CAclubindia Articles


Clarification Relating To Export of Services-Condition (V) Of Section 2(6) of the IGST Act 2017

  Vivek Jalan    21 September 2021 at 16:21

Whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition (v) of sub-section (6) of section 2 of IGST Act.



Appointment of Auditor in Casual Vacancy in an OPC

  CS Tanveer Singh Saluja    21 September 2021 at 15:45

Let us discuss how to appoint an auditor in casual vacancy in an OPC



Artificial Intelligence & Machine Learning in Finance Sector

  CA Amrita Chattopadhyaypro badge    21 September 2021 at 11:58

The term artificial intelligence or machine learning was generally considered to the highly technical terms and generally used by the tech-savvy person.



Annual Filing of One Person Company (OPC)

  CS Divesh Goyal    21 September 2021 at 10:04

One Person Company is a company that has only one person as its member. Being just one-member company, the OPC has lesser compliance requirement compared to Private Limited Company or Limited Liability Partnership.



AGM Extension 2021- Key Provisions & Draft Application

  CS Lalit Rajput    21 September 2021 at 09:59

The concept of Annual General Meeting (AGM) has been defined under Section 96 of the Companies Act, 2013. It can be considered as an annual gathering of Directors and Shareholders / members of the Company to discuss the future of the Company and also company’s overall performance is analyzed.



Highlights of 45th GST Council Meeting dated 17th September, 2021

  Ishita Ramanipro badge    21 September 2021 at 09:57

The 45th GST Council Meeting was held on 17th September, 2021 under the chairmanship of Honorable Finance Minister Smt. Nirmala Sitharaman



Recommendations in 45th GST Council Meeting

  CA Umesh Sharmapro badge    21 September 2021 at 09:57

Recommendations in 45th GST Council Meeting



GST Update - Outcome of the 45th GST Council Meet

  Rohit Kumar Singh    21 September 2021 at 09:57

Outcome of 45th GST Council Meeting held on 17th September 2021



Individuals - Residential Status & Amended Income Taxability

  CA Kunal Arora    21 September 2021 at 09:57

An Indian Citizen who leaves India during the PY for the purpose of employment or as a member of the crew of an Indian Ship



A Guide to ITC under GST

  Taxblock    21 September 2021 at 09:57

According to Section 2(62) of CGST Act, Input tax credit means “Central Tax (CGST), State tax, Integrated Tax (IGST), union tax (UTGST) charged on supply of goods or services or both