Articles

Geared up for Billing under GST

Invoicing is a crucial aspect of tax compliance for every business. Input tax credit can be availed on the basis of Invoice, Tax Invoice, Debit note, ISD Invoice, ISD credit note or other documents as prescribed. One of the important conditions of ITC rule is “Input tax credit shall be availed by a registered person only if all the appl...

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Meaning of Term ‘Business’ and Taxation of NGOs under GST

The Supreme court in west Bengal state warehousing corporation Vs. Indrapuri studio Pvt. Ltd. has examined the meaning of inclusive and exhaustive definition as appearing in various statues. The word “include” when used, enlarge the meaning of expression defined so as to comprehend not only such things as they signify according to the...

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Modinomics as spring board of greater, stronger new India

In three years the Narendra Modi government has secured India’s position as the spring board of world economic growth. India is growing at 7.9 per cent when the world is growing at 3.1 per cent. The stock market is booming. India is for the first time surplus in power and coal production. ...

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High-Value Transactions Under Scanner

To keep a watch on high-value transactions by taxpayers, the I-T department has developed a statement of financial transactions called Annual Information Return (AIR). ...

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Is equity capital deemed as preference capital ?

Companies which are raising funds from angel investors or through venture capital funds are in dilemma which instrument is required to be issued against the investment. The decision is taken by the investors in general to which instrument they should get against their investment. ...

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Note on Tax on Important Commodities under GST

Cement: Packaged cement attracts central excise duty of 12.5% + Rs.125 PMT and standard VAT rate of 14.5%. At these rates, the present total tax incidence works out to more than 29%. If we include tax incidence on account of CST, octroi, entry tax, etc., the present total tax incidence would work out to more than 31%. As against this, the...

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Tax Incidence on Entertainment Services under GST

Taxes on entertainments and amusements (covered by the erstwhile entry 62 of State List of the Constitution) have been subsumed under GST except to the extent of taxes on entertainments and amusements levied by a Panchayat or a Municipality....

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Documents for Supply of Goods – GST

GST is going to be reality with effect from 1st July, 2017 as per the statements issued by Government of India on day to day basis. First and foremost document that is required to be generated after implementation of GST is Invoice because supply cannot be stopped as it may involve additional cost by way of late delivery charges....

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SEBI’s proposal for more stringent Monitoring of Utilization of Issue Proceeds

SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 (ICDR Regulations) requires that while raising funds from the public, the company has to mention the object for raising the fund. ...

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Proposed framework for consolidation and re-issuance of debt securities issued under SEBI (Issue and Listing of Debt Securities) Regulations, 2008

The Companies Act,1956 had provisions regarding the consolidation and reissuance of debt securities under section 121.This section gave the company power to keep the same security alive for the purpose of re-issue after it's been redeemed....

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