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Representation to FM on Remedial Measures for Glitches in New E-Filing Portal

  Mayank Mohanka    19 June 2021 at 11:04

In this representation, the author has made an honest and sincere attempt to practically demonstrate the technical glitches and currently non-functioning functionalities of the new e-Filing portal.



TDS Under Section 194Q v/s TCS under section 206C(1H)

  CA CMA Piyush Taurani    19 June 2021 at 11:04

Section 194Q/206C(1H) states that TDS/TCS @ 0.1% shall be deducted when the aggregate value of purchase/sale of goods during the year exceeds Rs. 50 lakhs.



GST Era & Cost Records and Cost Audit Applicability on the basis of HSN

  CMA Navneet Kr Jain    18 June 2021 at 17:42

The pandemic has brought the focus on the importance of cost management of resources. In this article, we have answered queries which a company can have with regard to cost records applicability, or cost audit.



GST Rate Applicability at the rate of 5% on Educational Institution/Universities

  CA AMIT KUMAR SHARMA    18 June 2021 at 17:41

Merely having a University/Educational Institution is not sufficient for applicability of Notification No. 45/2017 - Central Tax (Rate) and 47/2017 - Integrated Tax (Rate), for applicability of concessional tax rate of 5%.



CA Final International Taxation Online Video Lectures

  CCI Team    18 June 2021 at 15:11

Recommending the best faculty for CA Final International Taxation paper. It is duly important that the teacher for the preparation is chosen with utmost thought.



Valuation of Perquisite of Motor Car or any other Automotive Conveyance

  Ritik Chopra    18 June 2021 at 15:11

In case employer had provided a car or any other vehicle for the private use of the employee or any other member of his family, it is a perquisite which is taxable in the hands of the employee provided he/she is an employee of a specified category.



Fictitious firms under GST: Busting the Racket

  Vaibhav Rai    18 June 2021 at 10:53

The most well-engineered fraud which is being committed by the miscreants is the fraudulent availment and transfer of ITC by way of creating fictitious firms, the cases of which have almost reached the ceiling by now.



How One Gesture of Ronaldo Costed Coca Cola Billions

  CA Sapna Ghelani    18 June 2021 at 09:47

Star Footballer, Portugal and Juventus celebrity Cristiano Ronaldo hit $4 billion off giant Coca-Cola company's market capitalization on Monday just by setting aside two bottles placed in front of him..



TDS and TCS on purchase and sale of goods

  CA. Arpan Jain    18 June 2021 at 09:47

TDS u/s 194Q, which was introduced via Finance 2021 has a stark similarity to Section 206C (1H) which was introduced in Finance Act 2020. Let us understand the difference between the two.



Ultimate Revelation Of The GST Software Industry

  Aftab Vasiwala    18 June 2021 at 09:47

GST software automates the return generation and provides single login for all the GSTINs and offers extensive support which is reduced to the return filing time.