CAclubindia Articles

Transitional provision under GST

Amit Goel 14 September 2017 at 10:38

As per Section 140 (9) of CGST Act 2017: Where any CENVAT credit availed for the input services provided under the existing law has been reversed due to non-pay..

Works Contract under GST

Arti Agarwal 14 September 2017 at 10:38

Job-work sector constitutes a significant industry in Indian economy. It includes outsourced activities that may or may not culminate into manufacture. The term..

Significance of Bank Reconciliation Statement

CA Kanika Mittal 13 September 2017 at 10:46

There are numerous reasons to analyze BRS prepared by an entity. One major reason why should an auditor has to be vigilant while performing BRS audit is discuss..

Analysis of disqualification of Director under Companies Act

Shashikant Sharma 13 September 2017 at 10:46

As per Section 164(2) of the Companies Act, 2013 ('the Act'):No person who is or has been a director of a company which -

Q&A on Eway bill

Neha Jain 12 September 2017 at 10:55

Question - What is an e-way bill and When should an e-way bill be generated?Ans - E-way bill is an electronic way bill for movement o

Reverse Charge Mechanism

CA Maheshwar Reddy 12 September 2017 at 10:54

RULES OF REVERSE CHARGE

Utilization of ITC

CA Maheshwar Reddy 12 September 2017 at 10:54

RULES AND PROCEDURE OF UTILISATION OF ITC

Supply to SEZ under GST regime

CA Bhavik Mehta 12 September 2017 at 10:54

GST- the grandest tax reform ever- in SIZE, COVERAGE AND IMPACT. GST is ushered in with great fanfare for a better future of billion Indians.

Latest plus and old bottleneck clusters in GST

P.Jagadeeswaran 12 September 2017 at 10:54

Since introduction of GST in July 2017, it has been a challenging task for the dealers, irrespective of the fact as the whether the dealer is migrated from earl..