"January, 2023" Archive - Page 39

Remuneration paid to Non-Executive Directors of Public Company – Series 2

Non-executive Directors are directors who are not in whole time employment of the company. These directors are remunerated by payment of sitting fees, commission on profits and fees for rendering professional services. 1. How much sitting fees can be paid to non-executive directors?  With respect to payment of sitting fees Companies Act,...

Posted Under: Company Law |

Compliance and Investment Strategies for Overseas Direct Investment in India

Overseas direct investment (ODI) in India is a complex topic, with a variety of legal and financial compliance requirements. The Indian government has enacted a series of laws and regulations encouraging and facilitating ODI in order to promote economic growth. These laws and regulations, alongside general business principles, must be fol...

Posted Under: Company Law |

FSSAI: Mandatory linking/ uploading of lab test report

Conditions of License Point No. 12 of Schedule 2 of FSS (Licensing and Registration) of Food Businesses, 2011, specifies that Food Business Operator shall ‘Ensure testing of relevant chemical and/or microbiological contaminants in food products in accordance with these regulations as frequently as required on the basis of historical...

Posted Under: Company Law |

Intermediary Services under GST – An Analysis

What are Intermediary services? Who is called an Intermediary? Are the services we are providing are intermediate services or export of services? In this article we discuss the topic in order to remove all your questions and confusions, let us see and analyze what are intermediary services. INTRODUCTION An Intermediary is a person who ove...

Posted Under: Company Law |

All About “Availment of ITC” under GST

Q.1 When the  your supplier has NOT filed GSTR – 1 for the MONTH within DUE DATE? Impact on Recipient i.e YOU: [Section 16(2)(aa) with Rule 36(4) ] – We Cannot avail ITC on the invoice issued by the respective supplier as he has not uploaded his GSTR -1 BY 11TH day from end of […]...

Posted Under: Company Law |

FSSAI: New Licenses/Registrations & its instant renewal/modification

Renewal of license/ registration upon submission of the application by the FBO shall be granted instantly, without requiring the scrutiny/approval of the concerned authority...

Posted Under: Company Law |

Companies (Share Capital and Debentures) Amendment Rules, 2023

G.S.R . 21/01/2023

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi the  21st January, 2023 G.S.R .—In exercise of the powers conferred under sub-section (2) of section 42, sub-clause (ii) of clause (a) of 43, sub-clause (d) of sub-section (1) of section 54, sub-section (2) of section 55, sub-sections (1) and (3) of section 56, su...

Advance Ruling Application should not be admitted by ARA as investigation began before filing of an application

Master Minds Vs Appellate Authority For Advance Ruling & Others (Andhra Pradesh High Court)

Andhra Pradesh High Court held that when investigation has already been commenced prior to filing of an application before Advance Ruling Authority (ARA), the authority should not admit the application and thereafter issue its ruling. Accordingly, the order is liable to be set aside....

Companies (Management and Administration) Amendment rules 2023

Notification No. G.S.R. 44(E) 21/01/2023

These rules may be called the Companies (Management and Administration) Amendment Rules, 2023. They shall come into force with effect from 23rd January, 2023....

Late Fees On Filing of Annual Return Form GSTR-9 In GST

Under GST Law late filing of various returns attract levy of late fees as per section 47 of SGST Act. Based on this late fees in delay of filing returns and relevant Notifications listed as below: Late fee under GST Serial No. Particulars Late fee – maximum amount/ per return Notification No. and date Name […]...

Posted Under: Company Law |

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