ICAI’s 53 FAQs on Annual GST Return Form GSTR-9
ICAI has compiled/ shared a set of 53 FAQs on important issues relating to filing of Annual GST Return in Form GSTR-9, as under: ICAI’s 53 FAQs on Annual …
Tag: FAQs
ICAI’s Clarification on Treatment of Enhanced Gratuity Ceiling (AS-15/ Ind AS-19)
To clarify the accounting treatment of the additional liability resulting from an increase in the gratuity ceiling under AS-15/Ind AS-19, the ICAI has released a list of frequently asked …
GST Enrollment/ Registration/ Migration: GST Portal (www.gst.gov.in)
In line with recommendations of the GST Council, CBIC has issued a Notification for such taxpayers/ persons who failed to file Form REG-26 to register at GST Portal (www.gst.gov.in) …
CBEC Clarifications on GST Returns (Rectification of GSTR-3B Errors, Late Fee, Due Date, etc.)
CBEC has issued clarifications on various GST return filing FAQs/aspects, such as due dates, applicability and quantum of late fee, amendment of errors in submitting/filing FORM GSTR-3B, and other …
CBEC’s 31 FAQs on GST in Government Services Sector
The CBEC has compiled and released a booklet containing 31 FAQs on GST in Government Services Sector, for assistance and guidance of the stakeholders in getting acquainted with the …
ICAI’s FAQs on Presentation of Dividend Distribution Tax (DDT) as per Ind AS
The ASB of ICAI has issued Clarifications/ FAQs on Dividend Distribution Tax (DDT) to clarify the requirements relating to presentation of Dividend and DDT as per Ind AS, as …
ICAI Clarification / FAQ on “Deemed Cost of Property, Plant and Equipment under Ind-AS 101”
ASB of ICAI has replied to the question raised by Ind AS Transition Facilitation Group as to “whether the accumulated depreciation and provision for impairment under previous GAAP would …
FAQs on Requirements to Prepare Consolidated Financial Statements: ICAI Clarifications
The ICAI has clarified on FAQs regarding the requirements to prepare Consolidated Financial Statements in accordance with the applicable Companies Rules and the Accounting Standards, as under: These FAQs …