SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 15th November, 2022 SECURITIES CONTRACTS (REGULATION) (STOCK EXCHANGES AND CLEARING CORPORATIONS) (SECOND AMENDMENT) REGULATIONS, 2022 No. SEBI/LAD-NRO/GN/2022/104.—In exercise of the powers conferred by sections 4, 8A and 31 of the Securities Contracts (Regulation) Act, 1956, read with sections 11 and 30 of the Securities and Exchange […]
Explore crucial IBC, 2016 judgments from July-September 2022. SC clarifies discretionary powers under sections 7 & 9, emphasizes responsible initiation of CIRP. Highlights include time interpretation, conflict resolution with Customs Act, and more. Stay informed with key legal insights.
These regulations may be called the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2022.
Section 107 of CGST Act, 2017 makes it clear that any person aggrieved by any decision or order passed under Act may appeal to appellate authority within time limit prescribed in Statute.
GST Council Secretariat, New Delhi MESSAGE It is heartening to see the buoyancy in revenue collection for the past eight months where the monthly GST revenue collections were reported above 1.4 lakh crores. The revenue collection for the month of October, 2022 stood at 1,51,718 crore indicating a 16.6% year-on-year rise as well being the […]
Primary responsibility for ensuring timely filing of returns rests with the Assessing Officer. With the help of sub-ordinates, he should secure compliance of the filing of returns.
ICAI removes name of 12 Members for Professional & Other Misconduct vide various notifications issued on 11th November, 2022 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 11th November, 2022 (CHARTERED ACCOUNTANTS) No. PPR/P/30/W/13/DD/36/INF/2015/DC/701/2017:—In terms of the provisions of Section 21B(3) of the Chartered Accountants […]
In re Continental Engineering Corporation (GST AAAR Telangana) Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount 1. On this count, the lower authority had held that Arbitration as service was supplied […]
Whether the formula prescribed under sub-rule (5) of rule 89 of the CGST Rules, 2017 for calculation of refund of unutilised input tax credit on account of inverted duty structure, as amended vide Notification No. 14/2022-Central Tax dated 05.07.2022, will apply only to the refund applications filed on or after 05.07.2022, or whether the same will also apply in respect of the refund applications filed before 05.07.2022 and pending with the proper officer as on 05.07.2022?
Functions of MIIs should be categorized into three verticals viz. Critical Operations; Regulatory, Compliance and Risk Management; and Other functions including Business Development.
