Section 142(3) of CGST Act provides that refund filed by any person before, on or after 1st July 2017, for refund of any amount of CENVAT credit would be granted in accordance with the provisions of the law.
Penalty levying for GSTR-9C for late filing u/s 125 of CGST Act is unconstitutional and unfair where late fees has already been collected by the government for GSTR -9.
Businesses would be provided with the application, which can be connected to the GST portal site to create an E-invoice to facilitate the assimilation and use of the E-invoice system to GST.
MCA has notified the Companies (Incorporation) Fifth Amendment Rules, 2021 by inserting Section 33A after Rule 33 of the Companies (Incorporation) Rules, 2014.
Discussing 7 important points that must be checked before filing your ITR for FY 2020-21. These include linking your PAN with Aadhaar, Bank Account with PAN, Downloading Form 26AS etc.
TDS must be deducted by the entity who makes the payment to the resident person, as remuneration/rewards, by the way of commission or for soliciting insurance business or for renewal of insurance policies.
The Motor Vehicles Act, 1988 aims to regulate the use of motor vehicles and to compensate those who are injured or killed in a crash, as well as their family members and dependents, if applicable.
IND AS 108 - Operating Segments is important for the stakeholders to understand and evaluate the performance of a business. However, it is not a part of Schedule III, but a part of SEBI disclosure.
Both houses of Parliament has approved the LLP Amendment Bill, 2021. Finally, the same got the approval of the President of India on 13th August 2021 and became the LLP Amendment Act, 2021.
An individual shall not be required to pass the online proficiency self-assessment test when he has served for a total period of not less than three years as on the date of inclusion of his name in the data bank.
Live class on PF & ESI Enrollment & Returns Filing(with recording)
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