Popular Articles

Basic understading of service tax

Renuka 21 June 2010 at 13:11

Basically Taxes are of two types those are direct and indirect taxes.

MCA notification on Amendment to Sch II of Companies Act 13

CA Amit Kumar 02 September 2014 at 11:10

MCA notification on amendment to Schedule II of Companies Act; 2013Ministry of Corporate Affairs has amended Schedule II (Useful lives to compute depreciation) of the Companies Act; 2013 by issuing notification dated August 29, 2014. Schedule II of t

GSTR 9C : Penalty for late filling

Venkatesh Neeli 21 August 2021 at 09:56

Penalty levying for GSTR-9C for late filing u/s 125 of CGST Act is unconstitutional and unfair where late fees has already been collected by the government for GSTR -9.

Convertibility of Indian Rupee

PRATEEK PATEL 03 March 2009 at 22:25

Convertibility of Indian RupeeWhat is Convertibility? Rupee convertibility means the system where any amount of rupee can converted into any other currency with..

GST Input Credit furniture and fixtures

sanjay singhal 05 February 2018 at 10:50

GST Credit of Input tax paid on Furniture and fixture. As per section 16 of CGST act , Every registered person is entitled to take credit of input tax charged ..

Filing Process Of Annual Return (GSTR-9, 9A & 9C)

Shashank kothiyal 09 November 2018 at 11:14

Provisions related to CGST Act and CGST Rules,2017.CGST Act:1. Section 35(5):Every registered person whose turnover during a financial year exceeds the prescrib..

Key Points while Auditing Agriculture Advances

CA PIYUSH KAPOOR 01 April 2019 at 11:15

Before understanding the Norms for Agriculture Advance first should know about the Which type of Loans cover under Agriculture Advances:Types of Agricultural Lo..

Conversion of a Public Company into a Private Company

Ankur Garg 03 June 2010 at 11:40

Section 31 plays an important role during conversion of a public company into a private company.

Surplus in Profit and Loss account as per the Companies Act, 2013 - The Conundrum around it

Ramaswami Kalidas 10 November 2020 at 11:46

Treatment of Surplus in Profit and Loss account as per the Companies Act, 2013 - Accounting, Difference w.r.t Free Reserves, and Income Tax aspect.

MOC - Memorandum of Changes

Rahul ojha 31 March 2020 at 10:20

MOC- MEMORANDUM OF CHANGES, more often referred to as MOC is an important document enclosed with the Bank Audit Report whenever the Auditor observes significant issues affecting the Financial Statements of the Bank.