E-way bill without the Supply When there is a supply, it is clear that the registered person has to generate the e-way bill. But when it is not a supply, then there are some conditions/cases when the generation of the e-way bill is required. E-way
GST Audit – Some Basics Source: ICAI We thank CA Vasant Bhat, Mumbai for drafting this article and CA S Venkataramani, Bangalore & CA. Ashok Batra, Delhi for reviewing the same. Feedback on the article may be sent at idtc@icai.in. Introduction 1.1 The concept of
Suggestions on GST on specified issues by ICAI The Institute of Chartered Accountants of India (ICAI), being the accounting regulator, has been proactively supporting the Government in creating awareness and disseminating knowledge of GST among various stakeholders. The ICAI has organized more than 3000 Programmes
Overview of Bank Branch Audits 2018 Lets have a overview of Bank Branch Audits 2018, by CA Amrseh Vashisht. A power point presentation which represent the proper guideline for the auditors which have to do the bank branch audit in 2018. AUDITORS ARE LIKE DOCTORS
Annexure to the GST FORM GSTR – 9D There are total 29 annexure to the GST FORM GSTR – 9D every annexure specify the following: Annexure 1.Details of transactions not offered to tax under the GST Laws Annexure 2.Details of supplies covered under Section 8
GST FORM GSTR – 9D : Statement of particulars With audit report there are some required statements of particulars which are to be furnished/submitted with the FORM GSTR-9C. GST FORM GSTR – 9D : Statement of particulars is regarding the important statements of business which is
Important Update: Government has notified changes in Section 35(5) & 44 of the CGST Act. Now the GST audit & certification which was required to be done by CA/CMA is no longer required. Taxpayers whose aggregate turnover exceeds 5 crores in the previous financial year
Proposed drafts of GST Audit report is out (drafted by ICAI) Indirect Taxes Committee of The Institute of Chartered Accountants of India has drafted following reports and Forms: Draft Form GSTR 9C – being the GST Audit report; Draft Form GSTR 9D – being the GST Statement
Key Highlights on Secretarial Standard on Dividends The principles set out herein relate to declaration and payment of Dividend on equity as well as preference share capital in accordance with the provisions of the Act and are in respect of Dividend as it relates to
Online or offline? All about LUT In order to make the export of goods or services, without payment of GST , a Letter of Undertaking (LUT) is required to be obtained under the provisions of Section 16 of IGST Act read with rule 96A of GST Rules,
