CAclubindia Articles

Whether Advance Ruling Authority can determine issue relating to Place of Supply

Member (Account Deleted) 08 April 2020 at 10:47

Whether Advance Ruling Authority can determine issue relating to Place of Supply. Let us understand it in respect to the Kerala High Court Ruling.

COVID-19 lockdown: Statutory requirements to pay wages

CA Rishi Arora 08 April 2020 at 10:47

The Indian Government issued a 21 days lockdown order for the entire country which started on 25th March, 2020. This resulted in closure of all establishments except the ones which provide essential services. Many people are not able to work especially in the manufacturing sector.

IND AS 33: Computation of Basic Earning Per Share

Rishabh Khandelwal 08 April 2020 at 10:47

Basic Earning per Share computation is a concept envisaged by IND AS 33. The formula for the computation of Basic Earning per Share is Profit/Loss Attributable to ordinary equity shares divided by the weighted average number of equity shares outstanding during the period.

GST on supply of used vehicles

CA Akshay Hiregange 08 April 2020 at 10:47

A registered person dealing in second-hand sale of a motor vehicle (which is falling under chapter 87) was eligible to claim the abatement of 35% of the value of taxable supplies and pay GST on only 65% of the value of supply of such motor vehicle on fulfilling prescribed conditions.

My CA Journey was not easy but Adventurous

CA Manoj Kumar 08 April 2020 at 10:46

I'm sharing my story here and I think it'll encourage many of students who are stuck in between the circle of May & November.

GST implications on Real Estate Transactions

CA Ankit Kumawat 08 April 2020 at 10:46

There are 2 types of Transactions prevailing the Real estate Business Works Contract Services and Real Estate Transactions. This article explains the implications GST on real state.

How to claim EPF Advance Online?

CS Lalit Rajput 07 April 2020 at 17:41

Ministry of Labour & Employment, Government of India, Employees' Provident Fund Organisation, India has issued FAQ's on EPF ADVANCE to fight against COVID-19 Pandemic.

GSTR-1 : Eligibility, Format, Return Filing and Late Fees involved

Aishna Kukreja 07 April 2020 at 14:10

GSTR 1 contains the details of the outward supply of goods, services, or both. GSTR-1 can be filed monthly as well as quarterly.

Donation to PM cares fund 100% deduction under Section 80G

Aishna Kukreja 07 April 2020 at 13:45

Donation to PM CARES Fund is eligible for 100% deduction under 80G of the Income Tax Act, 1961. The donation to PM CARES Fund is also an eligible CSR Activity.

Assignment of copyrights

FCS Deepak Pratap Singh 07 April 2020 at 10:37

Assignment of copyright can be done in exiting work at the time of assignment. Section 18 permits assignment by a prospective owner, i.e. a person, who is not the first owner in future work. Proviso provides that the parties can enter into an agreement for assignment of copyright in future work.