Category Archives: Free Downloads

Free Background Material on Import and Exports (Jan 2019) : Download

By | February 14, 2019

e-Background Material on Customs and FTP (January 2019) Each country has its own laws and regulations for the import and export of goods into and out of a Country, which its Customs Authority enforces. The import or export of s ome goods may be restricted or forbidden. A customs duty is a tariff or tax… Read More »

Guidance Note on Dividend by issued by ICSI

By | January 21, 2019

Guidance Note on Dividend by ICSI Contents are as follow INTRODUCTION SCOPE DEFINITIONS GUIDANCE ON THE PROVISIONS OF SS-3 Ascertainment of amount available for payment/ distribution as Dividend. Declaration of Dividend Entitlement to Dividend Dividend in Abeyance Payment of Dividend Unpaid Dividend Revocation of Dividend Preservation of Dividend Cheques, Warrants and Dividend Registers Disclosure 46… Read More »

Guidance Note Bank Audit 2019 Section B – Foreign Exchange Transactions and Integrated Treasury

By | January 19, 2019

Guidance Note on Audit of Banks 2019 edition: Section B – Foreign Exchange Transactions and Integrated Treasury issued by the Auditing and Assurance Standards Board – (18-01-2019) Download Guidance Note on Audit of Banks 2019 edition Section B – Click here Related Post Guidance Note on Audit of Banks 2019

ICAI Guidance Note on Audit of Banks 2019 edition

By | January 18, 2019

ICAI Guidance Note on Audit of Banks 2019 edition Guidance Note on Audit of Banks 2019 edition: Section A – Statutory Central Audit issued by the Auditing and Assurance Standards Board – (17-01-2019) Download Click here The Guidance Note on Audit of Banks is issued by the Auditing and Assurance Standards Board (AASB) of ICAI… Read More »

ICAI Revised Implementation Guide to SA 230, “Audit Documentation”

By | December 4, 2018

Revised Implementation Guide to SA 230, “Audit Documentation” issued by the Auditing and Assurance Standards Board – (04-12-2018) Foreword Preface Chapter 1: Summary of the Standard …………………………….. Chapter 2: Introduction ……………………………………………….. Chapter 3: FAQs on SA 230 …………………………………………. Chapter 4: Checklist…………………………………………………… Appendix: Illustrative Working Paper Format………………… Download Click here”

Standards on Internal Audit (SIAs) as issued by ICAI

By | November 27, 2018

Standards on Internal Audit (SIAs) as issued by the Institute of Chartered Accountants of India – (27-11-2018) Preface to the Framework and Standards on Internal Audit  Framework Governing Internal Audits  Basic Principles of Internal Audit  Standard on Internal Audit (SIA) 210, Managing the Internal Audit Function  Standard on Internal Audit (SIA) 220, Conducting Overall Internal… Read More »

ICAI Technical Guide on Functioning of Audit Committee & Its Review Checklist :Download

By | October 30, 2018

Technical Guide on the Functioning of Audit Committee & Its Review Checklist The Audit Committee is inter alia responsible for liaison with the management; internal and statutory auditors, reviewing the adequacy of internal controls and compliance with the significant policies, procedures and reporting to the Board on key issues. The idea of having independent directors… Read More »

Guidance note on GST Annual Return : by ICAI : Download

By | October 20, 2018

Guidance note on GST Annual Return The Institute of Cost Accountants of India has released “Guidance note on GST Annual Return”. GST Annual return has to be filed by every taxpayer as per provisions of Section 44 of the CGST Act, 2017. The guidance note is especially significant since the return is being filed for… Read More »

ICAI’s FAQs & MCQs on GST (Updated Sept. 2018) : Download

By | October 20, 2018

ICAI’s FAQs & MCQs on GST (Updated Sept. 2018) The ICAI has released a booklet containing FAQs and MCQs on GST (Revised/ Updated Edition: Sept. 2018). This novel publication of ICAI provides a comprehensive coverage of GST in easy to understand question answer format and written in lucid language which would facilitate the reader to easily comprehend the emerging… Read More »

ICAI’s E-Handbook for Guidance on HSN Classification under GST : Download

By | October 20, 2018

ICAI’s E-Handbook for Guidance on HSN Classification under GST The Indirect Taxes Committee of the ICAI has come out with “E-Handbook on classification under GST”. This e-publication interalia covers meaning, need, principles/rules to be considered, steps to be followed etc. for aptly classifying goods/services. This e-handbook provides a deeper knowledge of provisions pertaining to Classification of… Read More »

Secretarial Standard on Report of Board of Directors SS-4 by ICSI : Download

By | September 25, 2018

ICSI Secretarial Standard on Report of the Board of Directors SS-4 ICSI Secretarial Standard on Report of the Board of Directors SS-4. The Standard prescribes principles for making disclosures in the Report The Companies Act, 2013, requires the report of Board of Directors of every company to be attached to the financial statements to be… Read More »

ICAI Free Book on E-way bill under GST (July,2018) : Download /Print

By | July 18, 2018

E-publication on E-way bill under GST (July,2018) Realizing the importance of e-way bill and the procedure involved, the Indirect Taxes Committee of ICAI has come out with its revised “E- publication on E-way Bill under GST”. This publication has been specifically designed to provide in-depth knowledge of provisions pertaining to E-way bill under GST in… Read More »

Indian Accounting Standards (Ind AS): Disclosure Checklist

By | July 9, 2018

Indian Accounting Standards (Ind AS): Disclosure Checklist This publication of ICAI presents a checklist of disclosures requirements under Ind AS applicable to entities preparing its financial statements voluntarily and mandatorily beginning on or after April 1, 2016, in accordance with Ind AS. The disclosures checklist is based on the Indian Accounting Standards (Ind AS) that are… Read More »

Free E-Handbook on Job work under GST : by ICAI

By | June 14, 2018

E-Handbook on Job work under GST Download Free E-Handbook on Job work under GST issued by ICAI Indirect Taxes Committee [ June 2018 ] Click here  This handbook provides the provisions relating to job work under one umbrella to enable job  workers, manufacturers and consultants to do their SWOT analysis and materialize the benefits of GST as… Read More »

Free Background Material on GST Acts and Rules- May 2018 Edition

By | June 4, 2018

Background Material on GST Acts and Rules- May 2018 Edition Indirect Taxes Committee of ICAI, has recently revised its Background Material on GST Acts and Rules- May 2018 Edition (Two Volumes: Vol-1 : Act & its analysis along with Rules, Vol-02: Notifications, Circulars & Orders). The publication contains in-depth clause by clause analysis of the GST Acts and… Read More »

Free Book : Compliances of Service Tax/ GST in Banking Sector

By | April 14, 2018

Dear Professional Colleagues, Banking and other Financial Services were brought under the scope of Service Tax net from 16.07.2001. During the financial year 2017-18 the provisions of service tax applied till June 2017 and thereafter for 9 months provisions for GST law has been made applicable since July, 2017.Post GST regime the services provided by… Read More »

Hand Book on GST for Service Providers :Download : by ICAI Indirect Tax Committee

By | November 1, 2017

Hand Book on GST for Service Providers Gaps in erstwhile indirect taxes law are sought to be overcome by Goods and Services (GST) law which provides utilization of cross credit across goods vs services or vice versa, ambiguity of analysing a transaction to be exigible to erstwhile service tax or VAT has been resolved by… Read More »

Booklet on Seamless Credit under GST : Download : ICAI Indirect Tax Committee

By | October 30, 2017

Seamless Credit under GST The Indirect Taxes Committee has come out with this “Background Material on Seamless Credit” with a view to apprise nitty-gritties of credit available under GST. The effort has been made to cover all aspects of credit like purpose of credit, Scheme of Input Tax Credit in GST, Significance of registration for claiming… Read More »

Background Material ​on GST Acts & Rules (August 2017) : ICAI

By | September 2, 2017

Background Material ​on GST Acts & Rules (August 2017) Indirect Committee of ICAI has Issued Background Material ​on GST Acts & Rules (August 2017) Download Background Material ​on GST Acts & Rules Related Topic on GST  Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST… Read More »

FAQs on The Insolvency and Bankruptcy Code 2016

By | May 6, 2017

FAQs on The Insolvency and Bankruptcy Code 2016 ICAI has released FAQs The Insolvency and Bankruptcy Code 2016 Members may also refer “Frequently Asked Questions on the Insolvency and Bankruptcy Code, 2016”, as brought out by ICAI. It has been designed in a question and answer format and it is comprehensive and a handy book. Soft… Read More »

Free E Book – ” Compliances of Service Tax in Banking Sector “

By | March 14, 2017

“Compliances of Service Tax in Banking Sector” Dear Professional Colleagues, Service tax on Banking and other financial services was imposed w.e.f.16-07-2001. The taxation of services has also undergone a paradigm shift from positive list to negative list in the year 2012. Post implementation of taxation of services based on negative list, service tax compliance has… Read More »