1. Introduction: In an era where regulatory compliance and corporate transparency are paramount, the Ministry of Corporate Affairs (MCA) has introduced a significant procedural refinement: the Extract of Auditor’s Report (Standalone) as a linked webform under the MCA V3 portal. This new development, interlinked with Form AOC-4, is designed to streamline the submission of statutory […]
Regulation 2B details the process for compromise or arrangement during corporate liquidation, setting 90-day completion and 30-day filing deadlines. It excludes ineligible parties.
Understand liquidator fees under IBC Sections 34(8), 34(9), and Regulation 4, including CoC determination, default fee slabs, and IBBI clarifications on realization and distribution.
Explore the evolution of India’s credit rating infrastructure, including key initiatives like CIBIL, CERSAI, CRILC, and DPI, as envisioned by RBI Deputy Governor M. Rajeshwar Rao.
Madras High Court rules ED needs a predicate offense to investigate, preventing arbitrary action and emphasizing adherence to jurisdictional limits in PMLA cases.
Supreme Court directs High Courts to require disclosure of criminal history and prior bail pleas in applications, aiming for greater transparency and judicial review.
This article summarizes GST impacts for this sector, covering delayed payments, input tax credit reversal, goods returns, and taxation on interest from farmers.
Understand TCS Form 27EQ filing requirements, quarterly return due dates, monthly challan payment deadlines, and interest implications for late collection or payment.
Understand GST implications for Multimodal Transportation (MMT) and its distinction from Goods Transport Agency (GTA) services, covering tax rates, ITC, and compliance.
Calcutta HC exempts GST on works contract for river/canal excavation provided to govt departments, citing Notification 12/2017 & constitutional provisions.