As you are aware, the Ministry of Corporate Affairs, in its pursuit to improve Corporate Governance and Compliances on the part of the Company after the successful roll out of DIR-3 KYC for Directors/DIN holders, has introduced eform (INC-22A) christened ‘ACTIVE (Active Company lagging Identities and Verification) vide rule 25 A of the Companies (Incorporation) […]
In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh) (i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, […]
It is hereby notified for general information that the organization M/s Institute of Nano Science and Technology, Mohali (PAN:- AAAAI4829E) has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
Shamim Imtiaz Hingora Vs ITO (ITAT Pune) It is an undisputed fact that the shares involved are Penny Stocks and the Assessing Officer did not find any mistake in the documentation furnished by the assessee. The Assessing Officer alleges that the documentation is self-serving. After considering both sides ITAT held that there is need for […]
INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (IBBI) Request for Proposal for Appointment of Internal Auditor to IBBI TABLE OF CONTENTS Sr. No. Description of contents 1. Introduction 2. General Terms & Conditions and Disclaimers 3. Scope 4. Selection Criteria 5. Guidelines and Instructions 6. Annexure I 7. Annexure II 8. Annexure III 1 INTRODUCTION a. […]
Last date for filing GST Annual Returns for the Financial Year 2017-18 has been extended to 30th June 2019. The GST Act mandates filing of annual return in FORM GSTR-9 and FORM GSTR-9A. Vide Order No 3/2018-Central Tax, dated 31.12.18, the last date for filing the Annual Return for the Financial Year 2017-18 has been extended to 30th June 2019.
Kent Chemicals Private Ltd Vs Commissioner (CESTAT Delhi) The proven discharge of liability by the service provider, the same is opined to be a sufficient cause for the appellant to have a bonafide impression of him to no more be liable to pay the service tax even under reverse charge mechanism. The allegation as that […]
Salient features of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019 and its procedural aspects related to various Acts administered by the Maharashtra Goods and Services Tax Department.
Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI.
Customs Rate of Exchange of Foreign Currency Conversion wef 08.03.2019 notified vide Notification No. 21/2019 – Customs (N.T.) dated 7th March, 2019.