Explore Section 43B(h) of Income Tax Act introduced in AY2024-25. Learn about payment deadlines for Micro and Small Suppliers, eligibility criteria, and implications for taxpayers.
Direct Listing of Equity Shares of Companies Incorporated in India on International Exchanges of GIFT IFSC: Accessing Global Capital and Growth for Indian Companies The Indian government has introduced a new framework for Indian companies, both listed and unlisted(public), to directly list their shares on international stock exchanges. This “Direct Listing Scheme” allows companies to […]
Analysis of G.S.R. 61(E) – Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules, 2024: A Comprehensive Legal Study In this academic article, the regulatory structure described in G.S.R. 61(E)—that is, the Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules, 2024—is examined in detail. The review includes a detailed study of key clauses, the […]
Explore the revised turnover limit for mandatory e-invoicing under GST, effective August 1, 2023. Learn about the process, verification, and exemptions.
Introduction: Section 22 of the GST Act, 2017 outlines the registration requirements for suppliers. This article delves into the meaning, definition, and analysis of Section 22, covering thresholds, exemptions, and implications for businesses. SECTION 22 OF GST ACT, 2017 : PERSONS LIABLE FOR REGISTRATION 1. Every supplier shall be liable to be registered under this […]
Explore recent amendment in Section 43B of the Income Tax Act, 1961, affecting MSME payments, tax liability, and practical implications. Understand time limits and consequences.
Replacement of Bank Guarantees with Surety Bonds in Government Procurement: A Welcome Relief with Union Finance Minister, Ms. Nirmala Sitharaman introducing SBs as substitutes for BGs, cash flow management simplified!
Welcome to a comprehensive guide delving into the intricacies of the National Company Law Tribunal (NCLT) and the Insolvency and Bankruptcy Code (IBC). In this article, we aim to address 185 frequently asked questions (FAQs) that navigate the labyrinth of legalities surrounding corporate affairs, insolvency proceedings, and the transformative landscape of business regulations. Whether you’re […]
The Kerala High Court dismisses Tyre India Spare India’s writ challenging CGST Act’s Section 16(4). Assessee granted extended appeal time till Jan 31, 2024, as per Notification No. 53/2023.
Punjab and Haryana High Court permits rectification of GSTR-1 beyond the limit for refund application. Analysis of the case and its implications for taxpayers.
