CAclubindia Articles
Amendment in time clause for refund of inverted duty structure has retrospective effect?
Whether amendment made in section 54 of CGST Act, 2017 regarding the time clause for refund of inverted duty structure has retrospective effect or not.
An Overdose of e-Commerce Shopping - Who is Winning the Game?
The sales of Amazon, Flipkart, and likes are soaring with far more profound entrance originating from tier II and below in India - A ride to remember for the e-commerce industry. So who is actually winning in this game?
Extend Tax Audit, Transfer Price Audit and Income Tax Return due date for AY 2020-21
Several organizations have come together to collectively request the FM Smt. Nirmala Sitharaman for an extension in the due date for filing of Tax Audit Report, Transfer Price Audit Report, and Income Tax Return for AY 2020-21.
Securities Transaction Tax - An Overview
STT is a tax levied on the purchase and sale of securities listed on stock exchanges in India. Amidst the COVID-19 pandemic, the interest rate for delayed payments of STT made between 20.03.20 and 30.06.20 has been reduced to 9% per annum.
Professional Empowerment Series - Chapter 1: Setting your Professional Goal
While setting goals look beyond self – keep service as the 1st goal, not how to earn. Have a goal that would wow you. Establish a purpose, vision, mission, and values for yourself.
LTC Cash Voucher Scheme - Should you Opt for it?
An employee is eligible for LTC and leave encashment of 10 days for travel to home town or any other destination twice in a block of four years. The cost of the ticket is exempt whereas the leave encashment is taxable.
GST Portal Issues - Did you also face a technical failure while filing GSTR-3B for September 2020?
The GST Portal experienced a major technical failure when users were filing their GSTR-3B return for Sept 2020. However, is there a reason for it? What lies ahead for the taxpayers? Is a technical failure of this magnitude justified?
Implications of amendments in GST dated 15.10.2020 in Rule 142 of the CGST Rules
An analysis of Rule 142 of the CGST Rules before and after the amendment in GST dated 15th October 2020 vide Notification No. 79/2020.
Implication on HSN Disclosure vide recent GST notifications
When a registered person supplies goods or services to a registered person, then HSN is to be provided without any relaxation. However, a registered person with AATO up to 5cr dealing with URD may not provide HSN.
Analysis of amendments in 1st proviso to rule 46 for Invoicing under GST
The GST Law requires that an invoice is issued on the occurrence of a certain event, being a supply, within the prescribed timelines. Let us analyze the amendments in 1st proviso to rule 46 for Invoicing under GST.
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