"The author is a DISA Qualified Chartered Accountant who specializes in Indirect taxation litigation, advisory and compliances"
Discover how YouTubers earn through advertisements, affiliate marketing, and subscription-based content. Learn about the GST implications on their income and the necessary compliance requirements.
GST on Software sales – Whether it is a goods/service and composite/mixed supply and If supplied outside India, whether treated as export ?
Clearing the air on tax queries for Non-Residents in India. Understand residency criteria, tax implications, TDS, property transactions, and more.
Unraveling the complexities of GST on cryptocurrency transactions: understanding the taxability and valuation from a legal perspective.
Discover why pizza toppings can be more expensive than the pizza itself. Learn about the recent GST decision and how it affects the cost of your favorite toppings.
Clearing CA seems to be a feat achieved which is truly so. However, getting a post qualification degree adds an extra to the ordinary. For this the Institute of Chartered Accountants of India (ICAI) offers some post-qualification courses one of them being Diploma in Information System Audit (DISA). Also as per ICAI Guidelines for members, […]
Section 7(2) of the CGST Act,2017 contains Schedule III which includes activities which shall neither be treated as supply of goods nor services also termed as Negative List in GST these are:
On 20th September 2021, CBIC issued a Circular No. 160/15/2021-GST which in simple language reads as under: The intent of law as specified in the Memorandum explaining the Finance Bill, 2020 states that “Clause 118 of the Bill seeks to amend sub-section (4) of section 16 of the Central Goods and Services Tax Act so […]
GST Registration can be cancelled either suo-moto or on application filed by the registered person. But why would a person want to cancel the registration? Circumstances that would warrant the registered person to cancel his registration are: a) The business has been discontinued/transferred fully for any reason/amalgamated with other legal entity/demerged, or otherwise disposed of/death […]
Now Ministry of Corporate Affairs (MCA) has amended the Companies (Specification of definition Details) Rules, 2014 w.e.f. 1st April 2021 to give effect to higher monetary limits for a private company to be considered as a small company. The limit of maximum Paid-up capital has been increased from Rs. 50 Lakh to Rs. 2 Crores and the maximum turnover limit has been increased from Rs. 2 Crores to Rs. 20 Crores to be a small compan
