🔥 CA Inter AIR

https://youtu.be/b_Bao--mX6M

✅ CA Inter (New) || Suggested Answer || Jan 2021

👨‍🎓 By Various Faculties

═══════ ♢.✰.♢ ═══════

📍Accounts :
(By Bhagwati Education Institute)
https://t.me/Mission_CA_Inter/282

📍Accounts :
(By CA IQTIDAR A MALIK)
https://t.me/Mission_CA_Inter/283

📍Law :
(By Grooming Academy)
https://t.me/Mission_CA_Inter/284

📍Costing :
(By Grooming Academy)
https://t.me/Mission_CA_Inter/285

📍Taxation
(By CS K.K Agarwal)
https://t.me/Mission_CA_Inter/361

📍Income Tax [Paper Analysis]
(By CA Vijay Sarda)
https://t.me/Mission_CA_Inter/287

📍GST :
(By Prof. DG)
https://t.me/Mission_CA_Inter/448

📍GST :
(By Bhagwati Education Institute)
https://t.me/Mission_CA_Inter/289

📍Advance Accounts : [Paper Analysis]
(By CA Jai Chawla)
https://t.me/Mission_CA_Inter/449

📍Audit :
(By CA Ankit Oberoi)
https://t.me/Mission_CA_Inter/450

📍EIS-SM :
(By CA Saket Ghiria)
https://t.me/Mission_CA_Inter/451

📍FM :
(By CA Namit Arora)
https://t.me/Mission_CA_Inter/452

📍FM ECO
(By CFA Sanjay Saraf)
https://t.me/Mission_CA_Inter/453

═══════ ♢.✰.♢ ═══════

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✅ CA IPCC - Old Course RTP for May 2021 :

🎓By ICAI

═══════ ♢.✰.♢ ═══════

📍Previous Attempts RTPs
https://t.me/CA_Study_Notes/2071

📍 Accounting :
https://t.me/Mission_CA_Inter/467

📍 Law :
https://t.me/Mission_CA_Inter/468

📍 Costing & FM :
https://t.me/Mission_CA_Inter/469

📍 Taxation :
https://t.me/Mission_CA_Inter/470

📍 Advance Accounts :
https://t.me/Mission_CA_Inter/471

📍 Audit :
https://t.me/Mission_CA_Inter/472

📍 IT & SM :
https://t.me/Mission_CA_Inter/473

═══════ ♢.✰.♢ ═══════

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✅ CA Inter - New Course RTP for May 2021 :

🎓By ICAI

═══════ ♢.✰.♢ ═══════

📍Previous Attempts RTPs
https://t.me/CA_Study_Notes/1941

📍 Accounting :
https://t.me/Mission_CA_Inter/457

📍 Law :
https://t.me/Mission_CA_Inter/458

📍 Costing :
https://t.me/Mission_CA_Inter/459

📍 Taxation :
https://t.me/Mission_CA_Inter/460

📍 Advance Accounts :
https://t.me/Mission_CA_Inter/461

📍 Audit :
https://t.me/Mission_CA_Inter/462

📍 EIS & SM :
https://t.me/Mission_CA_Inter/463

📍 FM & ECO :
https://t.me/Mission_CA_Inter/464

═══════ ♢.✰.♢ ═══════

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🎓 GST Section List :

👉Exclusively Available for
@Mission_CA_Exam Members.

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

SEC 1-EXECENT OF ACCEPTABILITY
SEC2-DEFINITION
SEC3,4,5,6 ADDMINISTRATION
SEC 7-SUPPLY
SEC8-COMPOSITE SUPPLY
SEC9-CHARGEABILITY
SEC10-COMPOSITION
SEC 11-EXEMPTION
SEC 12- TIME OF SUPPLY of goods
SEC 13-TIME OF supply of service
SEC 15-TRANSACTION VALUE
SEC 16-,17,18-ITC
SEC 22- LIABLE FOR REGISTRATION 10L,20L,40,
SEC 23- NOT LIABLE FOR REGISTRATION
SEC 24-COMPULSORY REG
SEC 25- voluntary REGISTRATION
SEC 26- DEEMED REG
SEC 27- SPECIAL PROV FOR NRTP, CASUAL TAXABLE PERSON
SEC 28- AMENDMENT
SEC 29- CANCELLATION
SEC 30- REVOCATION
SEC 31- TAX INVOICE, BILL OF SUPPLY
SEC 32- REG PERSON CAN COLLECT GST
SEC 33- Amount of tax to be indicated in tax invoice
SEC 34- DEBIT NOTE AND CREDIT NOTE
SEC 35 -36 BOOKS OF ACCOUNT
SEC 37 -GSTR 1
SEC 38 -GSTR 2
SEC 39 -GSTR 3
SEC 40 -FIRST RETURN
SEC 41,42,43 IGNORE
SEC 44-ANNUAL RETURN GSTR 9
SEC 45 -FINAL RETURN GSTR 11
SEC 46- notice bhejo inse na ho payega.
Sec 47 -legao fine 500000,100 per day
Sec 48 -gst practitioner
Sec 49 -payment of tax
Sec 50 -interest @18%,24%

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📚 ICAI Student Journal - April 2021

📍To Download The Same Please Visit :
https://bit.ly/39lBS5w

☑️ Inside The Journal :

➨ CA Final : Direct Tax Laws
➨ CA Intermediate : Cost and Management Accounting
➨ CA Foundation : Principles and Practice of Accounting

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

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📚 ICAI Student Journal - April 2021

📍To Download The Same Please Visit :
https://bit.ly/39lBS5w

☑️ Inside The Journal :

➨ CA Final : Direct Tax Laws
➨ CA Intermediate : Cost and Management Accounting
➨ CA Foundation : Principles and Practice of Accounting

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

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🎯 Success Tips

1. Focus on commitment, not motivation.

2. Seek knowledge, not results.

3. Make the journey fun.

4. Get rid of stagnating thoughts.

5. Use your imagination.

6. Stop being nice to yourself.

7. Get rid of distractions.

8. Don’t rely on others.

9. Plan.

10. Protect yourself from burnout.

═══════ ♢.✰.♢ ═══════

Join For Motivation & Facts
https://t.me/CA_Says

✅ CA Final || Direct Tax & Indirect Tax Laws || Amendments Notes & Lectures || For May2021 ||

👨‍🎓By Various Faculties

═══════ ♢.✰.♢ ═══════

➡️ Direct Tax Amendments :

📍By CA Bhanwar Borana Sir
https://t.me/Mission_CA_final/164
https://t.me/Mission_CA_final/162

📍By VG Sir
https://t.me/Mission_CA_final/159

📍By Suraj Agarwal Sir
https://t.me/Mission_CA_final/148

📍By Durgesh Singh Sir
https://t.me/Mission_CA_final/181

📍By Aarish Khan Sir
https://t.me/Mission_CA_final/155

📍By Kedar Junarkar Sir
https://t.me/Mission_CA_final/154

═══════ ♢.✰.♢ ═══════

➡️ Indirect Tax Laws Amendments :

📍By CA Vishal Bhattad Sir
https://t.me/Mission_CA_final/161

📍By Prof. DG Sir
https://t.me/Mission_CA_final/195

📍By CA Yashvant Mangal Sir
https://t.me/Mission_CA_final/191

📍By Kedar Junnarkar Sir
https://t.me/Mission_CA_final/189

📍By CA Manoj Batra
https://t.me/Mission_CA_final/190

📍By Rajkumar Sir
https://t.me/Mission_CA_final/187
https://t.me/Mission_CA_final/188

📍By CA Amit Jain Sir
https://t.me/Mission_CA_final/180

📍By Prof. Tharun Raj Sir
https://t.me/Mission_CA_final/192

📍By CA Ramesh Soni Sir
https://t.me/Mission_CA_final/193

❢◥ ▬▬▬▬▬ ◆ ▬▬▬▬▬ ◤❢

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Wonderful changes by Ministry of Company Affairs wef 1st April 2021to ensure more and more transparency

From the desk of @Mission_CA_Exam

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

Schedule III of the Companies Act 2013 contains the general instructions for preparation of Balance Sheet and Statement of Profit and Loss of a Company.

Following are the changes made in the financials/ notes to accounts on account of amendments in Schedule III brought about by MCA:

1. Now companies have to round off the figures appearing in the financial statements, hitherto it was optional. Further, the criteria for rounding off shall be based on “total income” in place of “turnover”.

2. Company shall disclose Shareholding of Promoters.

3. Current maturities of Long term borrowings shall be disclosed separately.

4. Trade Payables ageing schedule to be given.

5. Trade Receivables ageing schedule to be given.

6. Security deposits shall not be disclosed under ‘Long term loans and advances’ but disclosed under ‘Other non current assets’.

7. The company shall disclose the reason of utilization of funds for the purposes other than for which they were borrowed and shall also disclose the purposes for which the funds were utilised.

8. Company needs to disclose if the books of accounts are tallied with the quarterly or monthly returns filed with banker in cases where company has borrowed funds from banks on the basis securities of current assets, or else a separate reco statement needs to be provided.

9. The company shall provide the details of all the immovable property (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) whose title deeds are not held and where such immovable property is jointly held with others, details are required to be given to the extent of the company’s share.

10. In cases where revaluation has been done in case of Property Plant and Equipment, the company shall disclose if the valuation was done by registered valuer.

11. Disclosures to be made where Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and related parties (loans given to promoters as a % of total loans)

12. For Capital-work-in progress, ageing schedule shall be given

13. For Intangible assets under development, aging schedule to be given.

14. Disclosure of any proceedings initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition)Act, 1988 to be made.

15. Where a company is a declared wilful defaulter by any bank or financial Institution or other lender, details to be given.

16. Disclosure of any transactions with companies struck off

17. Where any charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period, details and reasons thereof shall be disclosed.

18. Following Ratios to be disclosed:

(a) Current Ratio,(b)Debt-Equity Ratio,(c)Debt Service Coverage Ratio, (d) Return on Equity Ratio,(e) Inventory turnover ratio,(f)Trade Receivables turnover ratio, (g) Trade payables turnover ratio, (h) Net capital turnover ratio, (i) Net profit ratio, (j)Return on Capital employed, (k) Return on investment
(xv) Disclosure of Utilisation of Borrowed funds and share premium to be given
Explanation is required if there’s change of more than 25% as compare to preceding financial year.

19. Further disclosures shall be made where the company has received funds from any persons or entities including foreign entities to further lend or invest or provide any guarantee, security to third parties.

20. Where a scheme of arrangement has been approved, disclosure shall be made of the effect of the same on the books of accounts and any deviation from the accounting standards for the same.

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🎯 Study Tips :

From the desk of @Mission_CA_Exam

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

1) Learn Ѕaмe Ιnғorмaтιon/cнapтerѕ ιn a varιeтy oғ wayѕ.

2) Ѕтυdy мυlтιple ѕυвjecтѕ eacн day raтнer тнan ғocυѕιng on 1 or 2 ѕυвjecтѕ.

3) Revιew тнe Cнapтerѕ/ιnғorмaтιon perιodιcally ιnѕтead oғ Craммιng.

4) Тaĸe 100% advanтage oғ Coacнιng Ιnѕтιтυтeѕ ιғ Joιned.

5) Ѕelғ ѕтυdy ιѕ ĸey тo ѕυcceѕѕ ιn Every Eхaм.

6) Ѕιмply, ѕυммarιze and coмpreѕѕ тнe Ιnғorмaтιon.

7) Мaĸe yoυr Own Нandwrιттen noтeѕ.

8) Мaĸe yoυr Ѕтυdy Ѕcнedυle and Plan yoυr Ѕтυdιeѕ.

9) Ѕнeer and Eмenѕe Pracтιce ιѕ Needed ғor Вoтн Тнeory aѕ well aѕ Pracтιcal Ѕυвjecтѕ.

10) Devoтe Eqυal Тιмe Тo Тнeory and Pracтιcal Ѕυвjecтѕ.

11) Conѕιder ΙCAΙ Мodυleѕ yoυr God. Coмpleтe ιт, geт тнoroυgн wιтн ιт. Revιѕe yoυr Ѕyllaвυѕ aѕ мany тιмeѕ aѕ yoυ can. Тнen мove тo МТPѕ, RТPѕ and Paѕт Eхaмιnaтιon Qυeѕтιonѕ.

12) Тaĸe Regυlar Ѕтυdy Вreaĸѕ. Ѕegregaтe yoυr Ѕтυdιeѕ aѕ per yoυr Coмғorт.

13) Ѕтιcĸ тo yoυr Goal, Worĸ Нard ғor ιт, Gιve yoυr 100% and reѕт leave ιт тo God. Don'т Overтнιnĸ, ιт wιll develop Ѕтreѕѕ and Preѕѕυre ιn yoυr Мιnd.....

And Laѕтly...

We are CA Ѕтυdenтѕ we all нave Aвιlιтy and Capaвιlιтy, Dιғғerence ιѕ нow we υѕe ιт. Ғollow 5D'ѕ Devoтιon, Deтerмιnaтιon, Dedιcaтιon, Dιѕcιplιne and Deѕιre ғor Ѕтυdιeѕ....

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✅ CA Inter / IPCC || Amendments || For May 2021 |

👉 Exclusively Available for
@CA_Study_Notes Members.

═══════ ♢.✰.♢ ═══════

➡️ ICAI Amendments :

📍By ICAI (New)
https://t.me/Mission_CA_Inter/52

📍By ICAI (Old)
https://t.me/Mission_CA_Inter/51

═══════ ♢.✰.♢ ═══════

➡️ By Various Faculties :

📍 Accounting :
https://t.me/Mission_CA_Inter/539

📍 Law :
https://t.me/Mission_CA_Inter/540

📍 Costing :
https://t.me/Mission_CA_Inter/541

📍 Taxation :
https://t.me/Mission_CA_Inter/545

📍 Advance Accounts :
https://t.me/Mission_CA_Inter/550

📍 Audit :
https://t.me/Mission_CA_Inter/552

📍 EIS/IT & SM :
https://t.me/Mission_CA_Inter/557

📍 FM & ECO :
https://t.me/Mission_CA_Inter/563

═══════ ♢.✰.♢ ═══════

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🎯 Success Tips

1. Focus on commitment, not motivation.

2. Seek knowledge, not results.

3. Make the journey fun.

4. Get rid of stagnating thoughts.

5. Use your imagination.

6. Stop being nice to yourself.

7. Get rid of distractions.

8. Don’t rely on others.

9. Plan.

10. Protect yourself from burnout.

═══════ ♢.✰.♢ ═══════

Join For Motivation & Facts
https://t.me/CA_Says

✅ CA Inter / IPCC || Amendments || For May 2021 |

👉 Exclusively Available for
@CA_Study_Notes Members.

═══════ ♢.✰.♢ ═══════

➡️ ICAI Amendments :

📍By ICAI (New)
https://t.me/Mission_CA_Inter/52

📍By ICAI (Old)
https://t.me/Mission_CA_Inter/51

═══════ ♢.✰.♢ ═══════

➡️ By Various Faculties :

📍 Accounting :
https://t.me/Mission_CA_Inter/539

📍 Law :
https://t.me/Mission_CA_Inter/540

📍 Costing :
https://t.me/Mission_CA_Inter/541

📍 Taxation :
https://t.me/Mission_CA_Inter/545

📍 Advance Accounts :
https://t.me/Mission_CA_Inter/550

📍 Audit :
https://t.me/Mission_CA_Inter/552

📍 EIS/IT & SM :
https://t.me/Mission_CA_Inter/557

📍 FM & ECO :
https://t.me/Mission_CA_Inter/563

═══════ ♢.✰.♢ ═══════

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Then Ask Your CA Buddies To Join Us.😍

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✅ CA Inter (New) : Suggested Answer Nov 2020 :

👨‍🎓By Various Faculties

═══════ ♢.✰.♢ ═══════

📍Accounts :
(By CA IQTIDAR A MALIK)
https://t.me/Mission_CA_Inter/35

📍Accounts :
(By CA Sunil Amlani)
https://t.me/Mission_CA_Inter/36

📍Law [Only MCQs] :
(By CA Harsh Gupta)
https://t.me/Mission_CA_Inter/37

📍Law [Only Descriptive] :
(By CA Ankit Oberoi)
https://t.me/Mission_CA_Inter/38

📍Costing :
(By CA Sunil Keswani)
https://t.me/Mission_CA_Inter/39

📍Costing :
(By CA Namit Arora)
https://t.me/Mission_CA_Inter/40

📍Income Tax :
(By CA Durgesh Singh)
https://t.me/Mission_CA_Inter/41

📍GST :
(By DG)
https://t.me/Mission_CA_Inter/42

📍Advance Accounts :
(By CA Vivek Malu)
https://t.me/Mission_CA_Inter/43

📍Audit :
(By CA Ankit Oberoi)
https://t.me/Mission_CA_Inter/44

📍Audit :
(By CA Ravi Taori)
https://t.me/Mission_CA_Inter/45

📍EIS-SM :
(By CA Sumit Parashar)
https://t.me/Mission_CA_Inter/46

📍EIS-SM :
(By CA Saket Ghiria)
https://t.me/Mission_CA_Inter/47

📍FM-ECO :
(By Grooming Education)
https://t.me/Mission_CA_Inter/48

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