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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), company law and other topics on finance. Follow him on facebook or instagram or twitter.

Main Object Clause in MOA for Export and Import Company – Sample Draft

Last reviewed on January 3, 2026 I By CA Bigyan Kumar Mishra

Below we have given sample MOA main objects for Export and Import Business to draft your own Memorandum of association for new company registration. You can also use these to edit your existing memorandum of association for a company who is into Export and Import Business.Sample - 1To carry on business of Import, Export, processing, packing, re-packing, trading in, … [Read more...] about Main Object Clause in MOA for Export and Import Company – Sample Draft

MOA Main Object for Building, Construction & Infrastructure Company – Sample

Last reviewed on January 3, 2026 I By CA Bigyan Kumar Mishra

Below we have given sample MOA main objects for Construction companies to draft a Memorandum of association for new company registration. You can also use these to edit your existing memorandum of association for a company that is in the construction business.Sample 1To erect and construct houses, building, do civil construction work of all types, infrastructure work … [Read more...] about MOA Main Object for Building, Construction & Infrastructure Company – Sample

MOA Main Object Clause for Information Technology Companies

Last reviewed on January 3, 2026 I By CA Bigyan Kumar Mishra

When applying for company registration in India, drafting a clear and legally compliant Main Object Clause in the Memorandum of Association (MOA) is essential. For information technology companies, software development firms, and IT-enabled service providers, the object clause must precisely define the company’s principal business activities while allowing future … [Read more...] about MOA Main Object Clause for Information Technology Companies

What are the documents required to avail input tax credit in GST

Last reviewed on September 19, 2019 I By CA Bigyan Kumar Mishra

Input refers to any goods or services or both used by a registered taxpayer to create the finished product and/or to render services to the consumer. The beauty of input tax credit (ITC) mechanism in GST is that the registered supplier gets credit for GST that he has paid while purchasing goods and/or services to supply the final product or services. In simple words, input tax … [Read more...] about What are the documents required to avail input tax credit in GST

When Delivery challan can be issued in GST instead of tax invoice

Last reviewed on March 23, 2020 I By CA Bigyan Kumar Mishra

In the following cases, a delivery challan in GST may be issued by the consigner instead of tax invoice;Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,Transportation of goods for job workTransportation of goods for reasons other than by way of supplyGST Delivery challan should always be prepared in … [Read more...] about When Delivery challan can be issued in GST instead of tax invoice

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