CAclubindia Articles

Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022

Bimal Jain 29 March 2022 at 10:59

We are fast approaching the end of financial year 2021-22. It mandates for some activities to be carried out under GST laws for smooth transition to Financial Year 2022-23. We have listed down certain important activities for the smooth transition/ closure of Financial Year 2021-22

Slump Sale under GST - An Overview

Neethi V. Kannanth 29 March 2022 at 10:38

Slump sale is not defined under GST law. It simply means 'transfer of a business as a going concern' to cover all the transactions of business transfer.

Making reading your real hobby

Dhruv Nandani 29 March 2022 at 08:49

So how can you really develop reading as your hobby? There may be a number of tips - some which may work for most of us, some which may not work for a lot of us. I am highlighting a few of them which have worked for me or think can work for a lot of us.

Important Things of GST to Remember This March 2022 ending!

CA Umesh Sharma 28 March 2022 at 12:41

The author lists down the points on which the taxpayers need to pay attention at the end of financial year for GST

Transfer of capital assets between holding and subsidiary company or vice-versa and its tax implications

FCS Deepak Pratap Singh 28 March 2022 at 08:37

As you are aware that the term "Business Restructuring" is composed of two words," Business" and "Restructuring". We know that the "Business", includes trade, commerce, manufacture, profession etc

GST on Factoring Arrangements

CA Amit Harkhani 26 March 2022 at 20:37

Factoring is very popular and necessary to enhance working capital by quick conversion of book debt into liquid form.

GST Implication on Recovery Agent Service

CA Amit Harkhani 26 March 2022 at 20:19

As per Section 2(5) of CGST Act, "Agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called,who carries on the business of supply or receipt of goods or services or both on behalf of another.