CAclubindia Articles
Misconceptions regarding filing of annual return and applicability to prepare extract of annual returns
Annual Return is a significant document for all the Stakeholders of the Company as it provides in a nutshell, very comprehensive information about various aspects of the Company.
Case Study 10 - Foreign Exchange Management Act, 1999
Enforcement Directorate under Foreign Exchange Management Act (FEMA) carried out the investigation against the ABC Limited.
Case Study 7 - Income Tax Act 1961 (Gift of Equity Shares)
Income Tax Act 1961 (Gift of Equity Shares)
All about Annual General Meeting (AGM)
An Annual General Meeting (AGM) is an official gathering of management and the shareholders of the company. Annual General Meeting is required to be held to discuss the financial status, annual growth and operations viability and such other businesses that are mandatorily required under The Companies Act, 2013 i.e. "the act".
Mandatory GST registration vs Inter state supply of rental service
In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.
Tax Compliance Tracker - August, 2022
Tax Compliance Tracker for the m/o August, 2022
Income Tax on Political Parties
Political parties play a key role in democracies as they contest elections, form governments and policies and are responsible for providing Government and for the improvement of the lives of the common man.
Calculation of Depreciation as per Companies Act, 2013
The Depreciation Formula and the useful life is being provided in Schedule II of Companies Act, 2013 to calculate the rate of depreciation as per Companies act....
GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B
A new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act
Who are liable to generate e-invoice w.e.f 1st Oct 2022
The GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice ('e-invoice') in GST in a phased manner. E-invoicing was initially made applicable w.e.f 01.10.2020 for the registered person having aggregate turnover of Rs. 500 crore and above only.
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