"02 August 2019" Archive - Page 4

State actions are also governed by doctrine of promissory estoppel

Yashdeep Singh Saini Vs Naya Raipur Development Authority (Chhattisgarh High Court)

Yashdeep Singh Saini Vs Naya Raipur Development Authority (Chhattisgarh High Court) At the first instance, it will show that the petitioners’ land were acquired by the respondents. It has to be born in mind that the said acquisition was not as like of a general contract of a sale & purchase on free will of […]...

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Changes in Provision for Interest on Delayed payment of GST

As per section 50(1) of CGST Act 2017, every person who is liable to pay tax in accordance with the provisions of this act or rules made thereunder but fails to pay tax or any part thereof to the government within the prescribed time then he shall for the period for which the tax or any part thereof remains unpaid, pay on his own “Inter...

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Posted Under: Corporate Law |

E-Tender for Appointment of Concurrent Auditors by RBI

E-Tender for Appointment of Concurrent Auditors for the year 2019-20 w.e.f. October 01, 2019 to September 30, 2020 by Reserve Bank of India, HRMD, CO cluster and CSBD, CO....

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ICAI notifies guideline for Mandatory issue of UDIN

Notification No.1-CA(7)/192/2019 02/08/2019

A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announcements published on the website of the IC...

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Highlights of Companies (Amendment) Bill, 2019

The Companies (Amendment) Bill, 2019 was passed by the Rajya Sabha on the 30th day of July, 2019 and received the Assent of President on 31st July 2019. Earlier the Amendment Bill, 2019 was passed by Lok Sabha on the 27th day of July, 2019. While introducing the Bill in the Lok Sabha, the Hon’ble […]...

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Compendium of Accounting Standards (As on July 1, 2019)

This Compendium of Accounting Standards is relevant for all companies, other than the companies following Ind AS, and also to non-corporate entities for the purpose of preparation and presentation of good quality financial statements....

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Posted Under: Corporate Law |

Company Secretary (CS) – Server

Server means a person or thing that serves. Another meaning of server is that a computer or computer program which manages access to a centralized resources or services in a network. As per Section 2(24) of Companies Act, 2013, Company Secretary (CS) means a Company Secretary as defined in Section 2(1)(c) of the Company Secretaries [&hell...

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Posted Under: Corporate Law |

Export of Goods, as Defined in IGST Act, is Not Export Supply of Goods

Definition of expression export of goods represents activity of taking goods out of India to a place outside India. In this definition, activity of supply is missing. In the Constitution of India, for an export supply of goods or services or both, expression supply of goods, or of services or both in the course of import of the goods or s...

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Posted Under: Corporate Law |

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