Analysis Of Circular No. 160/16/2021-GST: Clarification In Respect Of Section 16(4) For Debit Notes, Carrying Physical Copy Of E-Invoice During Transportation & Refund Of Gst On Goods Where Export Duty Is Applicable 1. SECTION 16(4) FOR DEBIT NOTES: 1. From 1.1.2021, where for Debit Notes ITC can be availed by 30th September of the next […]
Analysis of Circular No. 159/15/2021-GST: Clarification on Doubts Related to Scope of Intermediary I. Evolving Jurisprudence in GST on Intermediary Services: Case Laws: 1. 2021-VIL-458-BOM: DHARMENDRA M. JANI Vs UNION OF INDIA AND OTHERS held as under: Challenge to Constitutional validity of 13(8)(b) and section 8(2) of the IGST Act, 2017 to the extent that […]
Quarterly, Half Yearly and Annual Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 1. Quarterly Compliance S.No. Regulation Compliance Due Date 1 Reg. 13(3) Statement of Investor Complaints 21 days from the end of Qtr. 2 Reg. 27(2) Corporate Governance Report 21 days from the end of Qtr. 3 Reg. 31(1) Shareholding Pattern […]
CBIC vide Circular No. 161/17/2021-GST dated 20th Sep, 2021, clarifies doubts on whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition […]
With effect from 01.01.2021, Section 16(4) of the CGST Act was amended vide the Finance Act, 2020, so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit.
Stay informed about income tax rates for domestic companies. Learn about the applicable rates, surcharge, and health & education cess for the current and upcoming financial years.
Overview of Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 CHAPTER 1 – INTRODUCTION 1.1 AIM The aim is to understand the Foreign Exchange Management (Adjudication Proceedings and Appeals) Rules, 2000. This study also focuses on about appointment of Adjudicating Authority, the proceedings before Adjudicating Authority and Special Director. 1.2 STATEMENT OF PROBLEM RBI […]
Generally, any person or any entity which is related to the reporting entity is said to be a related party. Further, a related party can be the situation when a person or a close member of that person’s family is associated with an entity. For example, a person has control, joint control, or significant influence over the […]
Many professionals have asked in many Whatsapp Groups, Social Media Platforms about Extension in Annual General Meeting. Even many persons has given reference to circular no 02/2021 dated 13 January, 2021 in respect of extension of AGM till 31 December, 2021. In this article we shall discuss on clarification of circular no 02/2021 dated 13 January, […]
Article discuss Amendment In Provisions related to Independent Director under companies Act, 2013 amended vide recent MCA Notification dated: 19th August, 2021 by which it notified Companies (Appointment and Qualification of Directors) Amendment Rules, 2021. These Rules came into effect from 20th August 2021. Provisions before Amendment: {Rule 6(4)} I. Compliances required by a person […]
