Restriction in filing GSTR-1 will be implemented w.e.f. 01st September, 2021. Rule-59(6) of Central Goods & Services Tax Rules, 2017 (‘CGST Rules, 2017’) was inserted vide Notification No. 1/2021 Central Tax dated 01-01-2021 w.e.f. 01-01-2021, provides for restriction in the filing of GSTR-1 in certain cases. It is also noted that earlier, this rule was […]
The necessary provisions regarding filing an appeal to Appellate Authority has been provided under CHAPTER XVIII- APPEALS AND REVISION [SECTION 107 TO 121] of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’) supplemented with CHAPTER XIII- APPEALS AND REVISION [RULE 108 TO 116]. Pursuant to the provisions of Section 107(1) of the […]
The necessary provisions regarding filing an appeal to Appellate Authority has been provided under CHAPTER XVIII- APPEALS AND REVISION [SECTION 107 TO 121] of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’) supplemented with CHAPTER XIII- APPEALS AND REVISION [RULE 108 TO 116]. Pursuant to the provisions of Section 107(1) of the […]
e-Form MGT-14 for board resolution, even in private company, shall be filed with the Registrar of Companies within 30 days of passing of board resolution and pay fee as per the Companies (Registration Offices and Fees) Rules, 2014.
Section 42 of the Companies Act, 2013 (‘CA 2013’) relating to private placement norms for issue of securities, was substituted by the Companies (Amendment) Act, 2017 w.e.f. 07.08.2018. Simultaneously, Companies (Prospectus and Allotment of Securities) Rules, 2014 was amended by the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2018 w.e.f. 07.08.2018. The amendments […]
Whether before applying to Magistrate under Section 156(3) Cr.P.C., a person is obliged to make an application under Section 154(3) Cr.P.C.? The main question involved in the Civil Appeal No. 1650 of 2020 [Dena Bank (now Bank of Baroda) v C Shivakumar Reddy & Anr.] before the Hon’ble Supreme Court of India was as- First, […]
No bar to amendment of petition u/s 7 of IBC until final order; judgment and/or decree for money in favour of the financial creditor would give rise to a fresh cause of action
The Government has issued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the CGST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications.
Section 42 of the Companies Act, 2013 (‘CA 2013’) relating to private placement norms for issue of securities, was substituted by the Companies (Amendment) Act, 2017 w.e.f. 07.08.2018. Simultaneously, Companies (Prospectus and Allotment of Securities) Rules, 2014 was amended by the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2018 w.e.f. 07.08.2018. The amendments […]
The Hon’ble Calcutta High Court in the matter Apeejay Tea Ltd. Anr. Vs Union of India & Ors. (Calcutta High Court) has given an interim order dated 08th July, 2021 regarding restraining the respondent’s authorities concerned from deducting tax on source on the basis of the aforesaid provisions of Section 194N till 30th September, 2021. It […]
