Articles by CA. RAUNAK AGARWAL

Economic offences and its terminology

Posted by CA. RAUNAK AGARWAL 03 May 2021 1788 Views

Economic offences are offences which will not only inflict pecuniary losses but also damage national economy and may have security implications as well.

Assessment under the GST Law

Posted by CA. RAUNAK AGARWAL 19 May 2020 2958 Views

Assessment (Section 2(11) of The CGST Act, 2017) - Assessment means a determination of tax liability under this act and it includes self- assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.

Input tax credit under GST : A glance

Posted by CA. RAUNAK AGARWAL 02 June 2018 37686 Views

Input Tax Credit (ITC) is the important concept under new indirect tax law system, i.e. GST. One of the major benefit under GST is that it will remove cascadin...

National Financial Reporting Authority

Posted by CA. RAUNAK AGARWAL 05 March 2018 7295 Views

The Companies Act, 2013, Section 132, empower central government to establish an authority named 'National Financial Reporting Authority'(NFRA).

PNB Scam - A Catastrophe of Rs 10 Trillion

Posted by CA. RAUNAK AGARWAL 20 February 2018 11074 Views

And the News was flashed on 14 Feb 2018, that Punjab National Bank (PNB), the second largest government owned lender, has uncovered around Rs. 11,400 crore fra...