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CAclubindia Articles


Sale of goods & services in a fixed exchange rate contract and its implications under GST

Posted by CA. Shivam Agrawal 12 July 2023 3205 Views

Let us take a look at the genesis of GST, the charging section, which creates a levy of a consumption-based indirect tax on supply of goods or services or both....



Understanding the Implications of Booking an FD Without PAN and the Consequences of Non-Linkage with Aadhaar

Posted by Rashmi 12 July 2023 7443 Views

If you have invested in a fixed deposit (FD) and have not linked your PAN (Permanent Account Number) with your Aadhaar, there are several implications for you. ...



Process of Restoration of Cancellation of GST Registration

Posted by Ishita Ramani 11 July 2023 5462 Views

In this article, we will learn the process of restoration of cancelled GST registration and more.



How to reconcile GSTR-1 with GSTR-3B

Posted by Nikita Agarwal 11 July 2023 17573 Views

Step-by-step guide to reconcile GSTR-1 with GSTR-3B practically



Unveiling the Art of Selling: Key Lessons for Chartered Accountants from 'To Sell is Human' by Daniel H. Pink

Posted by Karan Khatri 11 July 2023 4070 Views

Let's dive into the eye-opening book 'To Sell is Human' by Daniel H. Pink and discover how it can supercharge our careers. Get ready for a fun and enlightening ride!



Resilience in the Skies: GoFirst's Journey through Bankruptcy Protection

Posted by Mayank Jha 10 July 2023 4584 Views

This article delves into GoFirst's captivating voyage through bankruptcy protection, illuminating the provisions of the IBC 2016 that guided its flight, while offering a glimpse into the promising future that lies ahead.



12 common mistakes that an Income tax filer does while filing ITR

Posted by Nikita Agarwal 10 July 2023 7210 Views

A list of common mistakes that accountants or individuals may make while filing their income tax return (ITR).



Corporate Social Responsibility - Detailed Analysis with FAQs

Posted by Priyanshi Garg 10 July 2023 4222 Views

Corporate social responsibility (CSR) is a broad concept that varies across companies and industries. To be socially responsible, a company should prioritise accountability to itself and its shareholders.



PMLA Expansion: GSTN to Facilitate Information Sharing with ED and FIU

Posted by Rashmi 10 July 2023 2761 Views

The government has issued a notification stating that the Goods and Services Tax Network (GSTN) will now come under the Prevention of Money Laundering Act (PMLA)



Can Compulsorily Convertible Debentures (CCDs) be issued under the Rights Issue?

Posted by Affluence Advisory 08 July 2023 4018 Views

Section 62(1)(a) of the Act regulates the issuance of shares through a rights issue to the company's existing shareholders. Section 62 states that whenever a company with a share capital proposes to increase its subscribed capital by issuing further shares




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