As the title itself suggests our point of discussion will be revolving around the first time adoption of Indian Accounting Standards, practical aspects, major impact areas, and approach for implementation.
Can SEZ unit claim exemption from CVD when cleared to DTA based on an Exemption Notification issued under Section 5A of CEA’1944 although when there is specific bar under Section 5A for SEZ units? Petitioner is a manufacturer of excisable goods
After being assented by the President, the GST Bill will be enacted as the Constitution (101st� Amendment) Act, 2016
OPC- Section 2(62) of Companies Act, 2013 provides that �One Person Company� means a Company which has only one person as a Member.CHARACTERISTICS OF OPC-1) Natural Person + Indian Citizen + Resident in India = Incorporate an OPC/ Nominee
DEFINITION OF START-UP:An entity shall be considered as a Start-up: if it is incorporated as a private limited company (as defined in the Companies Act, 2013) o..
The regular Returns filing (GSTR-1, GSTR-2, and GSTR-3) deadline relaxed for July/August 2017. The Time period for filing returns (GSTR-1, GSTR-2, and GSTR-3) i..
MCA21 V3 Project is a technology-driven, forward looking project, envisioned to strengthen enforcement, promote Ease of Doing Business, and enhance the user experience.
IMPACT OF GOODS AND SERVICE TAX ON TRANSPORT SECTOR CA. Rajat Mohan 1 Introduction Transport services, is used both as intermediate input and in final consumption. The transport equipments are also subject to multiple taxation at both Central
What is Advance Tax?Advance Tax is where an assessee pays the government taxes on your income right throughout the year, i.e., payment of taxes within the Financial Year. It can be called as �Pay-as-you-Earn� scheme. Who shall pay Advance
In this article, we move on to discuss time of supply of services
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English