"21 April 2020" Archive

Intermediary Services to Overseas Clients Under GST

‘Intermediary’ means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services on his own account ( Section 2(13) of IGST Act.). […]...

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E-mails for facilitating faster refund cannot be misconstrued as harassment: CBDT

Release ID: 1616620 (21/04/2020)

The Central Board of Direct Taxes (CBDT) responding to some observations being circulated on social media alleging that the Income Tax Department is pursuing recovery proceedings and using arm-twisting methods by adjusting outstanding demands of the start-ups, today stated that these observations are completely unfounded and are total mis...

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Transportation of Goods without issue of Invoice in GST

Rule 55 of CGST Rules 2017: Transportation of Goods without issue of Invoice Provisions under Rule 55 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to  ‘Transportation of Goods without issue of Invoice’, are as under: (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of ...

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Amendments in Income Tax Act for AY 2020-2021

The Amendments made to the Income Tax Act in respect of Individual , HUF , Domestic Companies for Assessment Year  2020-21 , Previous Year 2019-20 by way off. 1. The Finance Act 2019 2. The Finance Act (No.2) 2019 3. The Tax Ordinance Act 2019 4. The Taxation and Other Laws (Relaxation of Certain Provisions) […]...

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Special Rule 20-10-0 – Guidelines for ITC refunds under GST

Special Rule 20-10-0  (October 2019 – March 2020) A Big Roller Coaster Ride  – Guidelines for ITC refunds under Section 54(3) ‘ITC is always considered as a key factor since it has its own dimensions’ Recently, CBIC has released a Circular on GST Refunds wherein they have clarified that the exporter would not be ...

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GST: Foreign Exchange Conversion Service

As per GST law, A person supplying the services of exchange of foreign currency may exercise option to ascertain value in terms of 32(2)b for a financial Year. In service related to supply of foreign currency, including money changing, the problem of valuation always arise, therefore Govt. has prescribed the consideration should be taken...

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Supply under GST – Real Estate Joint Development Agreement

following points are to be discussed : A. What are the Supplies under the project ? B. Considerations for the Supplies specified in clause A C. Rate of Tax against Supplies with effect from 01-04-2019 D. Valuation of Services Supplied under the project E. Time of Supply F. Reverse Charge Mechanism for any Supply under th...

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What are the circumstances where GST is refundable

Is the GST once paid can be claimed back. There are circumstances where GST paid to the government can be claimed back .  There is set procedure which is totally online where registered person can file and claim back the GST. There are two important  aspect of  GST Refund : 1. that under which circumstances […]...

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Interview with GST expert CA Divya Bansal

Today I have with me GST Personality, author and Youtuber CA Divya Bansal in my program KNOW YOUR GST PERSONALITY BY SUDHIR HALAKHANDI. She is a Chartered Accountant of 2016 and already written 3 GST Books and running a GST Channel in the name “Tax Without Tears” having subscriber more than 1.32 Lakhs subscribers. She […]...

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Taxation of voluntary Contributions received by Trusts/ Charitable Institutions

Trusts and other charitable institutions generally receive money from Voluntary Contributions from members and from the general public, let us look at the taxation aspects of these voluntary contributions....

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Treatment of Contribution towards Provident Fund under Income Tax Act, 1961

Contribution towards Provident Fund is one of the area, which requires due consideration of Auditor while conducting Tax Audit. In industry, there are some confusions regarding the treatment of Contribution towards Provident Fund. Through this Article, I am trying to interpret the intent of the Act with regard to these provisions. Employe...

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Section 80P & income from investments – Co-op Credit Societies- a nightmare

Co-operative credit societies enjoy the deduction under section 80P in respect of the whole of their income attributable to banking business. However, the term ‘income attributable to banking business’ has become a vexed term, especially in light of recent judicial developments on the subject matter....

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Gratuity – Legal Provisions and Taxation

ratuity is a reward for long and meritorious service. In 1972 the government passed the Payment of Gratuity Act that made it mandatory for all employers with more than 10 employees to pay gratuity. Gratuity shall be payable to an “employee” on the termination of his employment...

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Delay in payment of TDS for One day & 3% Interest

The concept of TDS requires that the person, on whom responsibility has been cast, is to deduct tax at the appropriate rates, from payments of specific nature which are being made to a specified recipient....

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NIL TDS – File Declaration for Non-filing of TDS statement on TRACES

Many times, we faced this situation where we have TAN but we do not have any transaction for which we need to file any TDS return for that quarter. So in such situation most of people just don’t file return as well as they don’t even intimate regarding this to the department. Due to this […]...

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Undertaking in lieu of bond allowed for Custom Clearance till 15.05.2020

Circular No. 21/2020-Customs (21/04/2020)

CBIC extends the facility of accepting undertaking in lieu of bond required during customs clearance for the period till 15.05.2020. Consequently, the date for submission of proper bond in lieu of which the undertaking is being temporarily accepted is extended till 30.05.2020 vide Circular No. 21/2020-Customs dated 21st April, 2020. Furth...

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One TDS challan for Payment Under Different sections & Years

Advisory to deductors making TDS payment through multiple challans in a month As we all are aware that, many times deductors used to pay TDS through multiple challans because of different section under which TDS deducted or the year of two payments are different or there are different deductees. This multiple payment challan is really [&h...

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CBIC defers implementation of Electronic Sealing to 1st July 2020

Circular No. 20/2020-Customs (21/04/2020)

CBIC has decided to defer the implementation of Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehousing to 01st July, 2020 vide Circular No. 20/2020-Customs dated 21st April, 2020....

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SEBI extends timelines for compliance by its trading/clearing members

Circular No. SEBI/HO/MIRSD/DOP/CIR/P/2020/68 (21/04/2020)

SEBI has extend the timelines for the following compliance requirements by their trading members / clearing members related to Submission towards weekly monitoring of client funds under the provisions of Enhanced Supervision, Submission of data on monthly basis towards clients’ and fund balance under the provisions of Enhanced Supervisi...

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SEBI relaxes ICDR Regulations for Right Issues Opened till 31.03.2020

Circular No. SEBI/HO/CFD/CIR/CFD/DIL/67/2020 (21/04/2020)

SEBI had vide Circular No. SEBI/HO/CFD/CIR/CFD/DIL/67/2020 Dated  April 21, 2020 provides Relaxations from certain provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 in respect of Rights Issue that open on or before March 31, 2020. Relaxation are  related to  eligibility conditions related to Fast T...

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One-time relaxation with respect to validity of SEBI Observations

Circular No. SEBI/HO/CFD/CIR/DIL/CIR/P/2020/66 (21/04/2020)

SEBI has extended validity of SEBI Observations and provided that a public issue/rights issue may be opened within twelve months from the date of issuance of observations by SEBI. It also permitted an  issuer to increase or decrease the fresh issue size by up to 50% of the estimated issue size without requiring to file […]...

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SB005 error correction facility extended for Shipping Bills upto 31.12.2019

Circular No. 22/2020-Customs (21/04/2020)

As Exporters are facing genuine hard-ships due to the SB005 errors, it has now been decided to extend the facility of SB005 error correction in the Customs EDI system for Shipping Bills with date upto 31.12.2019 vide Circular No. 22/2020-Customs dated 21st April, 2020. Circular No. 22/2020-Customs F. No.450/119/2017-Cus IV Government of I...

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Delivery Challan under GST

In some cases where the sale of goods or services does not happen immediately or when payment is not received on supply, delivery challan is issued by the supplier. In this article, we look at the procedure for issuing delivery challan and delivery challan format in detail....

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Basic GST Compliance Checklist For Turnover Less Than ₹ 1.5 Cr

Introduction Basic GST Compliance checklist given below provides a bird’s eye view in respect of persons whose turnover is less than 1.5 Crore and who haven’t opted for Composition Scheme. Considering the COVID-19 pandemic, due dates have been extended to last week of June,2020 from usual due dates. S. No. Particulars Brief Descriptio...

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Company- Old Tax Regime or new Tax Regime- Which one to opt?

Whether Company should continue with the Old tax regime or to pay tax under new tax regime? Since the financial year 2019-20 has already gone and currently in this lockdown situation due to Covid-19 pandemic, most of the companies are having their working from home, so I think it’s the right time to decide for […]...

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Major Direct Tax Proposals of Finance Act 2020

Financial Year 2020-21 (Assessment Year 2021-22)  Personal tax 1. Optional new tax regime for individuals and HUF  The FA 2020 has brought in place a new tax regime with effect from AY 2021-22. It is optional for taxpayers and provides lower tax rates. However, it does not permit the following: Specified deduction under section 80C [&he...

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Good news for taxpayers – Form PMT-09 is available on GST portal

Form PMT-09 enables taxpayer to transfer amount from one minor head/ major head to another minor head/major head. For instance, taxpayer has paid ₹5,000 under interest of CGST. Now by filing PMT-09, he can shift that amount to late fess of SGST also....

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Companies (Compromise Arrangements & Amalgamations) Amendment Rules or Majority Rule?

In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 230 of the Companies Act, 2013 (18 of 2013), the Central Government hereby made the following rules, to amend the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, namely, ‘the Companies (Compromises, Arrangements and ...

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Art of Drafting of Appeal for filing of Appeal before CIT (Appeals)

Art of Drafting of ‘Statement of Facts’ and ‘Grounds of Appeal’ for filing of Appeal before Commissioner of Income-tax (Appeals) Statement of Facts and Grounds of Appeal are most important, but it observed that these are largely casually framed. Once the assessee decides to challenge the tax demand, it has to file ...

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Denial by JC (ST) of refund claim by SEZ unit/developer stating ‘only supplier can claim refund of ITC/integrated tax on supply to SEZ unit/developer’

Denial by JC (ST) of refund claim by SEZ unit/developer stating ‘only supplier can claim refund of ITC/integrated tax on supply to SEZ unit/developer’ This is to apprise you of the recent judgement passed by Joint Commissioner (ST) & Appellate Authority (ST), Vijaywada in an appeal by M/s Vaachi International India Private...

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Modification in ATUFS for Easing out norms post Covid-19

The Ministry of Textiles had proposed easing out of norms under Amended Technology Upgradation fund scheme (ATUFS) during post lockdown period of Covid- 19 outbreak vide its order no. 6/5/2015-TUFS(Pt) dated 13/04/2020 . In this regards, Office of Textile commissioner has issued a circular No: 12(1), ATUFS/Policy/2019/TUFS/Del. Of Fin Prs...

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Clarification on Section 115BAC of the Income tax Act, 1961

A New section, 115BAC has been introduced vide clause 53 of the Finance Act, 2020 with respect to tax on Individuals and HUF. The said section will apply from AY 21-22 and subsequent AY’s. The said scheme provides for concessional rate of tax as follows: Sl. No Income New Rate – 115BAC Existing Rates 1 […]...

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Summary of GST Notification issued on 3rd April 2020

Brief Summary of GST Notifications issued by CBIC on 3rd April 2020 In view of the spread of COVID-19 across the country, Government of India has provided relief relating to the compliances under the GST act, the same has been summarized below: Notification No 30/2020 – Central Tax issued by CBIC on 3rd April 2020 […]...

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Insolvency Resolution Plan – A Jinnie in a Bottle

Insolvency & Bankruptcy Code, 2016 (Code) was introduced  as a reform to improve the financial health of the banks. The objective of the Code is Resolution and the purpose of same being maximization of value of assets of the ‘Corporate Debtor’ and thereby for all creditors. In addition, the objective is to promote entrepreneurship, ...

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Process of Shifting of Registered Office from One State/UT to another

A Company shall have a registered office within 30 days of its incorporation. It is the official address of the company incorporated under the provision of Companies act 2013  or under any previous company law. The procedure to change the registered office of the Company from one State or union territory  does not only involve change ...

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Goods Transport Agency (GTA) under GST – A Critical Analysis

♦ Goods Transport Agency (GTA) under GST – A Critical Analysis – ‘goods transport agency‘ means any person who provides service in relation to transport of goods by road and issue consignment note, by whatever name called;” – Services by way of transportation of goods (Heading 9965): By Road except the servic...

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Latest Amendments under GST in view of COVID-19 outbreak

GST RELIEF MEASURES PROVIDED BY THE GOVERNMENT IN VIEW OF COVID-19 OUTBREAK- Whether Sufficient relief provided As we know that due to Corona virus outbreak in the whole world, the world economy has been paralysed including India. Hence, to mitigate the losses to the business in our country, our Finance Minister has taken several measures...

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Aftermath of Covid-19- The Way Ahead

We are all seeing the most catastrophic event affecting the world by way of coronavirus (COVID-19). Nations across the globe have been severely affected in ways which they had least anticipated and were unprepared for. Economies of the nations have been affected, their health care systems have been severely tested and employment opportuni...

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Rejection of documents amounts to ‘Prejudicial to Interest of Revenue’ if AO taken one of the possible views

The Dynasty Vs The State of Assam (Gauhati High Court)

The Dynasty Vs The State of Assam (Gauhati High Court) Conclusion:  Where two views were possible, an interference by an appellate or a revisional court would be unwarranted merely because the other view appeared to be more attractive, thus, no interference was required in the judgment of the Assam Board of Revenue in respect of the [&h...

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Covid-19 Outbreak: Techno, Commercial & Legal View on Indian Businesses

Evaluation of Impact on Economy Traders at the receiving end of problems. Companies – Will they perish under the burden of the statutory and regulatory compliance? Will MSMEs sink with the economy? Increase in demand of Life & Health Insurance. Pharma Sector, the need of the hour! Logistics – Is it affecting the supply ch...

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LOAN TO DIRECTORS | Provisions | Section 185 | Companies Act 2013

Introduction: -Section 185 of CA, 2013 was notified on September 12, 2013 and came into force on the same date replacing the old section 295 of the Companies Act, 1956 which provides for loans to directors. -With the recommendation of the Company Law Committee (CLC) the said section got substituted via Companies (Amendment) Act, 2017 [&he...

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Relief in GST amidst Coronavirus (COVID19) Pandemic

Relief provided by the Government in GST amidst the Coronavirus (COVID19) Pandemic As you all know, the current Coronavirus Pandemic has caused a huge turmoil in the economic sector of the whole world. And amidst this, our Govt. has taken a step of imposing a lockdown in the country. To enable the businesses to cope […]...

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Right move to protect interest of Indian firms through FDI restrictions

Right move to protect interest of Indian firms and their stakeholders through FDI restrictions by GoI The constantly increasing Covid-19 pandemic has cast a shadow on the Indian and as well as global economy, which was already reeling under pressure by the US-China trade war. This shock comes at a particularly unfortunate time for India, ...

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Covid-19 – How are you placed -Assesses Your Business Risk

How are you placed?  The pandemic crisis of Covid-19 has brought legal professionals on their toes to assess the risk and guide business houses as to how to be in a damage control mode. The assessment would revolve around pre-Covid-19, during Covid-19 and post Covid-19 stages since, at present, if the implications are not anticipated [&h...

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Board Meeting Through Video Conferencing or Other Audio-Visual Means Under Companies Act 2013

A. Board Meeting Through Video Conferencing or Other Audio-Visual Means Under Companies Act 2013 In terms of Section 173(2) of Companies Act, 2013 read with Rule 3 of the Companies (Meetings of Board and its Powers) Rules, 2014, The participation of directors in a meeting of the Board may be either in person or through […]...

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Multistate Co-operative Society (MSMC)-Basic Concepts

Introduction Multi State Cooperative Societies Act, 2002 was enacted to consolidate and amend the laws relation to Cooperative societies with objects not confined to one state. MSCS is a Cooperative Society with objects to serve the interest of the members in more than one State. A registered MSCS shall be a body corporate with limited [&...

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Punjab gives relief to electricity consumers to mitigate Covid-19 impact

Commercial Circular No. 19/2020 (21/04/2020)

Keeping in view the hardships faced by the people of Punjab on account of extension of curfew/lockdown up to 3rd May, 2020 and to mitigate the impact of COVID-19 pandemic, Hon'ble Chief Minister, Punjab has approved following relief measures for electricity consumers:...

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Definitions as per States RERA Rules (All States Compiled)

Definitions as per States RERA Rules (All States) – The Real Estate Regulation and Development Act 2016 aims to safeguard and provide effective consumer protection, uniformity and standardization of business practices and transactions in the Real Estate Sector. The Act provides for establishment of Real Estate Regulatory Authority f...

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Lockdown – The critical trade-off between lives and livelihoods

It was almost a foregone conclusion that the lockdown will be extended. Most of the states wanted it and the Centre was apparently not having a different opinion either. The virus was literally a bolt from the blue and the alleged lack of transparency of the Chinese authorities definitely aggravated the situation. The jury is […]...

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Companies allowed to hold AGM till 30.09.2020 whose FY ending on 31.12.2019

General Circular No. 18/2020 (21/04/2020)

Several representations have been received from stakeholders with regard to difficulty in holding annual general meetings (AGMs) for companies whose financial year ended on 31st December, 2019 due to COVID-19 related social distancing norms and consequential restrictions linked thereto....

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ICAI advisory for initiating Statutory Bank Branch audit remotely

Advisory issued by ICAI to approximately 35,000 firms eligible for Bank Branch Audit for initiating the process of Statutory Bank Branch audit remotely to ensure timely and effective Bank Branch Audit. The said advisory was also shared with all Central Statutory Auditors for their information. Advisory issued to approximately 35,000 firms...

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Interest Subvention & PRI Scheme for Short Term Crop Loans extended

RBI/2019-20/224 FIDD.CO.FSD.BC.No.24/05.02.001/2019-20 (21/04/2020)

Banks are advised to extend benefit of Interest Subvention (IS) of 2% and Prompt Repayment Incentive (PRI) of 3% for short term crop loans upto ₹3 lakh to farmers whose accounts have become due or shall become due between March 1, 2020 and May 31, 2020. Reserve Bank of India RBI/2019-20/224 FIDD.CO.FSD.BC.No.24/05.02.001/2019-20 April 2...

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Necessity of Statutory Branch Audit in Public Sector Banks

It has come to the notice of Professional Development (PD) Committee of Institute of  Chartered Accountants of India (ICAI) that one of the public sector banks (PSBs) has  requested that Indian Banks’ Association (IBA) to consider the representation on  exemption from statutory bank branch audit, for the year ended March 31, 2020, in...

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Modalities for import of Peas & Pulses for fiscal year 2020-21

Trade Notice No. 06/2020-2021 (21/04/2020)

Laying down of modalities for import of Peas and Pulses for the fiscal year 2020 – 2021. Ministry of Commerce and Industry vide Notification No. S.0.1225 (E) dated 28th March. 2020 allowed import of following items as per annual quota indicated against them:...

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Import of Pulses allowed only to Millers/Refiners with allotted Quota

Trade Notice No. 05/2020-21 (21/04/2020)

Restriction on import of Pulses. Department of Commerce, Ministry of Commerce & Industry vide Notification No. S.0.1225 (E) dated 28th March, 2020 allowed import of following items as per annual quota indicated against them and the same will be allowed only to the Millers/Refiners as per procedure to be notified by Directorate General of ...

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CCI advises businesses not to take undue advantage of COVID-19

Only such conduct of businesses which is necessary and proportionate to address concerns arising from COVID-19 will be considered. Businesses are, however, cautioned not to take advantage of COVID-19 to contravene any of the provisions of the Act....

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ICAI Waived off Condonation Fee for Students

Considering hardship faced by the students, it has been decided to waive off condonation fee on delay filing of all articled/industrial training related application forms till 30th June 2020 if transaction date in such application forms falls between 1st March 2020 to 30th May 2020. This period includes one-month prescribed time limit giv...

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Free Live Revision Classes for CA Intermediate and Final Students

The Institute of Chartered Accountants of India Announcement – Free Live Revision Classes for Intermediate and Final Students targeting June, 2020 examination – Beginning from 22nd April, 2020 The Board of Studies has adopted different methodologies to reach out to students and provide education. It has been conducting Live Vi...

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Summary of Provisions of Financial results for Listed Entities

All Summarized Provisions of Financial results for entities which has listed its specified securities in Exchange Financial Results (Regulation 33 of SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 1. Time Limit of submission of Audited/ Unaudited Financial Results to Stock Exchan...

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SOP for sign-on and sign-off of Indian Seafarers at Indian Ports

No. 40-3/2020-DM-I(A) (21/04/2020)

No. 40-3/2020-DM-I(A) Government of India Ministry of Home Affairs North Block, New Delhi-110001 Dated 21St April, 2020 ORDER In continuation of Ministry of Home Affairs’s Order No. 40-3/2020-DM-I(A) Dated 15th April, 2020, 16th April 2020 and 19th April 2020 and in exercise of the powers, conferred under Section 10(2)(I) of the Disaste...

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IBBI direct IP to refund fees drawn without any authorisation while acting as liquidator

Notification No. IBBI/DC/22/2020 (21/04/2020)

The DC hereby directs Mr. Bhupesh Gupta to deposit an amount of Rs. 31,09,000/- (Rs. Thirty-One Lakh Nine Thousand only) in the Liquidation Estate of CD which he has drawn without any authorisation during the period 8th August 2018 to 31st October 2019 while acting as liquidator. However, Mr. Bhupesh Gupta is at liberty to claim liquidato...

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SEBI relaxes regulatory provisions related to rights/ public issuances by listed entities

Press Release No. 23/2020 (21/04/2020)

In the wake of challenges for the Indian economy arising out of the Covid-19 pandemic and with a view to improving access to funding to the corporates through capital markets, SEBI has decided to grant certain temporary relaxations from the regulatory provisions related to rights/ public issuances by listed entities....

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Correction/rectification/amendment of GST Returns (GSTR 3B & GSTR 1)

Mistakes in GSTR-3B: Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B. The said stages can be as follows:...

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Compulsory Registration under GST

As per the section 24 of CGST Act 2017 , certain categories of persons shall be compulsorily required to be registered under GST, even if their aggregate turnover is below specified exemption limit and are exempted from GST registration under section 22(1) – section 24(1) of CGST and SGST Act. COMPULSORY GST REGISTRATION : Notwithst...

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Recent relaxations by MCA, in the wake of COVID-19 pandemic

In this article, I’ve tried to capture the various relaxations provided by the Government of India, in order to enable the businesses to cope up with the COVID-19 lockdown and help them in complying with the provisions of law, within the prescribed time frame....

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Website Disclosures under Companies Act, 2013 & SEBI Regulations

There are various provisions and compliances with relation to website disclosure which are required to be complied by the companies having website. Such website disclosure shall be in accordance with the provisions of various laws and regulations applicable to the companies. This article will inform you about the list of such disclosures ...

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Internal Audit as per Companies Act, 2013 

This article covers the following areas  √ Scope of Internal Audit √ Applicable Provisions for appointment √ Applicability of Internal audit √ Procedure √ Engagement Letter for Internal audit √ Penalty for non-compliance √ Draft Resolution for appointment-Annexure I √ Draft Engagement Letter for Internal Audit- Annexure I...

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Composite supply under GST vis a vis Hotel & Restaurant Service

The advent of GST has brought about a paradigm shift in the indirect tax regime in India. However, the Legislature have retained the concept of ‘bundled services’ under the erstwhile Service Tax regime as ‘composite supply’ and broadened its scope to include supply of goods as well under the GST regime. Composite supply as per [&h...

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GST | Relaxation in due dates in the wake of COVID 19

Please find below a brief update on various announcements made by CBIC in relation to extension in due dates and reduction in rate of interest for late payment of taxes and filing of various returns under GST. Before you go into the detailed update and preparation of revised calendar for your organisation, we would like […]...

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