CAclubindia Articles


Why are Forms AOC-4 and MGT-7 Important for OPC Annual Return Filing?

  Ishita Ramanipro badge    28 April 2025 at 08:29

This article helps to understand why Forms AOC 4 and MGT 7 are important for OPC Annual Return Filing.



Smarter Audits: How AI is Transforming Cost Efficiency Detection

  Affluence Advisory    28 April 2025 at 08:29

Cost Auditing is crucial for businesses to uphold financial discipline, adhere to regulations, and enhance their cost management practices.



GSTAT- Procedural Framework and Legal Provisions Governing GST Appeals

  CMA Navneet Kr Jain    26 April 2025 at 08:34

Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released.



GST Appellate Tribunal (Procedure) Rules, 2025: Short Analysis

  CA Aman Rajput    26 April 2025 at 08:26

Explore a short analysis of the GST Appellate Tribunal (Procedure) Rules, 2025 - Key highlights and General Framework & Definitions.



Audit Verification of Revenue: Aligning with Ind AS 115 for Accurate Reporting

  CA Jaydeep Babubhai Vadher    26 April 2025 at 08:26

Understanding the Verification of Revenue and the Role of Ind AS 115 in Revenue Recognition



Role of Company Secretary Under Amended SEBI LODR 2015

  Ramaswami Kalidas    25 April 2025 at 10:55

Position of the Company Secretary /Compliance Officer in the corporate hierarchy in the light of recently amended provisions under the SEBI(LODR) Regulations, 2015



Consideration in GST

  CA Shiwali Dagarpro badge    25 April 2025 at 08:30

'Consideration' in relation to supply of goods and services or both to any person, includes any payment made or to be made, whether in money or otherwise and the monetary value of any act or forbearance,



New TCS Rule on Luxury Goods from April 22, 2025: What Buyers and Sellers Must Know

  Rashmi    25 April 2025 at 08:24

The Central Board of Direct Taxes (CBDT) has announced a new rule on Tax Collected at Source (TCS) for luxury goods. This was first mentioned in the Budget 2024 and is now officially notified through two new announcements on April 22, 2025.



How to Check the Status of Your 80G(5) Registration Application Online

  Ishita Ramanipro badge    25 April 2025 at 08:21

80G(5) Registration helps NGOs offer tax benefits to donors. Once applied, it's important to track your application status to avoid delays. This article explains how to check the status of your 80G(5) Registration application online easily.



Relevance of AI & IA in Financial Applications for SME Sector

  Tulasi S Sastripro badge    24 April 2025 at 12:49

Ever since computing entered the business world, decades ago, financial processes have been one of the beneficiaries of computerization, with applications from many software developers.