CA.Pankaj Kumar Mishra ACA , ISC (Mathematics) ,MCOM

E-Commerce GST Applicability

E-Commerce GST Applicability E-commerce Operator: 1)Section 2(45):- An e-commerce operator : is a person who owns, operates or manages digital or electronic facility or platform for electronic commerce.  2) Section 2(44) Electronic Commerce: “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network; Levy & Collections …

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Invoicing under GST As per Section 31 and GST Invoicing Rules

Section 31(1) : A registered person supplying taxable goods shall, before or at the time of,— a) removal of goods for supply to the recipient, where the supply involves movement of goods; or b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, …

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ROC Annual Compliance – Private Limited Company

ANNUAL COMPLIANCE FILING BASED COMPLIANCE Section 92 (Annual Return)- Every Company shall prepare its Annual Return in Form MGT-7 within 60 days of holding Annual General Meeting. Signing Provision- Annual Return shall be digitally signed by a Director and the Company Secretary; or where there is no Company Secretary by a Company secretary in Practice. …

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Impact of GST on Professionals Like :CA/CS/CWA

Taxable Event – Supply The taxable event for levy of GST shall be ‘supply’ of goods and/ or services. Ropa Interior Calvin Klein Mujer The term ‘supply’ is defined inclusively to cover general supply and deemed supply. General supply includes all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, …

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Union Budget Highlights 2016 on Tax proposals

Highlights of the UNION Budget 2016 The thrust of tax proposals this year falls in nine categories:- Relief to small tax payers. Measures to boost growth and employment generation. Incentivizing domestic value addition to help Make in India. Measures for moving towards a pensioned society. Measures for promoting affordable housing. Additional resource mobilization for agriculture, …

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Mandatory Compliances for a Private Limited Company in India as per companies Act 2013

Mandatory Compliances for a Private Limited Company in India as per companies Act 2013: Although Private Limited Company is the most popular form of starting a business, there are various compliances which are required to be followed once your business is incorporated. Adidas Yeezy Boost 750 Managing the day to day operations of your business …

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Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”) We have audited the internal financial controls over financial reporting of XYZ Limited (“the Company”) as of 31 March 2016 in conjunction with our audit of the standalone financial statements of the Company …

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Rules regarding quoting of PAN for specified transactions amended

Rules regarding quoting of PAN for specified transactions amended The Government is committed to curbing the circulation of black money and widening of tax base. To collect information of certain types acheter viagra of transactions from third parties in a non-intrusive manner, the Income-tax Rules require quoting of Permanent Account Number (PAN) where the transactions …

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