CAclubindia Articles

TDS under GST is not required to be deducted on supply of exempt services

GST Plus 19 January 2021 at 10:24

TDS under GST is not required to be deducted on supply of exempt services

Posted in GST | 57 Views

When goods with multiple invoices are consigned in same vehicle, the limit of all such invoices has to be considered for determining threshold

GST Plus 19 January 2021 at 10:21

When goods with multiple invoices are consigned in same vehicle, the limit of all such invoices has to be considered for determining threshold

Posted in GST | 42 Views

Auditing Financial Internal Controls

S Bhatnagar 19 January 2021 at 09:54

This article gives a detailed analysis of provisions regarding Sarbanes Oxley Act(SOX) , Corporate Responsibility for Financial Reports and the Internal Controls to reviewed by the IT systems auditors while conducting an audit.

Posted in Audit | 225 Views

Taxpayers! Furnish GSTR-1 in time, or pay late fees

CA Umesh Sharma 19 January 2021 at 09:53

This article explains the importance of filing GSTR-1 on time,the due date of filing GSTR-1 and the consequences of non-furnishing of GSTR-1 within the due date.

Posted in Taxpayers | 579 Views

Scheme for condonation of delay for Companies restored on the Register of Companies

CS Tanveer Singh Saluja 19 January 2021 at 09:53

In this article,a scheme has been introduced for the purpose of condoning the delay in filing e-forms with the ROC called "Scheme for condonation of delay for Companies restored on the Register of Companies"

Posted in Corporate Law | 204 Views

COVID 19 impact in MLM Business

justin 19 January 2021 at 09:53

This article shows the two different scenarios of MLM business before the impact of COVID-19 and after the impact of COVID-19(present situation).

Posted in Others | 123 Views

Digitisation of Physical Shares: How You Can Do It?

Shweta 19 January 2021 at 09:53

Briefly explaining the importance of digitisation of physical shares , this article discusses the procedure on how the shares can be dematerialised.

Posted in Shares & Stock | 909 Views

No Bank Account Attachment Order Under Section 83 Of CGST Act

MOHAN ARYA 18 January 2021 at 15:18

Section 83 read with section 159(2), and the form GST DRC-22 show that a proceeding has to be initiated against a specific taxable person, an opinion has to be ..

Posted in GST | 1245 Views

Definition of "Undertaking" under Section 180(1)(a) of the Companies Act, 2013

Ramaswami Kalidas 18 January 2021 at 14:34

Definition of "Undertaking" under Section 180(1)(a) of the Companies Act, 2013 leaves much to be desired

Posted in Corporate Law | 561 Views

Section 194DA | TDS on Payment in respect of Life Insurance Policy

CA.R.S.KALRA 18 January 2021 at 09:58

This article discusses the TDS provisions applicable on payment in respect of Life Insurance Policy like who is responsible to deduct tax ,time period of deduction, rate etc.

Posted in Income Tax | 8805 Views