CAclubindia Articles
An overview of e-invoicing
The e-invoicing system was introduced in Jan 2020. The system of e-invoicing helps generate B2B invoices on a voluntary basis. E-Invoice is a standard format of the invoice recommended by the GSTN.
ITC in respect of Motor Vehicles
Provisions related to ITC in respect of Motor Vehicles, other Conveyance, and repairs and maintenance thereof. The article contains the newly amended provisions regarding ITC on Motor Vehicles.
AT-1 bonds & Yes Bank Crisis
We all are aware of the Yes Bank Crisis that shook the banking world. Let us go deep into technicalities and start learning with AT-1 Bonds.
Strategy for CA Intermediate Audit
The CA Intermediate Exams have been postponed this gives students extra time to prepare. Here is the strategy to prepare for Audit for CA Intermediate students.
Summary of changes in CGST Rules 2017
Since the GST Act has been implemented, we have seen that various changes are made in the CGST Rules. Here is the summary of the latest changes that have been made in the CGST Rules.
What is Companies Fresh Start Scheme, 2020(CFSS)?
Companies Fresh Start Scheme, 2020 relaxes any additional payment for companies on late filing of e-Forms to ROC to provide relaxation to the corporate world causing devastating circumstances created by COVID-19 causing a global pandemic.
Analysis of Companies Fresh Start Scheme 2020
Companies Fresh Start Scheme 2020, launched by MCA gives companies a chance to start afresh by completing their pending compliance without paying any additional fee.
Conditions to opt for lower income tax rate @22% u/s 115BAA
Recently the government announced a reduced rate of tax @22% (plus applicable surcharge and cess), for all corporations and firms provided they will not avail any exemption/Concessions/Tax Holidays as enjoying presently. As it is an option to the corporations and not mandate, taxpayers can continue with the existing rate of tax with availment of existing tax incentives as earlier.
The IL&FS Default
I would like to share my analysis and views on one of the biggest defaults in recent times in the country, the IL&FS Default.
Clarification issued by CBIC on Refund Application
Clarifications issued by the CBIC on filing of refund application where NIL return has already been filed and favorable order received in appeal or any other forum. Following is the key point related to such circulars issued on 3rd October 2019.
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