P S GONDHIYA AND ASSOCIATES Chartered Accountants

CGST
IGST
UTGST
GST Compensation States Act 2017
GST 101 Constitution Amendment Act, 2016

CGST Rules 2017 Part A
CGST Rules 2017 Part B
IGST Rules 2017

CGST Circular
IGST Circular
Compensation Cess
CGST Order
UTGST Order
Ordinance
Instructions
Removal of Difficulty Order

Central Tax Rate
Central Tax
Integrated Tax Rate
Integrated Tax
Union Territory Tax
Union Territory Tax Rate
Compensation Cess
Compensation Cess Rate

Registration
Return
Payment / Refund
Input Tax Credit (ITC)
Assessment / Demand and Recovery
GST Appeal / Advance Ruling
GST Composition
GSTP
E-Way Bill
Compounding/Enforcement/Transitional under GST

Rates of Income Tax
TDS Rates for N.R.I u/s 195
Rates of TDS
Rates of NSC Interest
Rates of Depreciation Under Income Tax Act
Rates of Depreciation Under Company Act
Cost Inflation Index
ROC Fee Structure
MICR Codes
IFSC Codes

Income Tax Act
Wealth Tax Act
Gift Tax Act
Interest Tax Act
Expenditure Tax Act
Companies Act
Companies ( Donation to National ) Fund Act
Limited Liability Partnership Act
Partnership Act
Societies Registration Act
Monopolies and Restrictive Trade Practices Act
Competition Act
Chartered Accountants Act
Company Secretaries Act
Cost And Works Accountants Act
Insolvency And Bankruptcy Code

Income Tax Rules
Company Law Rules

Income Tax
Company Law

Income Tax Returns Forms
Income Tax Forms
Wealth Tax Returns
Income Tax Challans
Income Tax Other Forms
ROC Forms
Limited Liability Partnership (LLP)

Income Tax
Company Law

PAN
TAN
E-Payment Online
Income Tax
CBEC
PF & ESI
Excise and Service Tax
MCA
CA/CS
Supreme Court

Kisan Vikas Patra
Get Number Of Installment
Equated Monthly Installment (EMI)
House Rent Allowance (HRA)
Fringe Benefit Tax (FBT)
Income Tax Calculator
Home Loan Calculator
Auto Loan Calculator
National Saving Certificates (NSC)

P S GONDHIYA AND ASSOCIATES

P S GONDHIYA & ASSOCIATES is engaged in the profession as a Chartered Accountants registered with the Institute of Chartered Accountants of India. It was established in the year 2016 by CA Pinak S. Gondhiya.

The firm is engaged in the activities in the line of Auditing, Accountancy, Direct and Indirect Taxation Laws, Corporate Law, Financial and Advisory Services covering a wide range of sub activities related to the profession.

About us

Our Services

Auditing and Assurance services

Statutory Audit, Internal Audit
Income Tax Audit

Business Taxation Services

Corporate and personal tax compliance including income-tax assessments

Corporate Compliance

Incorporation of Companies,
LLP and OPC

Book Keeping and Accountancy

Book Keeping, System Development,
Budgeting

Advisory

Compliance services under the Income-tax Act and GST

News & Due Dates

Latest Updates

23 Jan 23
Bail Condition to Deposit of 70 Lakhs for wrongful availment of ITC based on FIR is invalid, no legal liability proven on GST Liability: Supreme Court
GST Evasion: Rajasthan HC grants Bail to Accused
Violation of Natural Justice Principles: Patna HC restores GST Registration
IGST Applicable to Transfer of Monetary Proceeds by IVL India under Reverse Charge Mechanism: AAR Maharashtra
22 Jan 23
All About Section 80IAC and Its Impact on Startups in India
HC Quashes Cancellation Order of GST Reg. Without Giving Any Reason
21 Jan 23
HC: No GST Penalty and Interest If Refund Credited by Authorities Mistakenly
Telangana AAR Applies 18% GST on Rent to An Educational Institution
HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies
20 Jan 23
HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies
AAR Affirms GST Exemption for Processing & Scanning of Exam Results
Kerala FM Announces GST Department Redesigning Will Start Soon
AAAR Quashes Advance Ruling Against Myntra on 18% GST on Sale of Internet Advertising Space
19 Jan 23
GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
Kerala FM Announces GST Department Redesigning Will Start Soon
SC Orders Dept for GST Notices Which Are Giving Relief to Exporters
18 Jan 23
Oxfam Reveals Shocking Report Over GST Tax Payment by Poor Class
Budget 2023-24: Banks Request Removal of TDS Rule on Cash Withdrawal
18% GST applicable on Renting Immovable Property to an Educational Institution registered u/s 12AA of Income Tax Act: AAR
17 Jan 23
GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
Scanning and Processing of Exam Result Exempted from GST: AAR
Printing of Mark cards, Grade cards and Certificates Exempted from GST: AAR
16 Jan 23
Issues in filing of GSTR-3B due Non-filing of TRAN: GST Portal Issues Advisory
Madhya Pradesh HC Dismisses Writ Petition When Statutory Remedy available
Issues in filing of GSTR-3B due Non-filing of TRAN: GST Portal Issues Advisory
15 Jan 23
Delhi Notifies Amended GST Rules for Cancellation of GST Registration due to Non-furnishing of GSTR-3B
CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council
GSTN enables ‘Automated Drop Proceedings’ in GST Portal for GSTINs suspended due to Non-Filing of GST Returns
14 Jan 23
No GST on Low-value Transactions via BHIM-UPI Due to Subsidy Nature
Insurance Companies Request GST Exemption on Health & Life Insurance Premiums
Exporter Qualifies for Unused ITC Recovery on GTA Transportation Costs Under GST RCM
11 Jan 23
Calcutta HC Cancels GST Order for Violating Natural Justice Principle
ITAT Delhi: Lease Rentals Paid Annually Attracts TDS U/S 194-I
Delhi ITAT Permits TDS Credit for Assessable Income for Concerned A.Y.
10 Jan 23
Surcharge under Orissa Sales Tax Act to be levied before Deducting Entry Tax paid by Dealer: Orissa HC
CBIC issues Instructions on Health Warning on both sides of Tobacco Product Packages covering 85% of Display Area
CBIC issues Instructions on Implementation of E-Waste (Management) Rules, 2022
Petition Challenging Treatment of Manpower Supply as ‘Inter-State’ or ‘Intra-State’: Rajasthan HC Seeks Response from Centre and State
09 Jan 23
CBIC tweets on implementation of PAN based GST Registration: Mobile Number and Email of the applicant no longer required
Budget 2023-24: Centre May Change Textile Structure for Competitiveness
GST Cir No. 183/15/2022: Mismatch in Claimed ITC in GSTR-3B & 2A
08 Jan 23
18% GST applicable on Manpower Services given to Government Departments: AAR
Calcutta HC: Authority Can’t Be Refused GST ITC Due to GSTIN Cancellation
07 Jan 23
Madras HC: Criminal Charges Will Be Applicable Just After Tax Evasion
AP HC: GST Dept Has No Power to Keep Disputed Payment Arisen from Error
06 Jan 23
AAR: 18% GST on Regular Monitoring Services for Senior Citizens
ITAT Denies TDS Applicability on Salary, Commissions, etc to Partner by Firm
AAR: 12% GST Ineligible for the Services of Highway Lighting Systems
New GST Rates on Fruit Pulp, Boxes, Cattle Feed from Jan 2023
04 Jan 23
Delhi GST collection rises 22 pc to Rs 41,351 cr in Apr-Dec
All restaurant services attract 5 per cent GST: Authority for Advance Ruling
Chhattisgarh AAR Levies GST on Vaccines Provided Via Hospital’s Shop
GST AAR: Cross-country Pipelines Outside Factory Not Eligible for ITC

23 Jan 23

Bail Condition to Deposit of 70 Lakhs for wrongful availment of ITC based on FIR is invalid, no legal liability proven on GST Liability: Supreme Court

GST Evasion: Rajasthan HC grants Bail to Accused

Violation of Natural Justice Principles: Patna HC restores GST Registration

IGST Applicable to Transfer of Monetary Proceeds by IVL India under Reverse Charge Mechanism: AAR Maharashtra

22 Jan 23

All About Section 80IAC and Its Impact on Startups in India

HC Quashes Cancellation Order of GST Reg. Without Giving Any Reason

21 Jan 23

HC: No GST Penalty and Interest If Refund Credited by Authorities Mistakenly

Telangana AAR Applies 18% GST on Rent to An Educational Institution

HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies

20 Jan 23

HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies

AAR Affirms GST Exemption for Processing & Scanning of Exam Results

Kerala FM Announces GST Department Redesigning Will Start Soon

AAAR Quashes Advance Ruling Against Myntra on 18% GST on Sale of Internet Advertising Space

19 Jan 23

GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

Kerala FM Announces GST Department Redesigning Will Start Soon

SC Orders Dept for GST Notices Which Are Giving Relief to Exporters

18 Jan 23

Oxfam Reveals Shocking Report Over GST Tax Payment by Poor Class

Budget 2023-24: Banks Request Removal of TDS Rule on Cash Withdrawal

18% GST applicable on Renting Immovable Property to an Educational Institution registered u/s 12AA of Income Tax Act: AAR

17 Jan 23

GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

Scanning and Processing of Exam Result Exempted from GST: AAR

Printing of Mark cards, Grade cards and Certificates Exempted from GST: AAR

16 Jan 23

Issues in filing of GSTR-3B due Non-filing of TRAN: GST Portal Issues Advisory

Madhya Pradesh HC Dismisses Writ Petition When Statutory Remedy available

Issues in filing of GSTR-3B due Non-filing of TRAN: GST Portal Issues Advisory

15 Jan 23

Delhi Notifies Amended GST Rules for Cancellation of GST Registration due to Non-furnishing of GSTR-3B

CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council

GSTN enables ‘Automated Drop Proceedings’ in GST Portal for GSTINs suspended due to Non-Filing of GST Returns

14 Jan 23

No GST on Low-value Transactions via BHIM-UPI Due to Subsidy Nature

Insurance Companies Request GST Exemption on Health & Life Insurance Premiums

Exporter Qualifies for Unused ITC Recovery on GTA Transportation Costs Under GST RCM

11 Jan 23

Calcutta HC Cancels GST Order for Violating Natural Justice Principle

ITAT Delhi: Lease Rentals Paid Annually Attracts TDS U/S 194-I

Delhi ITAT Permits TDS Credit for Assessable Income for Concerned A.Y.

10 Jan 23

Surcharge under Orissa Sales Tax Act to be levied before Deducting Entry Tax paid by Dealer: Orissa HC

CBIC issues Instructions on Health Warning on both sides of Tobacco Product Packages covering 85% of Display Area

CBIC issues Instructions on Implementation of E-Waste (Management) Rules, 2022

Petition Challenging Treatment of Manpower Supply as ‘Inter-State’ or ‘Intra-State’: Rajasthan HC Seeks Response from Centre and State

09 Jan 23

CBIC tweets on implementation of PAN based GST Registration: Mobile Number and Email of the applicant no longer required

Budget 2023-24: Centre May Change Textile Structure for Competitiveness

GST Cir No. 183/15/2022: Mismatch in Claimed ITC in GSTR-3B & 2A

08 Jan 23

18% GST applicable on Manpower Services given to Government Departments: AAR

Calcutta HC: Authority Can’t Be Refused GST ITC Due to GSTIN Cancellation

07 Jan 23

Madras HC: Criminal Charges Will Be Applicable Just After Tax Evasion

AP HC: GST Dept Has No Power to Keep Disputed Payment Arisen from Error

06 Jan 23

AAR: 18% GST on Regular Monitoring Services for Senior Citizens

ITAT Denies TDS Applicability on Salary, Commissions, etc to Partner by Firm

AAR: 12% GST Ineligible for the Services of Highway Lighting Systems

New GST Rates on Fruit Pulp, Boxes, Cattle Feed from Jan 2023

04 Jan 23

Delhi GST collection rises 22 pc to Rs 41,351 cr in Apr-Dec

All restaurant services attract 5 per cent GST: Authority for Advance Ruling

Chhattisgarh AAR Levies GST on Vaccines Provided Via Hospital’s Shop

GST AAR: Cross-country Pipelines Outside Factory Not Eligible for ITC

Readmore...

Due Dates

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

28 Jan 23 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .

30 Jan 23 Issue of TCS certificate for December quarter by All Collectors

30 Jan 23 Deposit of TDS u/s 194-IA on payment made for purchase of property in December.

30 Jan 23 Deposit of TDS on certain payments made by individual/HUF u/s 194M for December.

31 Jan 23 TDS Statements for December quarter.

31 Jan 23 Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange.

31 Jan 23 Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter.

Readmore...

Blogs

17 Oct 2022 About Us - P S GONDHIYA & ASSOCIATES is engaged in the profession as a Chartered A...

Welcome To P S GONDHIYA AND ASSOCIATES

Chartered Accountants

Our Vision

To render benchmarked Quality Services – On Time Every Time..

Our Mission

To achieve “Total Customer Satisfaction” by delivering quality services in professional and time-bound manner.