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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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18 Replies on 14 Issues
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Issue Id: 121002
Whether ABC, a registered Limited Liability Partnership engaged in providing multidisciplinary rehabilitation services, including psychiatric, ... Read Full Issue
Author
Date 05 Jul 2026
Replies 1 Reply
Views 283 Views
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Issue Id: 120996
Vendor registered in Maharashtra has engaged a man power supplier registered in Karnataka for further supply of manpower services which are ... Read Full Issue
Date 03 Jul 2026
Replies 1 Reply
Views 355 Views
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Issue Id: 120974
ABC is a statutory body constituted under an Act by the legislature for Management of Transport Facility Projects involving Development of Roads and ... Read Full Issue
Author
Date 24 Jun 2026
Replies 3 Replies
Views 576 Views
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Issue Id: 120964
 Respected Experts, A SCN under Section 73 was issued alleging excess ITC availment for FY 2017-18 and FY 2019-20 due to GSTR-3B vs GSTR-2A ... Read Full Issue
Date 15 Jun 2026
Replies 2 Replies
Views 995 Views
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Issue Id: 120951
Dear Team, I generated the IRN for the invoice on 03/06/2026 in the evening. The invoices are visible on the e-Invoice Portal, but they have still ... Read Full Issue
Date 06 Jun 2026
Replies 1 Reply
Views 801 Views
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Issue Id: 120950
My client sold a flat and received a cheque for advance booking amounts on 27.05.2016. He did not pay service tax on this amount. Subsequently, a ... Read Full Issue
Date 05 Jun 2026
Replies 2 Replies
Views 966 Views
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Issue Id: 120949
My bank is charging GST on foreign inward remittances, but these charges are not showing up under my GST number. Is this normal? Since I have a ... Read Full Issue
Author
Date 04 Jun 2026
Replies 1 Reply
Views 735 Views
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Issue Id: 120943
Does IT or accounting outsource support need IEC code registration? Can you let me know what is the importer exporter code used for?
Author
Date 03 Jun 2026
Replies 1 Reply
Views 270 Views
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Issue Id: 120934
As per our understanding, under the GST law, a taxpayer engaged in both restaurant services and trading activities under a single GSTIN can utilise ... Read Full Issue
Date 28 May 2026
Replies 1 Reply
Views 761 Views
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Issue Id: 120931
Order for SCN was passed for 6 different issue. from this for 2 issue liability payment was already made before order but same not consider in order ... Read Full Issue
Date 23 May 2026
Replies 1 Reply
Views 1789 Views
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Issue Id: 120930
GST Clarification Query - Ice Cream Parlour Business Dear Sir/Madam, We seek your clarification regarding the GST applicability on our client ... Read Full Issue
Date 22 May 2026
Replies 1 Reply
Views 2162 Views
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Issue Id: 120929
There was a delay of filing Annual Return by 30 days and the applicable late fee was remitted. The GSTR-9C was filed after 2 days of filing the ... Read Full Issue
Author
Date 21 May 2026
Replies 1 Reply
Views 1422 Views
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Issue Id: 120928
Dear team I had issued a sale invoice under RCM, also generated the e-invoice but the taxable value was reported higher by mistake in GSTR-1 ... Read Full Issue
Date 20 May 2026
Replies 1 Reply
Views 1042 Views
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Issue Id: 119978
Can Target Incentive Discounts received from suppliers be reduced from the value of closing stock? What is the correct GST treatment for such ... Read Full Issue
Date 07 May 2025
Replies 1 Reply
Views 2507 Views
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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)
Date 01 Feb 2025
Replies 2 Replies
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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)
Author
Date 30 Jan 2025
Kashish Gupta
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March 2021