CAclubindia Articles

Vague SCN may be non-maintainable but can be practically handled better

Posted by Vivek Jalan 23 September 2023 3156 Views

GST Cases sometimes remind us of Charlie Chaplin Shows. However, these shows may be better handled by taxpayers at the adjudicating level itself in case they co...

Work-Life Balance: Let's understand the real Recipe

Posted by CA Manish 23 September 2023 4776 Views

Join me on this culinary journey as we explore the art of work-life balance, and how you can create a fulfilling and satisfying life that's as visually appealing as a beautifully plated dish.

Corporate Guarantee - Whether Supply or not under GST

Posted by CA Aakash Sarda 23 September 2023 4652 Views

Applicability of GST on corporate guarantee wherein related parties are involved and there is no consideration, has been a matter of dispute since introduction of GST.

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

Posted by Geetanjali Pandey 22 September 2023 6375 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 4022 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 5124 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.