CONSULTEASE.COM | CA Tushar Aggarwal | Activity https://old.consultease.com/consultants/tushar-aggarwaltattvamadvisors-com/activity/ Activity feed for CA Tushar Aggarwal. Fri, 03 Jul 2026 05:59:37 +0000 https://buddypress.org/?v=2.6.1.1 en-US 30 hourly 2 50bb59e92483491e35c2f9c77aab2e99 CA Tushar Aggarwal wrote a new post, All About GSTR 2B - A new return launched by GSTN https://www.consultease.com/?p=33476 Sat, 29 Aug 2020 12:16:18 +0000 GSTR-2B Enabled by GSTN
GSTR-2B available from the month of July 2020
New features in GSTR-2B
Static GSTR-2B

• Static statement and available once a month

• Freezing of data on the 12th of the month suc […]

]]> 0 5ccb2ca3f38d5529e8caaeffacfa6735 CA Tushar Aggarwal wrote a new post, Interest on Net Cash Liability https://www.consultease.com/?p=33257 Wed, 26 Aug 2020 05:06:13 +0000 Interest on Net Cash Liability
Amendment to Section 50 notified w.e.f. 01.09.2020
Section 100 of Finance Act inserting a proviso to Section 50(1) has been notified w.e.f. 01.09.2020 vide Notification No. […]

]]> 0 c52c3ab0b999790481006e227e9f83db CA Tushar Aggarwal wrote a new post, Detailed Analysis of GSTR 9 and GSTR 9C https://www.consultease.com/?p=33219 Tue, 25 Aug 2020 08:41:46 +0000 Detailed Analysis of GSTR 9 and GSTR 9C
Requirement of Audit
Annual Return

Section 44(1): A registered person is required to furnish an annual return.

Reconciliation & Audit

Section 35(5): Requirement […]

]]> 0 d30757531ac8d825c294d250f2dae2c7 CA Tushar Aggarwal wrote a new post, GST – Cross Border Transactions Including SEZ, EOU and FTWZ https://www.consultease.com/?p=31187 Mon, 13 Jul 2020 05:07:28 +0000 GST – Cross Border Transactions Including SEZ, EOU, and FTWZ
Basic Provision
Import and Export
Import of Goods [S 2(10)]

Bringing goods into India from a place outside India

Export of Goods [S 2(5)] […]

]]> 0 0ea3379bfbe98c0daf2c2d42f1d85379 CA Tushar Aggarwal wrote a new post, GST on Sale of Developed Plot https://www.consultease.com/?p=30756 Sat, 04 Jul 2020 05:47:08 +0000 GST on Sale of Developed Plot
The scheme of legislative powers under the Constitution of India is clearly demarcated with separate fields being given to the Centre and State to legislate. These powers are […]

]]> 0 67176ee3d83d4793e3d71b16aa9f4499 CA Tushar Aggarwal wrote a new post, GST Implications on Deputation and Secondment of Employees https://www.consultease.com/?p=30085 Wed, 24 Jun 2020 11:53:40 +0000 GST Implications on Deputation and Secondment of Employees
Introduction
It is a common practice (especially in group companies) that an employee employed with one company is deputed for work to another company. […]

]]> 0 8dc375303fb33576fa04305eb21c66d9 CA Tushar Aggarwal wrote a new post, Contractual Obligation To Pay To Vendors After 180 Days – A Controversy On ITC Reversal https://www.consultease.com/?p=28714 Mon, 25 May 2020 06:24:47 +0000 Contractual Obligation To Pay To Vendors After 180 Days – A Controversy On ITC Reversal
Management of cash flows during the COVID-19 pandemic presents novel challenges. To manage cash flows, Taxpayers would r […]

]]> 0 6286227a32b6f1e6e6b16bd030ca2ac9 CA Tushar Aggarwal wrote a new post, 10 Case Studies under GST https://www.consultease.com/?p=27359 Mon, 27 Apr 2020 07:09:02 +0000 10 Case Studies under GST
Case Study 1
GST implications on ICAI membership fees and similar bodies?
What is the supply?
Section 7 of the CGST Act
(1) Supply includes
(a) all forms of supply of goods and/or […]

]]> 0 bcbeafdd29e6fd57e677b2ab2f1807b5 CA Tushar Aggarwal wrote a new post, Top 15 issues faced by Taxpayers https://www.consultease.com/?p=26648 Fri, 17 Apr 2020 09:38:10 +0000 Top 15 issues faced by Taxpayers
Question 1 GST on salary paid to directors – Clay Crafts India Pvt Ltd?
Applicability of RCM on the director’s salary

RCM Notification requires a company to pay tax for the s […]

]]> 0 fb8d8878d8ab45268d13a82274a18119 CA Tushar Aggarwal wrote a new post, Taxability of Service by Directors https://www.consultease.com/?p=26171 Thu, 09 Apr 2020 06:26:07 +0000 Taxability of services provided by a director
In GST, provisions relating to Authority of Advance Rulings (“AAR”) were enabled to provide certain aid to the taxpayers with respect to unerring interpretation of […]

]]> 0 4963a93ebc927a81f847e774a9d69402 CA Tushar Aggarwal wrote a new post, Reversal of service tax credit on receipt of completion certificate by a developer in GST Regime – A Controversy https://www.consultease.com/?p=26028 Tue, 07 Apr 2020 06:41:16 +0000 Reversal of service tax credit on receipt of completion certificate by a developer in GST Regime – A Controversy
Background
Once a booming industry, the current phase through which the real estate industry is p […]

]]> 0 336f6d98b5d48eada6b15b02dd3d6735 CA Tushar Aggarwal wrote a new post, GST Due Dates and Other Changes https://www.consultease.com/?p=25851 Sat, 04 Apr 2020 08:12:51 +0000 GST Due Dates and Other Changes
Relief in respect of due date on account of COVID-19

Taxpayers who are required to deduct tax at source, ISD, non-resident taxable person and the person required to collect tax […]

]]> 0 99cc687e8503121a566e65ebe297acc3 CA Tushar Aggarwal wrote a new post, Recent major judgements of Indirect Tax Volume 3 https://www.consultease.com/?p=25704 Thu, 02 Apr 2020 08:10:31 +0000 Recent major judgements of Indirect Tax Volume 3
GST
A. GST: AAR shall be required to determine the place of supply wherever it is necessary for determining the liability of the registered person to pay tax
The […]

]]> 0 e14d4ea6f97ef687796c2017080ff5a0 CA Tushar Aggarwal wrote a new post, European court case over single and multiple supply. https://www.consultease.com/?p=25571 Wed, 01 Apr 2020 05:10:08 +0000 Case Covered:
Card Protection Plan Ltd. and Commissioners of Customs and Excise
The CPP case is a first and the landmark decision referred to the European Court of Justice which provides guidance to determine […]

]]> 0 935f14e6a152fec12b591a4e6ad6bb56 CA Tushar Aggarwal wrote a new post, Summary of major Indirect Tax Case Laws https://www.consultease.com/?p=25581 Tue, 31 Mar 2020 12:38:27 +0000 Summary of major Indirect Tax Case Laws
GST
A. GST: Refund claim on the export of goods from 01.07.2017 to 30.09.2017 allowed even though drawback availed.
The revenue rejected refund of IGST paid on the export […]

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