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Articles by CA Amrita Chattopadhyay

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Key Changes made in Auditor's reporting Standard & Emphasis on Audit documentation

  CA Amrita Chattopadhyay    26 April 2019 at 18:22

In the wake of the present financial crisis, the role of the auditor has been questioned by many stakeholders. One of the concern of the stakeholder was that th..



Role of practicing unit in peer review

  CA Amrita Chattopadhyay    29 March 2019 at 18:35

The Peer Review Board of ICAI was established in 2002, recognizing the need to ensure the quality of services provided by practicing Chartered Accountants.The t..



Impact of GST on charitable trust

  CA Amrita Chattopadhyay    06 March 2019 at 11:32

Notification No. 12/2017 �Central Tax (Rate) dated 28-06-2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 196



Treatment of Gifts & Donations under GST

  CA Amrita Chattopadhyay    05 July 2018 at 11:11

The taxability and availability of Input Tax Credit on Gifts and donations have always been a matter of discussion and confusion. With the implementation of GST..



General steps involved in Forensic Audit

  CA Amrita Chattopadhyay    19 June 2018 at 11:14

Forensic audit has gained lot of importance recently due to rapidly changing landscape in the field of accountancy involving many online components. It has beco..



Why documentation is Important for Auditors?

  CA Amrita Chattopadhyay    05 March 2018 at 11:11

In the wake of recent bank scams questions have been raised on the professional standards, quality, and commitments of Chartered Accountants. These allegations..



Cloud computing - A paradigm shift and associated risks

  CA Amrita Chattopadhyay    04 October 2017 at 11:26

Cloud computing is one of the most talked about topic in the industry today. Basically cloud computing is internet computing where the cloud is metaphor for int..



Hospital service under GST

  CA Amrita Chattopadhyay    12 July 2017 at 12:07

The main Entry No: 82 of Exemption List of Services from GST covers the main area of medical sector for Medical Practitioners.



Demonetization - Additional audit procedures

  CA Amrita Chattopadhyay    08 June 2017 at 11:33

The objective of demonetization is to prevent the funding of terrorism as well as to crack down on black money in the country.



GST in e-commerce industry

  CA Amrita Chattopadhyay    06 March 2017 at 16:36

With the fast changing business scenario, the way business is done is also changing rapidly. Presently, the buzz word is "E-Commerce"� or "Electronic Commerce"�.




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