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E-Form MGT-7A

  Tanu    13 March 2021 at 16:50

As per the amendment, One Person Company and Small Company shall file their Annual Return from the FY 2020-21 onwards in e-Form MGT-7A and all the other Companies shall continue to file their Annual Return in e-Form MGT-7.



Solution to the Dilemma faced by the Recipient of Deemed exports for claiming refund !!!

  CA. Heet Shah    13 March 2021 at 14:44

Discussing whether, as per Rule 89(1) of CGST Rules, 2017, the recipient of deemed supply applying for refund has to claim ITC or not, in order to claim a refund?



Is success an individual effort? Our unsung heroes

  CA Anurag Sharma    13 March 2021 at 14:44

Acknowledge the people who held your hand when you needed someone to hold on to you. Yes, it requires your endless hardwork and efforts, but that hardwork and efforts will be of no value without the support of our unsung heroes.



Role Of Audit Committee In Internal Financial Control

  CA Amrita Chattopadhyay    13 March 2021 at 12:15

Let us review the role of an audit committee and the applicability of the audit committee as per the Companies Act, 2013 to understand its importance in Corporate Governance & role in Internal Financial Control.



Section 54D - Exemption from Capital Gain on Compulsory Acquisition of Land or Building forming part of Industrial Undertaking

  Neethi V. Kannanth    13 March 2021 at 09:59

To encourage the assessee to carry the business undertaking, exemption under section 54D of the Income Tax Act, 1961 is provided. Let us understand in detail about section 54D.



Uber India not liable to deduct TDS for payments made to the drivers, says ITAT

  CA Sapna Ghelani    13 March 2021 at 09:59

The ITAT allowed the appeal of the assessee and held that UISPL should not be treated as a person responsible for paying for the purpose of Section 194C and therefore the provisions of section 194C cannot be made applicable thereon.



Section 203 | TDS Certificate

  CA.R.S.KALRA    13 March 2021 at 09:59

Every person deducting tax at source is required as per Section 203 to furnish a certificate to the payee to the effect that tax has been deducted along with certain other particulars.



Facing the failures

  CMA Mrudula M    13 March 2021 at 09:58

Failure should be our teacher, not our undertaker. Failure is a delay, not a defeat. It is a temporary detour, not a dead end. Failure is something we can avoid only by saying nothing, doing nothing, and being nothing.



Family Office Market Tracker by Product & Adoption Trends

  Digamber Singh    12 March 2021 at 12:17

A new report by market intelligence firm Research Nester titled 'Family Office Market' includes some of the prominent market analyzing parameters such as industry growth drivers, restraints, supply and demand risk.



Manual for Track Refund Status under GST (Post-Login)

  Suhasini    12 March 2021 at 09:50

Discussing steps on how you can track your refund application status and update your bank account under GST after login into the GST Portal.