CAclubindia Articles

Due date of AGM extended by 2 months

CS Tanveer Singh Saluja 23 September 2021 at 15:02

Finally, the update for which we all were waiting is here. The Ministry has released an Office Memorandum on 23rd September, 2021 regarding the extension of due..

Key Action points to be considered before filing GSTR-1 & GSTR-3B of September 2021

Bimal Jain 23 September 2021 at 11:43

Finally, after facing every step of hurdle during past financial year, the final goal of every taxpayer is to assess their business records and analyze and correct the mistakes made during the past financial year either through GSTR-1 and GSTR-3B of September, 2021, following the end of financial year, being 2020- 21

Clarification On Doubts Related To Scope Of Intermediary under GST

Vivek Jalan 23 September 2021 at 09:32

ANALYSIS OF CIRCULAR NO. 159/15/2021- GST: CLARIFICATION ON DOUBTS RELATED TO SCOPE OF "INTERMEDIARY"-REG.

Explanation of Condition V of Section 2(6) of IGST Act, 2017

CA Amit Harkhani 23 September 2021 at 09:31

As per the Section 2(6) of IGST Act, 2017 "export of services" means the supply of any service

All About ITC under GST | An analysis

Neethi V. Kannanth 23 September 2021 at 09:24

Input credit means at the time of paying tax on output, one can reduce the tax payable by taking the credit for tax paid on inputs. If you are a manufacturer, supplier, agent, e-commerce operator, aggregator or any of the persons mentioned, registered under GST, you are eligible to claim Input Tax Credit.

Different kinds of Meetings and their Quorum

CS Nitika Gupta 23 September 2021 at 09:23

The definition of meeting is not provided under the Companies Act, 2013. But in layman language, a meeting is when two or more people come together to discuss one or more topics, often in a formal or business setting.

What is Tonnage Taxation?

Poojitha Raam 22 September 2021 at 15:44

Tonnage taxation is a presumptive taxation scheme under which qualifying shipping companies operating qualifying ships are given this option.

7 Steps to Analyse an IPO

Ritik Chopra 22 September 2021 at 15:44

We all know that the season of IPO is going on with many companies coming up with IPO's and many more to come. This has created a lot of buzz and left many people confused as to such which IPO to apply for and which to leave. In this article, I have tried to come up with pointers to look out for when you want to analyse an IPO.

Clarification In Respect Of Section 16(4) For Debit Notes under GST

Vivek Jalan 22 September 2021 at 09:32

ANALYSIS OF CIRCULAR NO. 160/16/2021-GST: CLARIFICATION IN RESPECT OF SECTION 16(4) FOR DEBIT NOTES, CARRYING PHYSICAL COPY OF E-INVOICE DURING TRANSPORTATION & REFUND OF GST ON GOODS WHERE EXPORT DUTY IS APPLICABLE

Income Tax Search and Seizure: Irregularity versus an illegal Income Tax Search- Analysis

CA.Mohit Gupta 22 September 2021 at 09:32

Rule 112 of the Income Tax Rules'1962 lays down the procedure, forms of authorization, manner and other procedural effects of carrying out search and seizure action as enumerated u/s 132 of the act.