The Invoice Management System (IMS) ends automatic ITC population in GSTR-3B from Oct 2025. Taxpayers must Accept, Reject, or Pend B2B invoices via the GST portal.
NCLAT rejected an IBC appeal filed 17 days late, confirming the absolute 45-day statutory limit (30 days + 15 days condonable) for filing under Section 61(2).
Key compliance guide for foreign nationals working in India. Covers Employment/Business Visas, FRRO registration, PAN, residential tax status, and mandatory social security/EPF contribution with SSA exemptions.
आयुर्वेदिक, यूनानी, सिद्ध उत्पादों के लिए आयुष लाइसेंस कैसे प्राप्त करें। आवश्यक दस्तावेज, आवेदन की चरण-दर-चरण प्रक्रिया, शुल्क और पात्रता जानें।
Summary of GST 2 reforms (3.9.25), including rate rationalization to 5%/18%. Details Section 14 Time of Supply rules, provisional refunds, and simplified registration.
ITAT Delhi held that production of investor directors is not mandatory to prove genuineness of share capital. Additions under Section 68 and presumed 2% commission were deleted.
An overview of the NPS Tier I/II accounts, fund choices, eligibility, and withdrawal rules. Covers the 40% mandatory annuity purchase and 60% tax-free withdrawal.
The Supreme Court has reversed its earlier order to uphold JSW Steel’s ₹19,700 crore resolution plan for BPSL, validating the IBC’s ‘clean slate’ principle and the sanctity of the creditors’ commercial wisdom.
Pure rights issues to resident shareholders avoid mandatory valuation under the Companies Act and have no escrow requirement, unlike private placements or issues involving non-residents (FEMA).
Understand requirement under Section 62(3) of Companies Act, 2013, for shareholders’ special resolution to approve conversion of loans or debentures into equity.
