Finally, on 12th February, 2022 MCA has issued notification that provisions of Section 1 to 29 of LLP Amendment Act, 2021 shall came into effect from 01st April, 2022. Date of Applicability It shall come into force from 1st April 2022. S.NO Section of The LLP Act, 2008 Section Name in LLP Act, 2008 Section […]
The Institute undertakes revision of Company Secretary Course syllabus after every five years keeping in view the developments that are taking place in the financial, economic, social, technological, legal and regulatory environment in order to keep the upcoming professional Company Secretaries updated so as to add value to the corporate sector, the industry, the regulators and other stakeholders.
In re Sonai Tarmat JV (GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/S. Sonai Tarmat JV , the applicant, […]
MCA has issued notification on 11th February 2022 called as Companies (Account) Amendment Rules 2022. Ministry has introduced a new form CSR-2 by these new rules. Further, made insertion in Rule 12 of such rules. One more step towards CSR Reporting, One more amendment, one more Circular A. Applicability: This new Rule shall be applicable […]
Institute of Company Secretaries of India is pleased to announce opening of new Examination Centre on Ad hoc basis in view of COVID-19 pandemic for Company Secretaries Examination for June, 2022 session at MIRAJ-SANGLI
Article Explain Process for change of Registered Office from One State to another under Companies Act, 2013. SR. NO. COMPLIANCE SR. NO. COMPLIANCE 1. Board Resolution shall be passed for approval of change of Registered Office from one State to another State; 10. Application shall be filed with ROC in e-form GNL-1 along with the […]
In India GST was introduced with Four main objectives and one of the topmost objectives was seamless flow of Input credit. The other three were Removing the cascading effect, increasing the tax base and enhancing the tax revenue. In budget speech out Hon. Finance Minister Madam has told the GST has achieved the highest tax […]
Before digging deep into the concept of fixed establishment, let us first establish its relevance under GST. Section 22 of the GST Act provides that every supplier is liable to take registration from where he makes a taxable supply. On a bare perusal of this provision, it seems that a reference is drawn to a […]
In this editorial author shall discuss the provisions of Compounding of Annual General meeting (AGM) under Companies Act, 2013. Many professionals asked this question, How to go for compounding in case of holding of AGM after Due date. A. PROVISION OF LAW: As per Section 96 of Companies Act, 2013, Every company should hold one […]
The Companies Bill, 2012 was passed in Rajya Sabha on 8th August, 2013, and became Companies Act, 2013 finally replacing the decades old Companies Act, 1956 which was a very much outdated legislation guiding companies in India. The statute contains 29 chapters, 470 sections and 7 schedules, which is comparatively more streamlined than the Companies […]
