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CAclubindia Articles


Vague SCN may be non-maintainable but can be practically handled better

  Vivek Jalan    23 September 2023 at 10:38

GST Cases sometimes remind us of Charlie Chaplin Shows. However, these shows may be better handled by taxpayers at the adjudicating level itself in case they co..



Work-Life Balance: Let's understand the real Recipe

  CA Manish    23 September 2023 at 10:38

Join me on this culinary journey as we explore the art of work-life balance, and how you can create a fulfilling and satisfying life that's as visually appealing as a beautifully plated dish.



Corporate Guarantee - Whether Supply or not under GST

  CA Aakash Sarda    23 September 2023 at 08:55

Applicability of GST on corporate guarantee wherein related parties are involved and there is no consideration, has been a matter of dispute since introduction of GST.



TDS Applicability & Equilisation Levy On Advertisement Services Taken Through Facebook, Google And Instagram

  Geetanjali Pandey    22 September 2023 at 14:40

These days advertisement made through digital platform is quite popular and convenient for business enterprises. While thinking about digital platform, we go for Google, Facebook, Twitter, Linkedin and Insta etc.



MSME: Classification & Role in the Country as of 2023

  Aisha    22 September 2023 at 13:32

MSME stands for Micro, Small, and Medium Enterprises, which categorizes businesses based on their size and investment levels. Micro is the smallest, Small is a bit bigger, and Medium is larger.



Section 74 of CGST Act 2017: Tax Discrepancy Due to Fraud and Misstatements

  Niyati    22 September 2023 at 12:34

Section 74 of the CGST Act 2017 deals with the determination of tax discrepancies, such as unpaid or underpaid taxes, erroneous refunds, or wrongly claimed input tax credit.



Practical Application of GST on Gaming & Gambling vide Rule 31B & Rule 31C: Explanation with examples

  Vivek Jalan    22 September 2023 at 09:10

Rule 31B of The CGST Rules inserted vide Not No 45/2023, provides for determining the Value of supply in case of online gaming including online money gaming



Peer Review of Practicing Company Secretaries (PCS)

  Affluence Advisory    22 September 2023 at 09:10

Peer Review is a process used for examining the work performed by one's equals (peers) and understanding the systems, practices, and procedures followed by the Practice Unit, and giving suggestions, if any, for further improvement.



FAQs released for filing Form 10B/10BB (AY 2023-24)

  CA Ruby Bansal    22 September 2023 at 09:02

Income Tax Department releases FAQs for filing Form 10B and 10BB



Understanding Tax Evasion and Tax Avoidance

  Naveen Kumar    21 September 2023 at 08:54

Tax avoidance and tax evasion are both related to the non-payment or reduction of taxes, but they differ in legality and intention.