CAclubindia Articles
Compliance Chart showing Due Date of GSTR 3B and GSTR 1
Due to multiple notifications issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filing of GST Returns. Recent Notification has removed certain condition which is attached earlier especially with Interest Rate.
MSME investment and turnover calculation criteria - Notified
A composite criterion of investment and turnover shall apply for classification of an enterprise as micro, small or medium.
Input Tax Availability on Transportation of employees
The issue regarding allowing of availability of input tax credit relating to the facilities provided to the employees by the companies has been a point of dispute between the taxpayers and department since inception of GST regime. AAR has always given a regressive ruling i.e. not in favour of taxpayers
Important Changes Introduced in CGST (Fourteenth Amendment) Rules 2020
In this article, we discuss some of the Important Changes Introduced in the Goods and Services (Fourteenth Amendment) Rules 2020, which have been released by CBIC on 22nd December 2020.
ITR-2 for FY 2019-2020- Key Additions
Recently, the government (CBDT) notified the Income Tax Return Forms (ITR) for the financial year 2019-20 (A/Y 2020-21).Today i.e. on the 26th of June, 2020, th...
GSTR-3B- Manner of Calculation of Interest & Late Fees for delay in filing
Government has come up with few Notifications on 24th June 2020, for extending the various due dates for filing GSTR -3B return and GSTR 1 return for various months to provide relaxation in view of spread of Novel Corona Virus (COVID-19)
Permanent Establishment under International Taxation
This article will focus on a very vital topic in the International taxation field. There are different views regarding permanent establishment based on the OECD model and the UN model.
Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C
In this article, we discuss the provisions of Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C in the case where the assessee has adopted the presumptive tax system.
Equity investments: The Key to Comfortable Retirement
Where investing for retirement is concerned, if you are young, investing regularly in equity and, more importantly, increasing your investments periodically and staying invested, will help you achieve sufficient wealth for a comfortable and fruitful retirement
Plant and Machinery under GST
The term under GST that needs a wider interpretation is "Plant and Machinery", because the scope of the same goes beyond our imagination.
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