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Eludication In GST Refund

Refund has always been considered as the most peculiarized feature of GST regime. The mechanism of sanctioning refund is an essential process as it facilitates trade through release of blocked funds. Refund of ITC is an integral part of GST. …

adminJuly 31, 2020December 28, 2020 GST services No Comments
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Fraud And Its Impact On Retail Industry

Fraudulent activities have been increasing year over year ever since retail stores started retailing, and this growing industry have seen multiple frauds over years which have affected the profits and their bottom line. Whether frauds have happened through cash payments…

adminJuly 27, 2020December 28, 2020 Forensic No Comments
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Loan to Directors u/s 185:- Old vs Substituted Section

Section 185 of the Companies Act, 2013 had been completely substituted by Companies (Amendment) Act, 2017 dated 07th May, 2018. Substituted Section 185: A company cannot advance any loan, including any loan represented by book debt, or give any guarantee or…

adminJuly 23, 2020December 28, 2020 Secretarial No Comments
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Changes in MAP to implement guidelines under BEPS

Indian Tax litigation has always been in the limelight while talking about cross-border taxation due of numerous reasons. Sometimes it is because of the retrospective amendments and at other times because of special tax provisions like equalization levy. Despite of…

adminJuly 19, 2020December 28, 2020 Direct tax No Comments
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SPICe+: New Mode of Company Incorporation in India

The Ministry of Corporate Affairs (MCA) works actively towards ease of doing business in India. To support this objective, MCA vide its Notification dated 18th February, 2020, amended Companies (Incorporation) Rules, 2014 and steered in the process of Incorporation of Companies through SPICe+ (Simplified…

adminJuly 18, 2020December 28, 2020 Secretarial No Comments
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Applicability of GST on Sale of Land

In an application filed before AAR under GST, Gujarat by Shree Dipesh Anilkumar Naik [2020 (6) TMI 448] Applicant is the owner of the land, who develops the land with an infrastructure such as drainage line, water line, electricity line,…

adminJuly 6, 2020December 28, 2020 GST services No Comments
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Manufacturing Sector and Fraud Risks Post COVID-19

Recent Pandemic has rocked the global economy badly specially the manufacturing sector. As COVID-19 was detected in India in early March 2020 lockdown was initiated in the fourth week of March for 3 weeks and most of the non-essential manufacturing…

adminJuly 1, 2020August 8, 2022 Forensic No Comments
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