"August, 2022" Archive - Page 128

No plan to reduce GST on educational material like pencil, eraser, pen etc

Government has no plan to reduce the Goods and Services Tax (GST) slapped on educational material like pencil, eraser, pen, notebooks etc;...

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e-Way bill for intra-state movement of gold & precious stones- States can decide

GST Council recommended that State can decide on imposition of requirement of e-Way bill for intra-state movement of gold & precious stones ...

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CBDT amends Income Tax Rule 21AK

Notification No. 87/2022-Income Tax [G.S.R. 610(E)] 01/08/2022

CBDT amends Rule 21AK which explains Conditions for Section 10(4E)  of Income Tax Act, 1961. CBDT vide Notification No. 87/2022-Income Tax | Dated: 1st August, 2022 inserted the word ‘non-deliverable forward contracts’, the words ‘or offshore derivative instruments or over-the-counter derivatives’ in the rules an...

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GST E-invoice limit reduced to Rs. 10 Crores wef 01/10/2022

Notification No. 17/2022-Central Tax [G.S.R. 612(E)] 01/08/2022

With effect from 1st October, 2022, Every registered taxable person whose aggregate annual turnover exceeds Rs. 10 Cr in any of the financial year since 2017-18 shall liable to issue E-Invoice. Earlier the limit was Rs. 20 Croroes. The registered person who is required to issue E-Invoice shall upload its’ tax invoice in json file [&...

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Internal Auditing : Value Addition Mechanism

Internal Audit:- Traditionally It was developed as an checking of records on behalf of management to ensure a. That laid Internal Controls are adequate and Effective, b. Financial and other records & reports show the actual operations accurately and promptly and c. Each unit of the organization follows the policies and procedures as l...

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Need for a new legal framework governing Telecommunication in India

The number of telecom subscribers in India has grown from 1.5 Cr in 1997 to more than 117 Cr today. This represents a phenomenal 19% CAGR over a period of 25 years. India is today the second largest telecom market in the world....

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Summary of NCLAT Judgement on IBC 2016 for September 2021

NCLAT JUDGEMENTS COMPENDIUM FOR THE MONTH OF SEPTEMBER’ 2021 ON IBC, 2016 It gives us immense pleasure to share our 7th Edition of NCLAT Judgements Compendium for the month of September’ 2021 covering summary/ gist of finding of the Hon’ble NCLAT. The Judgement compendium prepared by us is for the purpose of understanding in short [...

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To claim benefit of Private Beneficiary Trust Assessee must prove the same with evidence

Ramgopal Thirani Family Trust Vs DCIT (ITAT Kolkata)

Ramgopal Thirani Family Trust Vs DCIT (ITAT Kolkata) We observe that the claim of assessee is that it is a Private Beneficiary Trust and thus, it was required to file its return of income on ITR-5, but inadvertently it filed ITR-7, which is meant for charitable trust claiming exemption(s). Before ld. CIT(A), it was submitted […]...

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ICAI President’s Message – August 2022

Chartered Accountants are acknowledged and respected all across the Globe not only because of their expertise in the fields of Accounts, Finance & Taxation but also due to their adaptability to cope with the changes that are taking place in the emerging areas such as Sustainability, Forensic, Information Technology etc....

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Cut-off-date for admission/registration/enrollment of CMA students extended

Cut-off-date for admission/registration/enrollment of students for December-2022 term of Examination is extended up to 10th August (Wednesday), 2022. In a similar line, the 2nd installment payment for students already admitted/registered/enrolled in Foundation/Intermediate/Final Course also stands extended up to 10th August (Wednesday), 2...

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