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Franchise

Indirect Taxation

answered on 17-Jun-21 15:47

A firm starts as a franchise, it's mandatory to take GST registration or continue with the Principal Firms GSTIN.

latest answer

Thank u sir.

Balamurali Unnithan M S

Balamurali Unnithan M S

CA Inter

3K+

2

645

Negative list

Indirect Taxation

answered on 17-Jun-21 12:08

Sir , is there any Levy of GST on negative list ? Is there any ITC credit on negative list !?

latest answer

No. There is no GST impact on transactions covered under Schedule III. Further, when there is no tax there is no question of ITC.

Naresh M

Naresh M

CA Final

75

2

650

Sec.194Q & 206C(1H)

Direct Taxation

answered on 21-Jun-21 09:04

These both sections applied to the invoice value or the taxable value? These both apply to the amount exceeding a slab of 50 lakhs, then to all purchase/sales made, or applicable only to the specific buyer or seller.

latest answer

For deducting TDS, 50 Lakhs is excluding GST. For TCS, GST also to be included. For 10 crores limit, GST is not included until clarification by CBDT.

Balamurali Unnithan M S

Balamurali Unnithan M S

CA Inter

3K+

15

653

General

Accountancy

answered on 17-Jun-21 16:19

Can we adopt different method of accounting for depreciation different asset ? Sir That is for plant and machinery accumulated depreciation method and for furniture and fixtures cost method of depreciation sir?

latest answer

Yes, for different asset classes, different depreciaton methods can be used

SREEABITHA SENTHILKUMAR

SREEABITHA SENTHILKUMAR

CA Inter

1K+

1

753

Investment decisions

Financial Management

answered on 17-Jun-21 16:57

Sir, is direct costs is variable cost?

latest answer

OK sir thank you

Miradevi S

Miradevi S

CA Final

16K+

2

561

Accounting profit is equal to

Economics

answered on 16-Jun-21 18:42

Please tell me the correct option with explanation ?

latest answer

If answer is correct

Aakash Raavi

Aakash Raavi

CMA Inter

320

9

627

Doubt

Accountancy

answered on 16-Jun-21 16:34

For example , in the 15% debentures account , the opening balance is � 500000 and new issue of 15% debentures is issued on discount of �35000 on 1/4/x1 is � 250000. If it is it a issued on discount and why do we calculate the interest on the face value instead of the remaining paid value ( I.e . �215000). 

latest answer

Payments can't keep changing, on market value / paid value of Debentures. Interest is always paid on face value, price keeps changing considering return-cost analyses.

Susai Yappan

Susai Yappan

CA Inter

12K+

1

682

Doubt

Accountancy

answered on 16-Jun-21 20:59

Sir in super profit method how can we identify where the annuity is present or future to calculate goodwill

latest answer

Only one annuity value will be given in question

sai t

sai t

CA Foundation

2K+

13

609

Alteration of capital clause

Corporate & Other Laws

answered on 16-Jun-21 16:34

Can consolidation of shares results in change in voting rights? Sir. If so it can happen could you give me example for it sir

latest answer

Thank you sir understood

SREEABITHA SENTHILKUMAR

SREEABITHA SENTHILKUMAR

CA Inter

1K+

2

582

Business Trust, Investment Trust, securitization Trust

Direct Taxation

answered on 17-Jun-21 10:16

Q1. Does any of them have business income? As in book all it talks about STCG , LTCG, rental, dividend and interest income? Q2. What is the basic difference between all 3?

latest answer

Business trust includes REITs and InvITs. Business trust earns dividend on shares from SPV, rental income from properties, earns interest on loans to SPVs and earns capital gains from transfer of assets. These are the only incomes for the business trust. REITs facilitate investments into real estate sector. InvIT is where investors invest money identical to that of mutual fund. They are built to suit specific circumstances in the country.

Pankaj Bansal

Pankaj Bansal

CMA Final

0

1

831