Latest Articles
Climate Change and Its Impact on Biodiversity
Corporate Law : This research paper delves into the complex interplay between climate change and biodiversity, examining how global temperature ri...
Memorandum of Association (MOA): Foundation of Corporate Identity & Legal Structure
Company Law : Explore the Memorandum of Association (MoA), its clauses, and its role in defining a company's identity and structure under the Co...
What CJI Is Saying is Hundred Percent Right on PM Home Visit
Corporate Law : CJI D.Y. Chandrachud addresses PM Modi's visit, emphasizing the need for dialogue and questioning the lack of High Court benches i...
CBIC Clarifies Waiver of Interest/Penalty under CGST Act
Goods and Services Tax : CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-...
Nightmare Ends for Exporters claiming refunds under Rule 96(10) of CGST Rules, 2017
Goods and Services Tax : Explore the implications of Rule 96(10) of CGST on IGST refunds for exporters and recent legal developments....
Latest News
CA Exam Rescheduled for Jharkhand and Chhattisgarh
CA, CS, CMA : ICAI reschedules CA exam on Nov 13, 2024, to Nov 14 in Jharkhand and Chhattisgarh due to elections. Other exam schedules remain un...
Observations of candidates on question papers of CA exam November 2024
CA, CS, CMA : ICAI requests candidate feedback on November 2024 exam papers by November 20. Send comments via email or Speed Post with necessary...
Mediation by Operational Creditors Before Filing Section 9 Applications
Corporate Law : IBBI suggests mediation for operational creditors before Section 9 insolvency filing, aiming to reduce disputes and expedite case ...
Reforms to Debenture Trustees Regulations by SEBI
SEBI : SEBI invites public comments on proposed reforms to Debenture Trustees Regulations, aimed at enhancing ease of doing business and ...
ICAI’s Role in India’s Economic and Financial Progress
CA, CS, CMA : ICAI drives India's growth by fostering leadership in finance. Supporting startups, transparency, and compliance, Chartered Accoun...
Latest Judiciary
Two GST Adjudication Orders for Same Period Not Permissible: Delhi HC
Goods and Services Tax : Delhi HC quashes Sales Tax Officer's 2024 order related to tax period 2018-19, citing overlap with prior 2021 decision, and grants...
Section 75(4) GST Act: Personal Hearing Requires Written Request
Goods and Services Tax : Future Consumer Ltd. petitioned Madhya Pradesh HC, challenging a GST order without appeal. The court dismissed the petition, highl...
Orissa HC Directs Re-evaluation of MSME RFP Rejection by Odisha I&PR Dept
Corporate Law : Orissa High Court orders Scrutiny Committee to review MSME unit Focal Hub's RFP rejection for empanelment as an audio-visual agenc...
Delhi HC Dismisses Revenue’s Application for 880-Day Delay in Tax Appeal
Income Tax : Delhi High Court rejects Revenue's plea for condonation of 880-day delay in re-filing an income tax appeal against Anil Bhalla....
P&H HC Sets Aside Section 148 IT Notices Without Faceless Assessment
Income Tax : Punjab and Hayrana High Court invalidates IT notices issued under Section 148 due to lack of faceless assessment, aligning with pr...
Latest Notifications
Advisory on New GST Form DRC-03A for Demand Payment Adjustments
Goods and Services Tax : GSTN introduces Form DRC-03A to streamline demand payment adjustments. Taxpayers can now link DRC-03 payments with outstanding dem...
e-Invoice Reporting Deadline Reduced for AATO ₹10 Crores+
Goods and Services Tax : From April 1, 2025, taxpayers with AATO of ₹10 crores must report e-invoices within 30 days on the IRP portal....
Import Provisions for QCO-Mandated Inputs by Advance Authorization Holders, EOU & SEZ
DGFT : DGFT updates exemptions for mandatory QCOs for import inputs by advance authorisation holders and SEZs, adding the Ministry of Hea...
SEBI Mandates New Mutual Fund Disclosure Guidelines
SEBI : SEBI introduces new rules for mutual funds on expense disclosures, returns, risk-o-meter color scheme, effective December 5, 2024....
Guidelines for Personal Hearings under CGST & Customs
Goods and Services Tax : New guidelines mandate virtual personal hearings under CGST and Customs Acts, with physical hearings allowed only upon request, ef...
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FAQs
Learn about Form 12BAA, introduced for employers to credit TCS for employees, ensuring accurate TDS calculation and easing tax compliance.
Understand Section 80C deductions of the Income Tax Act, eligible investments, and the limits for individuals and HUFs. Reduce tax liability with the right investments.
Learn how to calculate advance tax, payment deadlines, and exemptions. Find the steps for online payment and consequences of non-payment or delay.
This article delves into the provisions governing AGM extensions under the Companies Act, 2013, and explores key regulations, examples and best practices.
Discover the functionality of the Invoice Management System (IMS) in GST, including actions on invoices, ITC eligibility, and reconciliation processes for taxpayers.