Rajeev Sharma

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Smt Nirmala Sitharaman ji, The Union Finance Minister, Government of India, New Delhi. Reg: Memorandum on the problems being faced in relation to New Income Tax Portal Honorable Madam, While we are proud of Your Honor as our Union Finance Minister for steering our economy so well even amidst & post-Covid difficult financial situation, we would like to bring to your kind noti......

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When a statement recorded under Section 70 under GST  CGST Act, 2017 is Relevant and Admissible? Introduction Subject matter of this write-up is Section 136 of the Central Goods and Services Tax Act, 2017 (Act). This Section pertains to the relevancy and admissibility of statements made and signed in response to the summons issued under section 70 during the course of any inquiry or pr......

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  • 04 Sep 2018
  • Rajeev Sharma
  • GST,  Articles,  

There have been certain doubts as to the admissibility of deemed credit of CGST on in-hand stocks of Textiles Cloth (and many other items which are related the genre of Textiles) for those person registered under GST which were not registered under Central Excise except the Manufacturers, i.e. the traders. Background of the Issue Chapter XX of the CGST Act, 2017 is in respect of provis......

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