Which of the following is not a function of ICAI? MCQ with Answer and Explanation

S1: Under GST, the time of supply for goods under the Reverse Charge Mechanism (RCM) is the earliest of the date of receipt of goods, date of payment, or date of invoice. S2: For services under RCM, the time of supply is the date of payment or the date immediately following 60 days from the date of invoice, whichever is earlier. Which statement(s) is/are correct?

In BRS, if overdraft as per pass book is the starting point, bank charges not recorded in cash book will:

The 'Share Based Payments' (Ind AS 102) require equity-settled transactions to be measured at: