Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreBCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore BrieficlesExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn MoreMonthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn MoreFor queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn MoreMaharashtra Government has amended the Maharashtra Value added Tax Rules, 2005. Rule 52B has been added under which if the claimant dealer has purchased goods covered under Entry 13 of Schedule D -Aerated and Carbonated non-alcoholic beverages, whether or not containing sugar or other sweetening matter or flavor or any other additives and under Entry 14 of Schedule DCigar and cigarettes, then he will be entitled to set-off in respect of the said goods only to the extent of aggregate of the tax paid or payable under the Central Sales Tax Act, 1956 on interstate resale of the corresponding goods and the taxes paid on the purchase of said goods if resold locally under the Act.
The set-off in respect of said goods shall be claimed only in the month in which corresponding sales of such goods is effected by the claimant dealer. Above conditions are not applicable to the purchases of such goods which are sold in the course of export of goods out of the territory of India. (Applicable wef 1-1-2016).