Popular Articles

Transfer of under construction project do not attract GST: AAR

CA CMA Piyush Taurani 20 April 2020 at 10:34

The AAR ruled that the hat the transfer of under-construction projects under the 'Business Transfer Project' is exempted under Goods Service Tax (GST).

Rectifying Human Error in GST Filings: A Judicial Perspective on a Sensitive Balance

Abhishek Raja 05 June 2025 at 08:53

In this article, I examine several High Court judgments that reflect a growing judicial recognition of human error within GST compliance, particularly in return filings, Input Tax Credit (ITC) claims, and rectification requests.

Framework for resolution of stressed loans on account of Covid-19

CA Mahesh Bansal 10 August 2020 at 09:29

The RBI has, vide notification dated 06.08.2020, issued a new framework for resolution of stressed loans caused by Covid-19.

General Provident Fund (GPF): Is GPF better than EPF?

Khush Trivedi 29 May 2024 at 11:24

GPF is a provident fund scheme that refers to government employees. Check out whether GPF is better than EPF?

Some debatable thoughts while analysing GST Act

CA Aman Rajput 07 December 2023 at 09:07

The Goods and Services Tax (GST) Act, introduced in India in 2017, has revolutionized the country's taxation system. However, certain aspects of the Act continue to spark debate, including the interpretation of the term "goods" and its implications for cash seizure under Section 67.

Covid-19 outbreak will lead economic distancing from China?

CA Deepak Suthar 13 April 2020 at 11:02

Most of countries are making responsible to China for Covid-19 outbreak in entire world. US Precedent Donald trump already told Covid 19 is Chinese virus. Ther

Types of Taxes: Direct Tax and Indirect Tax

Khush Trivedi 08 March 2024 at 11:38

As we know Indian taxation system which comprises various types of Taxes but let's understand it in broader view let's check out with the word "TAX"

Form 10F and its Filing Procedure

CA.Sangam Aggarwal 06 March 2024 at 08:41

The CBDT notified Rule 21B prescribing the additional information that is required to be furnished by non-residents along with TRC in prescribing Form-10F.

MCA & IEPFA further simplifies IEPFA Claim Settlement Process

CS Lalit Rajput 13 November 2021 at 12:51

Ministry of Corporate Affairs has further simplified claim settlement process through rationalization of various requirements under Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 with the mission and vision of Government of India of Ease of Living and Ease of Doing Business.