CAclubindia Articles
ITC claim restricted to 120% of GSTR 2A : Detailed analysis
The government has taken a pre-emptive action to curb incorrect Input Tax Credit (ITC) claims after various frauds were unearthed in the past year on claimed ITC on fake invoices, or through physically non-existent businesses.
Applicability of GSTR-9 Annual Return
Arjuna (Fictional Character): Krishna, After the end of Financial Year, everywhere there is discussion in relation to annua
Draft format of MOA of the Society
MEMORANDUM OF ASSOCIATION OF THE SOCIETY NAMELY�NAME OF THE SOCIETY NAME OF THE SOCIETY:
Forced Merger in the history of India - Classic example of Limited Liability of a Company
The Supreme Court recently set aside order of compulsory and forced merger between 63 Moons Technologies Ltd (Formerly known as Financial Technologies India Ltd...
Should membership and practice number be different to avoid misuse?
Dear Professional Friends, I am a CA with experience in the manufacturing industry and have the exposure of finance & accounts profile in the industry. Toda
How to claim unpaid dividend transferred to IEPF
Any amount transferred to Unpaid Dividend Account of the Company, which is unpaid or unclaimed for more Seven Years shall be transferred along with interest acc...
Disclosure of Interest by Director
It shall be the duty of the director giving notice of interest to cause it to be disclosed at the meeting held immediately after the date of the notice.
Consequences of Non / Late Annual Filling with ROC
Financials of a Company are required to be filed with ROC Every Year. Form AOC 4 & MGT-7 are required to be filed with ROC within 30 days & 60 days from the date of AGM of the company respectively. Know what are the consequences that will follow if you don't file your return in time.
Practical FAQ's with respect to GST on Land owners
1. Whether land owner is liable to pay GST? No, the landowner is not liable to pay GST if the promoter pays the tax on behalf of landowner on transf
Ministry of Corporate Affairs plans to tighten audit reporting standards
MCA plans to propose changes to the Companies (Auditor�s Report) Order or CARO as
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