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Clause 44: Clarifications as per new guidance note - AY 2022-2023
Clause 44: Clarifications as per new guidance note for Assessment Year 2022-2023
"Handi" of Arrest in GST smashed by CBIC
On 17th August 2022 Instruction No. 02/2022-23 was issued following the judgement of the Supreme Court in Siddharth v. The State of Uttar Pradesh and Amr, with respect to arrest and bail. The Guidelines has also added that arrest should not be made in cases where is difference in interpretation of law.
Amendment in Rule 3 of the Companies (Accounts) Rules 2014
MCA has amended Rule 3 of the Companies (Accounts) Rules, 2014 through Circular dated 11th August, 2022.
Decoding ITC under GST: Eligibility and conditions with examples
Section 16: Eligibility and conditions for taking ITCWhat is the Eligibility Criteria?Every registered person shall be entitled to take credit of input tax char...
Analysis of Companies (Incorporation) Third Amendment Rules, 2022
The Regulators are becoming more stringent day by day to bring the transparency and accountability in the system.
ITC reversal in case of supplier found bogus or non existent
Even after completing 5 years, one gets the feeling that GST is still an evolving law. Lot many changes are taking place with almost every GST council meeting. There are still some burning issues which are yet to be ironed out and decisively settled. These burning issues have been a bone of contention between department and the tax payers.
Clause 44 of Form 3CD: An illustrative analysis
The ICAI has issued revised Guidance Note dated 14th Aug. 2022 on 19th Aug 2022 and with respect to the Clause Number 44.
Decoding of Clause 44 of Tax Audit Report (3CD)
A question may arise whether the above information is to be given in respect of each and every head of expenditure or only the total expenditure is to be given.
Identification of Green flags in Audit of Financial Statement
While conducting the audit of financial statement and fraud investigation it is imperative for the auditor to focus his attention not only for the RED Flags but also to draw his attention towards the green flags in the financial statements and the operations in the organization.
Physical Verification of Registered Office of the Companies by ROC
The MCA vide notification dated 18/08/2022 has notified Companies (Incorporation) Third Amendment Rules, 2022 to insert a new rule in Companies (Incorporation) Rules, 2014, which pertains to physical verification of the registered office address of the Companies.
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