This article explores concept, legal interpretations, practical implications, and complications associated with ISD under CGST Act, 2017.
Understand the new GST valuation for corporate guarantees between related parties. Rule 28(2) now mandates a specific tax treatment. Learn more.
A crucial step in any significant business transaction, due diligence is the comprehensive process of investigation and analysis conducted to verify material facts and assess potential risks before entering into an agreement.
India’s MCA requires non-small private companies to dematerialize shares by June 30, 2025, aiming for enhanced transparency and market efficiency.
Understand the voluntary strike-off process for companies in India, including eligibility, step-by-step procedures, required forms like STK-2, timelines, and post-strike-off implications for directors.
Learn how Indian residents earning foreign income can claim Foreign Tax Credit (FTC) for FY 2024-25. Understand Form 67 submission, DTAA, and documentation.
Delhi High Court rules no IGST on head office to branch services if full input tax credit is available to the recipient unit, valuing service at nil.
1. Introduction The Foreign Liabilities and Assets (FLA) Return is an annual disclosure mandated by the Reserve Bank of India (RBI) in accordance with the Foreign Exchange Management Act (FEMA), 1999. It is applicable to Indian entities that have either received foreign direct investment (FDI) or made overseas direct investment (ODI). Although no fee is […]
Missed GST refund deadline? Learn how irrecoverable GST on deemed exports can be claimed as a business expense under Section 37 of the Income-tax Act, 1961
Understand the complexities of GST on IPOs and OFS in India, including debates over Input Tax Credit reversal, the distinction between share creation and transfer, RCM on government fees, and GST treatment of ESOPs.
