a2zaccouningschool.com

What is the –ROC Form INC – 22A (Active Form)

All companies registered before 31st December 2017 are required to file e-Form ACTIVE (Active Company Tagging Identities and Verification) – INC-22A on or before 25th April 2019 . Requirements for Filing ACTIVE Form (a) DIN of all the directors shall be active while filing form INC-22A (b) Form ADT-1 for appointment of auditor should have …

What is the –ROC Form INC – 22A (Active Form) Read More »

Which is better Third Party Two Wheeler Insurance or Comprehensive Coverage?

—In India, two-wheelers i.e. motorcycles, scooters, etc. are probably the most chosen mode for daily transportation. Not having a right insurance can turn out to be even more expensive during major accidents. People get confused between the third party and comprehensive two-wheeler insurance. Let’s see what the difference between the two is and which is …

Which is better Third Party Two Wheeler Insurance or Comprehensive Coverage? Read More »

All abount new GST Return Forms Normal, Sahaj and Sugam

Proposed New GST Returns —Monthly/Quarterly (NORMAL) return-Form GST RET-1 —Quarterly SAHAJ Return-Form GST RET-2 —Quarterly SUGAM Return-Form GST RET-3 Old GST Returns to be removed GSTR – 1 i.e. detail of outward supplies GSTR – 2A i.e Auto-populated detail of inwards supplies GSTR – 3B i.e summary return containing summary of Outward supplies, details of …

All abount new GST Return Forms Normal, Sahaj and Sugam Read More »

How to adjust Input Tax Credit with GST Payable as per New Rules ?

ITC Rules in GSTR 3B for set off Tax credit —The government has amended CGST Act 2017 vide CGST Amendment Act 2018 with various changes w.e.f and one of the important amendment was made in Section 49 of CGST Act by introducing new section 49A & 49B after the section 49, which is as under: —49A. Notwithstanding anything …

How to adjust Input Tax Credit with GST Payable as per New Rules ? Read More »

Treatment of sales promotion scheme under GST

The issue of availability of ITC on Free Sample and Gifts distributed As per Section 7(1)(a) of CGST Act, supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in …

Treatment of sales promotion scheme under GST Read More »