CAclubindia Articles

Section 70: Power of Summon

Harsh Kaushik 30 March 2023 at 09:01

Section 70 of the CGST ACT 2017 empowers the Proper Officer(PO) to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing as required in an inquiry.

Interest under GST

CA Amit Harkhani 30 March 2023 at 08:55

The Government of India has specified the due dates to pay Goods and Services Tax. The due date to pay GST is different for different types of taxpayers. If one fails to pay GST within the due date, one must pay the interest along with the GST dues for the delay period.

Partnership firms to Private Limited Company

ACS Shahbaz Khan 30 March 2023 at 08:54

Partnership firms are a popular form of business in India, especially among small and medium-sized enterprises. However, as the business grows, partners may feel the need to convert the partnership firm into a private limited company.

Professional Tax: Slab rates for states in India

Shivani 29 March 2023 at 17:03

Professional Tax is a type of tax levied by state governments in India on individuals and organizations engaged in professions, trades, and employment. The tax ..

Due Date Compliance Calendar - April 2023

CA Raja Shaw 29 March 2023 at 13:50

Compliance Calendar for the m/o April 2023

New Taxation Rules for Online Gaming

Rashmi 29 March 2023 at 08:53

TDS Applicable from April 1, 2023 and Double Penalty for Non-Compliance

Bank Branch Audit: A New Approach

CA. Peeyush Sharma 29 March 2023 at 08:50

Bank branch audits are a critical component of the banking industry, as they help to ensure that financial institutions are operating in compliance with laws and regulations, safeguarding customer assets, and maintaining the integrity of the financial system.