CAclubindia Articles

Benefit of Lower GST rate for services of Works Contract

Posted by CA Ishu Mittal 23 October 2019 10417 Views

In case of composite supply of �works contract�* as defined in section 2(119) of CGST Act, 2017, other than(i) Construction of affordable residen

New Clauses 31(ba) to (bd) inserted in Form 3CD

Posted by CA Shail Thakkar 23 October 2019 33765 Views

Details regarding newly inserted Clauses 31 (ba) to (bd) in Form 3CD by IT (Eighth Amdt.) Rules, 2018.Reporting to be done is as follows:31 (ba) Particulars of ...

Guide to Related Party Transaction

Posted by Yogesh Kumar 23 October 2019 8341 Views

GUIDE TO RELATED PARTY TRANSACTIONS With growing participation of investors and other stakeholders in companies, the question of transparency in arrangements wi...

Enhancement in E-Way Bill and Restriction under Rule 138E of CST

Posted by Padmanathan Kv 23 October 2019 4654 Views

E-way bill is an Electronic bill for the movement of goods under GST which can be generated on the E-Way Bill portal. Recently some enhancements have been made ...

Key Changes made in Auditor's reporting Standard & Emphasis on Audit documentation

Posted by CA Amrita Chattopadhyay 23 October 2019 11655 Views

In the wake of the present financial crisis, the role of the auditor has been questioned by many stakeholders. One of the concern of the stakeholder was that th...

Agricultural Income in India: Questions & Answers

Posted by Guest 23 October 2019 22402 Views

Agricultural income in India is categorised as a source of income and includes: income from sources that comprise agricultural land, income from buildings on o...

GSTR 9 Annual Return Filing - You Can't Ignore These 6 Critical Steps

Posted by GST Hero 23 October 2019 27216 Views

It has been clarified by the Government that one should take GSTR 3B as a base while filing GSTR 9. To simplify GSTR 9 filing process, one must follow the steps which has been mentioned in this article.

Steps to generate e-invoice under GST

Posted by CA Ruchika Tulsyan 23 October 2019 85107 Views

Background: GST Council in its 37th Council meeting held on 20 September 2019 approved the standard of E-Invoice and it has been publish on GST portal.

New Form 16: Important changes in Form 16 you must know

Posted by Ranu Gupta 23 October 2019 16202 Views

The Form 16 format has been revised by the Central Board of Direct Taxes (CBDT) and is applicable from 12th of May. The format specified in the notification com...