CAclubindia Articles

GST paid during search, inspection, investigation

CA Roopa Nayak 30 May 2022 at 08:28

The latest CBIC instruction No. 01/2022-23 GST - Investigation addresses the context of deposit of tax during the course of search, inspection or investigation. In this backdrop, the paper writer has analysed the implications of this instruction for assessees.

All about PAN and TAN

CA Sachin M Jain 30 May 2022 at 08:27

You must have heard about PAN & TAN but got confused - What is it and are they really different?

You have option to opt out from group inusurance policy also

FCS Deepak Pratap Singh 28 May 2022 at 17:27

As you are aware that a group health insurance policy provided by an employer to the employees comes with its own share of benefits. Not only is the premium low, such a group cover also has a comprehensive coverage with fewer policy exclusions.

Amendments in Schedule III of Companies Act 2013 - Part 1

Neethi V. Kannanth 28 May 2022 at 08:57

Several changes have been brought into Schedule III to the Companies Act, 2013. This article deals with the changes brought into Schedule III applicable to the companies whose financial statements are prepared in accordance with the Companies(Accounting Standards) Rules,2006.

11 situations in which ITR filing becomes mandatory

FCS Deepak Pratap Singh 28 May 2022 at 08:57

In this article we have listed all those situations which require an individual to furnish his return of income for the Financial Year 2021-22 (Assessment Year 2022-23).

How to reply to notices of reversal of ITC when supplier has defaulted in payment of Output Tax Liability

Ishan 28 May 2022 at 08:57

One of the burning issues which is often litigated in the GST since its inception and implementation in the year 2017 is the reversal of Input Tax Credit by the recipient due to non-payment of output tax liability by the supplier.

IEC Registration Online

Team IN Filings 28 May 2022 at 08:57

IEC is an abbreviation of Importer Exporter Code. It is a 10 digit code same replication of your business PAN number. This will be issued by Director General of Foreign Trade (DGFT), Ministry of Commerce by online.

Empowering Women to Chase Their Dreams

CA Saurav Somani 27 May 2022 at 13:15

The man said 'girls should not study' and yet he won everyone's hearts

Consultation Paper on framework related entities having listed debt securities only

CS Lalit Rajput 27 May 2022 at 12:15

Securities and Exchange Board of India (SEBI) on 20th May, 2022 has released Consultation paper on introducing Framework of Schemes of Arrangement for entities that have listed only debt securities/ NCRPS'.

Taxation of Carbon Credit u/s 115BBG

Neethi V. Kannanth 27 May 2022 at 08:54

A carbon credit is a permit that allows the holding company to release a certain amount of carbon dioxide or other greenhouse gases. One load requires a mass equal to one ton of carbon dioxide to be released.