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In this article, we discuss the computation of Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4) including, computation as per Books of Accounts and GSTR-2B, and claim of balance ITC.
In this article, we understand the criteria for Tax Audit and benefits available in the case of Charitable Trusts and NGO, including their taxable income, exempt income, investment of accumulated income etc.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
T R SOOD & CO
New Delhi
CA Inter
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Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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