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Articles by CA Harshal Jain

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Comparative Analysis of Section 194Q & Section 206C(1H)

Posted by CA Harshal Jain 16 June 2021 13503 Views

Section 194Q is similar to Section 206C(1H) which was introduced by Finance Act 2020, requiring seller to collect tax at source on transactions between a buyer and a seller.



Consolidated Covid-19 Relief Measures for Taxpayers under GST law

Posted by CA Harshal Jain 05 June 2021 7875 Views

In view of the spread of pandemic COVID-19 across many parts of India & challenges faced by Taxpayers, the Government has announced certain Covid-19 Relief Measures under the GST law.



Covid-19 Relief Measures for Taxpayers under GST law

Posted by CA Harshal Jain 03 May 2021 12542 Views

The author in this article has summarised the Covid -19 relief measures under GST for the taxpayers



Amendment in Schedule III - Division I (IGAAP) - Companies Act, 2013

Posted by CA Harshal Jain 21 April 2021 10111 Views

Schedule III provides general instructions for preparation of Financial Statement of a company classified under Division I (Indian GAAP) and Division II & III (IndAS).




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