CAclubindia Articles
Analysis of GST Notifications dated 31st July 2023
One more set of notifications have been issued under GST, even as we await the 51st GST Council Meeting to be held on 2nd August 2023.
Your Complete Guide to Filing Belated Income Tax Returns: Important Dates, Penalties and Benefits
When you file a belated income tax return, you need to pay a late filing fee and penal interest on any taxes you owe. Here's what you need to know about filing a belated income tax return in simple English.
Role Of Auditor: Balancing Audit Procedures And Professional Skepticism
This article delves into the significance of auditors' role in the financial ecosystem, emphasizing the delicate balance between conducting thorough audits and staying vigilant against potentially fraudulent activities.
Applicability of Legal Entity Identifier (LEI)
The Legal Entity Identifier (hereinafter referred to as "LEI") is a global reference number that uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction.
Clarification of ISD vs Cross charge
Clarification on taxability of transactions between an office of an organization in one State to the office of that organization in another State, both being di...
GST Implications for EV Charging Stations: Charging Services and Taxation at 18%
EV Vehicles charging stations to provide ‘battery charging service’ and not supply or distribution of ‘electricity’ – liable to GST @ 18%
TDS Correction: How to revise TDS return
TDS returns are quarterly statements that every deductor is required to submit. These returns contain information about the tax deducted at source, the PAN numbers of the deductees, particulars of the tax collected, and details of the tax paid to the government, along with the TDS challan or receipt numbers.
Types of correction in TDS return
The TDS idea was introduced with the intention of collecting tax at the source of revenue itself. Tax filing is a time-consuming process that is subject to unavoidable mistakes.
Income Tax Refund: Eligibility, Reissue & Process
31 July 2023
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Income Tax Refund refers to the process of receiving money back from the government if the amount of taxes paid by an individual or organization is more than the taxes owed.
Provisions of E-Way Bill
An e-way bill is a document generated electronically on the government portal by businesses or individuals who are responsible for the transportation of goods worth more than a specified value from one place to another.
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