CAclubindia Articles

Withdraw of Fund from EPF account related to COVID

CS Lalit Rajput 22 January 2022 at 16:22

The government had allowed employees to withdraw from their provident fund account in case they needed emergency funds due to financial stress caused by the covid-19 pandemic.

Posted in Corporate Law | 828 Views

Concept of composition scheme under GST

Mrudula M,Co-founder-KaizenEdu 21 January 2022 at 17:35

In addition to and independent of Section 10, Section 15 of the CGST Act, 2017 read with Rule 32 of the CGST Rules, 2017 provides for an alternative mechanism to compute the value of supply of certain specified services like air travel agent, currency exchange, money-changing transactions etc.

Posted in GST | 1 comments | 1098 Views

All about Tax Audit and Form 3CD (Part-2)

Neethi V. Kannanth 21 January 2022 at 13:15

In this article, the author discusses about Form 3CD from Clause 1 to 14 in detail.

Posted in Audit | 2571 Views

Success is a process

CA Anurag 21 January 2022 at 11:47

Nobody can be an overnight success. It takes ages of hardwork, experience and perseverance along with endless small steps to be an overnight success.

Posted in Students | 2 comments | 1173 Views

Does The Invoice on Your GSTR 2B Matter?

Ammar Dawoodi 21 January 2022 at 08:44

Taxpayers would only be able to claim ITC on invoices that have been uploaded by the supplier in GSTR 1 / IFF and reported to the registered person in Form GSTR 2B.

Posted in GST | 4491 Views

E-invoice & E-way Bill in Retail Trade

CA Akshay Hiregange 20 January 2022 at 13:08

In this article we would be focusing our attention on various e-invoicing (E-INV) and e-way bill (EWB) compliances and practical issues faced by the Industry.

Posted in GST | 5976 Views

Money - Where did it come from?

Aarti Maurya 20 January 2022 at 09:32

MONEY SUPPLY is not just a topic of your syllabus to gain marks it is a lot deeper and more interesting than you think.

Posted in Others | 1455 Views

Investment of property outside India by resident and taxation under Black Money Act, 2015

FCS Deepak Pratap Singh 20 January 2022 at 09:32

Some facts on investment in property outside India and computation of tax under "Black money (undisclosed foreign income and assets) and imposition of tax act, 2015"

Posted in Income Tax | 1692 Views

All About Tax Audit and Form 3CD (Part-1)

Neethi V. Kannanth 20 January 2022 at 09:32

There are various kinds of audits being conducted under different laws such as company audit /statutory audit conducted under company law provisions, cost audit, stock audit etc. Similarly, income tax law also mandates an audit called 'Tax Audit'.

Posted in Audit | 1 comments | 4005 Views

Analysis on new GST rate for works contract services w.e.f 1st January 2022

Mukesh Kuriyal 19 January 2022 at 13:25

Government Has Amended Tax Rate For Service Provider Providing Works Contract Services From 5%/12% To 18% Vide Notification No 15/2021 C.T(Rate) Dated 18.11.2021 Amending Notification No 11/2017 C.T.(Rate) W.E.F 01.01.2022.

Posted in GST | 15195 Views