CAclubindia Articles

GSTAT- Procedural Framework and Legal Provisions Governing GST Appeals

CMA Navneet Kr Jain 26 April 2025 at 08:34

Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released.

GST Appellate Tribunal (Procedure) Rules, 2025: Short Analysis

CA Aman Rajput 26 April 2025 at 08:26

Explore a short analysis of the GST Appellate Tribunal (Procedure) Rules, 2025 - Key highlights and General Framework & Definitions.

Audit Verification of Revenue: Aligning with Ind AS 115 for Accurate Reporting

CA Jaydeep Babubhai Vadher 26 April 2025 at 08:26

Understanding the Verification of Revenue and the Role of Ind AS 115 in Revenue Recognition

Role of Company Secretary Under Amended SEBI LODR 2015

Ramaswami Kalidas 25 April 2025 at 10:55

Position of the Company Secretary /Compliance Officer in the corporate hierarchy in the light of recently amended provisions under the SEBI(LODR) Regulations, 2015

Consideration in GST

CA Shiwali Dagar 25 April 2025 at 08:30

'Consideration' in relation to supply of goods and services or both to any person, includes any payment made or to be made, whether in money or otherwise and the monetary value of any act or forbearance,

New TCS Rule on Luxury Goods from April 22, 2025: What Buyers and Sellers Must Know

Rashmi 25 April 2025 at 08:24

The Central Board of Direct Taxes (CBDT) has announced a new rule on Tax Collected at Source (TCS) for luxury goods. This was first mentioned in the Budget 2024 and is now officially notified through two new announcements on April 22, 2025.

How to Check the Status of Your 80G(5) Registration Application Online

Ishita Ramani 25 April 2025 at 08:21

80G(5) Registration helps NGOs offer tax benefits to donors. Once applied, it's important to track your application status to avoid delays. This article explains how to check the status of your 80G(5) Registration application online easily.

Relevance of AI & IA in Financial Applications for SME Sector

Tulasi S Sastri 24 April 2025 at 12:49

Ever since computing entered the business world, decades ago, financial processes have been one of the beneficiaries of computerization, with applications from many software developers.

Form 8 and Form 11: LLP Annual Return Filing

Ishita Ramani 24 April 2025 at 08:28

This article will help in understanding more about LLP Form 8 and Form 11 for annual returns filing.

Transaction value is the basis for valuation

CA Shiwali Dagar 24 April 2025 at 08:23

Explore how transaction value serves as the primary basis for valuation under GST law, including key judicial rulings, conditions, and practical implications for businesses