CAclubindia Articles

Penalty/Fine on Late filing of e-form along with additional Fees

CS Divesh Goyal 30 December 2019 at 10:13

In this editorial, author will strive to answer the following: -Whether Additional Fees is fine or Penalty? - Provisions dealing with late filing of e-form. -Consequences on late filing of e-forms except additional fees.

Accounting perspective of new GST input credit restriction rules

CMA Ramesh Krishnan 30 December 2019 at 10:12

The CBIC imposed the restriction on availment of input tax credit (ITC) under GST in respect of invoices or debit notes, the details of which not have been uploaded by the supplies under sub section (1) of section 37 of CGST act.

Penalty Under Section 271(1)(C) of the Income Tax Act 2016

Dilip K Raina 30 December 2019 at 10:12

Penalty Under Section 271(1)(C) of the Income Tax Act 2016

Tax transparency through FATCA and CRS

Sandeep Bhatnagar 30 December 2019 at 10:12

Tax transparency through FATCA and CRS

Latest Notifications as issued by CBIC on dt. 26.12.2019

Kusum Gandhi 30 December 2019 at 10:12

Latest Notifications as issued by CBIC on dt. 26.12.2019

Know truth about the E-Invoice through Myth vs Reality

Guest 28 December 2019 at 15:36

Know truth about the E-Invoice through 'Myth vs Reality'

Blocking of GST Credit and Restriction of ITC to 10% of GSTR 2A

Rohit Kumar Singh 28 December 2019 at 10:54

The GST Council in its 38th Meeting held on 18th December, 2019 at New Delhi decided to take certain measures to curb the issue of ITC being availed on fake invoices as well as fall in monthly GST revenue collection.

Problems in GST that needs to be solved

CA Sudhir Halakhandi 28 December 2019 at 10:54

RESPECTED GST LAW MAKERS- PLEASE LISTEN AND SOLVE

Value Creation through Intangibles at 3 Levels

Tulasi S Sastri 28 December 2019 at 10:54

Value Creation through Intangibles at 3 Levels

FAQs on independent director

CS Divesh Goyal 28 December 2019 at 10:54

Independent directors have a crucial role to play for keeping good governance practices. In order to ensure the basic literacy of company law, securities law and accountancy among Independent directors and to boost Corporate Governance standards in India, the Govt. has decided to introduce online proficiency self-assessment test for Independent directors.