CAclubindia Articles

Fake tax invoice under GST

Posted by CA Deepak Kumar 12 October 2022 12774 Views

Fake Invoice refers to a 'Non-compliant GST Invoice'

Common Non-Compliances of Financial Reporting: Equity & Liabilities - Part 3

Posted by CA Rakesh Ishi 11 October 2022 5227 Views

Common Non-Compliances of Financial Reporting: Equity & Liabilities

Case Study - CSR (Companies Act 2013)

Posted by FCS Deepak Pratap Singh 11 October 2022 4454 Views

The corporates are nowadays considered as Corporate Citizen and stakeholders expect them to follow rules, regulations and other social welfare statutes of the land same and applicable to the citizen of India. They are using resources such as human, economic, governmental, social and natural to earn profit.

Opportunities at ICAI for CAs

Posted by CA Rakesh Ishi 10 October 2022 10058 Views

To improve the financial reporting practices in the country, the ICAI has constituted Financial Reporting Review Board (FRRB)

Section 17(5) of the CGST Act, 2017

Posted by CA Amit Harkhani 10 October 2022 19443 Views

As per Section 2(76) of CGST Act, 2017 Motor vehicle shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988.

Whether cryptocurrency is goods or service & taxability under GST Act 2017

Posted by FCS Deepak Pratap Singh 10 October 2022 6737 Views

As you are aware taxable event in GST is supply of goods or services or both. Various taxable events like manufacture, sale, rendering of service, purchase, entry into a territory of State etc. have been done away with in favour of just one taxable event i.e. supply.

Section 235 of Companies Act - Power to acquire shares of shareholders dissenting from the scheme or contract approved by the majority

Posted by Shajathali S 10 October 2022 20956 Views

When a company acquires shares or gets assent from not less than 90% of shareholders of the transferor company, then the transferee company has right to acquire the balance 10% shares from the shareholders those who dissent from the acquisition offer made by the transferee company.

Supply From DTA to SEZ or SEZ to DTA under GST

Posted by CA Amit Harkhani 08 October 2022 8205 Views

As per Section 7(5)(b) of the IGST Act, 2017 says that Supply of goods or services or both made to or by a Special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.

Case Study - Concept of Risk Management

Posted by FCS Deepak Pratap Singh 08 October 2022 5507 Views

QUESTIONMs. Sania, a fund manager at institutional investor - Investo House, was reviewing the annual report of one of the major companies in her portfolio. The...

Checklist for GSTR 9/9A and GSTR 9C

Posted by CA Deepak Kumar 08 October 2022 26477 Views

Taxpayer/Consultant should also ensure that company also maintained ''Fixed Assets Register' and also ensure that proper internal control was there for acquisition and disposal of fixed assets and ensure for GST impact on the same.