CAclubindia Articles

GST Annual Return for FY 2021-22

Prakasha and Co 24 December 2022 at 08:56

As per Rule 80 of the CGST Rules, 2017, every registered business is liable to file a GST Annual Return for each financial year on or before the 31st December of the following financial year. Accordingly, the last date of filing the GST Annual Return for FY 2021-22 is 31-Dec-2022

Materiality and its relevance in audit

Lavina Goyal 23 December 2022 at 08:44

Materiality is a Benchmark used to obtain reasonable assurance that an audit does not detect any material misstatement that can significantly impact the usability of financial statements.

Free yourself from fear

T.R.Radhakrishnan 22 December 2022 at 12:10

I happened to read the following story which inspired me. Hence, I thought that I may reproduce the story and share with you all so that you can also get inspired and follow the principle of this story and succeed in life.

Clause by clause analysis of other disclosures in Annual Returns - Part 6

CA Yash Shah 22 December 2022 at 12:01

Today's technologically advanced times are posing more challenges for the audit disclosures that need to be made through the Annual Returns.

Cash Flow Statement: A Brief Analysis

Suhasini 22 December 2022 at 08:48

A cash flow statement is a financial statement that shows the inflows and outflows of cash for a specific period of time, such as a month or a year.

What are PEO Services? What is the use of PEO of service?

Ishita Ramani 22 December 2022 at 08:42

PEOs (Professional Employment Organizations) are often used by companies that want to outsource all of their human resources.

How CA, CS, Auditors and Directors can identify compliance of Legal and Accounting Provisions of Gratuity?

Tikaram Chaudhary 21 December 2022 at 17:12

How CA, CS, Auditors and Directors can identify compliance of Legal and Accounting Provisions of Gratuity applicable on Private Schools, Private Colleges, Autonomous Bodies, NGO's, Societies & Indian/Multinational Private Companies?

Application of GST registration rejected or GST cancelled

CA Harshit Goyal 21 December 2022 at 08:30

Many times we face issues while getting GST registration like an application being rejected or GST get cancelled after registration. Here is a detailed article on provisions and various judgements on it.

The effective way to study for CA Exam

CA Rakesh Ishi 20 December 2022 at 14:40

An effective strategy for your exam is essential, working with the right study material and study techniques not only helps you clear CA exams but also develops you as a problem solver in your life.

Income tax calculator & its uses

Mitali 20 December 2022 at 13:14

An income tax calculator is an online tool that is designed to estimate tax liability for a given tax year. It takes into account factors such as income, deductions, credits, and exemptions to determine how much tax an individual or business owes.