CAclubindia Articles


Passing off a trademark and its implications

  FCS Deepak Pratap Singh    30 March 2022 at 09:20

As you are aware that a Trademark may be defined as a lawfully protected abstract, word, symbol, color, mark, slogan or a mixture of those related to an organization or a selected product that differentiates it from the others accessible within the market.



New E-Way bill limit extended to Rs. 2 Lakhs in Rajasthan from 1st April 2022

  CA Puja Sharma    30 March 2022 at 09:20

From 1st April 2022, an increased limit of Rs. 2 Lakhs shall apply where the movement of goods movement commences and terminates within the area of same city without crossing the area of the city. This limit has been notified vide Notification No. F.17(131-Pt-II)ACCT/GST/2017/7713 dated 24th March 2022 and shall be effective from FY 2022-23 onwards. 



Consequences of payment to suppliers after 6 months under GST

  CA Mohammad Kashif    29 March 2022 at 16:33

In simple words "The recipient of goods or services is required to pay interest only on input tax credit utilized from e-credit ledger for payment of tax & not on whole amount of input tax credit to be reversed".



Decoupling ICAI

  CA Ranganatha Achar K    29 March 2022 at 13:00

So now there are 2 schools of thought within ICAI and the central committee is set to deliberate on 5-04-2022 in Mumbai with the active participation of the Past 25 Past presidents of ICAI and the present Central Council Committee.



Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022

  Bimal Jain    29 March 2022 at 10:59

We are fast approaching the end of financial year 2021-22. It mandates for some activities to be carried out under GST laws for smooth transition to Financial Year 2022-23. We have listed down certain important activities for the smooth transition/ closure of Financial Year 2021-22



Slump Sale under GST - An Overview

  Neethi V. Kannanth    29 March 2022 at 10:38

Slump sale is not defined under GST law. It simply means 'transfer of a business as a going concern' to cover all the transactions of business transfer.



Making reading your real hobby

  Dhruv Nandani    29 March 2022 at 08:49

So how can you really develop reading as your hobby? There may be a number of tips - some which may work for most of us, some which may not work for a lot of us. I am highlighting a few of them which have worked for me or think can work for a lot of us.



Important Things of GST to Remember This March 2022 ending!

  CA Umesh Sharmapro badge    28 March 2022 at 12:41

The author lists down the points on which the taxpayers need to pay attention at the end of financial year for GST



Transfer of capital assets between holding and subsidiary company or vice-versa and its tax implications

  FCS Deepak Pratap Singh    28 March 2022 at 08:37

As you are aware that the term "Business Restructuring" is composed of two words," Business" and "Restructuring". We know that the "Business", includes trade, commerce, manufacture, profession etc



GST on Factoring Arrangements

  CA Amit Harkhanipro badge    26 March 2022 at 20:37

Factoring is very popular and necessary to enhance working capital by quick conversion of book debt into liquid form.