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Articles by CA Anuj Agrawal

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6th amendment to CGST rules (E-Way bill)

  CA Anuj Agrawal    08 September 2017 at 10:59

Amendment will be called as - SIXTH AMENDMENT to CGST RULES 2017 Amendment effective from - Save as otherwise provided in these rules, they shall come i

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Posted in GST  3 comments |   12465 Views


Some important notes before finalising TRAN-1 even if already filed

  CA Anuj Agrawal    06 September 2017 at 11:34

Useful points before finalizing TRAN-1 (practical point of view)- 1) Rule 117 (1) - "Provided further that where the inputs have been received from an Export ..

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Posted in GST  17 comments |   30687 Views


System based reconciliation of information furnished in Forms GSTR 1, GSTR 2 with form GSTR 3B

  CA Anuj Agrawal    04 September 2017 at 10:52

Some important notes/ areas (AUTHORS Notes) based on the circular no 7/2017 dated 1 Sep 2017

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Posted in GST  17 comments |   24345 Views


Non-Controlling Interest - "Initial Measurement" Policy Choice Available?

  CA Anuj Agrawal    01 September 2017 at 11:08

When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling rights will be with Parent Ent..

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Posted in Accounts |   2826 Views


Protective Rights - If to consider for controlling percentage?

  CA Anuj Agrawal    18 May 2017 at 11:19

While analyzing the control aspect on any investments made by an entity, we usually go by the definition which suggests that while evaluating such rights which ..

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Posted in Accounts |   4296 Views


Hedge Accounting - What is allowed to be hedged?

  CA Anuj Agrawal    12 May 2017 at 11:11

Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance sheet items (e.g. Investments etc) or an effect on Profit/Loss ..

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Posted in Accounts  1 comments |   5937 Views


Hedge Accounting - Risk Management 'Strategy' vs Risk Management 'Objectives'

  CA Anuj Agrawal    08 May 2017 at 10:39

Several of our readers requested to have clarity on Hedge Accounting, However it will indeed be a very long topic hence from now onwards, we will start taking t..

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Posted in Accounts  1 comments |   6501 Views


Auditor's/ Management perspective - Equity Investments per Ind AS

  CA Anuj Agrawal    04 May 2017 at 11:07

After the applicability of Ind-As in India the situation specific to the treatment of Equity Investments will be different and it will eventually change the who..

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Posted in Audit  2 comments |   3687 Views


Breach of Covenants of a Loan - 'Classification change' under Ind AS

  CA Anuj Agrawal    29 April 2017 at 12:05

Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per ..

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Posted in Audit  2 comments |   6039 Views


Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS

  CA Anuj Agrawal    24 April 2017 at 11:10

In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o

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Posted in Audit |   6111 Views