Corporate Law : Overview of the Constitution (106th Amendment) Act, 2023 covering women’s reservation in Parliament and Assemblies, its scope, t...
Fema / RBI : The issue concerns alternative settlement mechanisms for international trade. The framework allows INR-based transactions with fle...
Company Law : The scheme allows companies to clear pending filings at reduced cost. It provides a major compliance relief with only 10% addition...
Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Income Tax : The issue covers taxation and computation of house property income under the new law. The key takeaway is clarity on annual value,...
Finance : The Authority clarifies application process, operating models, service limits, and compliance obligations under the new GIC Regula...
Corporate Law : The India–European Union Free Trade Agreement (FTA) is a comprehensive pact covering trade in goods, services, rules of origin, ...
Corporate Law : The ruling clarifies that digital processes are encouraged but not mandatory, ensuring workers rights are protected even through p...
Company Law : The law removes sector-based exclusions and extends minimum wage protection to all employees. It confirms universal coverage acros...
Corporate Law : The FAQs explain the uniform wage definition and the 50% allowance cap across all Codes. Gratuity applies prospectively from 21 No...
Corporate Law : FSSAI introduced perpetual licenses and simplified registration norms to ease compliance. The reforms reduce costs while maintaini...
SEBI : FPIs can now apply for Digital Signature Certificates directly within the CAF portal. The move simplifies onboarding and reduces p...
Goods and Services Tax : GSTN has clarified key issues on filing annual returns through consolidated FAQs. The guidance explains ITC reporting, auto-popula...
Goods and Services Tax : ITC availed for FY 2023-24 but reversed or claimed in FY 2024-25 must be reported in Table 6A1 of GSTR-9. Reversals from prior yea...
SEBI : The notice outlines detailed guidance on filing financial results under Regulation 33, covering timelines, disclosure norms, and r...
How to apply for Incorporation of Company with Foreign Subscribers, without violating the Rule 13 of the Companies (Incorporation) Rules, 2014? Solution: Rule 13 provide manner of signing of MOA & AOA. Like: in case of foreign subscribers MOA & AOA should be notary in the country of origin, apostillised, authenticated by a Diplomatic or Consular Officer empowered, which is not possible in case of e-MOA and e-AOA. Because an electronic form can’t be notarized, appltillized etc.
The composition of the Cost Auditing & Assurance Standards Board [CAASB] is broad based to ensure participation of all interest groups in the standard setting process which includes nominated members of the Council and representatives of C&AG, MCA, Industry Associations, Regulatory Bodies and other professional Institutes.
Article explains meaning of Composition Scheme under GST, who can opt this scheme and who cannot opt this scheme, how to compute aggregate turnover , Tax Rate under GST Composition, penal provisions of non-compliance, Allowability of input credit on switching to Composition Scheme, Availability of Composition Scheme to a person engaged in Import / Export of Goods etc.
Question no. 1: Will GAAR be invoked if SAAR applies? Answer: It is internationally accepted that specific anti avoidance provisions may not address all situations of abuse and there is need for general anti-abuse provisions in the domestic legislation. The provisions of GAAR and SAAR can coexist and are applicable. as may be necessary, in the facts and circumstances of the case.
GST is not coming on 1st April 2017 and now lawmakers have given new date 1st July 2017. You mean to say that they will give a new date 1st Sept. 2017 and then have a situation in which again they will postpone it.
(Updated as on January 18, 2017) Remittances are an important source of family and national income and also are one of the largest sources of external financing. Beneficiaries in India can receive cross-border inward remittances through banking and postal channels. Banks have general permission to enter into a partnership with other banks for conducting remittance […]
Jeevan Pramaan is a biometric enabled digital service for pensioners. Pensioners of Central Government, State Government or any other Government organization can take benefit of this facility.
The list of the successful and qualified GSPs can be viewed at ww.gstn.org/ecosystem/images/Qualified GSPs.pdf. GSTN congratulates the GSP applicants who have successfully met all the requirements of becoming GSPs.
1. How many names can be applied for in SPICe (INC-32)? Only one. However, for reservation of a name prior to filing SPICe (INC-32), you may use INC-1 (in which up to 6 names can be proposed) and then input the SRN of approved INC-1 into SPICe.
सरकार बहुप्रतीक्षित वस्तु एवं सेवा कर जीएसटी को अप्रैल 2017 से सितंबर 2017 के बीच में लागू करने की तैयारी में है इन्हीं तैयारियों के तहत सरकार ने जीएसटी की वेबसाइट पब्लिक के लिए ओपन की है तथा इस वेबसाइट में पंजीकरण के लिए पूरे देश में पंजीकरण का एक प्लान भी तैयार किया है इस शेडूल प्लान के तहत उत्तर प्रदेश जम्मू और कश्मीर दिल्ली चंडीगढ़ हरियाणा पंजाब उत्तराखंड हिमाचल प्रदेश एवं राजस्थान
