"I am a young Chartered Accountant, cleared my chartered accountancy in May, 2018. I am also pursuing LLB from University Law College, Jaipur. In addition to above, I have also started an online platform 'CA PRO" to integrate the CA Community and to interact with general public. Website: www.ca-pro.in"
Introduction: In this article we will discuss the treatment of following discounts under GST: ♠ Discounts at the time of supply/sale ♠ Post-sale discounts Discount agreed at the time of supply/sale Discount not agreed at the time of supply/sale Analysis: As per section 15(3) of CGST Act, 2017 the value of supply shall not include […]
Introduction: The author in this article has analyzed the provisions of the various Acts with regard to the definition of a relative. A comparative analysis has been done among the definitions provided under: Companies Act, 2013 Income Tax Act, 1961 Accounting Standards Goods & Service Tax Tax Act, 2017 Analysis: Comparative chart of the definition […]
