Quarterly / Half Yearly / Annual Compliances under SEBI Listing Regulations 2015 (LODR) Securities and Exchange Board of India (SEBI) on 2nd September 2015 issued the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 for listed entities. The Listed entities whose securities are listed on the Stock Exchanges has to comply and follow the compliances according […]
Get a simplified overview of IND AS 115: Revenue from Contract with Customer. Learn about the new rules of revenue recognition and how it impacts financial performance.
Analysis of SEBI Circular No. SEBI/HO/OIAE/IGRD/CIR/P/2020/152 dated August 13, 2020 which is effective from 01st September 2020 related to Handling of SCORES complaints by stock exchanges and Standard Operating Procedure (SOP) for non-redressal of grievances by listed companies. ♦ Background: > This circular is being issued in continuation of SEBI Circular dated March 26, 2018 […]
Audit and Assessment under GST The revenue authorities are in the forefront to complete the historical audits/assessment under the erstwhile tax laws for the period up to June 2017. The CBIC has released GST audit plan for the year 2019-20 vide F. No. 381/49/2019 on 25.06.2019. The audit plan released by the CBIC takes the […]
Exordium In GST law the taxation in the business of passenger transportation can be divided under following categories: 1. Where entire vehicle is not used 2. Where entire vehicle is used Where entire vehicle is used further divisions can be made as under: 1. Distance based Journey 2. Place to Place Journey 3. Time based […]
Many GST compliance deadlines ended to 31st August, 2020. To avoid late fees and penalties, these due dates need to be remembered and file the returns. Let’s see which deadline ends on 31st of August, 2020. Deadlines that ends on 31st August 2020 1. GSTR-4 (2019-20): GSTR-4 is an annually form to be filed by […]
Discover the implications of filing your IT return after the extended due date. Learn about the applicability of interest u/s 234A and its impact on your tax liabilities.
Audit/Assessment to Adjudication under GST and stealth comparison to the erstwhile tax regime- Article explains Assessment/audit under GST, Key aspects concerning demand under the service tax law vis-a-vis GST law, Crucial aspects of GST demand provisions, Timeline for issuance of SCN & concluding adjudication, Limitation period under GST Law for GST Audit, How Taxpayer should […]
Till Now, Form 26AS had always been an annual credit statement issued by the income tax department to help taxpayers cross-verify income earned, Tax deducted at Source (TDS) and tax deposited during a given financial year. In the new picture, Form 26AS will now be a complete profile of the taxpayer which will have comprehensive […]
Whether building of body after utilizing and consuming owned materials and providing labour and further amount the same on chassis of the principal would amount to supply of Services? Whether it would amount to a composite supply consisting a small part of supply of goods and major part of supply of services. Supply of Services being principal supply therefore on the basis of provision of Sec 8(a) of the CGST Act the same should be classified as supply of service under HSN. 9988?
