CAclubindia Articles

Credit Note accounted in the Audited annual financial statement but not in GST

CA Ruchika Tulsyan 12 July 2019 at 11:38

Credit Note accounted in the Audited annual financial statement but are not permitted under GST (5J of GSTR-9C) (+)

Discount given after supply has been made under GST

Priyanshi Desai 12 July 2019 at 11:38

Crux of this article � Action plan for drafting clause relating to post-supply discount in agreement entered into at or before the time of supplyIntroduct

Dissection of CA Final (new syllabus) - Direct Tax Laws and International Taxation, May 2019

CA Mehul Thakker 10 July 2019 at 11:26

Kind Attention: Students of CA (Final) appe

All about Significant beneficial owner Form No. BEN-2

CS CHARU VINAYAK 10 July 2019 at 11:25

All about Significant beneficial ownerSignificant beneficial owner" means an individual referred to in sub-section (1) of section 90, who acting alone or t

Refund of unutilized input tax credit under GST under inverted duty structure

CA Gaurav K. Mittal 10 July 2019 at 11:25

Refund refers to an amount that is due or refundable to the payer from the tax administration or department. Like any other taxation law, under GST regime also,..

All about articles of association of the company

CS CHARU VINAYAK 10 July 2019 at 11:25

An article of Association is one of the important documents which have to be filed with the Registrar at the ti

Audit documentation requirement and observation as per QRB

CA Amrita Chattopadhyay 10 July 2019 at 11:25

The audit profession has been in news in the recent times due to various frauds reported in the corporate world. Various questions have been raised on the profe..