CAclubindia Articles

GST: Transfer of Business in the case of Death of Proprietor

Posted by CA Altamush Zafar 28 November 2022 8539 Views

Transfer of business in GST is considered as supply and is liable to GST. However, if the business is transferred as going concern with all its liabilities and assets then the same is exempt.

Analysis on: Business responsibility and sustainability reporting (BRSR)

Posted by CS Akansha Rathi 26 November 2022 5360 Views

BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.

The Concept Of Negligent Entrustment & Dangerous Instrumentality

Posted by FCS Deepak Pratap Singh 26 November 2022 1902 Views

As you are aware that a claim for Negligent Entrustment arises when one party is held liable for negligently giving someone else a "Dangerous Instrumentality" with which that person causes injury to a third party.

What is rent deed and how to make it?

Posted by Ashok Pitroda 26 November 2022 8517 Views

The rent agreement is a legal document and is also known as a leave and license agreement between the landlord and tenant for a fixed period of time. It includes pre-discussed rules and regulations under which the tenant has temporary possession of the property.

Do's and Don'ts on UDIN

Posted by CA Rakesh Ishi 25 November 2022 20509 Views

UDIN is one of the landmark reforms of ICAI in the world to conceptualize the concept of UDIN. UDIN is mandatory from 1st Feb 2019 for all certificates certified by CAs.

Margin Scheme for Second Hand Goods under GST

Posted by Akhil Pachori 25 November 2022 17982 Views

Margin Scheme was introduction by way of Notification No.10/2017 dt. 28/06/2017

Avail One-time Opportunity to claim the missed out Transitional Credit in GST

Posted by CA. Rajeev K. Sharma 25 November 2022 4637 Views

''Registered Persons' might not have carried forward/claimed 'left out credit/'correct left out credit before 27.12.2017.

Career in Digital Marketing in India 2023

Posted by Suhasini

24 November 2022 3398 Views

The term "digital marketing" refers to all forms of marketing that utilize digital technologies, primarily the Internet but also including mobile devices, display advertising, and other digital media.

What are the exit strategies for private equity investors?

Posted by Member (Account Deleted) 24 November 2022 15799 Views

Private equity (PE) refers to the capital individual investors and private equity firms put into a company. Investors of institutions typically make PE investments through leveraged buyouts or venture capital funding.

What is HUF and how to make HUF deed?

Posted by Ashok Pitroda 24 November 2022 11703 Views

A Hindu Undivided Family is a family which consists of all persons lineally descended from a common ancestor and includes their wives and unmarried daughters.