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Extension of limitation under GST Law in terms of Order of the SC dated 27th April 2021 - A Clarification

  Rohit Kumar Singh    24 July 2021 at 08:55

CBIC has issued a Circular No 157/13/2021-GST dated 20th July 2021 clarifying the extension of limitation for various actions under the GST Laws pursuant to SC's Order dated 27th April 2021.



The No.1 thing every (struggling) CA student needs!

  CA Hareesh    24 July 2021 at 08:53

If you are a CA student, the biggest enemy to you could be the resistance to open the book. No, you are not a bad person. You get the resistance because studying can be overwhelming sometimes.



Amendment in Schedule III & Auditors Report, Directors Report

  CS Divesh Goyal    23 July 2021 at 09:37

By these amendments, MCA has increased stringency in compliances and has added numerous additional disclosures in Financial Statement, Directors Report and Audit Report.



Event Date for CFSS

  CS Divesh Goyal    23 July 2021 at 09:36

The due date for filing of E-form CFSS is 30 June 2021 for all the Companies. If a Company fails to file the CFSS Form, it will lose the immunity granted to it by the CFSS Scheme.



Remuneration to Non-Executive & Independent Director

  CS Divesh Goyal    23 July 2021 at 09:36

Subject to the provisions of section 197, a company having profits in a financial year may pay remuneration to a managerial person or persons or other directors not exceeding the limits specified in such section.



Everything about NDH-4

  CS Divesh Goyal    23 July 2021 at 09:36

MCA has introduced a new form NDH-4 i.e. Declaration of Nidhi. The requirement of filing of NDH-4 is mentioned in section 406 of Companies Act, 2013 and rule 3A, 23A and 23B of Nidhi Rules, 2014.



All about Director Identification Number (DIN)

  Manju Laur    23 July 2021 at 09:13

A unique identification number is issued by the Central Government to a person who intends to be a Director in a new company or an existing company. That UIN is called Director Identification Number.



Decoding E-Commerce Operators from GST perspective

  Manish Gupta    23 July 2021 at 09:12

As per Section 2(45) of CGST Act, 2017, electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.



FAQs on SEBI (LODR) Amendments dated 5th May, 2021

  CS Lalit Rajput    22 July 2021 at 19:13

Listed companies are requested to comply with the requirements of listing regulations and other applicable regulations as amended from time to time. The FAQ’s may be referred to only for assistance.



How to File an ITR for FY 2020-21 (AY 2021-22)?

  Aishna Kukreja    22 July 2021 at 15:54

Filing of Income Tax Return is a way of declaring the amount of income earned and taxes paid thereupon to the Government. In this article, we will uncover two ways to file an ITR i.e. Online and Offline.