CAclubindia Articles

Clarification on renting of residential dwelling

Posted by CA Pradeep Sharma 11 August 2022 22549 Views

From now on, if a registered person takes residential dwelling on rent then he will have to deposit GST in reverse charge.

Important Updates and Due Date Compliances under GST for August 2022

Posted by Tarun Kr. Gupta 10 August 2022 7927 Views

Important clarifications/ amendments issued by the Government on GST in July/ August 2022 along with compliance timelines in August 2022

Taxability of Sale of Developed Plot under GST

Posted by CA Umesh Sharma 10 August 2022 6132 Views

On 3rd August 2022 Circular No. 177/09/2022-TRU was passed for clarifying the taxability for sale of developed plot under GST. Let us discuss the same, in this article!

LLP Strike Off: Rules and Procedure

Posted by CS. Sahil Jain 09 August 2022 9008 Views

As per Limited Liability Partnership Rules, 2009- Rule 37 (1), ROC has power to strike off any defunct LLP or any LLP may voluntarily apply to Registrar of Companies for striking off its name from the register.

Misconceptions regarding filing of annual return and applicability to prepare extract of annual returns

Posted by Affluence Advisory 08 August 2022 13459 Views

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

Posted by FCS Deepak Pratap Singh 08 August 2022 10455 Views

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)

Posted by FCS Deepak Pratap Singh 06 August 2022 13148 Views

Income Tax Act 1961 (Gift of Equity Shares)

All about Annual General Meeting (AGM)

Posted by Amit Dharmani 05 August 2022 29140 Views

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

Posted by CS Advocate Abhishek Goyal 05 August 2022 25614 Views

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.