CAclubindia Articles

Clarification w.r.t recovery of self-assessed tax w.e.f. January 01, 2022

Bimal Jain 23 December 2021 at 11:49

The Hon’ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to recovery of self-assessed tax

Amendments proposed in Section 74, 107, 151, 152 and 168 of the CGST Act, 2017 w.e.f. January 01, 2022

Bimal Jain 23 December 2021 at 11:28

The Hon’ble Finance Minister, in Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to amendments in Section 74, 107, 151, 152 and 168 of the CGST Act.

Amendments proposed in Section 129 and 130 of the CGST Act, 2017 notified w.e.f. January 01, 2022

Bimal Jain 23 December 2021 at 10:16

The Hon'ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to amendments in Section 129 and 130 of the CGST Act.

GST ITC available when reflected in GSTR 2A/ 2B w.e.f. January 01, 2022

Bimal Jain 23 December 2021 at 10:04

The Hon'ble Finance Minister, in Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") to insert a new condition for availment of Input Tax Credit ("ITC") under the GST.

GST leviable on services provided by Club or Association to its members retrospectively w.e.f. July 01, 2017

Bimal Jain 23 December 2021 at 09:51

The Hon'ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") to levy GST on services provided by Club or Association to its members.

Need of Growth In The Indian Economy

Sachin Mishra 23 December 2021 at 09:19

Optimism about the potential for India's economic growth has grown steadily in recent years. In part, this is fueled by China's example of strong sustained growth, raising the obvious question of why India cannot do as well.

Corporate insolvency resolution process under IBC 2016

Tanuj Chandra Saxenaa 23 December 2021 at 09:06

In this article, we will explain who is eligible to initiate the Insolvency Proceedings against the corporate Debtor.

Corporate Takeovers: Overview, Rules, Regulations and Checklists

Tanuj Chandra Saxenaa 23 December 2021 at 08:57

Takeover has become a common practice in today’s economic environment. Takeover is said to have taken place when one company takes control over the company, usually by purchasing the majority stake in the company that is being taken over.

Aadhaar authentication made compulsory under GST w.e.f. January 01, 2022

Bimal Jain 22 December 2021 at 17:55

The GST Council in it's 45th meeting inter alia made recommendations regarding the Aadhaar authentication of registration to be made mandatory for being eligible for filing refund claim and application for revocation of cancellation of registration under GST.