… Dr. Naveen Rattan, Advocate.  Amritsar                                                            Every rational being will readily agree that Laws are meant for strict compliance. Such compliance is ensured by those for whom […]

By Dr. Naveen Rattan   Karan Rattan Recently, Lok Sabha has passed 122nd constitutional amendment (GST) Bill as amended by the Rajya Sabha. It is basically a single tax on the supply of goods and services right from the manufacturer to the consumer. Undoubtedly credits of input taxes paid at each stage will be available […]

….Dr. Naveen Rattan, LL.M. (Gold Medalist), Ph.D. Amritsar, Punjab. Right of Appeal:                       Section 79 of GST of Act grants a right to any person to file an appeal against any decision or order passed by the adjudicating authority under this Act to the prescribed First Authority within the period of three months from the date […]

In the budget this year, certain changes were announced to the system of Tax Collection at Source (TCS) on payments under Liberalised Remittances Scheme (LRS) & on overseas tour program packages. These were to take effect from 1st July 2023 according to the CBDT Circular No.10/2023 dated30/06/2023. The Finance act 2020 has inserted a new […]

The Indian gaming industry has emerged as a global leader, driven by expansion of digitalexcess in the country. India’s gaming market is now the largest gaming market, surpassingthe US and China. The sector is growing tremendously and this growth has led to emergenceof several Indian gaming companies. While the government has also supported this growthby […]

In order to protect the interest of the small taxpayers and small scale industries, the feature of Composition Scheme is provided under GST. Where the registered person can opt to pay tax at a lower percentage, without entering in the GST credit chain and thus be relieved from the detailed compliance of the provisions of […]

The Indian government is actively promoting the adoption of electric vehicles (EVs) as part of its sustainable transportation initiatives. This includes setting up public charging stations and promoting home charging solutions