CA Final Notes

📲CA Final FR Important Points in Preparation of Schedule 3 Division 2 Financial Statements (Analysis of FS): https://tinyurl.com/CA-Final-FR-Analysis-of-FS A Compilation of All Adjustments asked in previous RTPS / MTPS / Exam Questions ❤️ ◈◉◎┄┅═❂❣️❂═┅┄◎ ◉◈ ┍━━━━═░★░═━━━┑ ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪ ➻ t.me/cafinal_p1 ┕━━━━═░◈░═━━━┙

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Word of the day Extraordinary General Meeting An extraordinary general meeting (EGM) is a shareholder meeting called by a company to deal with urgent matters. Companies schedule their annual meetings in which they discuss financial results and other topics. Any meeting other than this scheduled meeting is called an extraordinary general meeting. Topics like a company’s internal disputes, change in management, legal matters, etc might be discussed during such meetings. ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

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🎁CA Final Group 1 New Syllabus Study Material Compilation for May 2024 onwards: 📯Complied by www.castudynotes.com 📍Paper 1 : Financial Reporting : https://castudynotes.com/2023/08/02/ca-final-financial-reporting-fr-new-syllabus-study-material-compilation-for-may-2024-onwards/  📍Paper 2 : Advanced Financial Management : https://castudynotes.com/2023/08/02/ca-final-advanced-financial-management-afm-new-syllabus-study-material-compilation-for-may-2024-onwards/  📍Paper 3 : Advanced Auditing, Assurance and Professional Ethics: https://castudynotes.com/2023/08/02/ca-final-advanced-auditing-assurance-and-professional-ethics-new-syllabus-study-material-compilation-for-may-2024-onwards/  ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━━┑     ✪ ➻ @canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p1     ✪ ➻ t.me/cafinal_p2     ✪ ➻ t.me/cafinal_p3     ✪ ➻ t.me/cafinal_p4     ✪ ➻ t.me/cafinal_p5     ✪ ➻ t.me/cafinal_p6     ✪ ➻ t.me/cafinal_p7     ✪ ➻ t.me/cafinal_p8   ┕━━━━═░◈░═━━━━┙

🎁 CA Final Certified Copies of Nov'22 Exams : ❣Paper 2 : Strategic Financial Management 1. [60 out of 100 Marks]  https://tinyurl.com/CA-Final-SFM-60-Marks-Nov22 2. [58 out of 100 Marks]  https://tinyurl.com/CA-Final-SFM-58-Marks-Nov22 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑   ✪ ➻  t.me/canotes_final               ℑoin us 🔜   ✪ ➻ t.me/cafinal_p2 ┕━━━━═░◈░═━━━━┙

💥⚠️ Very Important GST Case Law on "GST Interest" : 📢 Not Legal to Impose GST Interest for Failure to File GSTR-3B After GSTN Cancellation ➡️ Background: The Kerala High Court addressed a case involving Hilton Garden Inn and the imposition of GST interest for non-filing of GSTR-3B due to GSTN cancellation. ➡️ Petitioner's Challenge: The petitioner contested Exhibit P-14, which demanded interest under Section 50(1) of the CGST/SGST Act for delayed tax payment totaling Rs. 5,30,919 from July 2017 to March 2018. ➡️ GSTN Cancellation Issue: The petitioner's GSTIN was canceled on 24.08.2017 without notice, hindering their ability to file returns for July 2017 despite prior tax payment. ➡️ Legal Arguments: The petitioner argued that interest should only apply post-GSTIN restoration on 26.12.2017, as they couldn't remit taxes without a valid GSTIN during the cancellation period. ➡️ Court Decision: The High Court ruled in favor of the petitioner, overturning the contested order. It deemed unfair to impose interest for the period before GSTIN restoration and allowed authorities to levy fines for delays starting from the 20th day after 26.12.2017 up to December 2017, with interest applicable for subsequent months if any delays occur. ✔️ Kerala HC - M/S. Hilton Garden Inn [WP(C) NO. 25069 OF 2023] ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

🎙SOME SOCIAL RULES THAT MAY HELP YOU: 1. Don’t call someone more than twice continuously. If they don’t pick up your call, presume they have something important to attend to; 2. Return money that you have borrowed even before the person that borrowed you remember or ask for it. It shows your integrity and character. Same goes with umbrellas, pens and lunch boxes. 3. Never order the expensive dish on the menu when someone is giving you a lunch/dinner. 4. Don’t ask awkward questions like ‘Oh so you aren’t married yet?’ Or ‘Don’t you have kids’ or ‘Why didn’t you buy a house?’ Or why don't you buy a car? For God’s sake it isn’t your problem; 5. Always open the door for the person coming behind you. It doesn’t matter if it is a guy or a girl, senior or junior. You don’t grow small by treating someone well in public; 6. If you take a taxi with a friend and he/she pays now, try paying next time; 7. Respect different shades of opinions. Remember what's 6 to you will appear 9 to someone facing you. Besides, second opinion is good for an alternative; 8. Never interrupt people talking. Allow them to pour it out. As they say, hear them all and filter them all; 9. If you tease someone, and they don’t seem to enjoy it, stop it and never do it again. It encourages one to do more and it shows how appreciative you're; 10. Say “thank you” when someone is helping you. 11. Praise publicly. Criticize privately; 12. There’s almost never a reason to comment on someone’s weight. Just say, “You look fantastic.” If they want to talk about losing weight, they will; 13. When someone shows you a photo on their phone, don’t swipe left or right. You never know what’s next; 14. If a colleague tells you they have a doctors' appointment, don’t ask what it’s for, just say "I hope you’re okay". Don’t put them in the uncomfortable position of having to tell you their personal illness. If they want you to know, they'll do so without your inquisitiveness; 15. Treat the cleaner with the same respect as the CEO. Nobody is impressed at how rude you can treat someone below you but people will notice if you treat them with respect; 16. If a person is speaking directly to you, staring at your phone is rude; 17. Never give advice until you’re asked; 18. When meeting someone after a long time, unless they want to talk about it, don’t ask them their age and salary; 19. Mind your business unless anything involves you directly - just stay out of it; 20. Remove your sunglasses if you are talking to anyone in the street. It is a sign of respect. Moreso, eye contact is as important as your speech; and 21. Never talk about your riches in the midst of the poor. Similarly, don't talk about your children in the midst of the barren. 22.After reading a good message try to say "Thanks for the message". APPRECIATION remains the easiest way of getting what you don't have.... 📍 For More Amazing Exam Tips Join @ICAIexamtips On Telegram.

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#Motivation #लड़के ! हमेशा खड़े रहे. खड़े रहना उनकी मजबूरी नहीं रही बस ! उन्हें कहा गया हर बार, चलो तुम तो लड़के हो खड़े हो जाओ. छोटी-छोटी बातों पर वे खड़े रहे , कक्षा के बाहर.. स्कूल विदाई पर जब ली गई ग्रुप फोटो, लड़कियाँ हमेशा आगे बैठीं, और लड़के बगल में हाथ दिए पीछे खड़े रहे. वे तस्वीरों में आज तक खड़े हैं.. कॉलेज के बाहर खड़े होकर, करते रहे किसी लड़की का इंतज़ार, या किसी घर के बाहर घंटों खड़े रहे, एक झलक, एक हाँ के लिए. अपने आपको आधा छोड़ वे आज भी वहीं रह गए हैं... बहन-बेटी की शादी में खड़े रहे, मंडप के बाहर बारात का स्वागत करने के लिए. खड़े रहे रात भर हलवाई के पास, कभी भाजी में कोई कमी ना रहे. खड़े रहे खाने की स्टाल के साथ, कोई स्वाद कहीं खत्म न हो जाए. खड़े रहे विदाई तक दरवाजे के सहारे और टैंट के अंतिम पाईप के उखड़ जाने तक. बेटियाँ-बहनें जब तक वापिस लौटेंगी वे खड़े ही मिलेंगे... वे खड़े रहे पत्नी को सीट पर बैठाकर, बस या ट्रेन की खिड़की थाम कर वे खड़े रहे बहन के साथ घर के काम में, कोई भारी सामान थामकर. वे खड़े रहे माँ के ऑपरेशन के समय ओ. टी.के बाहर घंटों. वे खड़े रहे पिता की मौत पर अंतिम लकड़ी के जल जाने तक. वे खड़े रहे , अस्थियाँ बहाते हुए गंगा के बर्फ से पानी में. लड़कों ! रीढ़ तो तुम्हारी पीठ में भी है, क्या यह अकड़ती नहीं.....? ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

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