← Back to Glossary

Terms starting with "E"

10 terms found

🔍

A system under GST requiring specified businesses above a notified turnover threshold to generate invoices in a standard format and report them to the Invoice Registration Portal for validation and a unique Invoice Reference Number before they can be used for claiming input tax credit.

An electronic document required for the movement of goods worth more than ₹50

A company's net profit divided by its total number of outstanding shares. EPS is a key indicator of a company's profitability on a per-share basis. Rising EPS over time generally signals healthy business growth and can drive share price appreciation.

An account maintained on the GST portal for every registered taxpayer that reflects the input tax credit available for use. ITC earned from purchases is credited here and can be used to offset output tax liability. The balance cannot be used for payment of interest

The fixed monthly payment made to repay a loan over a specified tenure. Each EMI comprises both an interest component and a principal repayment component. In the early months

A tax-saving mutual fund that qualifies for deduction under Section 80C of the Income Tax Act

A mutual fund that is listed and traded on stock exchanges like a share

A supply of goods or services on which GST is not levied as per the GST exemption list notified by the government. Examples include fresh fruits and vegetables

Exit Load Mutual Funds

A fee charged when you redeem mutual fund units before a specified period

Expense Ratio Mutual Funds

The annual fee charged by a mutual fund to cover management and operational costs