Adv. Kashish Gupta has 10+ years of experience in providing indirect tax and legal services. He possesses extensive knowledge and strong command on the subject; has successfully handled and represented varied matters on indirect taxes (including GST, VAT, Service tax, Customs, Excise). He has worked for multiple industry segments including Indian and foreign multinationals, PSUs and fortune 500 companies.
Kashish qualified as a Chartered Accountant in his first sitting in 2015 and thereafter, completed law. As on date, he practices as an Advocate and is regularly representing clients before various High Courts as well as Supreme Court.
Kashish has the privilege of becoming one of the India’s youngest taxation authors in 2017 when his book – “Commentary on Revised Model GST Law” was published by Bharat Law House Private Limited. He has authored numerous editions of aforesaid book till date. In 2019, he authored two specialized books on GST, one on “GST Annual Return and Audit” and second as “GST Tracker” containing section wise, rule wise list of all notifications, circulars, orders, Removal of Difficulty Order and synopsis of judgments.
He can be contacted at +91 85108 06440 and [email protected]
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Specified premises criteria now hinge on preceding year accommodation value, altering GST treatment for restaurant services.
Amendments redefine specified premises by reference to the value of supply of any unit of accommodation in the preceding financial year, and by prescribed opt in declarations, replacing the earlier declared tariff test; this determination governs whether restaurant services from that premises attract the higher GST treatment with input tax credit or the lower rate without input tax credit, and declarations must be filed separately for each premise within the specified windows. (AI Summary)
Goods and Services Tax - GST
GSTAT non-operationalisation prompts Supreme Court stay and directive for government report, affecting pre-deposit appeals procedures.
Supreme Court issued notice and stayed an order of the first Appellate Authority after noting that the GST Appellate Tribunal (GSTAT) is not functional. The statutory pre-deposit regime requires deposits to pursue appeals before the first Appellate Authority and GSTAT, with recent reductions to the additional GSTAT pre-deposit. Non-operationalisation of GSTAT prevents filing of second appeals and prompts recovery by tax officers. CBIC's circular allows taxpayers to make pre-deposits and inform officers that appeals will be filed once GSTAT is functional to avoid recovery. The Court sought a government report and the matter raised potential writ remedies. (AI Summary)
Goods and Services Tax - GST