CAclubindia Articles

An insight into E-way bill

Vaibhav Singh 03 June 2021 at 09:41

E-Way Bill is a compliance mechanism wherein, by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates the same on the GST portal.

Tax Implications on Forex Transactions: TCS on Remittances Outside India

Manish Gupta 03 June 2021 at 09:40

Forex Transactions refer to transferring funds from one country to another. Let us understand the tax implications, mechanism for paying the tax and Liberalized Remittance Scheme in this regard.

Appointment of Key Managerial Personnel (KMP) - Section 203 of the Companies Act, 2013

Neha Rajan Redekar 03 June 2021 at 09:40

As per Section 203(2), every whole-time key managerial personnel of the company shall be appointed by means of a board resolution containing the terms and conditions of the appointment, including the remuneration.

Five Books for Investment Beginner

Muskan Mudgil 02 June 2021 at 19:17

To make the right investment decisions you should be clear about the basics like any other subject. Thus, here are some book recommendations that can help you kickstart your investment journey.

Practical Approach: Form CFSS-2020

CS Tanveer Singh Saluja 02 June 2021 at 17:34

CFSS-2020 is required to be filed by Companies who have filed belated forms/documents in the MCA-21 registry under the Companies Fresh Start Scheme, 2020 during the moratorium period from 1st April 2020 to 31st December 2020.

Corporate Compliance Calendar for the m/o June, 2021

CS Lalit Rajput 02 June 2021 at 16:50

Discussing Compliance Requirements that lie in the month of June 2021 under various statutory laws including Income Tax, GST, FEMA, RBI, and Companies Act etc. ..

Golden habits of warrior student

CA RAJENDRA SAH 02 June 2021 at 16:07

We set our goals in life but in the middle, we forget to set our habits. It is a hard truth that only our habits will help us achieve our goals. Let us discuss these golden habits.

CBIC Issues 12 Important GST Notifications Related To Due Date Extension, Rationalizing Of Late Fee And Interest Rate Etc.

Aishna Kukreja 02 June 2021 at 12:08

CBIC, on 1st June 2021 released 12 important GST notifications giving effect to the recommendations of the 43rd GST Council Meeting. Let us understand the effect of these notifications in detail.

Difference in Business Connection & Permanent Establishment

Sahil Dhingra 02 June 2021 at 09:48

Section 9 of the Income Tax Act, 1961 explains the concept of Business Connection, while Article 5 of DTAA explains the concept of Permanent Establishment. Let us understand the difference between the two.

Recommendations of 43rd meeting of GST Council held on May 28, 2021

Jayesh Prakash P 02 June 2021 at 09:48

Discussing the recommendations of the 43rd GST Council Meeting relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure.