Traditionally, corporate securities were categorized into two either stocks or debts. This means that a transaction in the company’s security either created increased company’s assets or incurred a liability to the company.
I have prepared the scope of the management as well as GST auditor responsibilities in GST audit under the GST laws. GST auditor’s responsibility is to audit the particulars included in the GSTR 9C to ensure that they are free of any material mis-statement.
Kindly read the notes carefully. This utility shall prepare GST Annual return GSTR-9 automatically (except some cells which require manual intervention) based on inputs provided. I hope this utility would be helpful to many professionals.
Section 12 mandates all the companies to have registered office either at the time of incorporation or within 30 days of incorporation. Registered office of a company is a place where all the communications and notices may be sent.
As per Section 44(1) read with rule 80(1) Form GSTR-9 is applicable for all the registered regular persons and Form GSTR-9 A is for person registered under section 10.
It has been observed that some of the e-Commerce operators have no physical presence in all the States/UTs whereas, the registration application and process requires address of Principal Place of Business in every state/UT.
Queries are being received from members as to the manner in which the numeral 1 is required to be written while marking preference in the ballot papers.
Shri Arun Jaitley, Union Minister for Finance and Corporate Affairs, exhorted Directorate of Revenue Intelligence to maintain high integrity and professional standards and endeavour to become a a near perfect organisation.
Introduction The Ministry of Law and Justice have brought certain amendments in 31 sections of the Companies Act, 2013 vide its Ordinance dated 2nd November, 2018 viz. Companies (Amendment) Ordinance, 2018 (Ordinance) effective from 02.11.2018. Synopsis of the same is hereunder: SECTION PARTICULARS PRE ORDINANCE- Provisions POST ORDINANCE- Provisions Section 2 “financial year” Application for […]
