Volume 54, Issue 8, August 2019

Published: 2019-08-13

Editorial

  • Editorial

    8-8
    DOI: https://doi.org/10.33516/maj.v54i8.8-8p

Papers Invited

  • Papers Invited

    9-9
    DOI: https://doi.org/10.33516/maj.v54i8.9-9p

President's Communique

  • President's Communiqué

    Balwinder Singh
    10-13
    DOI: https://doi.org/10.33516/maj.v54i8.10-13p

Council Committees for the Year 2019-2020

  • Council Committees for the Year 2019-2020

    14-18
    DOI: https://doi.org/10.33516/maj.v54i8.14-18p

ICAI-CMA Snapshots

  • ICAI-CMA Snapshots

    20-22
    DOI: https://doi.org/10.33516/maj.v54i8.20-22p

Cover Story

  • GST Audit and Ease of Doing Business

    Narhar K. Nimkar
    23-26
    DOI: https://doi.org/10.33516/maj.v54i8.23-26p

  • GST - A Sovereign Economic Reactor in Consonance with the Institutions of Audit to Sustain Equivalence in the Whole Dynamic System

    Nantu Ranjan Pal
    27-31
    DOI: https://doi.org/10.33516/maj.v54i8.27-31p

  • GST Audit: A Strong Proponent of Sublime Ease of Doing Business Ranking

    Harpreet Singh
    32-35
    DOI: https://doi.org/10.33516/maj.v54i8.32-35p

  • GST Audit - "Questionnaire"

    Nimishakavi Ram
    36-37
    DOI: https://doi.org/10.33516/maj.v54i8.36-37p

  • GST - Audit: A Big Opportunity for CMAs

    Raghabendra Ray
    38-41
    DOI: https://doi.org/10.33516/maj.v54i8.38-41p

  • A Study on Input Tax Credit Utilization Rules and Regulations

    Susanta Kanrar
    42-46
    DOI: https://doi.org/10.33516/maj.v54i8.42-46p

  • GST Audit - A Conceptual Framework With Challenges and Role of an Accountant

    Vivek Sharma
    48-52
    DOI: https://doi.org/10.33516/maj.v54i8.48-52p

  • Notion of Goods And Services Tax in Indian Context

    Sameer Shekhar
    54-58
    DOI: https://doi.org/10.33516/maj.v54i8.54-58p

  • GSTR- 9C Under GST: It's not Audit but Certification with Lot of Responsibilities!!

    D. S. Mahajani
    60-63
    DOI: https://doi.org/10.33516/maj.v54i8.60-63p

Digital Object Identifier (DOI)

  • Digital Object Identifier (DOI)

    53-53
    DOI: https://doi.org/10.33516/maj.v54i8.53-53p

Cost Audit

  • Future Proofing Cost Audit Framework

    Mahadevan Gopalakrishnan
    64-70
    DOI: https://doi.org/10.33516/maj.v54i8.64-70p

Economic Survey 2018-19

  • Economic Survey 2018-19 at a Glance

    Purvi Sawhney, Pankaj Kapoor
    71-76
    DOI: https://doi.org/10.33516/maj.v54i8.71-76p

Corporate Reporting

  • Social Reporting Practices in Indian Corporate Sector

    Mahesh Chand Garg, Sandeep Kumar
    77-85
    DOI: https://doi.org/10.33516/maj.v54i8.77-85p

  • Sustainability Reporting and Performance of Indian Companies

    Aishwarya Krishnaswamy
    86-90
    DOI: https://doi.org/10.33516/maj.v54i8.86-90p

Glass Ceiling

Gazette Notifications - Election 2019

  • Gazette Notifications - Election 2019

    L. Gurumurthy
    97-103
    DOI: https://doi.org/10.33516/maj.v54i8.97-103p

Institute News

  • Institute News

    104-110
    DOI: https://doi.org/10.33516/maj.v54i8.104-110p

Budget Highlights

  • Budget Highlights 2019-2020

    111-112
    DOI: https://doi.org/10.33516/maj.v54i8.111-112p

Statutory Updates

  • Direct Taxation

    Vikash Mundhra
    113-118
    DOI: https://doi.org/10.33516/maj.v54i8.113-118p

  • Indirect Taxation

    Shubham Khaitan
    118-120
    DOI: https://doi.org/10.33516/maj.v54i8.118-120p