CAclubindia Articles

Applicability of GST on cold storage

Posted by CA PIYUSH KAPOOR 10 December 2022 7958 Views

This article helps to understand the applicability of GST on Cold Storage services, the Definition of Agri Produce as well as ITC claims on Buildings and Plant and Machinery.

Clause by clause analysis of Revenue items & outward supply disclosures in Annual Returns - Part 4

Posted by CA Yash Shah 09 December 2022 7470 Views

Filing of the annual return is not entirely a new phenomenon for taxpayers who were required to file annual return and submit reconciliation certificate by the specified persons including Chartered Accountant under the State VAT laws.

New Year Resolution for CA Students - 2023

Posted by CA Rakesh Ishi 08 December 2022 7723 Views

A new year resolution is a promise to self that from new year, start doing something good and meaningful in life. On the other hand, stop doing bad habits or unhealthy practices from the new year.

What happens when employee leaves the organization?

Posted by CA Umesh Sharma 08 December 2022 5560 Views

The article mentions about the havoc going on with IT Companies' employees leaving the organization

GSTR 9 and 9C: Optional to Mandatory reporting in FY 2021-22

Posted by Affluence Advisory 08 December 2022 42333 Views

In this article, we would mainly comment on applicability of GSTR 9 and 9C along-with key pre-requisites.

How to avoid Failure in CA Exams?

Posted by Anchal Gupta 08 December 2022 4936 Views

Failure is a term which a Chartered Accountant student has to face multiple time in his/her journey, so today we will be discussing how to avoid and overcome fa...

Special Valuation Branch (SVB) under Customs - Valuation for Goods imported from Related Parties

Posted by CA Yash Shah 08 December 2022 4487 Views

Special Valuation Branch is a special unit of the Customs department which is specializing in investigating the transactions which are entered into by importer based out in India and a supplier based in foreign country who have relationship like joint ventures, partnerships, holding-subsidiary etc. which could possibly influence the price of the transaction entered.

Supreme court puts an end to large tax evasion through partnership firms

Posted by FCS Deepak Pratap Singh 07 December 2022 20302 Views

This ruling of SC will have a far-reaching effect, which has changed perception of using Partnership Firm to evade taxes. The SC has considered revaluation of the assets of a Partnership Firm is an event deemed to transfer of assets to the partners and hence taxable in the hand of firm.

Tips to get a Job for CA Fresher

Posted by CA Rakesh Ishi 07 December 2022 6030 Views

Present yourself efficiently and impressively as it is said "FIRST IMPRESSION IS THE LAST IMPRESSION." Hence, it's important to draft a resume so fine and perfect to bring out the best in you.

Key Amendments in FY 2021-22 relevant for GST Audit - Part 3

Posted by CA Yash Shah 07 December 2022 9494 Views

As we mark end of the financial year 2021-22 with respect to GST laws as next month we all would filing GST Annual returns normally called GSTR 9 & GSTR 9C wherever applicable, before filing the annual return it is very important to consider the major amendments that have been brought in Financial year 2021-22