CAclubindia Articles

Indian model of GST

Posted by CA MOHIT SINGHAL 31 July 2015 24798 Views

Generally, GST consist three prime models:-1. Central GST-(CGST)2. States GST-(SGST)3. Dual GST� Non concurrent dual GST� Concurrent dual GSTCGST: - Under this option, the two levels of government would combine their levies in the form of a

The final frontier after IPCC

Posted by amit parakh 31 July 2015 10792 Views

I am sure by the time this piece is there for you to read, the IPCC results would be out. And some of my �warrior� students must have won the battle. It is only �inter�, the �final� battle is yet to be fought and

Preparation Strategy for CA Final SFM

Posted by CA Pankaj Kr Agrawal 31 July 2015 35265 Views

Hello Friends, first of all, thanks a lot for giving such a favorable response to article on �Preparation Strategy for CA Final Financial Reporting!!� Now in the same ma

Procedure for Registration of Section 8 Company

Posted by Parth Sharma 31 July 2015 19943 Views

Section 8 CompanyIntroductionSection 8 Company is a Company licensed under Section 8 of the Companies Act, 2013 (the Act), erstwhile known as Section 25 Company under the Companies Act, 1956, which has main object; For promoting commerce, art, scienc

Difference between audit procedure & audit technique

Posted by ASHWIN 31 July 2015 46709 Views

Audit Procedure is something an auditor does or should do in order to do audit.Audit Technique means how the Audit procedure is conducted.Audit procedure for audit of Receivables may be as follows Vouch the Credit Sales Transaction; Vouch for payment

Share Certificate

Posted by CS Divesh Goyal 31 July 2015 10025 Views

ABOUT SHARES:�Shares� As per Section 2(84) of Companies Act, 2013 Share means Share in the share capital of a Company and Include stocks.Share or Debentures are movable property transferable in Manner provided in the AOA of Company. (Sec

Note on Latest Developments in the GST (122nd) Bill

Posted by Shivani 23 November 2017 8069 Views

On 6th May, 2015, GST bill was passed in Lok Sabha. As demanded, the bill was sent to the Rajya Sabha Select Committee headed by Shri Bhupender Yadav for review. Based on suggestions made by the Department of Revenue, State Governments, experts and

GST rate - an unresolved issue

Posted by CA Chitresh Gupta 30 July 2015 7185 Views

One of the crucial issue for successful implementation of GST relates to the determination of the GST rate. Since the GST is primarily intended as an exercise in reforming the consumption tax in India and not an e

New procedure for verification and scrutiny of ST returns

Posted by Yash Goyal 30 July 2015 11980 Views

Dear All,The CBEC vide its circular no 185/4/2015 dated 30th June 2015 has revised the procedure for scrutiny of the service tax returns. This is a step towards ensuring whether the self-assessment carried out by the assessees is in line with the pr