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Points to consider before accepting the Audit

Before accepting a new client, a chartered accountant firm in practice shall determine whether the acceptance would create any threats to compliance with the fundamental principles. This means that when accepting to take on a new client, the proper investigation…

adminSeptember 30, 2020December 28, 2020 Audit services No Comments
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Issue of shares at Discount & Recent Amendments

Provisions related to issue of shares at discount are contained in section 53 of Companies Act, 2013. As per the provisions of said section, a company is not allowed to issue shares at discount. As per the provisions contained in…

adminSeptember 26, 2020September 29, 2020 Secretarial No Comments
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All About GSTR-2B

In pursuance to the 39th Council meeting held on 14th March 2020 to enhance the facilities at GST portal and giving ready-made ITC statement to the taxpayers to file GSTR-3B, GSTN has launched GSTR-2B at the GST Portal. A new…

adminSeptember 23, 2020September 23, 2020 GST services No Comments
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External Confirmations

As per Standard of Auditing 505 issued by ICAI,“External Confirmations” are defined asthe audit evidence obtained as a direct written response to the auditor from a third party in paper form or by electronic or other medium. External Confirmation can…

adminSeptember 21, 2020December 28, 2020 Audit services No Comments
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Recognition as Startup

The Government of India started a new scheme which is Startup India Scheme. Under this scheme, the Government of India has authorised Department for Promotion of Industry and Internal Trade (DPIIT) for granting recognition to entities as startup. The eligibility…

adminSeptember 19, 2020December 28, 2020 Secretarial No Comments
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ITC of Motor Vehicles used for Employee Transportation

Uninterrupted and seamless chain of input tax credit (hereinafter referred to as, “ITC”) is one of the key features of Goods and Services Tax (GST). One of the most important features of the GST system is that the credit of…

adminSeptember 18, 2020December 28, 2020 GST services No Comments
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REVENUE PROCESS AUDIT

The sales and collections cycle in a business refers to the set of processes that begin when a customer purchases goods or services and ends when business receives payment in full. As part of the year-end audit of your financial…

adminSeptember 14, 2020December 28, 2020 Audit services No Comments
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Ease of Doing Business

The Government of India has been actively engaged in the process of easing provisions related to doing in business in India. Various departments of Government of India have come out with various initiatives for creating ease of doing business in…

adminSeptember 8, 2020December 28, 2020 Secretarial No Comments
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Inventory Process Audit

Receipt of Material & Quality Checks Review of the gate entry for the incoming material in the inward gate register. Ensure that the weighment / Counting of the incoming material is made properly and correctly at the receiving section. Verify…

adminSeptember 5, 2020December 28, 2020 Audit services No Comments
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GST on food in Bakery / in Restro / in Hotel

The sight that first comes to the mind while thinking of restaurant service is that of mouth-watering meals, leisure & comfort. But understanding the taxability of the same has been a tedious & topsy-turvy task to accomplish. Restaurant Arestaurant is…

adminSeptember 3, 2020December 28, 2020 GST services No Comments
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