Change in Excise & Service Tax Rate Central Excise duty to be rounded off to 12.5 % (from 12.36 %) Service tax to be increased from 12.36 % to 14 %. Date of levy of new rate shall be notified after enactment of Finance Bill 2015. Till the time it
The Finance Act, 2008 has imposed service tax on the services relating to information technology software. The statutory definition of information technology is given in section 65(53a) of the said act which reads as under:-Information technology
Thank you all for reading my previous article, "Top tips for a successful interview". The article got a huge response with lots of positive comments. It is the feedback of readers that enables a writer to further improve his writing sk
Today, 16th July 2015, is the result day for CA Final year students. Some would pass, many would not. I would congratulate the ones who would be the professional members of this respected fraternity. The ones who would not be becoming the members of
Hi Friends, This is my first article on CAClub. The main idea of this write up is to clear the concepts of "Sale", "Deemed Sale" & the main reason for introducing the concept of "Deemed Sale". I would like to requ
CBIC has issued a circular 123/42/2019-GST dated 11th November 2019, with an intent to clarify therein, various issues such as the manner of calculating the restriction of 20%, the cut-off date for carrying out reconciliation and the scope of the restriction. Let's understand them with some examples.
In our routine work of audit we facing lots of problems but the question arise how to deal these problems nobody knows. Every article knows to conduct the audit but the question is how to start it and what should be the steps to be taken for conduct
The term merger has not been defined under the Companies Act, 2013 ("CA, 2013") but in commercial terms, a merger is a combination of two or more existing companies which merge their identities to form a different entity
This article discusses in detail about GTA not covered under reverse charge under GST regime.
Textile industry has been politically protected under Central Excise. GST implementation could adversely effect the SME - job workers and traders.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English