CAclubindia Articles

SC: Claim against an unregistered vehicle is not payable

FCS Deepak Pratap Singh 31 March 2022 at 09:34

From judgement of Apex Court mentioned above it is clear that Registration of a Vehicles according to the provisions of Section 39 of MVA,1988 is mandatory and a person without valid registration is not allowed to drive vehicle at public place.

All about Corporate Identification Number (CIN)

Neethi V. Kannanth 31 March 2022 at 09:33

A Corporate Identification Number (CIN) is a unique identification number that is assigned by the Registrar of Companies (ROC) to the companies registered in India.

Passing off a trademark and its implications

FCS Deepak Pratap Singh 30 March 2022 at 09:20

As you are aware that a Trademark may be defined as a lawfully protected abstract, word, symbol, color, mark, slogan or a mixture of those related to an organization or a selected product that differentiates it from the others accessible within the market.

New E-Way bill limit extended to Rs. 2 Lakhs in Rajasthan from 1st April 2022

CA Puja Sharma 30 March 2022 at 09:20

From 1st April 2022, an increased limit of Rs. 2 Lakhs shall apply where the movement of goods movement commences and terminates within the area of same city without crossing the area of the city. This limit has been notified vide Notification No. F.17(131-Pt-II)ACCT/GST/2017/7713 dated 24th March 2022 and shall be effective from FY 2022-23 onwards.

Consequences of payment to suppliers after 6 months under GST

CA Mohammad Kashif 29 March 2022 at 16:33

In simple words "The recipient of goods or services is required to pay interest only on input tax credit utilized from e-credit ledger for payment of tax & not on whole amount of input tax credit to be reversed".

Decoupling ICAI

CA Ranganatha Achar K 29 March 2022 at 13:00

So now there are 2 schools of thought within ICAI and the central committee is set to deliberate on 5-04-2022 in Mumbai with the active participation of the Past 25 Past presidents of ICAI and the present Central Council Committee.

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.