Issuance of NCDs by Non-Banking Financial Companies (‘NBFCs’) is governed by RBI Master Directions and specific provisions in Companies Act, 2013. Article contains comprehensive overview of regulations, highlighting points that are applicable specifically to listed companies.
Learn how preparing a budget—whether personal, business, or government—ensures financial stability and discipline in daily life and planning.
Kerala HC rules ITC reporting errors without fraud or revenue loss do not warrant penalties under Section 73 of CGST Act. Learn key takeaways and implications.
E-commerce in India drives economic growth with 21% CAGR, $325 billion market by 2030, fostering MSME growth, rural transformation and digital convenience.
GSTN advisories cover GSTR-3B auto-population, LUT filing for FY 2025-26, new GST registration steps, and ENR-03 enrolment for unregistered persons.
Explore the Enforcement Directorate’s role under PMLA, 2002, its procedural aspects, and major Supreme Court rulings. Understand its functions, powers, and challenges.
Learn about recent GST amendments for restaurant services, including changes to rates, ITC eligibility, and compliance requirements effective April 1, 2025.
Summary of key tax, GST, excise, and trade updates from the week ending 26th January 2025, including CBDT notifications, GST changes, and more.
Conclusion This article delves into various transactions related to an SEZ entity. The article has been prepared keeping in mind GST compliances w.r.t SEZ entities. This would serve as an introductory document to gain an understanding of GST compliances for SEZ entities and various related compliances linked to the same.
Section 51 of GST mandates TDS deduction by government entities and PSUs for contracts over ₹2.5 lakh, excluding GST, with rates at 2% IGST or 1% CGST/SGST.
