श्रीमद्भगवतगीता एक सम्पूर्ण ग्रन्थ है जिसमें मानव-जीवन का सारतत्व निहित है ! इसकी प्रासंगिकता वर्त्तमान में भी उतनी ही है जितनी कि महाभारत काल में थी। यह महान ग्रन्थ मनुष्य के समस्त अंतर्द्वंद्वों , मनोभावों और जिज्ञासाओं का सांगोपांग उत्तर देता है। वस्तुत: हमारा शरीर ही धर्मक्षेत्र- कुरुक्षेत्र है। हमारे मन में पलता अनुराग ही … Continue reading श्रीमद्भगवतगीता की वर्त्तमान में प्रासंगिकता :
सोमवार की सुबह !
देखता हूँ अनमना सा अपने समीप ही , सोमवार आते ही कोलतार-पथ बुनती , उत्तराधुनिक सभ्यता में साँस लेती , ये दूर तक जाती चौड़ी-चौड़ी सड़कें , सप्ताहांत के रविवार को सुसियाने के बाद , भोर की पहली किरण के साथ ही , जो फिर से हो जाती हैं मानो जीवन्त , और इनकी जिजीविषा … Continue reading सोमवार की सुबह !
एक विचार :
रचनाधर्मिता भी एक साधना है। इसमें जितने गहरे उतरते जाइये अपनी अल्पज्ञता का अहसास उतना ही अधिक होने लगता है। मानो सृजन भी प्रेम की पराकाष्ठा का स्वरुप है जिसमें पूर्णता कभी भी प्राप्त नहीं होती !
MAJOR CHANGES IN RATES OF TAX IN GST :
GST Council in its 23 Meeting at Guwahati,Assam on 10th November,2017 had taken a major decision to reduce the GST rates on more than 200 items falling in Goods Category: In another significant change, the GST Council lowered the tax rate of restaurants to a uniform 5 per cent from 12 per cent on non-AC … Continue reading MAJOR CHANGES IN RATES OF TAX IN GST :
EDUCATIONAL INSTITUTIONS IN GST REGIME :
Educational services have always been kept out of the ambit of taxation and following the earlier tax structures , GST regime too , has provided exemption to such services . However clear demarcation has been made between the services provided by the educational institutions and the services provided to such institutions . Whereas services provided … Continue reading EDUCATIONAL INSTITUTIONS IN GST REGIME :
Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017:
The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers: 1- In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved: GSTR-1 for the tax period July,2017 may be filed upto 10th October , 2017 . … Continue reading Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017:
Storage or Warehousing Services :
Query : _______ The warehouse is located and registered in U.P. and the goods stored in such warehouse belong to a taxable person who is registered in Delhi , what will be the liability of the supplier of service for storage or warehousing of goods in GST ? Reply: _____ (i) Rate of … Continue reading Storage or Warehousing Services :
Clarification regarding Taxation on Works Contract In GST Regime :
Works contract is one concept which shall be anxiously dealt with in the GST regime . in sharp contrast to its taxability in the existing VAT regime where the taxation was on the transfer of property in goods in the works contract , and the works contract services were separately taxed as services in the … Continue reading Clarification regarding Taxation on Works Contract In GST Regime :
Clarification of Admissibility of ITC on Capital Goods In GST Regime (Rule-43):
According to the provisions embodied in Rule-43 the admissible amount of ITC in respect of Capital Goods from the total amount of input tax i.e. T in respect of such Capital Goods , shall be determined by considering following facts embodied in various clauses of sub-rule(1) of the aforesaid rule :- (a) The amount … Continue reading Clarification of Admissibility of ITC on Capital Goods In GST Regime (Rule-43):
GST Doing Better Than Expected :
The revenue receipts of GST for the month of July,17 have been quite encouraging . As against Government's expectations of revenue receipts of 91,000 Crores for the month of July,17 , the actual receipts for this month from GST have been Rs. 92,283 Crores . This is Rs. 1,283 Crores more than what was expected … Continue reading GST Doing Better Than Expected :
The PEN TALKS 