CAclubindia Articles

GST Implication on Recovery Agent Service

Posted by CA Amit Harkhani 26 March 2022 6269 Views

As per Section 2(5) of CGST Act, "Agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called,who carries on the business of supply or receipt of goods or services or both on behalf of another.

How to choose a CA firm for articleship. What is the right choice for you?

Posted by Member (Account Deleted) 26 March 2022 4469 Views

Almost all the CA students face the dilemma of choosing the right articleship firm. How to know if you have made the right choice? What is right for others may not be right for you.

Importance of Articleship and the Expectations of CA Students

Posted by Suhani Ahuja 26 March 2022 7185 Views

Theoretical and practical knowledge are two separate things. Neither theoretical nor practical knowledge can be regarded as complete on their own; they must accompany each other.

Supreme Court: NCDRC cannot direct the appellant to amend complaints

Posted by FCS Deepak Pratap Singh 26 March 2022 3542 Views

The error in the order of the NCDRC was to compel the appellant to amend the complaint, as a consequence of which, it granted permission to the first respondent to file a written statement to the amended complaint.

Bank audit of working capital loan limits

Posted by Kotte Murali Krishna 25 March 2022 8412 Views

The SBA should verify the details of stock statement dated 31st March of 2021 submitted to the bank and the values of drawing power claimed therein with the values reported in audited balance sheet of 31-03-2021

The Supreme Court of India has once again reiterated - Principles of Good Faith

Posted by FCS Deepak Pratap Singh 24 March 2022 3328 Views

The Supreme Court of India has once again reiterated one of the foundational principles of Insurance Law: Non-disclosure of material information by an Insured at the time of entering into a contract of insurance would entitle a prudent Insurer to repudiate a claim made under the underlying policy on such ground.

Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19

Posted by Rohit Kumar Singh 24 March 2022 11926 Views

We bring to you a summary of the instruction along with indicative list of parameters for scrutiny (though the list is indicative and proper officer may include additional parameters).

Just compensation under Motor Vehicles Act 1988

Posted by FCS Deepak Pratap Singh 24 March 2022 4289 Views

The Motor Vehicle Act of 1988 is a comprehensive Act that has replaced the Motor Vehicle Act, 1939. It was implemented on 1st July 1989. The first Act that came in force regulating the road transport vehicles was the Motor Vehicles Act, 1914.

Provident Fund and The Art of Making an Online PF Withdrawal

Posted by Amit Kumar 23 March 2022 3591 Views

If you're looking for "Provident Fund meaning", then you should know it is well-known with the slogan "Savings for the Future." According to the National Portal of India, any organization with 20 or more employees is mandated to register with the Employees Provident Fund Organization.

CGST department likely to commence Scrutiny of GST returns for 2017-18 and 2018-19

Posted by CMA Navneet Kr Jain 23 March 2022 28879 Views

The CGST department was gearing up all these years and providing training to its officials to undertake GST scrutinies in a professional way and now it has come up with Standard Operating Procedure.