All the registered person who is covered under section 9(4) of CGST Act, i.e. all registered person paying taxes under reverse charge shall issue a consolidated invoice at the end of every month, where the aggregate value of such supplies exceeds Rs 5000 in a day from any all suppliers.
Introduction: One of the most critical drafts of Indian statutes was Income tax Act, 1961. In order to simplify the current tax structure government of India comes with a proposal of introduction of Direct Tax Code (DTC). The new Tax draft has given
Section 194Q is for TDS applicable from 01.07.2021 and Section 206C(1H) is for TCS applicable since 01.10.2020. Let us understand which section will be applicable in practical scenarios.
GST provisions on Tax invoice/ Self invoice
The MCA has notified Section 148 of The Companies Act, 2013 regarding maintenance of Cost Accounts / Cost Audit on 26th March 2014, to be effective from 1st April 2014. The MCA however has not notified Final Rules under Section 148 rela
The entire team of the committee for members in practice has taken various steps for the benefits of members which includes an arrangement for Free GST Software for Members in Practice.
This article is a personal analysis and conclusion of the author about the unique nature of transactions for the sale of upcoming feature phones of Reiance Jio....
IntroductionFor the purpose of computation of GST on second hand goods let us divide the second hand goods into 2 parts:- Second hand v
BUDGET 2010 - ISSUES IN SERVICE TAX By CA Madhukar N Hiregange & Srikantha Rao T This year’s budget has introduced quite a few changes in service tax. Though there are hardly any significant changes in terms of procedures and administ
Ok.. I agree the results were terribly low this time..!! So what!! Why this helluva noise over results!! It had to happen!! We knew about it.. and even if we didn’t know.. why such a panic!! CA has always been a kind of course where the res
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
CAclubindia
