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How to Change the Authorised Signatory on the GST Portal?

  CA Sapna Ghelani    05 January 2021 at 16:58

In this article, we discuss the steps through which a taxpayer or professional can change the authorised signatory on the GST Portal.



Issues, Challenges and Empowerment of MSMED Act

  Anu Birla Amodia    05 January 2021 at 16:58

The Micro, Small & Medium Enterprises (MSMEs) are defined in India under the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 on the basis of capital investment made in plant and machinery, excluding investments in land and building.



Is Anti-Profiteering Anti-Business?

  Chandani Nawalkha    05 January 2021 at 13:20

The construction businesses are at the center stage of anti-profiteering in some of the latest judicial pronouncements. The article is an attempt to summarize the methodology and crux of these rulings.



Section 194N: TDS on Cash Withdrawal

  Finwealthcare    05 January 2021 at 10:30

Union budget 2019 had introduced a new section 194N - TDS on cash withdrawal. After that certain amendments have come under section 194N in Budget 2020. In this article, we discuss the same.



Extend CFSS Scheme - Why is Extend_CFSS Trending on Twitter?

  Shweta    05 January 2021 at 10:09

As of late, an outpour of demands requesting the government to extend the due date for CFSS is being seen on social media. Consequently, hashtags such as #Extend_CFSS and #CFSSExtension have been trending on Twitter.



Due date Extension put Taxpayers under Duckworth Lewis Situation

  CA Umesh Sharma    05 January 2021 at 10:06

In this article, we compare the situation of the taxpayers and professionals to the "Duckworth Lewis" Rule in which due to rain or other interruptions, more runs have to be made in fewer balls. This is with regard to the due date extension made by the government.



Section 192A | TDS on Payment of Accumulated Balance Due to an Employee

  CA.R.S.KALRA    05 January 2021 at 10:04

In this article, we understand all about TDS on Payment of Accumulated Balance Due to an Employee u/s 192A including the amount of deduction, threshold limit, rate of TDS, etc.



All You Need To Know About Company Fresh Start Scheme (CFSS) 2020

  CA Rajesh Pilleda    04 January 2021 at 13:35

MCA introduced a scheme where all the companies which have defaulted in previous filings, can settle and make fresh compliance from now on. This Scheme is known as Company Fresh Start Scheme (CFSS) 2020.



Valuation - A new area of practice

  Venkat Raj    04 January 2021 at 10:03

The Companies Act 2013 has specifically envisaged a concept of valuation for which a section is even in force. Section 247 of the Companies Act 2013 deals with the role of a registered valuer.



Auto population of E-invoice in GSTR 1

  Lekhraj sood    04 January 2021 at 10:03

In this article, we discuss the important points and updates that are to be noted by taxpayers who had started e-invoicing from 1-10-2020 and whose auto-population of e-invoice data into GSTR-1 had started from 3rd December 2020.