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All about Significant beneficial owner Form No. BEN-2
All about Significant beneficial ownerSignificant beneficial owner" means an individual referred to in sub-section (1) of section 90, who acting alone or t
Refund of unutilized input tax credit under GST under inverted duty structure
Refund refers to an amount that is due or refundable to the payer from the tax administration or department. Like any other taxation law, under GST regime also,...
All about articles of association of the company
An article of Association is one of the important documents which have to be filed with the Registrar at the ti
Audit documentation requirement and observation as per QRB
The audit profession has been in news in the recent times due to various frauds reported in the corporate world. Various questions have been raised on the profe...
Summary of Notifications and Circulars issued by CBIC on 28th June 2019
Update Category Summary of latest changes in GST Laws and Procedures Update Source Summary of Notifications and Circular...
Checklist of filing BEN-2 Form
The disclosures to be made by the individuals or entities holding 10% or more shares or voting power in any company is very com
Last date of availing ITC for 2017-18 is 31st Aug 2019 : Gujarat HC
Time limit for availing ITC for F.Y. 2017-18 is 31st August,2019As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invo...
Return of Income on Expense Basis
Section 139(1)(b) mandates that every person being a person other than a company or a firm, if his total income or the total in
Know the technical difference between employees, contractors, consultants & their TDS liability
Differentiating between an employee, a contractor and a consultant may not be decis
Why an LLP over a company may be a better option for start-ups?
Why choosing an LLP over a private limited company may be a better option for start-ups?When Sana started her farm-to-fork caf� about a year ago, she did
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