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Archive: 31 August 2019

Posts in 31 August 2019

Corporate Social Responsibility (CSR)- Recent Changes

August 31, 2019 13662 Views 2 comments Print

Section 135 of Companies Act, 2013 pertaining to Corporate Social Responsibility (CSR) is applicable to following class of companies who during the immediately preceding financial year have: Net profit before tax of Rs. 5 Crore or more or Net worth of Rs. 500 Crore or more or Turnover of Rs. 1,000 Crore or more In this […]

GSTR 3B For 2017-18 Can Be Rectified Manually: Andhra Pradesh HC

August 31, 2019 5868 Views 0 comment Print

Andhra High Court through an interim order allowed assessee to manually rectify GSTR-3B returns for the months pertaining to FY 2017-18 . (Panduranga Stone Crushers v. Union of India). The petitioner has inadvertently and by mistake reported IGST input tax credit in all other ITC colum, The petitioner  contended that in the absence of any […]

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