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GST TRAN-1: Delhi High Court Judgment is Nullified by Finance Act, 2020

Taxscan Team

GST TRAN -1 is filed by those taxpayers who are eligible to claim the credit on the tax already paid in the pre-GST regime as per section 140 of the...

Scope of Reasons vis-à-vis Reassessment under Section 148

COVID 19: Key Relaxations – An Opportunity?

Kerala - Excise Duty - COVID-19 - Taxscan

Health at the Cost of Health

Giving them their Dues is No Alms

Strengthening the Power of Shareholder for approving Managerial Remuneration

Just as profits drive business, incentives drive the managers of the business. Not surprisingly then, in a fiercely competitive corporate environment, managerial remuneration is an important piece in...

GST REFUND MODES- EPCG, Advance Authorisation or Deemed Export? – Via Customs

The article has tried to analyze the export transactions which requires re-engineering since different cost implications when different options under custom and GST laws are combined. Options under...

Demystifying GST Provisions for Resolution Professional

Being insolvent is not a crime; it can be for reasons like the change in the market dynamics or change in the regulations or change in consumer habits or reasons beyond anyone's control. There was no...

Vehicle Detention /Confiscation-Procedures and Law

After the GST regime is implemented and the thereafter e-way bill has been made mandatory, many cases wherein vehicles are carrying the goods are detained at the behest of any sort of discrepancies in...

What’s in store for the Banks and Financial Institutions under the PMLA?

With the introduction of the Prevention of Money Laundering ( PMLA ) Act, 2002 (‘Act’), which was made effective from 01.07.2005, a number of legal issues arose, which required adjudication in various...

Critical Analysis of the Companies (Amendment) Bill, 2020

Amendment to the Companies Act, 2013 (‘the Act’) seems to be a routine activity of the Government. The Act was amended by the Companies Amendment Act, 2015, 2017, 2019 and now, in 2020 (as proposed)....

Need for frequent GSTR-2A Reconciliation after introduction of new sub-rule (4) under rule 36 of the CGST Rules, 2017 for Optimum Utilisation of Working Capital

GST was implemented in our country from 1st of July 2017, bypassing the GST Act in the parliament on the 29th of March 2017. The main object of GST was to implement a simple tax structure with the...

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