Table of Content Composite supply What is composite supply? What is meant by Principal supply? Analysis of provisions related to composite supply Taxability of composite supply Mixed supply What is mixed supply? Taxability of mixed supply Composite supply What is composite supply? According to section 2(30), a supply made by a taxable person to a…

Content What is E- invoicing? Who is required to generate E-invoice? Who is not required to generate E-invoice? What are the modes for generating E- invoice? What is the process of generating E-invoice? What is the time limit for the generation of E-invoice? What is E-invoicing? E-invoicing is the exchange of the invoice document between…

The Board of Directors of a company is primarily an oversight board. The main motive of Board of Directors is to ensure that the interest of non- controlling shareholders is protected. This paper is divided under two parts. The first part is about the corporate governance provisions related to meetings of BOD using statutes and…

Table of Content Following are the important notifications announced What is the CFSS and LLP settlement scheme? How can it be availed? Applicability of the Scheme/ Schemes The Ministry of Corporate Affairs has made a further effort to encourage a greater deal of ‘ease of doing business’, the Ministry of Corporate Affairs has enhanced the…

Content Can I update a salary detail? How can I update a salary record? Can I add a salary detail? How can I add a salary detail? Can I delete a salary detail? How can I delete a salary detail? Can I update the assessment year of a regular TDS/TCS statement by filing a correction…

Content Procedure in appeal Appeal fees Presentation of appeal Time for filing an appeal Delay in filing an appeal Payment of admitted tax Death of an assessee  Procedure in appeal An appeal is to be filed to Commissioner in Form No 35 and to the Tribunal in Form No 36. Cross objections are to be…

Due to Covid-19, many people are purchasing health insurance policies and premium paid on these policies are eligible for deduction under section 80D of Income Tax Act. Content In case of individual In case of HUF Condition for Deduction In case of individual Deduction in respect of insurance premium paid for family: In case of…

Basic features: This section is applicable only in case of seller whose total sales, gross receipt or turnover from the business carried on by him exceeds ₹10crores during the financial year immediately preceding financial year in which sale is carried out. This simply means that seller will be only liable to collect TCS when turnover…

Content What is late fee under GST? On which date late fee shall be applicable under GST? What is the scheme for reduction of late fee under GST? How can I reduce my unnecessary late fee liability under GST? What is late fee under GST? According to section 47(2) of CGST Act, 2017 if a…

How to register Digital Signature for e-filing of Income Tax Returns using USB e- token: A digital signature authenticates electronic documents in a similar manner a handwritten signature authenticates printed documents. Digital signature cannot be forged and it asserts that a named person wrote or otherwise agreed to the document to which the signature is…

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