CAclubindia Articles
Launch of GSTR-2B under GST
GSTR-2B is going to be such an auto-drafted ITC statement , which will be generated for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1, GSTR-5 and GSTR-6 .
Clarification regarding applicability of Dynamic Quick Response (QR) Code on B2C invoices
This clarification is applicable to a tax invoice issued to an unregistered person by a registered person whose annual aggregate turnover exceeds 500 Cr rupees in any of the FY from 2017-18 onwards.
India Budget 2021 - A Usable Template
Discussing the impact of Union Budget 2021 on Personal Taxation, Corporate Taxation, Revision of Time Limit, Business Income, Deductions, Exemptions, Assessments, Appeals, TDS, TCS, Customs Duty and GST.
Section 194LD | TDS on Income by way of Interest on certain Bonds/Government Securities
Discussing Section 194LD of the Income Tax Act which deals with the TDS on Income by way of Interest on certain Bonds/Government Securities including its meaning, rate of TDS, nature of payment etc.
Whether tax paid on intra-state inward supply in one state can be used to pay output tax liability in another state
A combined reading of Section 16(1) of CGST Act, 2017 and definitions it is concluded that registered persons can avail ITC (IGST & CGST & SGST) u/s 16(1) of CGST Act, 2017 and not separately under respective Acts.
Corporate Tax Concession - All you need to know about Form 10IC and Form 10ID of Income tax
Domestic companies get an option to pay their corporate taxes at a concessional tax rate u/s 115BAA and 115BAB of the Income Tax Act, 1961 by filing Form 10IC and Form 10ID pertaining to certain conditions.
Pros and Cons of Proposed new sub-section 255 of the income tax act in Budget 2021
Discussing the reality of Section 255(7) with the help of analyzing the pros and cons of the Faceless Adjudication Mechanism, which was announced by FM in Union Budget 2021 Speech.
What is IEC Code? How to apply for IEC Code?
IEC Code contains a 10 digit number issued by the DGFT, Department of Commerce and Government of India. IEC Code is the same as the PAN of the firm.
All about Equalisation Levy
Equalisation Levy was introduced in India in 2016 via Chapter VIII of the Finance Act 2016, with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India.
Companies (Specification of definitions Details) Second Amendment Rules, 2021
MCA has released the Companies (Specification of definitions details) Second Amendment Rules, 2021 to further amend the Companies (Specification of definitions details) Rules, 2014. Let us understand the changes made, in detail.
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