Author

Devesh Thakur

Concept of Supply under GST by CA Devesh Thakur

IntroductionThe taxable event under GST is the “Supply” of goods or services or both. This marks a major shift from the earlier indirect tax...

GST Explained with Simplicity | Threshold, Supply, Types, Valuation & Key Terms

India’s Goods and Services Tax (GST) is a comprehensive indirect tax reform aimed at unifying multiple taxes into one. Whether you’re a student, small...

Introduction to GST – What is GST and Why It Matters?

GST Notes for Students – SimplifiedGet PDF copyWhat is GST?GST = Goods and Services TaxIt is an Indirect Tax (tax collected through businesses,...

The Ultimate Guide to Exporting from India: Regulations, Incentives & Logistics

This briefing document synthesizes key themes, essential information, and important facts from "A Practical Guide to Exporting from India" by CA Devesh Thakur. It...

Customs & Central Excise Duties Drawback Rules, 2017: A Comprehensive Guide

This official notification from the Ministry of Finance outlines the Customs and Central Excise Duties Drawback Rules, 2017, which dictate the rebate of duties on imported or excisable materials...

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New Section 58 of Income Tax Act 2025 Explained – Complete Guide to Sections 44AD, 44AE & 44ADA (FY 2025-26 / AY 2026-27)

New Section 58 and Presumptive Taxation (Sections 44AD, 44AE,...

Cash Flow Statement under AS 3: Complete Guide for Class 12 & CA Students

Cash Flow Statement as per AS 3 – Easy...

Unlocking Growth: A Comprehensive Guide to Multi-disciplinary Partnerships (MDPs) for Chartered Accountants

Multi-disciplinary Partnerships (MDP) under the Chartered Accountants Act, 1949:...

GST Rule 14A Withdrawal Process 2026: How to File Form GST REG-32 on GST Portal

Facility for Withdrawal from Rule 14A – Form GST...

TDS Journal Entries Explained with Logic, Golden Rules & Financial Impact

TDS Journal Entries – Clear, Practical ExplanationMost people learn...

Case Studies

TDS (Tax Deducted at Source)
Financial Management

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