CAclubindia Articles

Step wise process of Filing of FCGPR

CS Divesh Goyal 24 May 2025 at 09:54

This article details the applicable provisions, processes, and guidelines under FEMA, excluding the requirements under the Companies Act, 2013. As the process under Companies Act, 2013 has been shared in detail in separate Articles.

GST Implications On Sale Of Pre-Owned/Second-Hand Goods

Kirti Jaggi 24 May 2025 at 09:46

This article aims to highlight the GST implications of supplying second-hand goods.

GST E-Invoice System and the E-Way Bill System

Ram Avtar Singh 24 May 2025 at 08:40

The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems

Quarterly Compliances applicable to a Listed entity under SEBI LODR and Other Regulations

Affluence Advisory 24 May 2025 at 08:40

The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR") mandate listed companies to make various disclosures on a quarterly basis to the Stock Exchange(s) to ensure transparency and protect the interests of investors.

Latest Government Guidelines for Online Section 12A Registration in India

Ishita Ramani 24 May 2025 at 08:40

In this article, we shall know more about the latest changes to the Section 12A Registration process.

Payment Voucher Details Are Now Mandatory On RCM Under GST

Mitali 23 May 2025 at 16:07

GSTN has issued an advisory recently that documents reporting in GSTR-1 is made mandatory from the May 2025 return period.

Flowchart for Private Placement of Shares

CS Divesh Goyal 23 May 2025 at 08:37

This article provides a comprehensive flowchart, supported by statutory references, applicable rules, forms, and practical insights, to guide professionals in executing a compliant private placement process.

Tax Treatment Differences Between REITs and InvITs in India

CA Shiwali Dagar 23 May 2025 at 08:31

Both Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) are structured as trusts in India and are regulated by the SEBI. They operate as pass-through entities for certain types of income to avoid double taxation.

Compliance Officer Not Liable for Promoter Fraud - Key Ruling by SAT

Affluence Advisory 23 May 2025 at 08:27

Compliance officer not liable for fraudulent accounts unless proven that he was Party

Private Placement vs. Preferential Allotment: Understanding the Practical Choice

CS Divesh Goyal 22 May 2025 at 10:25

SHORT SUMMARYIn the modern era of corporate finance, especially for closely held and unlisted companies, raising capital without going public involves key decis..