CAclubindia Articles
Emerging Issues with use of Bitcoin/ Cryptocurrency
Bitcoin uses peer-to-peer technology to operate with no central authority or banks; managing transactions and the issuing of bitcoins is carried out collectively by the network.
Income Tax E-filing 2.0 New Portal - A bunch of problems & Few solutions
The Income Tax Department has totally disappointed us after launching the new E-filing 2.0 website. Some issues and observations regarding the New Portal have been highlighted in this article.
Conversion of LLP into Company | An analysis
MCA passed a notification on 31st May 2016 allowing conversion of LLP into Company under the rules known as 'Companies Authorized to Register Amendment Rules, 2016'.
All About IFRS
The International Financial Reporting Standards were established to bring consistency and reliability to businesses and their financial statements by creating a common accounting language.
Comparative Analysis of Section 194Q & Section 206C(1H)
Section 194Q is similar to Section 206C(1H) which was introduced by Finance Act 2020, requiring seller to collect tax at source on transactions between a buyer and a seller.
An insight into Composition Levy: Sec 10 of CGST Act 2017
To lower the burden of compliance for small businesses, a composition scheme has been introduced under GST law where the assessee has to pay tax at a minimum rate based on their turnover.
GST Rate reduction related to Covid related goods
Pursuant to the GST Council recommendations in their 44th meeting held on 12th June 2021, CBIC has issued notifications relaxing the GST rate on goods being used in COVID-19 relief and management.
Fictitious firms under GST: Busting the Racket
The most well-engineered fraud which is being committed by the miscreants is the fraudulent availment and transfer of ITC by way of creating fictitious firms, the cases of which have almost reached the ceiling by now.
What is Cost Inflation Index?
Cost Inflation Index means an index, having regard to seventy-five percent of average rise in the Consumer Price Index (urban) for the immediately preceding PY to such PY.
Did you know all about e-way bill concept and related provision under GST?
An E-Way Bill is required for the movement of goods. It helps to identify the movement of goods at every state and thus helps prevent tax evasion (If the bill is not accounted for either by the seller or buyer).
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