Articles by CMA Ramesh Krishnan
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Costing Accounting Books Closure Checklist
Ensure accurate costing with our periodical closure checklist. Covers production, inventory, labour, overheads, variances, and P&L reconciliation.
Accounting perspective of new GST input credit restriction rules
The CBIC imposed the restriction on availment of input tax credit (ITC) under GST in respect of invoices or debit notes, the details of which not have been uploaded by the supplies under sub section (1) of section 37 of CGST act.
Lower or No Tax certificate under Income tax- Procedure
The concept of TDS under Income tax act is a common procedure and the object of TDS is to collect tax from the very source of income.
Concept of Pure Agent under GST
Concept of Pure Agent under GST
Overview of Section 194N of Income tax Act
The Finance Act, 2020, amended section194N with an intention of curb black money and to track people having huge cash withdrawal from bank and who haven't filed their return of income as per the requirement under income tax act.
Startup India Seed Fund Scheme - A booster to Indian Startups
The Central Govt has approved the 'Startup India Seed Fund Scheme (SISFS) to provide the financial assistance to startups through Corpus of Rs.945 Crores. This scheme will support startups across all the sectors.
Union Budget 2021 | Amendments impacting Real Estate sector
In the Finance bill 2021, there are two proposed amendments in respect of the transfer of Immovable property below the Stamp Duty Valuation (SDV) that will impact directly to the real estate sector.
Critical Amendment Proposed in Zero Rated Supplies under IGST Act
At the present Sec. 16 of the IGST Act deals with zero rated supplies under GST. The Finance bill 2021 has proposed some changes in section 16 and the same is produced in this article.
Not filed Income Tax Returns? Get ready for higher rate of TDS/TCS deduction
The Finance bill 2021, proposes to insert two new sections i.e. Sec.206AB and Sec.206CCA to enable deduction and collection of TDS and TCS at higher rates for those who have not filed their income tax returns.
Job work under GST - An overview
Job work sector is an integral part of manufacturing process and contributing significant role in the Indian manufacturing industry, by its nature and importance GST gives special attention on this sector and made some special provision related to Job work industry.
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