Important points related to GST notifications as issued on 31st March 2023.
With this article, the author intends to discuss the responsibility casted upon the Management for effective maintenance and safe custody or preservation of records including Audit Trail.
Frequently Asked Questions (FAQs) on IND AS 10
Place of supply provisions relating to freight forwarder and exporter as well as proposed changes in those provisions vide Finance Act, 2023.
Self Assessment Tax & Additional Income Tax
08 April 2023
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As the name suggests, digital plumbing serves a similar role to the plumbing system that you find in a house. Just as a home plumbing system directs the flow of water through pipes, a digital plumbing system directs the flow of information between all the apps that organisations use to run their business processes.
Section 73 talks about the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts.
IND AS 16 is a standard that sets out the accounting treatment for property, plant, and equipment. It provides guidance on the recognition, measurement, and disclosure of such assets.
Applicability of Account Rules will commence on or after April 1, 2023.
The Finance Ministry has set up a group to review the pension system for government workers. The committee will be led by Finance Secretary T V Somanathan and will suggest ways to improve pension benefits for government employees.
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