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Advance Ruling - A Crucial Concept in International Taxation

  Venkat Raj    11 January 2021 at 09:47

Advance Ruling is a widely used mechanism when a non-resident enters into a transaction with a resident whereby the complexity of the transaction is involved.



All about Registration under GST

  CA. Ankit Chandrakar    11 January 2021 at 09:46

In this article, we discuss all about GST Registration, including persons liable to get a GST registration, important points to be noted, calculation of threshold limit, and exceptions, etc.



All You Need To Know About Pre-packaged Insolvency Resolution Process (PPIRP)

  CA Rajesh Pilleda    09 January 2021 at 15:57

In a broad area of corporate restructuring, the PPIRP is a subset where the terms of restructuring usually take place prior to the filing of the insolvency procedure.



International Taxation: Taxation of Non-residents Shipping Business- Section 172 of the Act

  CA Mehul Thakker    09 January 2021 at 15:24

In this article, we discuss about another code under the Income Tax Act, that governs the taxation of non-residents' shipping business which has an overriding effect over all the provisions of Income Tax Act including section 44B.



Time limit increased for grant of GST registration from 3 to 7 working days

  Bimal Jain    09 January 2021 at 09:52

In this article, we discuss the CGST (Fourteenth Amendment) Rules 2020, wherein the Time limit was increased for grant of GST registration from 3 to 7 working days.



Section 194A | TDS on Interest (Other Than Interest on Securities)

  CA.R.S.KALRA    09 January 2021 at 09:32

In this article, we discuss all about Section 194A of the Income Tax Act 1961, which deals with the TDS on Interest (Other Than Interest on Securities), including its threshold limit, rate of TDS and recent amendments.



GST Audit - Applicability and Procedure

  Indira Priyadarsini Kota    09 January 2021 at 09:32

In this article, we discuss all about GST Audit, including the different types of GST Audit, their applicability and the procedure one must follow during the GST Audit.



Relaxed AEO accreditation for MSMEs - Relaxations in requirements

  Lekhraj sood    09 January 2021 at 09:32

In this article, an attempt is made to explain the modified requirements to enable MSMEs to avail the benefits of Authorized Economic Operator ( AEO) scheme.



Process for Aadhaar Authentication or EKYC for Existing Taxpayer

  Rohit Kumar Singh    08 January 2021 at 18:06

GSTN has issued an advisory on 6th Jan 21 for existing taxpayers to complete Aadhaar Authentication or e-KYC. In this article, we discuss the update released on the GST Portal, regarding the same.



Quarterly Return Monthly Payment under GST

  CA Santhosh Gupta Kethepalli    08 January 2021 at 17:39

In this article, we discuss about the Applicability, Features, Registration Procedure, and Return Filing Procedure etc. of the Quarterly Return and Monthly Payment Scheme.