puneet Archive

Article on SC judgement on labour cess

NO LABOUR CESS ON SUPPLY OF MATERIALS: ANALYSIS OF SC JUDGEMENT AND SUGGESTED WAY FORWARD The Hon’ble Supreme Court in the matter of Uttar Pradesh Power Transmission Corporation Limited and Anr. vs. C G Power and Industrial Solutions Limited and Anr. being SLP(C) No. 8630 of 2020 vide order dated 12.05.2021 has held that supply …

Finance Bill 2021: Overview of proposals on CGST Act, Customs Act and CST Act

Hon’ble F.M. Mrs. Nirmala Sitharaman unveiled the budget 2021-22 and also issued Finance Bill covering various tax proposals.  Overall, our view is that it is a balanced and a progressive budget presented by the government which will go a long way in the overall development especially the physical and the health infrastructure of our country. …

E-Invoicing under GST: A critical analysis by Adv. Puneet Agrawal & C.A Shuchi Agrawal

As you all are well aware that a new system of invoicing has been notified in the GST law which is known as “e-invoicing”. The said new system of invoicing would hugely impact compliance mechanism of the assesses registered in the GST law. The said system is being implemented in the phased manner. Since, the …

Webinar on “Provisions of IBC relating to Personal Guarantors to Corporate Debtors”

The provisions pertaining to Personal Guarantor under IBC were enforced w.e.f 01.12.2019 by the Ministry of Corporate Affairs. The issue of insolvency resolution of Personal Guarantors to Corporate Debtors has assumed importance only recently. Further, the issue of constitutionality of provisions of Personal Guarantors in IBC is pending before Hon’ble Supreme Court. In this backdrop, …

AIFTP (NZ) Webinar on Input Tax Credit

AIFTP (NZ) is inviting you to a scheduled Zoom meeting. A programme that will immensely benefit young professionals/ beginners / staff engaged in GST work in the offices of senior professionals, Trade & Industry and upgrade their knowledge on the subject. Day 6:  Monday, 14th September, 2020 Time: 6.00 PM to 8.00 PM: Topics: –        Input Tax Credit – …