CAclubindia Articles

GST E-invoice - How to solve ERP issue when sales entry is posted but IRN has failed?

Harshit Dheer 15 April 2021 at 15:32

What is the process to handle the ERP scenario under GST E-Invoicing where sales accounting entry is posted in the books but IRN generation has failed due to an IRP validation error? Let us discuss.

UDIN for Company Secretaries

Harsh Jain 15 April 2021 at 15:08

Unique Document Identification Number (UDIN) is a system generated random alphanumeric number, which defines the authenticity of documents by a Practicing Professional.

Virtual CFO Service - A Smart Choice for The MSMEs

Preeti 15 April 2021 at 08:32

While an in-house CFO can help the company to navigate and become financially strong, most MSMEs cannot afford to appoint one. Thus, a virtual CFO with his knowledge and team can provide expert services at an affordable cost.

Deemed Dividend under Section 2(22)(e)

Neethi V. Kannanth 15 April 2021 at 08:32

Deemed Dividend is the dividend that is not actually paid as a dividend but assumed to be a dividend for the purpose of taxation under Section 2(22)(e) of the Income Tax Act.

Commerce opportunities: Part 3A - Let us do some research

CMA Mrudula M 14 April 2021 at 18:09

Discussing the specialization, exam pattern, pass percentage and career scope for Actuarial Science, Statistical Researchers, and Economics.

Overview of Form 35 for CIT(A) - Rule 45 of the Income Tax Rules

Sahil Dhingra 14 April 2021 at 13:13

The Provisions relating to the form of appeal to Commissioner (Appeals) are contained under Rule 45 of the Income Tax Rules. As per the said rule 45, an appeal to the Commissioner of Income Tax (Appeals) needs to be made in Form No. 35.

Govt. Amendments in Finance Bill & application for renewal/registration of charitable institutions

CA CMA Pratibha Bothra 14 April 2021 at 12:26

This article highlights Govt. Amendments in Finance Bill 2021 & application for renewal/registration of charitable trusts and institutions.

Changes in Tax Audit Report in Form 3CD from AY 2021-22 in a Tabular Form

CA Sapna Ghelani 14 April 2021 at 09:49

The changes introduced in the Tax Audit Form in Form 3CD from the AY 2021-22 are shown in this article, in a tabular form. These changes in Form 3CD are effective from the 1st day of April 2021.

Closure of Business: LLP Striking off

CS Rashi Jain 14 April 2021 at 09:49

Discussing the eligibility criteria, procedure, mandatory attachments, other attachments and points to note while preparing to strike off/close an LLP.

Sure-Shot Success Tips for CA Old Course Students

CA Sapna Ghelani 13 April 2021 at 18:02

We all know that the upcoming May 2021 exams are the last attempt for old course students.. Here are some really important tips which every student must take care of.