CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
Answer : GSTR-1A is a GST return form that allows taxpayers to make amendments to their previously filed GSTR-1. It was reintroduced on July 10, 2024, following its suspension in […]
Supreme Court judgment dated August 14, 2024, involving a significant legal issue related to the retrospective application of a court ruling in mining taxation.
1. Background : Following the success of the first special drive in 2023 to weed out fake GST registrations, a need was identified for a second coordinated effort. This drive will take place from August 16, 2024, […]
The recent amendments to the Input Service Distributor (ISD) provisions in the Finance Bill 2024 have introduced significant changes that are set to impact businesses starting from April 1, 2025. These changes […]
1. Notification in Question :
– The petition challenges Notification No. 56/2023 dated 28.12.2023, issued by CBIC.
– The notification extends the time limits for pa […]
Consolidation: Section 74A merges the provisions of the earlier Sections 73 and 74, creating a unified framework for addressing both non-fraud and fraud-related tax discrepancies.
Q1: What is the purpose of the new Section 128A in the CGST Act?
A1: The purpose of Section 128A is to provide an amnesty scheme to waive off interest and penalties for proceedings under Section 73, for certain […]
Legal Background:
The Bombay High Court case, M/s. Aggarwal Coal Corporation Pvt Ltd vs. The Assistant Commissioner of State Tax, addresses the issue of reverse charge mechanism (RCM) on ocean freight for imports […]
The Kerala High Court emphasized that under Article 226 of the Constitution, the writ jurisdiction cannot be utilized to re-evaluate the evidence presented in a domestic inquiry conducted by disciplinary […]
Q-1 What is 43B(h)
Ans- 43B(h) refers to a section of the Indian Income Tax Act, introduced in the Finance Act of 2023. It aims to ensure timely payments to Micro and Small Enterprises (MSMEs).
Refund of tax recovered from the recipient-
In a recent judgment the court has allowed the refund of amount recovered from the buyer. In this case the supplier defaulted in payment of tax. the deptt recovered the […]
Rectification may be misjudged with the rectification of returns. So first thing I would like to clarify is that here we are going to discuss about the rectification of orders already passed by the GST […]
Issue in jurisdiction in GST
Since the starting of GST the issue of proceedings by the authorities not assigned the TP is disputed. In many cases the courts are observing the relevant facts. In GST the cross […]
In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Case Details-
Start Engineers Pvt Ltd
When the courts allowed the rectification-
The scheme of GST always allowed the rectification in return. But in many cases the portal restricted it. But initial hiccups of GSTIN made it difficult. In many cases […]
No ITC reversal-
In a recent judgment the court has observed that the ITC shouldn’t be denied merely on fact that the registration of supplier is cancelled.
The contentions of the petitioner were rejected […]
When registrations are cancelled by the departments-
In many cases the department is cancelling the registrations of suppliers. There can be various stances when a registration can be cancelled.-
1- Why an SCN is issued ?
The Show cause notice gets its power from the principles of natural justice. Although most of the statutes provide for its issuance. But even if it is not written in any statute, SCN is […]
CA Shafaly Girdharwal
CA
Paid User
@shaifalygirdharwal
active 5 years, 1 month agoCA Shafaly Girdharwal
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
5.0Registered Categories
Location
New Delhi, India
WEBSITE
http://www.consultease.comOOPS!
No Packages Added by CA Shafaly Girdharwal. Send a Hire request instead...
Send a messageOrder Now $14,550 (2)
4 Logo Drafts, Icon based, modern
312 Sold
30 Minutes Call with me
12 Sold
Monthly Fee
21 Sold
1 year shared hosting
ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, GSTR-1A FAQ: Key Changes and Updates from August 2024 3 weeks, 6 days ago
1. What is the GSTR-1A form?
Answer : GSTR-1A is a GST return form that allows taxpayers to make amendments to their previously filed GSTR-1. It was reintroduced on July 10, 2024, following its suspension in […]
CA Shafaly Girdharwal wrote a new post, Supreme Court Judgment on Retrospective Application of Mining Taxation Ruling: Balancing Legal Precedent and Practical Implications 1 month ago
Supreme Court judgment dated August 14, 2024, involving a significant legal issue related to the retrospective application of a court ruling in mining taxation.
Summary of the Judgment:
1. Background : […]
CA Shafaly Girdharwal wrote a new post, Guidelines for the Second Special All-India Drive Against Fake GST Registrations – 2024 1 month, 1 week ago
1. Background : Following the success of the first special drive in 2023 to weed out fake GST registrations, a need was identified for a second coordinated effort. This drive will take place from August 16, 2024, […]
CA Shafaly Girdharwal wrote a new post, Key Changes to ISD Rules in Finance Bill 2024: What Businesses Need to Know 1 month, 1 week ago
The recent amendments to the Input Service Distributor (ISD) provisions in the Finance Bill 2024 have introduced significant changes that are set to impact businesses starting from April 1, 2025. These changes […]
CA Shafaly Girdharwal wrote a new post, Interim Relief Granted Against GST Notification No. 56/2023 1 month, 2 weeks ago
Here’s a summary of the key points:
1. Notification in Question :
– The petition challenges Notification No. 56/2023 dated 28.12.2023, issued by CBIC.
– The notification extends the time limits for pa […]
CA Shafaly Girdharwal wrote a new post, Impact of Merging of Sec. 73, 74 Into New Section 74A 1 month, 3 weeks ago
Summary:
Consolidation: Section 74A merges the provisions of the earlier Sections 73 and 74, creating a unified framework for addressing both non-fraud and fraud-related tax discrepancies.
Notice and […]
CA Shafaly Girdharwal wrote a new post, Interest and Penalty Waiver in GST Section 128A-FAQ’s 1 month, 3 weeks ago
Q1: What is the purpose of the new Section 128A in the CGST Act?
A1: The purpose of Section 128A is to provide an amnesty scheme to waive off interest and penalties for proceedings under Section 73, for certain […]
CA Shafaly Girdharwal wrote a new post, Analysis of 16 CBIC circulars providing the biggest relief to the taxpayer 2 months, 3 weeks ago
1. Analysis of Circular no. 01 dated 27 June 2024 –
Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Sup […]
CA Shafaly Girdharwal wrote a new post, No RCM on Ocean freight on FOB basis- Bombay High court 5 months ago
Legal Background:
The Bombay High Court case, M/s. Aggarwal Coal Corporation Pvt Ltd vs. The Assistant Commissioner of State Tax, addresses the issue of reverse charge mechanism (RCM) on ocean freight for imports […]
CA Shafaly Girdharwal wrote a new post, GST return mismatch cases grouped by High Courts where ITC was allowed 5 months, 1 week ago
Here are the GST return mismatch cases grouped by High CourtsFor any error or feedback pls write back at shaifaly.ca@gmail.com, 9953077844.
Initial period of GST was filled with a lot of issues. Here We have […]
CA Shafaly Girdharwal wrote a new post, Kerala HC: Writs Not for Questioning Sufficiency of Evidence in Disciplinary Proceedings 5 months, 3 weeks ago
The Kerala High Court emphasized that under Article 226 of the Constitution, the writ jurisdiction cannot be utilized to re-evaluate the evidence presented in a domestic inquiry conducted by disciplinary […]
CA Shafaly Girdharwal wrote a new post, 16 FAQ’s on 43B(h) applicable from 1.04.2024 5 months, 3 weeks ago
Q-1 What is 43B(h)
Ans- 43B(h) refers to a section of the Indian Income Tax Act, introduced in the Finance Act of 2023. It aims to ensure timely payments to Micro and Small Enterprises (MSMEs).
In this […]
CA Shafaly Girdharwal wrote a new post, Court allowed refund when the tax was lateron paid by the Supplier 5 months, 3 weeks ago
Refund of tax recovered from the recipient-
In a recent judgment the court has allowed the refund of amount recovered from the buyer. In this case the supplier defaulted in payment of tax. the deptt recovered the […]
CA Shafaly Girdharwal wrote a new post, FAQ’s on rectification of orders in GST 5 months, 3 weeks ago
Rectification may be misjudged with the rectification of returns. So first thing I would like to clarify is that here we are going to discuss about the rectification of orders already passed by the GST […]
CA Shafaly Girdharwal wrote a new post, landmark judgment on jurisdiction of GST authorities – TVL Vardhan Infrastructure 5 months, 3 weeks ago
Issue in jurisdiction in GST
Since the starting of GST the issue of proceedings by the authorities not assigned the TP is disputed. In many cases the courts are observing the relevant facts. In GST the cross […]
CA Shafaly Girdharwal wrote a new post, Rectification of return allowed by Bombay high court 6 months ago
In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Case Details-
Start Engineers Pvt Ltd
Versus
Union of […]
CA Shafaly Girdharwal wrote a new post, 10 times when court allowed to rectify GST returns to claim ITC 6 months ago
When the courts allowed the rectification-
The scheme of GST always allowed the rectification in return. But in many cases the portal restricted it. But initial hiccups of GSTIN made it difficult. In many cases […]
CA Shafaly Girdharwal wrote a new post, ITC shall not be rejected for cancellation of registration of supplier- HC 6 months ago
No ITC reversal-
In a recent judgment the court has observed that the ITC shouldn’t be denied merely on fact that the registration of supplier is cancelled.
The contentions of the petitioner were rejected […]
CA Shafaly Girdharwal wrote a new post, Judgments on ITC reversal for retro cancellation of regitration of supplier 6 months ago
When registrations are cancelled by the departments-
In many cases the department is cancelling the registrations of suppliers. There can be various stances when a registration can be cancelled.-
When the […]
CA Shafaly Girdharwal wrote a new post, Judgments on Cryptic Notices which are invalid 6 months ago
1- Why an SCN is issued ?
The Show cause notice gets its power from the principles of natural justice. Although most of the statutes provide for its issuance. But even if it is not written in any statute, SCN is […]