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Archive: 23 December 2021

Posts in 23 December 2021

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 6690 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

Amendment to Section 36(1)(va) by Finance Act, 2021 applies to AY 2021-22 & subsequent AYs

December 23, 2021 5706 Views 0 comment Print

Jai Enterprises Vs DCIT (ITAT Jaipur) In the  instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return of income u/s 139(1) of the Act. Further, the ld D/R has referred to the explanation […]

Restriction on storage of actual card data [i.e. Card-on-File (CoF)]

December 23, 2021 1731 Views 0 comment Print

The timeline for storing of CoF data is extended by six months, i.e., till June 30, 2022; post this, such data shall be purged; and in addition to tokenisation, industry stakeholders may devise alternate mechanism(s) to handle any use case (including recurring e-mandates, EMI option, etc.) or post-transaction activity (including chargeback handling, dispute resolution, reward / loyalty programme, etc.)

Easy Guide to Project Procurement

December 23, 2021 4749 Views 0 comment Print

What is Procurement? Procurement is a Formal end-to-end process that covers everything from Planning, Sourcing to Negotiating Prices & other Terms, Selecting Vendor, Placing the Purchase Orders, making the Purchases and Acquisition of Goods and / or Services from outside the Organization and Receipt of the Goods. Procurement Function support the Business Activities that are […]

Condition For Food License

December 23, 2021 2112 Views 0 comment Print

There are few conditions which are to be checked prior to applying food license, lets have a look at them. During the course of their food business, all food business operators must guarantee that the following requirements are met at all times. Operators of food businesses must: A correct copy of the license issued in […]

Insolvency & Restructuring in relation to Corporate Governance

December 23, 2021 5355 Views 0 comment Print

ABSTRACT A company has indeterminate growth by law. There is, however, a constant threat to its life from the ‘market’. It loses business to others when it fails to compete with its peers. Every other company is its predator – a company swallows another company for its own growth, through a variety of hostile or […]

GST: Aadhaar Authentication for Specified Purposes W.E.F. 01.01.2022

December 23, 2021 13992 Views 0 comment Print

Vide Notification No.  38/2021 – CT dt. 21.12.2021 read with Notification No.  35/2021 – CT dt. 24.09.2021 Aadhaar authentication shall be mandatory w.e.f. 01.01.2022 for specified purposes. Article explains Who has to undergo the Aadhaar Authentication, What are the purposes for which Aadhaar Authentication is mandatory, What if the Aadhaar number has not been assigned […]

Allowability of employees’ contribution to PF & ESIC paid after due date

December 23, 2021 10698 Views 0 comment Print

Star Facilities Management Limited VS ITO (ITAT Delhi) he only question to be decided in the grounds raised by the assessee is regarding the allowability of employees’ contribution to PF and ESI if deposited after the due date prescribed under the relevant Act, but, before the due date of filing of return of income u/s […]

Delayed payments of employee’s contribution to PF/ESIC allowable for AY 19-20 if deposited before filing of return U/s. 139(1)

December 23, 2021 3465 Views 0 comment Print

Pachouli Wellness Clinic LLP Vs ITO (ITAT Delhi) It is not in dispute that the payments on account of PF/ ESI were made by the assessees after due date prescribed under the respective acts, but before due date of filing of return under the I.T. Act. The Ld. Sr. DR has also not contradicted the […]

Form GNL-4 for filing Addendum for rectification of defects or incompleteness

December 23, 2021 7026 Views 0 comment Print

 eForm GNL-4 – Form for filing Addendum for rectification of defects or incompleteness Part I – Law(s) Governing the eForm GNL-4 Rule Number(s) eForm GNL-4 is required to be filed pursuant to Rule 10 of the Companies (Registration offices and Fees) Rules, 2014 which are reproduced for your reference. Rule 10: Procedure on receipt of […]

All about filing of eForm AoC-4 NBFC (Ind AS)

December 23, 2021 3492 Views 0 comment Print

eForm AoC-4 NBFC (Ind AS) – Form for filing financial statement and other documents with the Registrar Part I – Law(s) Governing the eForm AoC-4 NBFC (Ind AS) Every NBFC company as defined in the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 to which Indian Accounting Standards apply, needs to file its financial statements, including […]

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