CAclubindia Articles
Planning for the Five Great Goals of Life
My task is not only to pick superior investments but to guide people gently, non-argumentatively how much capital they really need to accumulate, and how much time they have.
GST Impact on Sale of Capital Goods (Business Assets)
In this article, we will discuss the GST impact on Sale of Capital Goods (i.e. Business Assets), including the provision of supply.
Section 206C(1H) - New Provisions and its applicability w.e.f 01.10.2020
The Finance Act, 2020 inserted sub-section (1H) u/s 206C w.e.f 01.10.2020 which requires a seller to collect TCS from the buyer for the amount received as consideration for the sale of goods if it exceeds Rs. 50 lakhs in any previous year.
Unimplemented directions of RBI on Auto re-designation of banking a/cs into Senior Citizen Account
Discussing the text of an important and relevant portion of a simple query, supported with a clear example, I posed to DBR (RBI) - Unimplemented directions of RBI on Auto re-designation of banking a/cs into Senior Citizen Account.
Snapshot of CSR amendments
MCA has issued Companies (Corporate Social Responsibility Policy) Amendment rules, 2021 ("the rules") and notified Section 21 of the Companies (Amendment) Act, 2019 on 22 January 2021.
Starting Up From Scratch - A Wise Choice?
What do you think is the most viable career choice post-qualification? Being an employee or employee generation? Let us discuss.
OPC Annual Filing & AGM Provisions
The article deals with Annual Filing & AGM Provisions (including 2020 extension clarification) for a One Person Company u/s 2(62) of the Companies Act 2013.
All you need to know about QRMP Scheme
Discussing the Eligibility, Exercising Option, Details of Outward Supplies, Payment of Tax, GSTR-3B Filing and Applicability of interest and late fee w.r.t the QRMP Scheme.
Procedure Of GST Registration By Insolvency Professional & Related Queries
The government recently brought Circular No. 134/04/2020 & 138/08/2020 and in doing so introduced some clarifications concerning the Procedure Of GST Registration By Insolvency Professional.
Life of Capital asset 5% Per Quarter or 60 Months - Analysis of Rule 40(2) & Rule 44(6) of CGST Rule 2017
In CGST Rules, there are two provisions which refer to the Section 18(6) and prescribes the method for calculating the input tax credit for the said purpose. i.e. Rule 40(2) & Rule 44(6)
Popular Articles
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- New Interest Rates on Post Office Schemes from 1 July 2026
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