CAclubindia Articles

GST and Indirect Tax Proposals laid down in Union Budget 2021

Aruhi 01 February 2021 at 15:42

The Union Budget 2021 was presented in the parliament by FM Smt. Nirmala Sitharaman. Discussing the amendments made in the CGST and IGST Act 2017, along with other Indirect Tax Proposals.

Union Budget 2021 | Summary of the Budget 2021-22

Aruhi 01 February 2021 at 15:01

Providing a thorough summary, including direct and indirect tax proposal of the Union Budget 2021-22 which was presented in the parliament on 1st Feb 21, by FM Smt. Nirmala Sitharaman.

Direct Tax Proposals | Budget 2021

Suhasini 01 February 2021 at 14:52

Discussing the Direct Tax Proposals laid out under the Union Budget 2021, which was announced in the parliament on 1st February 2021 by FM Smt. Nirmala Sitharaman.

Union Budget 2021 | Key Highlights of Union Budget 2021-22

Suhasini 01 February 2021 at 14:44

FM stated that India's fight against COVID-19 continues into 2021 and that, this moment in history is the dawn of a new era - one in which India is well-poised to truly be the land of promise and hope.

Amendment in Companies Act, 2013 in January 2021

CS Divesh Goyal 01 February 2021 at 14:14

In this editorial, the author shall try to cover all such amendments along with the impact of the same on the Corporates.

All About Reverse Charge Mechanism under GST

CA. Ankit Chandrakar 01 February 2021 at 09:32

As per Section 2(98) of the Act,"reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services

Union Budget 2021 | Will there be an additional Covid Cess or not?

Prachi Bansal 31 January 2021 at 20:06

Article 270 of the Constitution of India states that the Parliament can levy cess for a specific purpose under a law made by it. The Central cess collections will therefore not be shared or allotted to any states under revenue devolution.

Union Budget 2021 | Know your Budget

M Venkat 31 January 2021 at 20:06

The Union Budget is an annual financial statement which encapsulates the estimated earnings from revenues and estimated expenditures of the government during a particular fiscal year.

Union Budget 2021 | Expectation by the Tourism Sector

Indira Priyadarsini Kota 31 January 2021 at 20:06

The tourism sector hopes for revival and recovery strategies from the union budget 2021.

Union Budget 2021 | Expectations by the Healthcare Sector

Neethi V. Kannanth 31 January 2021 at 20:05

With the pandemic Covid-19 taking over the world and increasing awareness about the importance of healthcare, it wouldn’t be a surprise if there is an increase in the allocation of budget for healthcare.