Articles

Procedure for Declaration and Payment of Interim Dividend

As per section 123(3) of Companies Act, 2013, a dividend is said to be an Interim dividend, if it is declared by the Board of directors during any financial year out of surplus in the profit and loss account and out of profits of the financial year in which such interim dividend is sought to be declared....

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Posted Under: Company Law |

Place of Supply of Goods or Services Part-III

Generally place of supply will be the place of recipient of service, if it is not available then place of supplier of service except of specified services as given in subsequent sub-sections. This is similar to the default rule applicable to domestic transactions...

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Posted Under: Company Law |

Digital India for Inclusive Growth and Sustainable Development

Cashless society is not a new found phenomenon. Decades back, India craved for it with plastic cards. The worldwide trend is to relegate cash transaction and India is not an island. Indian government has been facilitating this trend with a number of schemes and retro-measures. To weed out black money and corruption from public life, Gover...

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Posted Under: Company Law |

आइये समझे जी.एस.टी. को छोटे एवं माध्यम दर्जे के व्यापार एवं उद्योग के लिए (Download E-Book)

सरकार अब एक जुलाई 2017 से जी.एस.टी.लागू करने वाली है और इसके लिए आपको विशेष रूप से छोटे एवं मझोले व्यापारियों एवं लघु एवं माध्यम दरजे क...

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Impact of GST on E-Commerce Business

E- Commerce, a term unheard of a few years ago has now become “Apnidukaan” in the words of Amazon. On one hand, consumers get the advantage of comparing wide variety of products and their prices from the comfort of their homes, while on the other, E Commerce provides the seller an opportunity to grow their […]...

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Posted Under: Company Law |

Meaning and scope of Supply under GST With Examples

Taxable event is that event, happening of which attracts liability to tax. Taxable event is a very important event in any law as the levy and collection of tax is based on the happening of the taxable event. Although, the taxable event happens to be at a particular point of time, the levy and collection of such tax may be postponed for ad...

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Posted Under: Company Law |

Trus/False on merger & amalgamation for June 2017 exams of CS professional

CS Ritu Nagpal Merger and Amalgamation The section has become effective w.e.f. 12-09-2013 Q. 1 Can a section 8 company be amalgamated into manufacturing company? A. yes. As the purpose of the amalgamation of one company with another is to facilitate reconstruction of the amalgamating companies. Case Law: Sir Mathuradas Vissanji Foundation...

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Posted Under: Company Law |

Place of Supply of Goods or Services or Both (Under IGST Act)

The basic principle of GST is that it should effectively tax the consumption of such supplies at the destination thereof or as the case may at the point of consumption. So place of supply provision determines the place i.e. taxable jurisdiction where the tax should reach. The place of supply determines whether a transaction is intra-sta...

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Posted Under: Company Law |

GST: Place of Supply of Goods or Services Part – II

Continuing with the discussion, today we shall discuss the changes made in the section 10. It is newly added clause in the draft GST law for determining place of supply of services where location of service provider or the location of service receiver is outside India....

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Posted Under: Company Law |

Jobwork under GST

Job-work sector constitutes a significant industry in Indian economy. The manufacturing industries now-a-days stick to their core competencies and get most jobs done on outsourced basis. Here we are analyzing the position of Job Worker under GST regime....

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Posted Under: Company Law |
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