The Central Board of Indirect Taxes & Customs (CBIC) has introduced few amendments vide Notification No. 15/2021 – Central Tax dated 18.05.2021 in the CGST Rules relating to refunds which have been discussed below: ♦ Exclusion of the period between the date of filing of refund application to the date of issuance of deficiency memo […]
Changes in GST Refund Rules: Recently CBIC has issued Notification No. 15/2021–Central Tax dated 18th May 2021 specifying changes in the CSGT Rules, which has brought changes in GST refund procedure (e.g. withdrawal of refund application, adjustment of refund amount against pending demand, extension of time period for computation of period of limitation, etc.). Same […]
I. Introduction: What is DIN? -DIN (Director Identification Number) is a unique Identification Number allotted to an individual who is/proposed to be appointed as a Director of a Company. -It is allotted by the Central Government once the applicant applies for DIN through Form DIR-3 or Spice+ pursuant to Section 153 & 154 of the […]
Introduction Good health and good sense are two of life’s greatest blessings. The Indian Healthcare Industry is the largest producer for generics and now among of the major sectors with respect to revenue and to employment. The Pharma and Healthcare Industry has grown significantly and enjoys an important position in the global pharmaceuticals and medical […]
The principles of natural justice are based on the following rules: 1. Rule Against Bias — No one should be a judge in his own cause. 2. Justice should not only be done, but manifestly and undoubtedly be seen to be done. 3. The Rule Of Fair Hearing – Hear the Other Side 4. No […]
CA Madhur Zanwar Under: Aatmnirbhar Bharat Abhiyan 3.0 The salient features of the Atmanirbhar Bharat Rojgar Yojana are as under: √ Government of India will provide subsidy for two years in respect of new employees engaged on or after 1st October, 2020 and upto 30th June, 2021 in establishments employing upto 1000 employee for two […]
Giving is not just about making a Donation. It is about making a Difference. Swipe Right to know how you can save up on your taxes by making a donation. Section 80G of the Income Tax Act, provides for Deduction in respect of donations to certain funds, charitable institutions, etc. All assesses are eligible to […]
Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961 (the Act) Earlier CBDT issued a circular on dated 30th April 2021 regarding the various Extensions of timelines out of that items one item is regarding to extend the timelines for filing CIT appeals: They mentioned in Point no. […]
In order to improve and strengthen the Corporate Governance structure of a Company, SEBI has mandated formation of few committees of the Board. These are Audit Committee, Nomination and Remuneration Committee, Stakeholder Relationship Committee and Risk Management Committee under Regulation 18, 19, 20 and 21 respectively of the SEBI (LODR) Regulations, 2015. SEBI has also […]
Purpose of Filing Form – 3 ↓ For Filing of Duly Executed LLP Agreement ↓ To the Registrar (ROC) Penalty of Non Filing of LLP Form – 3: In case LLP is not able to file the “LLP Agreement” in “Form-3” within 30 days of its Incorporation or any changes in agreement as the case […]
