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Fresh Registration of Existing MSME on or After 01.07.2020.

June 29, 2020 11910 Views 0 comment Print

[MSME Notification No. S.O.2119 (E), dated the 26th June, 2020] Ministry of Micro, Small and Medium Enterprises (MSME) has come out with a Consolidated Notification No. S.O.2119 (E), dated the 26th June, 2020 (referred as “said notification”)in the form of guidelines for classification and registration of MSMEs to be effected from July 1, 2020. In […]

Land development is Supply of Service- GST AAR Karnataka

June 29, 2020 6135 Views 0 comment Print

Activity of Developing The Land Is A Supply of Service Under GST- An Advance Ruling From Karnataka Authority in the case of Maarq Spaces Private Limited vide Advance Ruling No. KAR ADRG 119/2019 dated 30.09.2019. Advance ruling is upheld by AAAR vide Order No. KAR/AAAR-19/2020-21 dated: 04/05/2020. It has come into knowledge that an application […]

Classification of Enterprises as MSME W.E.F. 01.07.2020 

June 27, 2020 130440 Views 5 comments Print

It is important to note that the industry was waiting for definition change in MSME for quite a long time. As there was fear among MSME that if they grow in terms of number, they might lose the title of being MSME and lose benefits of Government provided for MSME.

Whether Revised Return can be filed after intimation is issued u/s 143(1)?

June 27, 2020 23346 Views 0 comment Print

[ACIT v. Padma Logistics &Khanij (P.) Ltd. – In present case, Kolkata Tribunal ordered that the intimation issued u/s 143(1) of the Act does not preclude the assessee from filing a revised return of income.

Relaxation for conducting of board meeting through VC or OAVM

June 26, 2020 13467 Views 2 comments Print

Relaxation for conducting of board meeting through video conferencing (VC)  or other audio-visual means (OAVM) till 30th September, 2020 [MCA Notification No. G.S.R. 395(E) dated 23th June, 2020] No doubt, there are lots of matters in any company which required board decisions immediately or frequently. However, Due to COVID-19 outbreak and lockdown situation prevailing in […]

CFSS-2020 MCA General Circular No. 12/2020 dated 30.03.2020

June 26, 2020 11406 Views 0 comment Print

COMPANIES FRESH START SCHEME, 2020 (CFSS-2020) [MCA General Circular No. 12/2020 dated 30th March, 2020] The Ministry of Corporate Affairs (‘MCA’) had, in the Circular No. 11/2020, dated 24th March, 2020, inter alia other relaxations / special measures provided in view of the Covid-19 pandemic, indicated regarding providing immunity to the Companies and LLPs with […]

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