CAclubindia Articles

Casual taxable person under GST

CA Shubhi Khandelwal 21 November 2022 at 08:51

"Casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.

Professional Skepticism: The Heart Of Audit, The Guide To Life!

Ishwin Kaur 19 November 2022 at 17:27

The Heart Of Audit - Professional Skepticism simply means having a questioning mind. It means being aware and alert of anything and everything, that may indicate possible misstatement due to error or fraud.

Foreign exchange currency effect and settlement in INR on export obligation

B Sathyanarayanan 19 November 2022 at 13:48

The RBI being the Nodal bank and the central bank has come with a circular Dated 11-7-2022 to settle the export proceeds in INR for goods /supplies done in resp..

Provident fund dues are not asset of debtor will be paid in full

FCS Deepak Pratap Singh 19 November 2022 at 08:22

Section 11 of the EPF Act, 1952 clearly provides any sum due to the employees of the organisation towards PF, Insurance Fund are to be paid in priority to all other debts in the distribution of the property of the insolvent or the assets of the company being wound up, as the case may be.

Exams are over. Now what?

Vinita Punjabi 18 November 2022 at 16:22

Finally, the ticking of the clock has stopped sending panic signals to your brain. Finally, you can rest your head on a pillow with no worry to wake up on time. Finally, you can breathe and feel human after churning like a machine for 16 days.

How Genpact Managed to Pull Off Intermediary Case under GST in its Favor - Decoding Judgment

CA Ankit Gulgulia (Jain) 18 November 2022 at 15:47

This judgment is full of relief for many BPO's and Service providers exporting services in manner that three parties get involved.

India digitizing Global Economy through its UPI

CA Pallav Singhania 18 November 2022 at 08:49

We expect the Indian UPI QR-code-based mechanism to evolve as a key to the decentralization of payment platforms in the international market. It will be interesting to see the digital transformation with the adoption of UPI on a global scale in some form.

Mutual Funds and its future

URUBA 18 November 2022 at 08:49

Mutual fund refer to investment that is made by a group of investor and managed by an investment manager to make the investment on their behalf in various securities and bonds, and the benefit or profit is divided proportionately among the investor in respect of the money invested by each of them.