CAclubindia Articles


Trust vs Company Structure: Which Offers Better Investor Protection and Transparency?

  CA Shiwali Dagarpro badge    26 May 2025 at 08:49

How does the trust structure compare with company structure in terms of investor protection and transparency?



Why is Form ADT-1 important for Pvt. Ltd Annual Filing?

  Ishita Ramani    26 May 2025 at 08:49

In this article, we shall examine what an ADT 1 is and what role it plays in annual returns.



Step wise process of Filing of FCGPR

  CS Divesh Goyal    24 May 2025 at 09:54

This article details the applicable provisions, processes, and guidelines under FEMA, excluding the requirements under the Companies Act, 2013. As the process under Companies Act, 2013 has been shared in detail in separate Articles.



GST Implications On Sale Of Pre-Owned/Second-Hand Goods

  Kirti Jaggi    24 May 2025 at 09:46

This article aims to highlight the GST implications of supplying second-hand goods.



GST E-Invoice System and the E-Way Bill System

  Ram Avtar Singh    24 May 2025 at 08:40

The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems



Quarterly Compliances applicable to a Listed entity under SEBI LODR and Other Regulations

  Affluence Advisory    24 May 2025 at 08:40

The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR") mandate listed companies to make various disclosures on a quarterly basis to the Stock Exchange(s) to ensure transparency and protect the interests of investors.



Latest Government Guidelines for Online Section 12A Registration in India

  Ishita Ramani    24 May 2025 at 08:40

In this article, we shall know more about the latest changes to the Section 12A Registration process.



Payment Voucher Details Are Now Mandatory On RCM Under GST

  Mitali    23 May 2025 at 16:07

GSTN has issued an advisory recently that documents reporting in GSTR-1 is made mandatory from the May 2025 return period.



Flowchart for Private Placement of Shares

  CS Divesh Goyal    23 May 2025 at 08:37

This article provides a comprehensive flowchart, supported by statutory references, applicable rules, forms, and practical insights, to guide professionals in executing a compliant private placement process.



Tax Treatment Differences Between REITs and InvITs in India

  CA Shiwali Dagarpro badge    23 May 2025 at 08:31

Both Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) are structured as trusts in India and are regulated by the SEBI. They operate as pass-through entities for certain types of income to avoid double taxation.




Popular Articles




CCI Pro
Meet our CAclubindia PRO Members


Follow us

CCI Articles

submit article