A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announcements published on the website of the ICAI www.icai.org at the relevant time: –
The Companies (Amendment) Bill, 2019 was passed by the Rajya Sabha on the 30th day of July, 2019 and received the Assent of President on 31st July 2019. Earlier the Amendment Bill, 2019 was passed by Lok Sabha on the 27th day of July, 2019. While introducing the Bill in the Lok Sabha, the Hon’ble […]
This Compendium of Accounting Standards is relevant for all companies, other than the companies following Ind AS, and also to non-corporate entities for the purpose of preparation and presentation of good quality financial statements.
Server means a person or thing that serves. Another meaning of server is that a computer or computer program which manages access to a centralized resources or services in a network. As per Section 2(24) of Companies Act, 2013, Company Secretary (CS) means a Company Secretary as defined in Section 2(1)(c) of the Company Secretaries […]
Definition of expression export of goods represents activity of taking goods out of India to a place outside India. In this definition, activity of supply is missing. In the Constitution of India, for an export supply of goods or services or both, expression supply of goods, or of services or both in the course of import of the goods or services or both into, or export of the goods or services or both out of, the territory of India has been used.
