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No GST on TCS – Corrigendum to Circular No. 76/50/2018-GST

Corrigendum to Circular No. 76/50/2018-GST dated 31st December, 2018 issued vide F. No. CBEC-20/16/04/2018-GST- Reg. which finally clarified that there…

CONVERSION OF CA FIRMS INTO LLPs- COUNCIL GUIDELINES

COUNCIL GUIDELINES FOR CONVERSION OF CA FIRMS INTO LLPS (Guidelines No.1-CA (7)/03/2011, dated 4th November, 2011) In terms of the…

Quick Study of Banning of Unregulated Deposit Ordinance, 2019

There has been a lot of hues and cry on the recently introduced ordinance by present government on the totally…

Jurisdiction Case Law GST – Multiple Place of Business and Enquiry – Shafi Khan Khokhar v. State of Maharashtra

GST : Where assessee carried on business at Mumbai and Jaipur and he filed writ petition challenging an enquiry initiated…

Lack of declaration in Form No. 10 regarding specific purpose – Income Tax Case Law

Case Law - Section 11 of the Income-tax Act, 1961 - Charitable or religious trust Commissioner of Income-tax (Exemptions) v.…

Inter-State supplies made to unregistered persons in Table 3.2 of GSTR-3B and Table 7B of GSTR-1 – Circular No. 89/08/2019-GST

The government has seen mismatches in the details of interstate supplies to unregistered persons in GSTR-3B when compared with GSTR-1.…

All About UDIN For Practicing Chartered Accountants (CAs)

What is Unique Document Identification Number (UDIN)? Unique Document Identification Number (UDIN) is 18-Digits system generated unique number for every…

ICAI-UDIN-LIST OF APPLICABLE CERTIFICATION – Chartered Accountants

(i) Certificates issued on the basis of Financial books of accounts and annual financial statements-Capital Contribution Certificate/net worth certificate (ii)Certificates…

No Need to Pay Tax if Income is upto Rs. 5 Lakh, But no Change in Slab Rates

Budget 2019 - No Need to Pay Tax if Your Income is upto Rs. 5 Lakh In Budget 2019, The Government has…

Pradhan Mantri Shram-Yogi Maandhan Scheme – Budget 2019

In Budget 2019, The Modi Government has launched a mega pension yojana namely 'Pradhan Mantri Shram-Yogi Maandhan' for the unorganised sector…