Previously, restaurants were responsible for paying GST on services provided through E-Commerce Operators (ECOs). However, starting from January 1, 2022, the GST Council has expanded the scope of section 9(5) to include restaurant services. Under this new provision, GST on restaurant services supplied through ECOs is to be paid by the ECO in cash at…
The Board of Studies (Academic) is commencing Mock Test Papers Series – I from September 05th, 2023 for Students appearing in CA Final/Intermediate Course November 2023 Examinations. The Mock Test Paper Series – I will be conducted in physical/virtual mode(s). Students interested in physical mode may approach the respective branches in their area. Link :…
Form 10B is an audit report that must be filed by charitable and religious trusts under Section 12AB of the Income-tax Act, 1961.Form 10BB is an audit report that must be filed by educational and medical institutions under Section 10(23C) of the Income-tax Act, 1961.Form ITR-7 is the income tax return form that must be…
