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  • GST
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CA Bigyan Kumar Mishra

CA. Bigyan Kumar Mishra is a fellow member of the Institute of Chartered Accountants of India.He writes about personal finance, income tax, goods and services tax (GST), stock market, company law and other topics on finance. Follow him on linkedin or facebook or instagram or twitter.

Budget deficit: Types, Causes, effect and strategies to manage it

Last reviewed on September 22, 2024 I By CA Bigyan Kumar Mishra

In simple words, a budget deficit means expenses exceed revenues. In relation to a country, a budget deficit occurs when the government of that country spends more money than it receives in revenue over a year.In this article, we will discuss what are the types of budget deficit, their causes and how to manage it.What are the types of budget deficit?Budget deficits … [Read more...] about Budget deficit: Types, Causes, effect and strategies to manage it

How do changing interest rates affect the economy?

Last reviewed on September 28, 2024 I By CA Bigyan Kumar Mishra

Interest rates influence borrowing costs and spending decisions of households and businesses. Inflation affects the cost of saving. As both are closely related, the central bank increases or decreases interest rates to manage inflation.It's a very difficult task for the central bank to manage a balance between the two.Central bank raises interest rates when the economy … [Read more...] about How do changing interest rates affect the economy?

What are the invoices issued under goods and services tax (GST) law?

Last reviewed on September 30, 2024 I By CA Bigyan Kumar Mishra

Under GST, invoices must be issued for every taxable supply of goods or services. Invoice acts as official proof of a transaction between the supplier and the recipient. It help businesses comply with GST laws and regulations, ensuring accurate tax reporting and payment.The recipient must have a valid invoice to substantiate their input tax credit claim under … [Read more...] about What are the invoices issued under goods and services tax (GST) law?

Why Trade Deficit Occurs? Explained with its advantages and disadvantages

Last reviewed on September 20, 2024 I By CA Bigyan Kumar Mishra

Trade deficit means a country’s imports exceed its exports for a period, resulting in a negative balance of trade. In other words, a trade deficit occurs when a country buys more goods and services from other countries than it is selling to them.A country with a trade deficit means it has spent more money than it has made in international trade with the reset of the … [Read more...] about Why Trade Deficit Occurs? Explained with its advantages and disadvantages

GST on a Goods Transport Agency (GTA) under both FCM and RCM

Last reviewed on September 16, 2024 I By CA Bigyan Kumar Mishra

Goods Transport Agency refers to a business or entity that provides transportation services of goods by road and issues consignment notes, by whatever name called.As only the term road is used in the definition, rail, sea or air transportation of goods does not get covered within the ambit of GTA.A goods transport operator who does not issue a consignment note cannot be … [Read more...] about GST on a Goods Transport Agency (GTA) under both FCM and RCM

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