CAclubindia Articles

Impact of GSTR 2A on Input Tax Credit (ITC) Claims

Ishita Ramani 17 February 2025 at 07:34

GSTR 2A is a vehicle-generated statement in the GST portal that reflects inward materials based totally on the GSTR 1 filed via providers.

Form GST ENR-03: A Progressive Step Towards Inclusive E-Way Bill Compliance

CA Rohit Sonar 17 February 2025 at 07:34

CBIC introduced Form GST ENR-03. Effective from February 11, 2025, this form facilitates the enrollment of unregistered persons on the e-Way Bill portal, enabling them to generate e-Way Bills independently.

New Invoice Management System (IMS) in GST

CA.Sangam Aggarwal 17 February 2025 at 07:34

IMS was developed by GST Council and GSTN (Goods and Services Network) and it was launched on 1st October 2024, made available to users on 14th October for ITC computation and claim process.

Aadhaar Authentication: Latest Indian GST Update

Abhishek Raja 17 February 2025 at 07:34

To address concerns of potential revenue leakage, the Government introduced Aadhaar Authentication requirements under the Goods and Services Tax (GST) laws.

The Unstable Pillar: Why Cooperative Banks in India Continue to Falter

CA Abhishek Agarwal 17 February 2025 at 07:34

A deep dive into RBI's annual report reveals a staggering statistic: cooperative banks account for the highest number of penalties among financial institutions...

Practising Company Secretary - A Versatile Professional

Affluence Advisory 15 February 2025 at 07:27

In this article, we shall be discussing the plethora of services that a company secretary can render and the forums wherein he can appear and represent a client.

Types of Trademarks: Which One Fits Your Business or Service?

Ishita Ramani 15 February 2025 at 07:27

In this article, we shall go through the different types of Trademarks and the one that particularly suits your business or service.

Decoding Reverse Charge Mechanism (RCM) Under GST

CA. Bhavik P. Chudasama 14 February 2025 at 09:07

The Reverse Charge Mechanism (RCM) is a crucial aspect of the Goods and Services Tax (GST) framework in India, shifting the tax liability from the supplier to t..

Unexplained Cash Credits & Section 68: Tax Implications, Legal Battles and Key Judgments

Leena TheRaja 14 February 2025 at 08:27

A variety of monetary credits like advances, deposits, gifts, and loans are included in the definition of cash credits.

Comprehensive Guide to Deductions under Income Tax Bill 2025

CA Rohit Sonar 14 February 2025 at 08:27

The Income Tax Bill 2025, introduced to replace the decades-old Income Tax Act of 1961, brings a wave of modernization and clarity to the Indian taxation system.