Mohan Lavi

Connect:

The 'as is where is basis' GST puzzle

The GST Council has recommended that all past transactions be 'regularised on as is where is basis'. With no guidance as to what this phrase means, taxpayers would be hoping that GST officers do not interpret this to mean that the exemption is only prospective, resulting in taxes having to be paid on all past transactions.

15 September 2024, 23:51 IST

The 'as is where is basis' GST puzzle

15 September 2024, 23:51 IST

Some caution amid optimism

The SC is hearing almost 300 petitions against the methods being adopted by various depts to collect taxes and dues.

16 June 2024, 19:00 IST

Some caution amid optimism

16 June 2024, 19:00 IST

GST investigation guidelines

The Central Board for Indirect Taxes and Customs (CBIC) recently issued a set of 18 guidelines to department personnel on conducting investigations and enforcement.

28 April 2024, 22:17 IST

GST investigation guidelines

28 April 2024, 22:17 IST

Why GST revenues are booming

GST laws have been a roller-coaster ride since July 2017. There has not been any area of the law that has been amended multiple times over the past six years.

03 March 2024, 23:56 IST

Why GST revenues are booming

03 March 2024, 23:56 IST

GST: A flood of notices and the looming workload before tribunals

21 January 2024, 19:21 IST

GST: A flood of notices and the looming workload before tribunals

21 January 2024, 19:21 IST

GST: The exasperating business of getting input tax credit

When GST was introduced in 2017, there was a promise of a seamless input tax credit across the entire supply chain.

13 August 2023, 22:11 IST

GST: The exasperating business of getting input tax credit

13 August 2023, 22:11 IST

Gaming, gambling and taxation

There are a number of historical precedents both in service tax as well as GST wherein the government taxes a transaction only to negate the decision of a court.

16 July 2023, 19:16 IST

Gaming, gambling and taxation

16 July 2023, 19:16 IST

GST revenues remain high while fake invoicing continues

Considering the way some taxpayers are outthinking the department, human intelligence could play a more important role than DGARM in detecting fake registrations.

18 June 2023, 20:33 IST

GST: Revenues remain high while fake invoicing menace continues

GST revenues remain high while fake invoicing continues

18 June 2023, 20:33 IST

GST meet: Learning about ‘Rab’, movement on tribunals

Till the 49th meeting of the GST Council, not many would have known that there is a word called ‘Rab’, which means liquid jaggery

13 March 2023, 01:22 IST

GST meeting: Learning about ‘Rab’ and some movement on tribunals

GST meet: Learning about ‘Rab’, movement on tribunals

13 March 2023, 01:22 IST

What changes to GST laws means

The numbers confirm the importance of GST revenues to government cash flows

15 February 2023, 02:19 IST

What changes to GST laws means

15 February 2023, 02:19 IST