CAclubindia Articles
Section 194 | TDS on Payment of Dividend
In this article, we discuss all about Section 194 of the Income Tax Act 1961, which deals with TDS on Payment of Dividend, including its threshold limit, rate of TDS and a tabular summary of the entire section.
Validity of e-way bill narrowed by increasing distance from 100 km. to 200 km. per day
The validity of e-way bill under Rule 138(10) of the CGST Rules has been amended, according to which the e-way bill will now be valid for 1 day for every 200 km of travel, as against 100 km earlier.
Covid-19 Pandemic & Its Aftermath - How Indian Economy be facing the future?
Amid restrictions and precautions, let's have a look at how the economy at large is affected. More particularly let's talk about sectors such as Real Estate & Infrastructure, FMCG, IT Sector, etc.
Section 193 | TDS from Interest on Securities
In this article, we understand in details about the TDS Section 193 of the Income Tax Act, 1961 which deals with the TDS from Interest on Securities.
CA vs CMA vs CS
Each profession has its role in an organization for it to conduct activities and succeed. In this article, we draw a comparison between three of the most sough-after courses i.e. CA, CS, and CMA.
Transitions in GST rules which are applicable from 01st January 2021
With the increase in the number of fraudulent cases, fake invoicing by many concerns, and creation of dummy firms the GST department amends the CGST rules, 2017 that are made effective from 1st January 2021.
Is Interest not payable if the GST return is filed belatedly but amount is deposited in Cash Ledger within due date?
In many cases cash ledger was credited within the time, however, filing of return happened belatedly. There are strong reasons why interest should not be levied in such scenarios. Let us understand the legal matrix around this issue.
Rule 86B of CGST Rules and its Impact
Rule 86B has been introduced with an intention to curb unfair practices by traders to avail ITC and stop creating fake invoices to increase the turnover without any financial credibility.
How to Calculate 5% Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4)?
In this article, we discuss the computation of Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4) including, computation as per Books of Accounts and GSTR-2B, and claim of balance ITC.
A Critical Analysis of having TDS and TCS with GST on them
What we often ignore while checking our books of accounts is the impact of TDS/TCS under income Tax Act with Goods and Services Tax. In this article, we discuss the same in three subsets.
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