Articles by CA Sachin D Jain

avatarView Full Profile

Refund of GST TCS for Online Sellers of E-Commerce Operators

  CA Sachin D Jain    10 March 2021 at 14:43

The online e-commerce operators will deduct GST TCS @ 1% along with other charges like Commission, courier charges etc. from the amount collected from the retail customer, and the balance will be repaid to the seller.



PAN without Aadhaar is invalid PAN

  CA Sachin D Jain    10 April 2017 at 11:01

If you do not have Aadhaar Linked to PAN, PAN will be deemed to be invalid. Hence, from 1st July, 2017, PAN will go along with Aadhaar in order to be valid.



Gujarat VAT and CST TIN Registration

  CA Sachin D Jain    15 December 2015 at 10:36

A lot of queries comes to mind when one thinks about taking registration under Gujarat VAT and CST Laws. Some of the queries and their answers are published as follows for the benefits of the readers: What is VAT / CST / TIN / Sales Tax ? Answer: VAT



Comparison between private and public companies

  CA Sachin D Jain    22 April 2015 at 10:38

HEADING: Comparision between a Private Limited and Public Limited Company as per Companies Act, 2013. BRIEF: Major differences between a Private Company and a Public Company as per various provisions contained in the Companies Act, 2013, relevant



Overseas Direct Investment under FEMA - A Brief

  CA Sachin D Jain    11 March 2014 at 12:14

This article contains a brief note on various provisions under FEMA, related to Investments to be done Outside India by Indian Entities.This is just a brief note and relvant expert advise is to be taken before acting upon.If any further information i



Guidance note on accounting by real estate developers

  CA Sachin D Jain    14 June 2012 at 11:38

GUIDANCE NOTE ON ACCOUNTING FOR REAL ESTATE TRANSACTIONS (REVISED 2012) SIMPLIFIED 1) Applicability i) To the enterprises dealing in land, building and / or rights related thereto as sellers or developers. ii)



Accounting by Real Estate Developers

  CA Sachin D Jain    06 August 2011 at 12:03

The total Cost can be divided under the following Cost Centers: Project Cost Centre (PCC) Specific Costs Head Office Cost Center (HOCC) Common Costs and Administration and Selling Costs