Comparison of the Reporting Companies (Auditor’s Report) Order 2020 (CARO 2020) vis a vis Companies (Auditor’s Report) Order 2016 (CARO 2016) Applicability of Companies (Auditor’s Report) Order 2020 It shall apply to every company including a foreign company as defined in clause (42) of section 2 of the Companies Act, 2013 (18 of 2013) [hereinafter […]
Provisional Input tax credit can be availed by a registered person filing GSTR-3B, only to the extent of 10% of eligible credit available in GSTR-2A The amount of eligible credit is arrived upon those invoices or debit notes, the details of which have been uploaded by the supplier in GSTR-2A only.
Filing of e-form ACTIVE (Active Company Tagging Identities and Verification) – INC-22A 1. Effective – ‘e-form Active’ is effective from 25th February, 2019. 2. Applicability – Every company incorporated on or before the 31st December, 2017 shall file particulars of the company and its registered office. 3. Exempted Companies – Following companies are not required […]