Articles by CA Puja Sharma

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JanSamarth: Launch of new government portal

  CA Puja Sharma    08 June 2022 at 09:13

The Government of India has launched a new portal - JanSamarth Portal, a unique one-stop digital portal linking all government schemes. 



Reporting of 6% tax rate in GSTR 1 from May 2022

  CA Puja Sharma    03 June 2022 at 09:00

The GSTN issued a new advisory dated 1st June 2022. It has updated Form GSTR 1, and the required tax column of 6% has been added.



IT department has resumed the service of Aadhaar PAN linking

  CA Puja Sharma    02 June 2022 at 09:04

Income Tax Department has resumed the facility of Aadhar PAN linking from 1st June 2022 with due payment as prescribed in CBDT Circular No.7/2022 dated 30.03.2022



GST for social media influencers

  CA Puja Sharma    21 April 2022 at 08:48

Bloggers and social media influencers are categorized as OIDAR - Online Information and Database Access or Retrieval services under GST.



Importance of Non Disclosure Agreement (NDA) or Confidentiality Agreement

  CA Puja Sharma    16 April 2022 at 08:04

A Non Disclosure Agreement is a legal contract signed between two or more parties who share personal and sensitive knowledge or information for varied purposes and want to ensure that such information remains confidential.



New E-Way bill limit extended to Rs. 2 Lakhs in Rajasthan from 1st April 2022

  CA Puja Sharma    30 March 2022 at 09:20

From 1st April 2022, an increased limit of Rs. 2 Lakhs shall apply where the movement of goods movement commences and terminates within the area of same city without crossing the area of the city. This limit has been notified vide Notification No. F.17(131-Pt-II)ACCT/GST/2017/7713 dated 24th March 2022 and shall be effective from FY 2022-23 onwards. 



GST provisions for Freelancers

  CA Puja Sharma    16 March 2022 at 13:28

A freelancer refers to an individual who works independently from any organisation. The freelancers do not have any fixed income. He/She earns based on tasks or assignments undertaken by them. The duration of the assignment is generally a shorter period. 



Regulatory compliances for Freelancers in India

  CA Puja Sharma    14 March 2022 at 08:43

Freelancing or the Gig Economy is an emerging movement around the world. The concept of freelancing is based on the premise that knowledge is global and more accessible than before.



Income Tax Planning and its benefits

  CA Puja Sharma    12 March 2022 at 09:00

Tax Planning is an intellectual process that makes one's financial position tax efficient. It refers to all those activities undertaken by taxpayers to ensure that their tax liabilities are minimised and benefit of all the available deductions, allowances and exemptions have been availed and are working in a coordinated manner.



The new concept of Small LLP

  CA Puja Sharma    05 March 2022 at 17:33

The main objective behind the introduction of this new class of LLP is to aid small LLP businesses in the ease of doing business in India. The Government has taken various steps in recent years to ease out the difficulties faced by the businesses in India.