CAclubindia Articles

GSTR-1 Due Date Extended For December 2024 Return

Posted by Mitali 24 May 2025 3 Views

GSTR-1 due date for December 24 is approaching but GST portal has experienced scheduled downtime starting from 12:00 AM (9th January 2025).

Step wise process of Filing of FCGPR

Posted by CS Divesh Goyal 24 May 2025 678 Views

This article details the applicable provisions, processes, and guidelines under FEMA, excluding the requirements under the Companies Act, 2013. As the process under Companies Act, 2013 has been shared in detail in separate Articles.

GST Implications On Sale Of Pre-Owned/Second-Hand Goods

Posted by Kirti Jaggi 24 May 2025 1048 Views

This article aims to highlight the GST implications of supplying second-hand goods.

GST E-Invoice System and the E-Way Bill System

Posted by Ram Avtar Singh 24 May 2025 3014 Views

The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems

Quarterly Compliances applicable to a Listed entity under SEBI LODR and Other Regulations

Posted by Affluence Advisory 24 May 2025 1085 Views

The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR") mandate listed companies to make various disclosures on a quarterly basis to the Stock Exchange(s) to ensure transparency and protect the interests of investors.

Latest Government Guidelines for Online Section 12A Registration in India

Posted by Ishita Ramani 24 May 2025 650 Views

In this article, we shall know more about the latest changes to the Section 12A Registration process.

Payment Voucher Details Are Now Mandatory On RCM Under GST

Posted by Mitali 23 May 2025 1980 Views

GSTN has issued an advisory recently that documents reporting in GSTR-1 is made mandatory from the May 2025 return period.

Flowchart for Private Placement of Shares

Posted by CS Divesh Goyal 23 May 2025 1285 Views

This article provides a comprehensive flowchart, supported by statutory references, applicable rules, forms, and practical insights, to guide professionals in executing a compliant private placement process.

Tax Treatment Differences Between REITs and InvITs in India

Posted by CA Shiwali Dagar 23 May 2025 687 Views

Both Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) are structured as trusts in India and are regulated by the SEBI. They operate as pass-through entities for certain types of income to avoid double taxation.