CAclubindia Articles

GSTR 3B Table 4 filing process as per amended provisions

CA Kunal Arora 26 December 2022 at 13:00

Changes have been brought in by CBIC in the filing process of Form GSTR 3B vide Notification no. 14/2022 Central Tax dt. 5th July 2022 and Circular no. 170/02/2022-GST dt. 6th July 2022.

All about Partnership Deed

Mitali 26 December 2022 at 12:38

A partnership deed is a legal document that outlines the terms and conditions of a partnership between two or more individuals or organizations.

50 Important Practical FAQs on GST Annual Returns - Part 7

CA Yash Shah 26 December 2022 at 11:00

50 Important Practical FAQs on GST Annual Returns

Financial Resolutions for your New Year

Poojitha Raam 26 December 2022 at 10:21

It's the time of the year when we are all busy making resolutions for the new year. We have many resolutions but we miss out on our financial resolutions. Achieving them does not happen overnight and it is easy to lose track of them as the year goes by.

SEBI publishes Consultation Paper on strengthening the Investor Grievance Redressal Mechanism

CS Lalit Rajput 26 December 2022 at 08:57

Securities and Exchange Board of India (SEBI) on 21st December, 2022 has issued a press circular vide notification no. PR No.: 39/2022and has publishes Consultation Paper on strengthening the Investor Grievance Redressal Mechanism in the Indian Securities Market by harnessing OnlineDispute Resolution mechanisms

How to exempt a Private company from CARO 2020?

Mohd Zain 26 December 2022 at 08:48

A Question arises whether the powers of NCLT are more than the powers of a civil court?

Section 68: Unexplained Cash Credit

Anchal Gupta 24 December 2022 at 08:56

As per section 68, any sum found credited in the books of a taxpayer, for which he offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, may be charged to income-tax as the income of the taxpayer of that year.

GST Annual Return for FY 2021-22

Prakasha and Co 24 December 2022 at 08:56

As per Rule 80 of the CGST Rules, 2017, every registered business is liable to file a GST Annual Return for each financial year on or before the 31st December of the following financial year. Accordingly, the last date of filing the GST Annual Return for FY 2021-22 is 31-Dec-2022

Materiality and its relevance in audit

Lavina Goyal 23 December 2022 at 08:44

Materiality is a Benchmark used to obtain reasonable assurance that an audit does not detect any material misstatement that can significantly impact the usability of financial statements.

Free yourself from fear

T.R.Radhakrishnan 22 December 2022 at 12:10

I happened to read the following story which inspired me. Hence, I thought that I may reproduce the story and share with you all so that you can also get inspired and follow the principle of this story and succeed in life.