CAclubindia Articles

GST Automated Return Scrutiny Module

Harsh Kaushik 15 May 2023 at 08:53

GST Automated Return Scrutiny Module has been designed to select the GST Returns for the process of scrutiny. Its an effective tool to select the GST Returns based on the data analytics and system identified hazards.

How to Register Digital Signature Certificate (DSC) on income tax portal

Shree 13 May 2023 at 16:31

DSC stands for Digital Signature Certificate is a digital equivalent of a physical signature. It serves as a means to authenticate the identity of the person signing an electronic document or transaction.

Decoding CBIC's Automated Return Scrutiny Module (ARSM) for GST returns

Abhishek Raja 13 May 2023 at 14:51

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out an Automated Return Scrutiny Module (ARSM) for GST returns. The ARSM is a non-intrusive means of compliance verification that allows tax officers to scrutinize GST returns of Centre Administered Taxpayers (CATs) selected on the basis of data analytics and risks identified by the system.

Professionals are now covered under the purview of PMLA Act 2002

Affluence Advisory 13 May 2023 at 14:51

Central Government vide its notification dt: May 3, 2023 and May 9, 2023 has amended the definition of ‘Persons carrying on Designated Business or Profess

How is GST treated in relation to employee notice pay recovery?

Ishita Ramani 13 May 2023 at 14:51

In this article, we will discuss the effects of GST on employee notice pay recovery, its applicability, and the treatment of GST on such recoveries. But first, let's review GST (Goods and Service Tax).

How to file ITR in offline mode

Mitali 13 May 2023 at 14:16

To file Income Tax Returns (ITRs) offline, taxpayers must use the Offline Utility provided by the Income Tax Department. This utility allows users to generate a JSON file containing the necessary information and details of their ITR.

How To Build A Passive Income Stream Through High-Dividend Stocks

Niyati 13 May 2023 at 11:21

We'll discuss how you can build a passive income stream through high-dividend stocks.

Importance of Budgeting and Fund Flow Management for Small Businesses and Startups

Sarvam Gupta 13 May 2023 at 09:00

Effective budgeting and fund flow management is essential for small businesses and startups. These practices are not only relevant for larger companies with bigger budgets. Small and medium-sized businesses with limited resources need to maximize every penny they have, making budgeting and fund flow management even more critical.

Amnesty Scheme: GSTR-4 Annual

CA Ashutosh Khaitan 13 May 2023 at 08:57

Form GSTR-4 (Annual) is annual return which is required to be filed by taxpayers who have opted for composition levy u/s 10 of CGST Act.

Breaking Myths: CA Course Open to All Streams and Affordable

CA Rakesh Ishi 12 May 2023 at 14:21

Chartered Accountancy is often considered one of the toughest courses in India, with many students shying away from it due to various misconceptions. However, the Committee on Career Counselling of the Institute of Chartered Accountants of India (ICAI) is working to break these myths and encourage more students to pursue CA as a career.