How to register e-way bill

Registration and generation of e-way bill from GSTN

Features of New e-way bill system

A system for hassle free movement of goods throughout the Country with one e-Way Bill.The new system facilitates the tax payers to enter his master entries for customers, suppliers, transporters and products. This information will help him in quicker and easier generation of e-way bills later.

GST tax payer

ONE TIME REGISTRATION: The GST tax payer can open the web site http://gst.kar.nic.in/ewaybill and select the option ‘E-Way Bill Registration’. Here, the tax payer has to enter his GSTIN and on validation, the system shows him his GSTIN details and request for send OTP. The OTP will be sent to the tax payer’s registered mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the tax payer.

E-way bill generation

Generation of e-Way Bill: The tax payer after logging in, select the ‘new’ option under ‘Generate EWB’ menu and enter the transaction details as per the document of the goods and enter the transporter details of Vehicle number. After validating all the fields, the system generates the e-Way Bill document with unique Number. It may be noted that the e-Way Bill is not validate without the Vehicle number entry. The vehicle number can be entered by the tax payer or the transporter. The other party of the goods can reject the e-way bill, if it does not belongs to him.

Cancellation of e-way bill

The e-way bill can be cancelled within 24 hours by the tax payer.

 

Modes of e-way bill generation

 

There are different modes of e-way bill generation – Web based, SMS based, Mobile App based, Bulk generation, API based, Suvidha Provider based.

  1. Multiple sub-users in e-way bill

The tax payer can also generate and manage multiple sub-users and assign them the roles on the e-way bill system. The tax payer needs to take care while managing the sub-users to avoid mis-utilisation of his GSTIN.

Unregistered Transporters

ONE TIME ENROLMENT FOR GST UNREGISTERED TRANSPORTERS: Unregistered transporter to open web site http://gst.kar.nic.in/ewaybill and go to ‘Enrolment for Transporter’ option. Enter the PAN details, other business details and authenticate with OTP. The OTP will be sent to his mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the transporter.

GST e-way bill

e-way bill for transport of goods under the goods and services tax regime.

GST e-way bill is an electronic bill which will be required for the movement of goods in case the value of the goods are above fifty thousand rupees (Rs.50,000)

GSTN Portal

The bill can be generated from the GSTN portal and
every registered taxpayer must require this e-way bill along with the goods transferred

unique EBN

To generate an e-way bill, the supplier and transporter will have to upload details on the GSTN portal, after which a unique EBN will be made available to the supplier, the recipient and the transporter on the common portal.

E-way bill can be generated by registered supplier or recipient or the transporter.
E-way will have details of the goods being transported

SMS
According to the report, the e-way bill can be generated as well as cancelled via SMS.
Goods are transferred from vehicle to vehicle
An e-way bill is required even if goods are transferred from one vehicle to the other.

consolidated e-way bill.

And, for multiple consignments, transporters need to generate a consolidated e-way bill.

E-way bill not needed

Under the following cases,e-way bill not necessarty

  • Goods transported by nonmotorised

goods transported by a nonmotorised conveyance

  • Goods for clearance by customs

where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs .

Notification to be issue for e-way bill

The date from which the e-way bill, which  would come into effect is yet to be notified.

 

Goods exempted from GST e-way bill

call on shares companies act

call on shares under companies act

Rules about Payment of Call Money on Shares

1. The Board of Directors have Authotity to make calls on Shares by Resolution passed at the Board Meeting.

2. The application amount payable on each share must be minimum of 5% of Nominal Amount of Share.

3. The 14 days notice is required to be send by the Company to its members for each call.

4. The Gap/ Interval of 1 month is required between Two Calls.

5. Not More than 25% of Nominal Value of Shares can be called at one time.

6. A member can pay call money in advance , even if no part of that amount has been called up.

7. The Directors of the Company has power to Postpone a call once it’s made.

8. The Directors of the Company has power to Revoke a call once it’s made.

9. The members is liable to pay interest if he is fail to pay call money.

10. The AOA of the Company may have separate rules regarding Payment of Call money.

list of labour laws applicability on manufacturing units

CA inter new syllabus 2018

Labour Law

 

list of labour laws applicability on manufacturing units

Following are the list of labour law along with the general applicability on manufacturing units:

1) Factories Act: Ten or more workers doing manufacturing activities with the aid of power, or twenty of more workers doing manufacturing activities without aid of power

2) Contract Labour Act: This act will be applicable to the factory where the employees are working on contractual basis and their payroll is processed by the Contractor. This act is applicable premise wise and that if at one premise of the Company, if there are more than 20 employees (differs from state to state) on contract basis, then the Management has to register their premise under the said Act

3) Payment of Wages Act: This act will be applicable only in case if the salary / wages of any employee / worker will be below Rs. 24000 per month (Rs. 24000 is amended w.e.f. August 29, 2017)

4) Minimum Wages Act: This act is applicable to all the organization. Basic theme of the Act is to make sure that all the employees and workers including contract workers are paid more than minimum wage rates as specified by the Appropriate Government.

5) Employee’s Provident Fund Act: It is applicable to all the factories which define “factory” under Factories Act and to all other establishment where 20 or more employees are employed.

6) Employees’ State Insurance Act: This act is applicable to all the factories where there are more than 10 employees, further to add, it is applicable only to the employees /workers whose salary is less than Rs. 21000 per month

7) Employees’ Compensation Act: This act is applicable to all the establishment, however first preference in terms of the Insurance compensation will be covered under ESIC Act, if the injured employees are covered under the ESIC Act, else the compensation can be claimed under Employees Compensation Act.

Central / State Law:

1) Factories Act: It is central law, but the registration and license under the said Act is premise based and the separate license will be required for the multiple factories located at multiple locations.

2) Contract Labour Act: It is again central law but the registration under the said Act will be premise based and separate registration will be required for all the premises.

3) Payment of Wages Act: It is Central law and the compliance can be done centralised from the Corporate Office.

4) Minimum Wages Act: It is Central law and the compliance can be done centralised from the Corporate Office.

5) PF Act: It is Central law and the compliance can be done centralised from the Corporate Office.

6) ESIC Act: It is Central law and the compliance can be done centralised from the Corporate Office.

7) Employees Compensation Act: It is Central law and the compliance can be done centralised from the Corporate Office.

 

CA inter new syllabus 2018

CPT mock test December 2017

  1. CA CPT mock test December 2017.
CA CPT mock test exam date is Sunday, 17 th December, 2017.

the Council of the Institute of Chartered Accountants of India is pleased to announce
that the Common Proficiency Test will be held on Sunday, 17
th December, 2017 in two sessions.

First Session
(i.e. Morning Session)
10.30 AM to 12.30 PM (IST)
Section – A Fundamentals of Accounting
Section – B Mercantile Laws
Second Session
(i.e. Afternoon Session)
2.00 PM to 4.00 PM (IST)
Section – C General Economics
Section – D Quantitative Aptitude

 

CA CPT Mock Test

caknowledgeclub.com provides online mock tests for CA CPT Exam. Mock Tests are available for Fundamentals of Accounting, Mercantile Laws, General Economics & Quantitative Aptitude.

CPT is entry Level Examination for CA course
CPT Contains 4 Papers are Fundamentals of Accounting, Mercantile Laws, General Economics & Quantitative Aptitude
CPT is objective type examination requiring student to answer 200 Multiple Choice questions (it is similar to MH-CET examination, conducted for Engineering and Medical Profession)
CPT Examination is now conducted by ICAI two times a year, in June and December only
Next CPT examinations to be held in December 2017,June 2018,December 2018 and June 2019

How to pass CPT

CPT – Passing Criteria

Student has to obtain minimum 100 marks i.e. 50% of total Marks(200) for passing CPT

No Subject wise linkage for passingCPT

Negative marking of 0.25 Marks for every incorrect answer

Blank answer will fetch Zero marks

 

CA Foundation Principles and Practice of Accounting

CA Foundation Syllabus Principles and Practice of Accounting

Paper 1: Principles and Practice of Accounting (100 Marks)

Following are detail CA Foundation Syllabus contents for Paper 1 (Principles and Practice of Accounting):

1. Theoretical Framework

a) Meaning and Scope of accounting
b) Accounting Concepts, Principles and Conventions
c) Accounting terminology – Glossary
d) Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities
e) Accounting Policies
f) Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates.
g) Accounting Standards – Concepts and Objectives.
h) Indian Accounting Standards – Concepts and Objectives.

2. Accounting Process

(a) Books of Accounts
(b) Preparation of Trial Balance
(c) Rectification of Errors.

3. Bank Reconciliation Statement

Introduction, reasons, preparation of bank reconciliation statement including accounting for differences.

4. Inventories

Cost of inventory, Net realizable value, Basis and technique of inventory valuation and record keeping.

5. Concept and Accounting of Depreciation

Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.

6. Accounting for Special Transactions

(a) Bills of exchange and promissory notes
Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills.
(b) Sale of goods on approval or return basis
Meaning of goods sent on approval or return basis and accounting treatment.
(c) Consignments
Meaning and Features of consignment business, Difference between sale and consignment, Accounting treatments for consignment transactions and events in the books of consignor and consignee.
(d) Joint Ventures for non-corporate entities
Meaning and Features of joint venture transactions, Distinction between joint venture and partnership, Methods of maintaining joint venture accounts.
(e) Royalty accounts
Meaning of the term “Royalty” and Accounting Treatment thereof.
(f) Average due Date
Meaning, Calculation of average due date in various situations.
(g) Account Current
Meaning of Account Current, Methods of preparing Account Current.

7. Final Accounts of Sole Proprietors

Elements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account and Balance Sheet of Manufacturing and Non-manufacturing entities.

8. Partnership Accounts

(a) Final Accounts of Partnership Firms
(b) Admission, Retirement and Death of a Partner including Treatment of Goodwill
(c) Introduction to LLPs and Distinction of LLPs from Partnership.

9. Financial Statements of Not-for-Profit Organizations

Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

10. Introduction to Company Accounts

(a) Definition of shares and debentures
(b) Issue of shares and debentures, forfeiture of shares,re-issue of forfeited shares, redemption of preference shares

CA Foundation New Syllabus 2017

CA Foundation New Syllabus 2017 as per ICAI Revised Scheme of Education and Training with effect from July 2017.
The Committee for Review of Education and Training (CRET) of the Institute of Chartered Accountants of India (ICAI) had formulated a New Proposed Scheme of Education and Training in lines with International Education Standards issued by International Federation of Accountants (IFAC) after considering the inputs from various stakeholders.

Chartered Accountancy course 2017

The Revised Scheme of Education and Training for Chartered Accountancy course will come into effect from 1st July, 2017.

Articleship for CA foundation students

examination pattern in Foundation Course
CA Course 

 

CPT Exam Fees

CA CPT Exam Fees for December 2017

Find out CPT exam fees for December 2017 in India & overseas

CA CPT exam fees in India

  • with out late fees

The fees payable for the Common Proficiency Test is ₹1000/- for centres in India,

  • with late fees

The fees payable for the Common Proficiency Test is ₹1600/- for centres in India,

CA CPT exam fees in Nepal

₹1700/- for centres in Kathmandu (Nepal)

 CPT exam fees in overseas

$300/- for centres in Abu Dhabi, Doha, Dubai & Muscat

Applications for admission to CPT

Applications for admission to Common Proficiency Test (CPT) is required to apply on-line at
http://icaiexam.icai.org  

 

CA Couse details

CPT Mock test 2017   

CPT December 2017 exam centres in overseas
CA CPT December 2017 exam centres  in India

CPT December 2017 exam centres in overseas

PLACES OF CA CPT EXAMINATION CENTRES OVERSEAS:
(1) ABU DHABI

(2) DOHA

(3) DUBAI

(4) KATHMANDU

(5) MUSCAT

Applications to CPT Exam

Applications for admission to Common Proficiency Test (CPT) is required to apply on-line at
http://icaiexam.icai.org

CPT exam fees 2017 December

without late fee

from 4 th October, 2017 to 25 th October, 2017 (without late fees) and

with late fee

upto 1 st November, 2017 with late fees of ₹600/-. The exam fees is required to be submitted on-line by using either VISA or MASTER Credit / Debit Card.

Fees to CPT in India

The fees payable for the Common Proficiency Test is ₹1000/- for centres in India,

Fees to CPT in Kathmandu

₹1700/- for centres in Kathmandu (Nepal) and

Fees to CPT in overseas

$300/- for centres in Abu Dhabi, Doha, Dubai & Muscat

CA Course details  
CA CPT Mock Test
CA Final new syllabus

 

CPT December 2017 exam centres

CA CPT December 2017 exam centres  in India

PLACES OF EXAMINATION CPT CENTRES IN INDIA:
1 AGRA
2 AHMEDABAD
3 AHMEDNAGAR
4 AJMER
5 AKOLA
6 ALAPPUZHA
7 ALIGARH
8 ALLAHABAD
9 ALWAR
10 AMBALA
11 AMRAVATI
12 AMRITSAR
13 ANAND
14 ANANTAPUR
15 ASANSOL
16 AURANGABAD
17 BADLAPUR
18 BANSWARA
19 BAREILLY
20 BATHINDA
21 BEAWAR
22 BELGAUM
23 BELLARY
24 BENGALURU
25 BERHAMPORE
26 BHAGALPUR
27 BHARATPUR
28 BHARUCH
29 BHAVNAGAR
30 BHILWARA
31 BHIWANDI
32 BHIWANI
33 BHOPAL
34 BHUBANESWAR
35 BHUJ
36 BIKANER
37 BILASPUR
38 BUNDI
39 BURHANPUR
40 CHANDIGARH
41 CHANDRAPUR
42 CHENNAI
43 CHHINDWARA
44 CHITTORGARH
45 CHURU
46 COIMBATORE
47 CUTTACK
48 DEHRADUN
49 DELHI / NEW DELHI
50 DHANBAD
51 DHULE
52 DURG
53 DURGAPUR
54 ELURU
55 ERNAKULAM
56 ERODE
57 FARIDABAD
58 FATEHABAD
59 FIROZABAD
60 GANDHIDHAM
61 GANDHINAGAR
62 GHAZIABAD
63 GONDIA
64 GORAKHPUR
65 GUNTUR
66 GURGAON
67 GUWAHATI
68 GWALIOR
69 HALDWANI
70 HARIDWAR
71 HISAR
72 HUBLI
73 HYDERABAD
74 ICHALKARANJI
75 INDORE
76 JABALPUR
77 JAIPUR
78 JALANDHAR
79 JALGAON
80 JALNA
81 JAMMU
82 JAMNAGAR
83 JAMSHEDPUR
84 JHANSI
85 JHUNJHUNU
86 JODHPUR
87 JUNAGADH
88 KAITHAL
89 KAKINADA
90 KANNUR
91 KANPUR
92 KARIMNAGAR
93 KARNAL
94 KISHANGARH
95 KOLHAPUR
96 KOLKATA
97 KOLLAM
98 KOTA
99 KOTTAYAM
100 KOZHIKODE
101 KUMBAKONAM
102 KURNOOL
103 LATUR
104 LUCKNOW
105 LUDHIANA
106 MADURAI
107 MALAPPURAM
108 MANDSAUR
109 MANGALORE
110 MAPUSA (GOA)
111 MARGAO (GOA)
112 MATHURA
113 MEERUT
114 MORADABAD
115 MUMBAI
116 MUZAFFARNAGAR
117 MUZAFFARPUR
118 MYSORE
119 NAGPUR
120 NANDED
121 NASHIK
122 NAVI MUMBAI
123 NAVSARI
124 NEEMUCH
125 NELLORE
126 NIZAMABAD
127 NOIDA
128 ONGOLE
129 PALAKKAD
130 PALGHAR
131 PARBHANI
132 PALI MARWAR
133 PANIPAT
134 PANVEL
135 PATIALA
136 PATNA
137 PIMPRI- CHINCHWAD
138 PONDICHERRY
139 PUNE
140 RAIPUR
141 RAJAMAHENDRAVARAM
142 RAJKOT
143 RANCHI
144 RATLAM
145 RATNAGIRI
146 REWA
147 REWARI
148 ROHTAK
149 ROURKELA
150 SAHARANPUR
151 SALEM
152 SAMBALPUR
153 SANGLI
154 SANGRUR
155 SATARA
156 SATNA
157 SHIMLA
158 SHIMOGA
159 SIKAR
160 SILIGURI
161 SIROHI
162 SIRSA
163 SIVAKAS
I 164 SOLAPUR
165 SONEPAT
166 SRI GANGANAGAR
167 SRINAGAR
168 SURAT
169 SURENDRANAGAR
170 THANE
171 THIRUVANANTHAPURAM
172 THRISSUR
173 TINSUKIA
174 TIRUCHIRAPALLI
175 TIRUNELVELI
176 TIRUPATI
177 TIRUPUR
178 TUTICORIN
179 UDAIPUR
180 UDUPI
181 UJJAIN
182 VADODARA
183 VAPI
184 VARANASI
185 VASAI
186 VELLORE
187 VIJAYAWADA
188 VISAKHAPATNAM
189 WARANGAL
190 YAMUNA NAGAR
191 YAVATMAL

CA CPT mock test

Free online CA CPT mock test for December 2017

cpt exam date

  1. cpt exam date for December 2017

Sunday, 17 th December, 2017

the Council of the Institute of Chartered Accountants of India is pleased to announce
that the Common Proficiency Test will be held on Sunday, 17
th December, 2017 in two sessions.

First Session
(i.e. Morning Session)
10.30 AM to 12.30 PM (IST)
Section – A Fundamentals of Accounting
Section – B Mercantile Laws
Second Session
(i.e. Afternoon Session)
2.00 PM to 4.00 PM (IST)
Section – C General Economics
Section – D Quantitative Aptitude

Online Application for admission to CPT

Applications for admission to Common Proficiency Test (CPT) is required to apply on-line at
http://icaiexam.icai.org

CPT Exam fees

from  4th October, 2017 to 25 th October, 2017 (without late fees) andupto 1 st November, 2017 with late fees of ₹600/-. The exam fees is required to be submitted on-line by using either

VISA or MASTER Credit / Debit Card.
The fees payable for the Common Proficiency Test is ₹1000/- for centres in India, ₹1700/- for
centres in Kathmandu (Nepal) and $ 300/- for centres in Abu Dhabi, Doha, Dubai & Muscat

Registration to CPT

The aforesaid Common Proficiency Test (CPT) is open only to students registered with the Institute of Chartered Accountants of India for the Common Proficiency Course on or before 30 th June, 2017 and fulfill the requisite eligibility conditions.

CA CPT Mock Test

caknowledgeclub.com provides online mock tests for CA CPT Exam. Mock Tests are available for Fundamentals of Accounting, Mercantile Laws, General Economics & Quantitative Aptitude.

  • CPT is entry Level Examination for CA course
  • CPT Contains 4 Papers are Fundamentals of Accounting, Mercantile Laws, General Economics & Quantitative Aptitude
  • CPT is objective type examination requiring student to answer 200 Multiple Choice questions (it is similar to MH-CET examination, conducted for Engineering and Medical Profession)
  • CPT Examination is now conducted by ICAI two times a year, in June and December only
  • Next CPT examinations to be held in December 2017,June 2018,December 2018 and June 2019

CPT mock test