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CBIC Instructions on Origin Procedures for Ind-Aus ECTA

CBIC issues instruction to clarify the implementation of origin procedures under the India-Australia Economic Cooperation and Trade Agreement, including the recognition of electronic certificates of origin and defacement procedures.
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GST Refund to Foreign Tourists: Govt working on Rules & Procedures

Foreign tourists may soon be able to get GST refunds in respect of their shopping of goods and services in India, as the government is working on procedures and …
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ICAI Implementation Guide to SA 580: Written Representations for Auditors

The ICAI has released a comprehensive Implementation Guide in the form of FAQs to help auditors obtain and handle written representations in compliance with SA 580. Read on to …
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Tobacco/ Pan Masala: GST Compensation Cess Rates Now RSP Based

Learn about the changes to the new RSP based GST compensation cess rates on pan masala and tobacco products, effective April 1, 2023.
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CBIC Reduces Tax Rates for Pencil Sharpeners and Pre-Packaged Rab

The CBIC has lowered the tax rates for pencil sharpeners and pre-packaged and labelled Rab from 18% to 12% and 5%, respectively, effective March 1, 2023.
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CBIC Extends GST Dispensation to Courts and Tribunals: RCM on Commercial Services

CBIC has amended its notifications to apply GST dispensation under RCM to courts and tribunals in India for commercial services like renting premises to telecommunication companies and renting chambers …
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CBIC notifies ‘Nil’ GST rate for Rab (other than packaged or labelled)

The Central Board of Indirect Taxes and Customs (CBIC) has announced a reduction in the Goods and Services Tax (GST) rate for “Rab” sold without packaging and labelling from …
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CBIC Exempts Government Bodies from GST for Conducting Entrance Exams for Educational Institutions

CBIC has exempted government bodies, including the National Testing Agency, from GST for conducting entrance examinations for educational institutions, effective March 1, 2023.
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Going Concern Assumption in Accounting: Significance & Implications

Discover the importance of the going concern assumption in accounting, its implications for stakeholders, and its role in shaping financial statement preparation.
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Consistency in Accounting: Key to Trustworthy Reporting

Discover the importance of consistency in accounting, its benefits, challenges, and strategies to promote it in the Indian context. Enhance comparability, trust, and decision-making.
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