Understand the concept of provisional attachment of property by the GST department as per Section 83 of the CGST Act, 2017. Explore the amendments made by the Finance Act 2021, widening its scope and implications. Learn about the procedural aspects and guidelines, ensuring a balance between protecting government revenue and safeguarding the interests of the taxable person. Stay informed on the stringent conditions for a valid exercise of this power, as highlighted by legal precedents.
सीबीआईसी के द्वारा दिनांक 16.06.2023 को एक एडवाईजरी जारी की गई है। उसके मुख्य-मुख्य बिन्दु निम्नानुसार है:- 1. वर्तमान में जीएसटी के अंतर्गत ई-इन्वाईस जारी करने हेतु टर्नओवर की लिमिट 10 करोड़ है। 2. 1 अगस्त 2023 से ई-इन्वाईस जारी करने की टर्नओवर की सीमा को 10 करोड़ से घटाकर 5 करोड़ कर दिया गया […]
Explore the ethical dilemma of euthanasia – a concept aiming for a ‘Good Death.’ Delve into the arguments for and against it, the changing global perspectives, and the need for stringent regulations. While some view it as a humane choice to end unbearable suffering, others argue against interference with the course of life. As the world grapples with this controversial topic, striking a balance between individual autonomy and responsible use is crucial.
This article examines the importance of corporate compliance programs, the legal obligations they impose, the role of compliance officers, the implementation of internal controls, and the potential consequences of noncompliance.
Learn about related party transactions, their definition, and significance in accordance with Section 188 of the Companies Act, 2013, and IND AS 24. Explore the meaning of related parties, their classification, and the requirements for disclosure and approval.
Discover the key highlights and implications of SEBI’s (Listing Obligations and Disclosure Requirements) Second Amendment Regulations, 2023, announced on June 14. Explore changes in mainstream media coverage, appointment of compliance officers, and revised deadlines for compliance. Understand the impact on director appointments, disclosure requirements, and business responsibility reports. Stay informed about the amendments’ broader implications for listed entities and the steps needed to ensure compliance and enhance governance.
Explore the recent ruling by the Hon’ble Calcutta High Court on the denial of Input Tax Credit (ITC) based on the retrospective cancellation of a supplier’s GST registration. Learn about the case of M/s Gargo Traders, where the HC set aside the order and directed the department to consider the petitioner’s claim afresh. Understand the key issues involved, facts of the case, and contentions of both the applicant and the department.
Learn about Expression of Interest (EOI) under Insolvency & Bankruptcy Code, 2016. Explore Regulation 36A, detailing the issuance of EOI by resolution professionals for corporate debtors’ revival. Understand key details, eligibility criteria, documents required, and the publication process. Definitions and regulations provided under Section 5(26), Section 5(25), and Section 3(8) of IBC, 2016. Discover where EOIs are published and the prescribed form for publication.
Many fintech startups in India have set up foreign holding companies (HoldCo) for attracting investment from offshore venture capital and private equity funds, taking advantage of favourable foreign regulatory regimes, better protection of intellectual property, easier access to capital and product markets and option of overseas listing.
Gain insights into South Africa’s taxation system for the 2023 filing season. Understand individual income tax rates, the process of registration with the South African Revenue Service (SARS), and updates for the upcoming season. Explore the nuances of multiple income sources, unique registration methods, and the impact on economic development. Stay informed about key dates and changes in the taxation landscape.
