GST Confiscation Seizure Section 130 Section 67 Section 129 Redemption Fine INS-01 CA A Jatin Christopher ICAI PDF No custody, No confiscation-GST Perspective September 2022 · 18 min read · 1 reads
GST Corporate Guarantee Related Persons Schedule I Section 7 Valuation Rules CA Aditya Dhanuka ICAI PDF Is levy of GST guaranteed on Corporate Guarantee? September 2022 · 18 min read · 1 reads
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GST Schedule II Entry 5(e) Tolerating an Act Circular 178 Liquidated Damages Section 7(1A) CA S Thirumalai ICAI PDF Ambit of tolerance and refrain under GST September 2022 · 18 min read · 1 reads
Audit and Assurance Manifestation of Trust Fraud Detection Kingston Cotton Mills CARO 2020 Schedule III NFRA Joint Audit Peer Review Amarjit Chopra PDF Audit and Assurance – Manifestation of Trust July 2022 · 18 min read · 1 reads
GST Employee Recoveries Notice Pay Canteen Facility Transport Schedule III Section 7 Section 2(31) AAR AAAR CBIC Factory Act ICAI PDF GST liability on employee recovery: Is it the beginning of the end? May 2022 · 18 min read · 1 reads
Blockchain Digital Accounting Triple Entry Accounting Smart Contracts Distributed Ledger Audit Automation Corporate Governance Industry 4.0 MCA SEBI GST ITC ICAI PDF Potentiality of Blockchain Technology in Accounting, Auditing and Corporate Governance April 2022 · 18 min read · 1 reads
Transfer Pricing Related Party Transactions Arm’s Length Price International Taxation TNMM CUP RPM CPM Section 40A(2)(a) ITAT GST Valuation Customs ICAI PDF Transfer Pricing of Related Party Transactions – Only a Tax Concern? April 2022 · 18 min read · 1 reads
GST ITC Finance Bill 2022 Section 16 Section 38 Section 41 Section 49(12) Rule 36(4) Rule 86B Section 50(3) Section 16(4) GSTR-2B Bharath Kumar PDF Input Tax Credit – Amendments proposed in Finance Bill, 2022 March 2022 · 18 min read · 1 reads
Natural Justice Audi Alteram Partem Nemo Judex In Causa Sua Article 14 Article 21 Section 274 CGST Rule 21A Rule 86A Cross Examination Speaking Orders Faceless Assessment ICAI PDF Principles of Natural Justice in Various Laws February 2022 · 18 min read · 1 reads