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Detailed analysis of new GST returns
Under the new GST return, there will be 1 main form viz. GST RET-1 (Normal), / GST RET-2 (Sahaj)/ GST RET-3 (Sugam) (i.e. the taxpayer will have to file any of the above forms) and two Annexures namely GST Anx-1 & GST Anx-2.
Proposed new GST return prototype
Update Category Proposed New GST Return Prototype � Introduction and Key Aspects Update Source GSTN Portal and Retur
Basics of GST, GST Return and Filing
GST return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorit...
How to claim EPF Advance Online?
Ministry of Labour & Employment, Government of India, Employees' Provident Fund Organisation, India has issued FAQ's on EPF ADVANCE to fight against COVID-19 Pandemic.
IND AS 33: Computation of Basic Earning Per Share
Basic Earning per Share computation is a concept envisaged by IND AS 33. The formula for the computation of Basic Earning per Share is Profit/Loss Attributable to ordinary equity shares divided by the weighted average number of equity shares outstanding during the period.
GST on supply of used vehicles
A registered person dealing in second-hand sale of a motor vehicle (which is falling under chapter 87) was eligible to claim the abatement of 35% of the value of taxable supplies and pay GST on only 65% of the value of supply of such motor vehicle on fulfilling prescribed conditions.
Whether Advance Ruling Authority can determine issue relating to Place of Supply
Whether Advance Ruling Authority can determine issue relating to Place of Supply. Let us understand it in respect to the Kerala High Court Ruling.
New equalisation levy & TDS on e-commerce transactions
Equalisation Levy will now be extended to an e-commerce operator on e-commerce supply and services undertaken on or after 1 April, 2020. The scope of equalisation levy was extended to E-commerce operator in Finanace Act 2020.
Gift to company of its own shares
Company cannot become its own member and hence any bequest or gift of shares of the company to the company is not valid because a company cannot hold its own shares in its own name and its name cannot be entered in the Register of members.
Donation to PM cares fund 100% deduction under Section 80G
Donation to PM CARES Fund is eligible for 100% deduction under 80G of the Income Tax Act, 1961. The donation to PM CARES Fund is also an eligible CSR Activity.
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