CAclubindia Articles


Open Network for Digital Commerce

  Pranitha Doddavari    19 December 2022 at 16:09

What is this ONDC? How it is helpful for people in the economy? How it is different from other e-commerce giants? Here, I try to put my understanding in a simplified manner.



Decoding GST on Secondment / Deputation of Employees

  Ramya Hiregange    19 December 2022 at 10:47

A lot of Multinational Companies (MNCs) have the practice of seconding/deputing one or more of its employees to its sister companies within and outside their country. Such transactions have come under the scanner of the Department wherein demand for service tax was raised.



Filing of appeal and litigation under CGST Act

  B Sathyanarayanan    19 December 2022 at 09:51

There is a controversy of appeal under the CGST Act and Erstwhile Pre-GST Acts.Under the erstwhile PRE GST filing of appeal and fees were optional or with 7.5% ..



GST Audit: A Brief Analysis

  CMA SIVAKUMAR A,ACMA.    19 December 2022 at 09:00

GST Audit is verification of the original records, returns and other documents kept with the taxpayer at the business premises (including all Additional Place of business) and correlating them with the information furnished by the taxpayer on the GST Portal



Clause by clause analysis of ITC disclosures in Annual Returns - Part 5

  CA Yash Shah    19 December 2022 at 09:00

The key foundation based on which the GST law is structured is that the tax is to be levied and collected only on the value-added portion. In India, we have a method by which the tax suffered at an earlier point of time is allowed to be reduced from the tax payable on the subsequent supplies made.



Process to shift registered office of company from one state to other

  CS Rajnish Pandey    17 December 2022 at 07:46

Along with Agenda and notes on Agenda to all the Directors, seven clear days before the date of board meeting.



How Professional Employer Organizations (PEO) are helpful for new emerging start-ups?

  Ishita Ramanipro badge    17 December 2022 at 07:46

Professional Employer Organizations (PEO) with experience in the local markets can assist the business to improve and grow.



NCLAT judgement on restoration of name of company

  SANDHYA MALHOTRA    17 December 2022 at 07:46

NCLAT: Restoration of the name of the company basis Continued operations and Commitment of completion of all outstanding Compliance



GSTR 9 and its importance

  Suhasini    16 December 2022 at 15:41

GSTR 9 is an annual return that has to be filed by all registered taxpayers under the Goods and Services Tax (GST) regime in India. It is a consolidated return that summarizes the details of all GST returns filed by the taxpayer during a financial year.



Guidelines for application of DIN/ Directorship to person belong to countries sharing land border with India

  CS Divesh Goyal    16 December 2022 at 14:25

In this article, the author shall discuss the latest update made by the Ministry of Corporate Affairs (MCA)