EASYOFFICE
EASYOFFICE
EASYOFFICE

CAclubindia Articles


Securities Transaction Tax - An Overview

  Ayisha Anis    23 October 2020 at 10:11

STT is a tax levied on the purchase and sale of securities listed on stock exchanges in India. Amidst the COVID-19 pandemic, the interest rate for delayed payments of STT made between 20.03.20 and 30.06.20 has been reduced to 9% per annum.



An Overdose of e-Commerce Shopping - Who is Winning the Game?

  Anuj Khandelwal    22 October 2020 at 20:04

The sales of Amazon, Flipkart, and likes are soaring with far more profound entrance originating from tier II and below in India - A ride to remember for the e-commerce industry. So who is actually winning in this game?



Professional Empowerment Series - Chapter 2: Getting the Knowledge Edge

  Madhukar N Hiregange    22 October 2020 at 13:39

The source of knowledge is primarily from books and videos today most of which are freely available. However, a professional needs to invest in his/ her practice and should be ready to pay for knowledge.



GST Portal Issues - Did you also face a technical failure while filing GSTR-3B for September 2020?

  Aishna Kukreja    22 October 2020 at 10:04

The GST Portal experienced a major technical failure when users were filing their GSTR-3B return for Sept 2020. However, is there a reason for it? What lies ahead for the taxpayers? Is a technical failure of this magnitude justified?



LTC Cash Voucher Scheme - Should you Opt for it?

  Puneet Taneja    21 October 2020 at 15:03

An employee is eligible for LTC and leave encashment of 10 days for travel to home town or any other destination twice in a block of four years. The cost of the ticket is exempt whereas the leave encashment is taxable.



Professional Empowerment Series - Chapter 1: Setting your Professional Goal

  Madhukar N Hiregange    21 October 2020 at 14:46

While setting goals look beyond self – keep service as the 1st goal, not how to earn. Have a goal that would wow you. Establish a purpose, vision, mission, and values for yourself.



Implications of amendments in GST dated 15.10.2020 in Rule 142 of the CGST Rules

  CA. Heet Shah    21 October 2020 at 10:58

An analysis of Rule 142 of the CGST Rules before and after the amendment in GST dated 15th October 2020 vide Notification No. 79/2020.



Does Appointment of Auditors to fill up vacancy, form a part of tenure allowed u/s 139(2) of the Companies Act, 2013?

  Ramaswami Kalidas    20 October 2020 at 18:08

The Companies Act 2013 has caused a paradigm shift in the manner of appointment and the tenure of appointment of Statutory Auditors for companies belonging to a particular genre. However, does the Appointment of Auditors to fill up vacancy, form a part of tenure allowed u/s 139(2)?



Analysis of amendments in 1st proviso to rule 46 for Invoicing under GST

  CA. Heet Shah    20 October 2020 at 11:00

The GST Law requires that an invoice is issued on the occurrence of a certain event, being a supply, within the prescribed timelines. Let us analyze the amendments in 1st proviso to rule 46 for Invoicing under GST.



Implication on HSN Disclosure vide recent GST notifications

  CA. Heet Shah    20 October 2020 at 11:00

When a registered person supplies goods or services to a registered person, then HSN is to be provided without any relaxation. However, a registered person with AATO up to 5cr dealing with URD may not provide HSN.