Sakshi Jhajharia is a Chartered Accountant and specialises in the indirect tax domain. In her career as an indirect tax professional, she has worked with various CAs, Advocates and the Big 4s.
She has been a frequent paper presenter at national and international conferences organized by ICAI on topics related to GST. She represented ICAI at the 33rd International CA Students' Conference at Sri Lanka, as an Indian Delegate.
She has been a meritorious student and emerged as school topper both during Class X and XII.
As a member too, she is a regular speaker at various forums including ICAI and different study circles of ICAI. She is passionate about writing and posts both long-form and short-form informative content on social media platforms, newsletters by professional associations, etc. and has a follower base of about 33,000.
No issues posted by the user yet!
No replies have been made yet!
Showing 1 to 2 of 2 Results
GST amnesty scheme offers waiver of interest and penalties when full tax for specified periods is paid by the notified date.
Section 128A permits taxpayers to obtain waiver of interest and penalties by paying the full tax demanded for specified periods arising from certain notices, statements or orders, provided the payment is made by the notified date and prescribed conditions are met; partial payments do not qualify, previously paid interest or penalty is non refundable, specified exclusions apply, and procedural requirements include withdrawal of pending appeals and use of the electronic cash ledger where mandated. (AI Summary)
Goods and Services Tax - GST
Non constitution of GST appellate body undermines statutory appeal route, forcing costly High Court litigation and inconsistent interim deposits.
Non constitution of the GST Appellate Tribunal has redirected statutory second appeals to High Courts, causing access to justice and cost problems. Technical GST disputes-input tax credit conditions, transitional credit, place of supply errors, and return reconciliation differences-are fact intensive and suited to tribunal adjudication. Statutory pre deposit rules tied to appeals become problematic while the Tribunal is unconstituted, and High Courts have issued divergent interim deposit/stay approaches, highlighting the need for constitution of the Tribunal and clearer governance guidance. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
21 Mar 2025 
