CAclubindia Articles

TDS Applicability & Equilisation Levy On Advertisement Services Taken Through Facebook, Google And Instagram

Posted by Geetanjali Pandey 22 September 2023 6373 Views

These days advertisement made through digital platform is quite popular and convenient for business enterprises. While thinking about digital platform, we go for Google, Facebook, Twitter, Linkedin and Insta etc.

MSME: Classification & Role in the Country as of 2023

Posted by Aisha 22 September 2023 4282 Views

MSME stands for Micro, Small, and Medium Enterprises, which categorizes businesses based on their size and investment levels. Micro is the smallest, Small is a bit bigger, and Medium is larger.

Section 74 of CGST Act 2017: Tax Discrepancy Due to Fraud and Misstatements

Posted by Niyati 22 September 2023 5865 Views

Section 74 of the CGST Act 2017 deals with the determination of tax discrepancies, such as unpaid or underpaid taxes, erroneous refunds, or wrongly claimed input tax credit.

Significance of Deemed Export under GST

Posted by CA. Heet Shah 22 September 2023 33094 Views

Deemed exports are a type of transaction under the Goods and Services Tax (GST) regime that involve the supply of goods or services that are not physically exported from India but are deemed to have been exported.

Practical Application of GST on Gaming & Gambling vide Rule 31B & Rule 31C: Explanation with examples

Posted by Vivek Jalan 22 September 2023 4017 Views

Rule 31B of The CGST Rules inserted vide Not No 45/2023, provides for determining the Value of supply in case of online gaming including online money gaming

Peer Review of Practicing Company Secretaries (PCS)

Posted by Affluence Advisory 22 September 2023 5119 Views

Peer Review is a process used for examining the work performed by one's equals (peers) and understanding the systems, practices, and procedures followed by the Practice Unit, and giving suggestions, if any, for further improvement.

FAQs released for filing Form 10B/10BB (AY 2023-24)

Posted by CA Ruby Bansal 22 September 2023 6688 Views

Income Tax Department releases FAQs for filing Form 10B and 10BB

ICAI CDS Portal - Login, Coupons, and Orders

Posted by Ayisha Anis 21 September 2023 542089 Views

ICAI set up CDS Portal for easier ordering of study materials and member publications. Read how to log in, place orders, use coupons, cancel and refund an order or to change shipping address. Get contact details for complaints.

Overview of CMCPCI SMS

Posted by Niharika Bose 21 September 2023 75235 Views

CMCPCI is a unit within the Indian tax authorities that is responsible for reviewing and processing online Income Tax Returns (ITRs). If you have filed your ITR online and have received an SMS notification with the CMCPCI source code, it indicates that your return is being processed by the CMCPCI.