Popular Articles

All you need to know about Advance Ruling under GST

CA Mayank Khatri 16 February 2018 at 11:00

Advance Ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions spe

Cost audit and cost record - Its applicability and compliances

CS Shailesh Singh 12 March 2022 at 15:42

Cost audit is the independent audit of cost records maintained by companies. The concept of cost audit was introduced in 1965 when Companies Act, 1956 was amended to incorporate the provisions relating to the maintenance of cost accounting records and cost audit.

Anxiety Neurosis

Mita Basak 08 January 2011 at 12:50

Many of you must have heard about anxiety i.e. suffering from anxiety. Is anybody have extensive knowledge about this? I have something to share with you. So, let me take this opportunity and discussed on this topic in this article. So lets

Provisions relating to accounts under CGST Act 2017

sivadas chettoor 09 June 2017 at 11:17

INTRODUCTION: The need to keep and maintain proper and correct accounts is of fundamental importance in taxat

Supply of Software: Sale or Service

MONISH BHALLA 24 September 2010 at 13:38

Software consists of carrier medium such as CD, Floppy and coded data. Softwares are categorized as standardized software or canned software and specific software or customized software. Standardized software or Canned software is mass market

GST: A Note on Applicability of Sec 49A - New offset method

CA Premanshu Jaiswal 22 July 2019 at 11:48

An Analysis on Change of Offsetting Mechanism of GST Liability and Credit - Sec 49 provides for Payment of tax, interest, penalty and other amounts under the ..

High Courts & Lower Courts & few issues?

Durga Rao 13 July 2012 at 11:43

Citizens very often complain about our legal system and as to how the Courts are functioning in this country. People having experience with Courts will explain in detail as to how our system functions. Unless one is a habitual litigant misusing th

Friendly introduction to service tax

Annu Agarwal 25 April 2014 at 11:04

Here a conversation between me and my friend who wants to start up his advertising business,please have a look:My Friends Question1My Friend:Hey! I need to start up my own advertising business.Is service tax applicable to me?Me:Hey there,Congr

Section 194N: TDS on Cash Withdrawal from Banks/Post Offices (Updated for FY 2021-22)

CA.R.S.KALRA 15 August 2021 at 16:32

Section 194N is applicable in case of cash withdrawals of more than Rs 1 crore during the FY. This section will apply to all sums of money or an aggregate of sums withdrawn from a particular payer in the FY.

Latest GST updates and Notifications - January 2021

CA NISHANK JAIN 24 February 2021 at 11:58

Discussing the latest updates w.r.t GST as issued under various circulars by CBIC, including due date compliances for the upcoming months, and facilities made available on the GST Portal.