CAclubindia Articles


E-way bill is redundant - Why not abolish?

  Lekhraj sood    16 May 2022 at 08:28

In a dispute concerning e-waybill, recently Hon'ble Gujarat High Court ruled in favor of taxpayer in the case of Dhabriya Polywood Limited Vs Union of India. In this case, everything was correct like invoice, e-waybill etc. except a small mistake of selecting wrong ODC type of vehicle in the e-waybill.



ITC reversal for Credit Notes in GSTR-3B - What if Net ITC is reported directly in GSTR-3B?

  Vivek Agarwal FCA, CS, LLB    14 May 2022 at 19:53

In this article, the author has provided draft contentions that can be used to defend this query of the department.



Common FAQs on income tax return filing

  Vaibhav Singh    14 May 2022 at 13:12

It's time to get your income and investment proofs ready to ensure a hassle-free tax filing. I will try to address your tax queries to make your ITR Filing easy. Here are the top questions which have stumped taxpayers for a long time. Let's get the solutions right Away and axe taxes immediately.



Detailed Audit Programme On Important Areas Of Insurance Business

  FCS Deepak Pratap Singh    14 May 2022 at 11:50

As you are aware that an Insurance Company is a company incorporated under provisions of the Companies Act, 1956/2013, licensed under the Insurance Act, 1938 and IRDAI Act,1999.



What is the Eligibility Criteria of Gratuity

  Rajesh Kumar    14 May 2022 at 11:50

Gratuity being an important retirement benefit to employees in the Indian context, is relevant for all organizations (i.e. MNC's, Schools and Other business entities) having more than 10 employees



Relaxation from compliance with certain provisions of the SEBI Regulations, 2015

  FCS Deepak Pratap Singh    14 May 2022 at 08:39

The SEBI has relaxed compliance of certain provisions of SEBI( LODR) Regulations, 2015 to align with MCA Circular dated 5th May, 2022 in which MCA has given relaxation to the listed companies for sending hard copies of for the Financial Statements for the year 2022 till 31st December, 2022.



Advantages of opening a basic savings bank deposit account

  Shree    13 May 2022 at 14:59

Opening a savings account is an excellent way to save and manage your money. It offers liquidity and earns interest on your savings, which are deposited in your account weekly, monthly, or annually.



Everything About LLP-8 (V3)

  CS Divesh Goyal    13 May 2022 at 08:54

In this editorial author shall discuss, the provisions, process, criticalities of Web-form LLP-08 i.e. LLP-08 is Statement of Account & Solvency and Charge to Registrar of Companies of LLP.



Discussion on Notice from Cost Audit Department

  CS Divesh Goyal    12 May 2022 at 17:29

In this editorial, author shall discuss the provision, applicability of Cost Audit and Cost Auditor on Companies along with reason of issuance of Notice from the Cost Department.



How Much Should You Invest in Website Design?

  Suhasini    12 May 2022 at 17:01

If you're looking to create a simple website that will only serve as an online brochure, then you won't need to spend as much money as someone who wants to create a complex eCommerce site. With that in mind, let's have a look at how much should you invest in website design.