CAclubindia Articles

Credit of IGST Paid on Import of Goods not reflected in GSTR-2B

Posted by CA Sachin M Jain 31 May 2023 128235 Views

Importers can claim IGST and cess paid on their imports only after issuing the bill of entry (BoE). Hence, taxpayers must access the bill of entry on the portal to avail input tax credit seamlessly. The GST Network (GSTN) provides a framework to taxpayers for finding the relevant bill of entry.

Clause 44 Form 3CD: A Practical Guide

Posted by CA Sudhir Halakhandi 21 August 2022 117653 Views

Understand Clause 44 of Form 3CD for AY 2022-23. Learn what expenditures to report, how to bifurcate them, and key compliance points.

Company Registration Rules 2022: Physical Verification by ROC

Posted by Ajay Kumar Maggidi 22 August 2022 3996 Views

Understand the Companies (Incorporation) Third Amendment Rules, 2022. Learn about ROC physical verification of registered offices and how to comply.

ITC Reversal: Bogus Supplier Issues Under GST

Posted by CS Advocate Abhishek Goyal 22 August 2022 13397 Views

Learn how to defend against ITC reversal when a supplier is found bogus or non-existent. Understand your rights and arguments for genuine purchases.

Green Flags in Financial Audit: Spotting 'Too Good to Be True'

Posted by CA Amrita Chattopadhyay 20 August 2022 13302 Views

Discover 'Green Flags' in financial audits – signs that seem positive but could hide fraud. Learn to identify these 'too good to be true' indicators.

Clause 44 Tax Audit Report (3CD): Expenditure Explained

Posted by Shankit Sharma 20 August 2022 19740 Views

Understand Clause 44 of the Tax Audit Report (Form 3CD). Learn how to report expenditure related to GST registered and unregistered entities.

ROC Physical Verification of Company Registered Office

Posted by Affluence Advisory 20 August 2022 16029 Views

ROCs can now physically verify company registered offices. Learn about new rules, verification process, and implications for businesses.

Zomato Stock Price: Why is it in the Red?

Posted by Shubham 20 August 2022 34063 Views

Explore why Zomato's stock has fallen since its IPO. Discover key events, the impact of lock-in periods, and recent performance.

Corporate Loans, Investments & Guarantees: Section 186 Explained

Posted by Ekta Ahlawat 19 August 2022 3666 Views

Understand Section 186 of the Companies Act 2013 regarding corporate loans, investments, and guarantees. Learn about limits, approvals, and restrictions.