1. The EPFO has activated the employer’s portal to upload the employee’s details and approve or reject the application submitted by the employee. 2. Cutoff Date: The last date to apply for a higher pension under EPS 95 scheme is extended till 26th June 2023. It is not the cut-off date for employers. In a […]...

When it comes to filing a Goods and Service Tax (GST) return, taxpayers need to exercise caution to prevent the inconvenience of unnecessary reconciliation. Therefore, it is important to understand the common mistakes to avoid while filing GST returns....

Career guidance plays a crucial role in helping students and professionals navigate these paths and make informed decisions. Dr. APJ Abdul Kalam, the former President of India, said, “You have to dream before your dreams can come true.” We will explore strategies for professional development in CA avenues and opportunities. Ch...

Who shall file Form MSME-1? All companies must file Form MSME-1 (Form) which has either defaulted in making payment or has made delayed payment to their micro and small vendors....

Analysis of Guidelines for Special All-India Drive against fake GST registrations & Precautionary measure to be taken Background In the National Co-ordination Meeting on 24th April 2023, it was discussed that while various system based and policy measures are being taken to address fake registration and fake input tax credit problem, ...

Finance Act, 2023 introduced significant amendments related to Micro, Small, and Medium Enterprises (MSMEs) in India. One of the key changes pertains to the payment compliance and deductions for MSMEs. Let's explore the definition of MSMEs, the amendment to Section 43B of the Income Tax Act, and provide some author remarks on the matter....

Labor laws in India are a crucial aspect of ensuring social justice and protecting the rights of workers. These laws govern various aspects, including employment conditions, wages, social security, industrial relations, and occupational safety. In recent years, India has embarked on a path of labor law reforms to strike a balance between ...

Whether you are a listed or private company, the issue of closing the books is ongoing. Publicly traded companies usually have well established processes in place to meet the deadlines imposed on by the regulators. However, closely held businesses often struggle with the year-end closing process. In most of the organization the Account te...

Can a section 8 company be treated as ‘Material Subsidiary’ as per the Regulation 16 (1) (c) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Meaning of Material subsidiary: As per the provisions of the Regulation 16 (1) (c) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,...

Article is aimed at providing knowledge about the treatment of RPF/Annuity/Gratuity in the hands of Employee and also discuss the treatment of income in the hands of approved recognized Provident Fund Trust/ Provident Fund to which PF Act, 1925 applies / approved Superannuation fund Trust/ Approved Gratuity Fund....