Analysis of GST Rule 86B – Restriction on ITC Utilisation in ECL
ANALYSIS OF RULE 86B OF THE CGST RULES 2017 – Restriction on ITC Utilisation in Electronic Credit Ledger (ECL) Applicability...
CBDT issues Instructions regarding Selection of Cases for issue of Notice u/s 148 of the Income Tax Act, 1961
1. The Central Board of Direct Taxes and Customs (CBDT) issued the Instructions regarding the selection of cases for the...
Memorandum of Association of a Company
2: 4 (b) the State in which the registered office of the company is to be situated; 3&5 (d) the...
Liability in case of Shareholder Less than the prescribed limit in a company
Section 3A of the Companies Act 2013: Members severally liable in certain cases. If at any time the number of...
Incorporation of the Company : Section 3 of the Companies Act 2013
Section 3 of the Companies Act 2013: Formation of Company:- (1) A company may be formed for any lawful purpose...
Relief To Senior Citizen From Filing Income Tax Return
Introduction:- Hon’ble FM Smt. Nirmala Sitaraman proposed in Budget 2021 that certain classes of Senior citizens who fulfill following conditions...
CA Exams 2021: ICAI invites Empanelment to act as Exam observers for May 2021 Exam
The Institute of Chartered Accountants of India (ICAI) announced the Empanelment to act as ICAI Exam observers for May 2021...
Zero rated supply under GST post budget 2021
The Finance Bill 2021 has proposed two major amendments in the Integrated Goods and Services Tax Act, 2017. Both the...
Section 194Q of the Income Tax Act: TDS on Purchase of Goods
https://youtu.be/FeH1CXwZG3w Applicability of Tax Deducted at Source (TDS) u/s 194Q on Purchase of Goods- In the Budget 2021-22, a new section...
CGST Delhi officials arrest man for ITC fraud of Rs 50.03 crore
Ministry of Finance CGST Commissionerate Delhi officials arrest man for input tax credit fraud of Rs 50.03 crore Posted On:...