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Section 43B(h): Time Limits and Eligibility Criteria

January 28, 2024 42762 Views 5 comments Print

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 Scheme: Indian Companies on Global Exchanges in GIFT City

January 28, 2024 2181 Views 0 comment Print

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 Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules, 2024

January 28, 2024 1350 Views 0 comment Print

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 […]

E-invoice Compliance under GST: Changes and Implementation

January 28, 2024 3807 Views 0 comment Print

Explore the revised turnover limit for mandatory e-invoicing under GST, effective August 1, 2023. Learn about the process, verification, and exemptions.

Understanding Section 22 of GST Act 2017: Registration Requirements

January 28, 2024 35583 Views 0 comment Print

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 […]

Amendment in Section 43B: Impact on MSME Payments and Tax Liability

January 28, 2024 10566 Views 6 comments Print

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

January 28, 2024 2643 Views 0 comment Print

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!

FAQs on National Company Law Tribunal + Insolvency and Bankruptcy Code

January 28, 2024 3228 Views 0 comment Print

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 […]

Writ Petition Challenging CGST Act Section 16(4) Dismissed as Withdrawn

January 27, 2024 19017 Views 0 comment Print

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.

Rectification of GSTR-1 Allowed Beyond Refund Application Limit by P&H HC

January 27, 2024 2217 Views 0 comment Print

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.

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