CAclubindia Articles


Ultimate Guide to Avoid Home Loan Mistakes in India

  Rashmi    02 March 2023 at 14:19

Biggest mistakes people make in India while applying for a home loan has been explained in this article



What is works contract and how to make agreement for it?

  Ashok Pitroda    02 March 2023 at 08:52

Works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration, or commissioning of any immovable property wherein transfer of property in goods is involved in the execution of the such contract.



All about Composition Scheme of GSTR

  Ishita Ramanipro badge    02 March 2023 at 08:52

The GST Composition Scheme was created to make GST payment easy for MSME businesses and simplify GST return filing. Small taxpayers can avoid time-consuming GST processes by paying GST at a fixed rate of turnover.



Benefits available to a senior citizen in filling ITR for FY 2022-23

  Aisha    01 March 2023 at 16:23

​​​Senior citizens and a very senior citizen are granted a higher exemption limit as compared to normal tax payers. Exemption limit is the quantum of income up to which a person is not liable to pay tax.



E-way Bill and bill to ship to transaction in gst

  CA PIYUSH KAPOOR    01 March 2023 at 14:14

This article prepares for helping to understand how to issue E way bill in case of consignee place and the delivery place is different. Also, help in understanding whose tax invoice will consider during the transportation of goods.



What are Exchange Traded Funds? How many types of ETFs are there?

  Akshay Sharma    01 March 2023 at 11:49

ETFs (Exchange Traded Funds) are passive investment vehicles. They provide direct investment exposure to underlying indexes or commodities such as silver, gold, etc. The Securities and Exchange Board of India (SEBI) requires an ETF to invest at least 95% of its assets in securities in the underlying index.



Updated ITR - Section 139(8A)

  CA Himanshu Gandotra    01 March 2023 at 09:02

As the financial year 2022-23 is approaching its end, the last date to file ITR for previous years is also expiring. In this article, let's discuss the two options to file ITR after due date of filing has expired.



Section 73 and 74 of CGST Act 2017: Demand of Tax

  CMA SIVAKUMAR A,ACMA.    01 March 2023 at 09:02

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts



Private Company Compliance Checklist

  Team IN Filings    01 March 2023 at 09:02

Important compliances with the existing private companies include director KYC, MSME filings, AOC 4, MGT7, ADT-1, AGM, board meetings, deposit filings, charge filings, DPT 3, director disclosure, and BEN-2.



GST on Advance Payments: Everything A Freelancer Must Know

  Hardik Lashkari    28 February 2023 at 15:48

Many freelancers remain unaware of these tax provisions. Because of this, they forget to pay GST on advance payments, resulting in additional interest and late fees.