CAclubindia Articles

Is GST not a simple tax?

CA Sudhir Halakhandi 30 August 2022 at 13:15

It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"

Case Study on Criminal Procedure Code

FCS Deepak Pratap Singh 30 August 2022 at 12:52

It is well settled fact that a company is a legal entity driven by humans. A director is appointed by owners of the company to look after affairs and they are the concise keeper of company. They are in fiduciary duty and protect interest of company. They have locus standi to file a suit or defend a suit of defamation against company.

Role of Management Accounting in launching new automobiles

Harsh Gupta 30 August 2022 at 12:44

When management accounting is implemented to the new vehicle launch, the main idea is to increase the cost consciousness level of engineers and provide cost information that supports decision-making situations during the project execution.

Can Banks freeze inoperative SB and CD Accounts, return cheques issued and stop access to ATM service?

Shivaprasad Laxman Chhatre 30 August 2022 at 12:27

In this article, I have attempted to highlight a few related aspects like recklessness at Integrated Ombudsman's office.

GST Login Guide

Akanksha Bhargava 30 August 2022 at 08:51

The official website for the Goods and Services Tax (GST) portal of India is https://www.gst.gov.in/. This website allows taxpayers to fill out tax returns online. The portal can handle all aspects of the Goods and Services Tax.

Claiming DTAA Relief? File Form 10F

Neethi V. Kannanth 30 August 2022 at 08:51

If you are one of those who are claiming DTAA relief then you must be aware that you are required to file Form 10F as per sub rule 1 of Rule 21AB. CBDT through Notification No. 3/2022 dated 16 July,2022 has mandated filing Form 10F electronically. Let us understand why this Form 10F is required to be filed in detail.

Procedure for striking off company under fast track exit under Sec 248 of Companies Act 2013

anang shandilya 30 August 2022 at 08:51

A Company eligible to apply for striking off its name needs to apply to Registrar of Companies in Form STK-2

Ailing Micro, Small and Medium Enterprises of India

Harsh Gupta 29 August 2022 at 16:42

The role of MSMEs in employment generation, entrepreneurship, exports and innovation is well understood. Only problem is, in most parts, it 'only' remains understood. Prime issues ailing the MSMEs in India largely remain unappreciated and unattended. And therein lies the problem!

Understanding of applicability of e-invoicing

Nilesh Mahajan 29 August 2022 at 14:00

Understanding of e-invoicing provisions

CSR Compliances as per New Rules

Affluence Advisory 29 August 2022 at 13:33

The Companies Act, 2013 (the Act) introduced the mandatory provisions of CSR and accordingly Section 135 of the Act and the Companies (Corporate Social Responsibility Policy) Rules, 2014 ["CSR Rules"] framed thereunder govern CSR in India.