CAclubindia Articles

FAQs on Filing NIL Form GSTR-3B through SMS

Aishna Kukreja 28 October 2020 at 12:55

If a registered person has to file a NIL return in FORM GSTR-3B then he can file these returns through SMS. The GST department released various FAQs on this. The same are listed here.

[Solved] Practical Issues in Implementation of Section 50C of the Income Tax Act

Amit Rai 28 October 2020 at 11:06

Section 50C is applicable only to land or building or both. Some practical aspects with regard to the implementation of provisions of section 50C are solved here.

How can an NRI register a company in India? Here is a quick setup guide

Ishita Ramani 28 October 2020 at 11:06

India has become a hotspot to start a business amongst NRIs and OCIs. Thus, here is a quick setup guide on how NRIs can register a company in India.

FAQs on Filing NIL Form GST CMP-08 through SMS

Aishna Kukreja 27 October 2020 at 13:29

The NIL Form GST CMP-08 is to be filed quarterly by Composition Taxpayers. The same can also be filed via SMS. Here are some FAQs on Filing the NIL form CMP-08 via SMS.

A Brief Note on Important Provisions - Companies (Amendment) Act, 2020

Ami Sheth 27 October 2020 at 13:06

The Companies (Amendment) Bill, 2020 received the President’s assent on 28th September 2020 and contains 66 clauses. Key Highlights of the Companies (Amendment) Act, 2020 are listed in this article.

Key observations of the Performance Audit report on Income Tax Search and Seizure Assessments

CA.Mohit Gupta 27 October 2020 at 09:59

Summary of key findings and recommendations in the CAG’s performance audit report on income tax search and seizure assessments (Report no.14 of 2020)

Domestic Incident Report (DIR) - How fair?

CS Dharmesh Vankar 27 October 2020 at 09:59

The principle of natural justice should be applied uniformly in all Domestic Violence cases registered in India under the Protection of Women from Domestic Violence Act, 2005.

Applicability of The Companies Act, 2013

Charmi Doshi & Co. 27 October 2020 at 09:58

Which types of companies are covered under the Companies Act, 2013? - A brief analysis of Section 1, as per the Companies Act, 2013

Refund under the GST regime

Chandani Nawalkha 27 October 2020 at 09:58

Under the GST regime, the cases of refund are summarized in this article and are mostly governed by Section 54 of CGST Act, 2017 and Rules 89/96 of CGST Rules, 2007.

Dussehra gift of date extension, but what about Diwali gift of ITC?

CA Umesh Sharma 27 October 2020 at 09:58

Due to the COVID-19 pandemic, various taxpayers are facing issues while claiming ITC. Thus, three important recommendations have been made by 53 GST and Trade Associations regarding this.