Section 68 of the Companies Act 2013 contains provisions with respect to Buy Back of Shares.Every Buy-Back shall be completed within 12 months from the date of passing the Special Resolution, and between two Buy Backs, there must be a difference of at least 12 months.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)