CAclubindia Articles

FAQs on online upload and download of form GST ANX 2 JSON file in new return offline tool

Guest 02 January 2020 at 14:00

Download of GST ANX-2 JSON file1. Why do I need to download the GST ANX 2 JSON file from the GST Portal?The data in GST ANX-2 is majorly auto-populated from th..

Corporate Compliance Calendar for January 2020

CS Lalit Rajput 02 January 2020 at 12:22

This article contains various Compliance requirements under Statutory Laws. Compliance means adhering to rules and regulations.

Do you know there is late filing fees for GSTR-1?

CA Mayur Todmal 02 January 2020 at 10:12

As a GST practitioner, you must be aware of late fees for delayed filing of GSTR-1. So, file all your pending GSTR-1 by 10th January 2020, in order to save your hard-earn money and from today itself be punctual in filing GSTR-1 as well.

Acceptance of Loan before filing of 20A allowed or not?

CS Divesh Goyal 02 January 2020 at 10:12

MCA has come with New Section 10A inserted after Section 10 by Companies (Amendment) Ordinance, 2018 dated 02.11.2018 and same has been inserted in Companies (Amendment) Act, 2019

Section 143(1) Scheme of processing of return

kanika 02 January 2020 at 10:12

If return is filed having a claim of refund and case is selected for scrutiny under section 143(2), then the refund shall be granted to the assessee under section 143(1). ITD can't stop the refund till the completion of assessment under section 143(3).The return shall be processed under section 143(1) even if the case is selected for scrutiny and there is a refund.

Understanding AS 25 - Interim Financial Reporting

Somesh Agrawal 02 January 2020 at 10:12

Accounting Standard 25 on Interim Financial Reporting is an accounting standard issued by ICAI (The Institute of Chartered Accountants of India) that speaks about the preparation and presentation of interim financial statements of an entity.

New Year at last brings revised GST Audit Form

CA Umesh Sharma 31 December 2019 at 10:18

Read this beautiful conversation between Arjuna and Krishna. Where Krishna tells Arjuna about all the recent changes in the GSTR-9C offline utility forms updated on the 24th of December, 2019.

Quick Summary on GST E-invoicing

CA Ravi jain 31 December 2019 at 10:18

E-invoicing is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the proposed electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal to be managed by the GST Network.

All about ECSIN

CS Divesh Goyal 31 December 2019 at 10:18

In exercise of the powers conferred by clause (1) of Part II of the Second Schedule to the Company Secretaries Act, 1980 as amended by the Company Secretaries (Amendment) Act, 2006. The council member in its 261st meeting held on 27th June, 2019 issued Employee Company Secretary Identification Number.

Wealth Creation: New Year Resolution for 2020

Swapnil Pradhan 30 December 2019 at 10:13

While money doesn't grow on trees, it can grow when you save and invest wisely. Money may not add happiness but lack of money definitely multiplies misery.