CAclubindia Articles


Section 65 of the CGST Act: A Comprehensive Guide to GST Audits by Tax Authorities

  CA. Bhavik P. Chudasama    21 December 2024 at 20:05

Section 65 of the CGST Act: A Comprehensive Guide to GST Audits by Tax AuthoritiesUnder Goods & Services Tax (GST), audit is defined under Section 2(13). To



The Role of Trademark Search in Protecting Brand Identity

  Ishita Ramanipro badge    21 December 2024 at 07:03

In this article, we will discover the role of a trademark search and its importance in protecting your logo's identity.



BSE Guides Merchant Bankers on Drafting of SME IPO Offer Document

  Affluence Advisory    21 December 2024 at 07:03

IntroductionBSE has introduced detailed guidelines to merchant bankers for drafting SME IPO offer document to ensure transparency, compliance, and investor prot..



Changes and Compliances in GSTR 9 & 9C for FY 2023-24

  CA Akshay Hiregange    20 December 2024 at 12:06

Considering the various changes in the GST law in the past year, this article aims to provide clarity on the filing of annual returns (Form GSTR 9) and reconciliation statements (Form GSTR 9C) along with required reconciliations, best practices, advanced issues & solutions and tips as applicable for the FY 2023-24.



Demat of Shares: Can Non-Small Private Companies Allot in Physical Form If ISIN is Delayed?

  CS Divesh Goyal    20 December 2024 at 08:47

The author will cover a very controversial question amongst professionals and corporations in relation to the demat of shares of non-small private companies.



GSTR-9: Common Challenges in Filing

  Chaitra Seetharam    19 December 2024 at 10:50

Filing GSTR-9, the annual return under GST can be a complex business process. Several common challenges arise during this process. Here are some key challenges faced by businesses while filing GSTR-9



Trading of Goods: Key Benefits for Small Businesses

  Ishita Ramanipro badge    19 December 2024 at 08:33

Trading of goods refers to the alternate of merchandise among customers and dealers, frequently regarding domestic or worldwide transactions.



Major GST Compliance Updates for 2025: Mandatory MFA, E-Way Bill Restrictions and More

  Abhishek Raja    19 December 2024 at 08:33

This article delves deep into each of these updates, explains their implications, and offers practical guidance to help businesses incorporate these changes into their daily operations.



Common Mistakes to Avoid When Using the GST Rate List

  Ishita Ramanipro badge    18 December 2024 at 08:41

In this article, we shall be speaking about the most common mistakes to avoid while the usage of the GST Rate List.



CBDT Urges Taxpayers to Act Now: Resolve Tax Filing Discrepancies Before It's Too Late

  Mitali    17 December 2024 at 16:45

The Central Board of Direct Taxes (CBDT) has launched an electronic campaign to resolve mismatches between income and transactions