CA Amresh Vashisht

High Court slams AO for withholding refunds so as to window dress collection of tax revenue
Huawei Telecommunications (India) Company (P.) Ltd. v. Union of India – [2020] (Punjab & Haryana)
The issue before the […]

Incorporation of companies with zero fees and with simple procedures
Government has announced the incorporation of companies with zero fees and with simple procedures. It will help the small companies and […]

Transfer of Shares in Companies Act
Where the appellant’s shares in respondent-company were transferred to respondent No. 3 without notice, transfer of shares in name of respondent No. 3 was illegal and […]

Basic points of NFRA & ITS coverage
The NFRA & ITS Coverage has been discussed in the article. The basic questions are also bieng answered in the article regarding the NFRA & ITS.
Companies Covered By NFRA
The […]

12 Important Points regarding Section 8 Company
Following are the 12 Important Points regarding Section 8 Company: –
1. The General Meeting of Sec. 8 Company can be conducted with Notice of 14 Clear days in […]

Considerable points related to NBFC
NBFC is the non-banking financial Companies in which people can invest and gain the something in return. So, following are the considerable points related to NBFC:
1.NBFC is […]

Being First Audit under GST regime ,Have a timely preparation
Considering the various detailed reconciliations required under the Form GSTR-9C & details to be furnished under GSTR-9, lot of efforts would be […]

New functionalities for refunds, which was made available on GST Portal, recently
The government has issued and applied the new functionalities for refunds, which was made available on GST portal, recently. Let […]

Changes made to Schedule III for AS & Ind AS compliant companies
There are some changes made to the schedule III for AS & Ind AS. On October 11, 2018, the Ministry of Corporate Affairs (MCA) has amended the S […]

Last date to avail input tax credit in respect of invoices or debit notes
Last date to avail input tax credit in respect of invoices or debit notes relating to such invoices pertaining to the period from […]

Legality of Document Signed through DSC
A document executed by the electronic signature is a validly executed document under the Information Technology Act, 2000 (“IT Act”). The rationale for the view has been […]

Check list for issue of Right Shares by a Private Company
Issue of right shares have some conditions to be fulfilled before the issue. So, we have prepared a Check list for issue of Right Shares by a Private […]

GST TDS – At a glance
Section – 51 of CGST Act Effective Date: 01.10.2018. Let us go through some the GST TDS and have a glance over:
What Section Says:
Persons notified vide Notification No. 33/2017 – Central […]

NFRA- DISC proceedings against members stayed by Delhi HC
The ICAI, one of the respondent to the application filed in Hon’ble High Court, has very powerfully and diligently has put up its views before the H […]

Newly introduced Provisions of TDS under GST Law
Newly introduced Provisions of TDS under GST Law will be in effect. At the advent of Not. No. 50/2018 – Central Tax Dated 13.09.2018.Newly introduced Provisions o […]

Unique Document Identification Number (UDIN)
It has been noticed that financial documents/ certificates attested by third person misrepresenting themselves as CA Members are misleading the Authorities and […]

IMPACTS of ITR and Tax Audit date extension to 15th October
On 24th September the date of filing the ITR and Tax Audit extends. The major impacts of ITR and Tax Audit date extension to 15th October are as […]

Compliance to get the refund of ITC on account of exports without payment of Tax
The process of filing the refund of ITC is to be done very carefully and sincerely. There are several things and documents are to […]

MCA updates
The latest MCA updates regarding the compliances of the DIR-3 KYC form to be filled by the DIN holder or any director.
No1.
No further extension of time beyond 15th September 2018 is being accorded […]

MCA – In case of Two DIN
While surrendering a DIN, a message from MCA surface with the following instruction. A DIN is to be surrendered in case of two DIN. If the person has two DIN in his name, he has to […]