CAclubindia Articles

Time of Supply of Goods - GST Provisions

Posted by Rajesh Kumar 23 October 2017 13065 Views

The concept of 'relevant time' is of great importance in tax law parlance. It is the time at which tax is assessed.

A New Outbound Horizon For Indian Companies

Posted by Nimisha Gupta 25 April 2017 4910 Views

MCA has notified Section 234 of the Companies Act 2013 which permits cross border mergers with effect from 13 April 2017.

GST Issues on MSME Sector

Posted by Ravi Kumar Somani 22 October 2017 8403 Views

GST Issues in MSME Sector Medium Small and Minor enterprises contributes approximately 37% of our Nations GDP. Any negative implication of GST on this segment c...

Major differences Between Service Tax and GST

Posted by CA Umesh Sharma 22 October 2017 48766 Views

Arjuna (Fictional Character): Krishna, The Government is trying its best to bring into effect the GST Law on 1st July 2017. Seeing at the close encounters durin...

Accounts and records under GST

Posted by Ruchit Agarwal 22 October 2017 26752 Views

ACCOUNTS AND RECORDS UNDER GST

Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS

Posted by CA Anuj Agrawal 21 October 2017 6811 Views

In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o

Advance Ruling: GST Provisions

Posted by Rajesh Kumar 21 October 2017 6382 Views

Creation of such biased authorities do not serve any purpose. It does not result in any relief to the assessee.

Impact of GST on hotel/restaurant sector

Posted by ESHA AGRAWAL 21 October 2017 25418 Views

As we all know The Goods and Service Tax (GST) bill was passed in the Upper House of the Indian Parliament - The Rajya Sabha

Determination of Goods or Services: GST Provisions

Posted by Rajesh Kumar 24 April 2017 10364 Views

The supply may be either of goods or of services or of both, GST is payable. Still there are numerous provisions in the GST law which distinguishes between..

Global Reporting Initiative(GRI) : Empowering Sustainable Decisions

Posted by CMA Harshad S Deshpande 24 April 2017 4232 Views

In 1987, the World Commission on Environment and Development set out an aspirational goal of sustainable development - describing it as 'development which meets...