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17th January 2020
  • Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020 - Notification No. 04/2020

  • Seeks to appoint Revisional Authority under CGST Act, 2017 - Notification No. 05/2020

  • Levy and Collection of Social Welfare Surcharge (SWS) on imports under various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc - Circular No. 02/2020

  • Implementation of PGA e-SANCHIT– Paperless Processing under SWIFTUploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs – reg - Circular No. 03/2020

  • Options in Goods - Product Design and Risk Management Framework

  • Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2020

10th January 2020
  • Amendment of Rule 10DA and Rule 10DB regarding furnishing of information and maintenance of documents by Constituent Entity of an international group

  • CBDT notifies ITR 1 and ITR 4 for AY 2020-21

  • Relaxation of time-Compounding of Offences under Direct Tax Laws One-time measure Extension of Timeline

  • Companies (appointment and managerial personnel) Amdt Rules 2020

  • Annual System Audit of Market Infrastructure Institutions

  • Contribution by a non-defaulting member in the Default waterfall of Clearing Corporations

  • Operating Guidelines for Investment Advisers in International Financial Services Centre

  • Strengthening of the rating process in respect of INC ratings

03rd January 2020
  • Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.

  • Seeks to make amendment (2020) to CGST Rules.

  • Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh

  • Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

  • To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

  • To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

  • Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

  • RCM on renting of motor vehicles.

  • Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961

  • Public consultation on the proposal for amendment of Income-tax Rules 1962, to insert new Form 15E, to give effect to the amendment in section 195 of the Income-tax Act, 1961​

  • Measures to strengthen the conduct of Investment Advisers (IA)

27th December 2019
  • Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.

  • Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

  • Seeks to carry out changes in the CGST Rules, 2017.

  • Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.

  • Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.

  • Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.

  • Standard Operating Procedure to be followed in case of non-filers of returns – reg.

  • Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons - reg.

  • Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE) - reg

  • Extension of Time Limit for filing of response to notices issued under section 142(1) of the Income-Tax Act, 1961 under E-assessment Scheme 2019

  • Extension of due date of payment of TDS u/s. 194M of the Act

  • Income Declaration Scheme tax payment date extended till 31st January, 2020

  • Extension of date of Direct Tax payment in respect of third instalment of advance tax for FY 2019-20 for some states

  • Circular on Investment in units of Mutual Funds in the name of minor through guardian and ease of process for transmission of units

  • Stewardship Code for all Mutual Funds and all categories of AIFs, in relation to their investment in listed equities

  • Framework for listing of Commercial Paper-Amendments

  • Format on Statement of Deviation or Variation for proceeds of public issue, rights issue, preferential issue, Qualified Institutions Placement (QIP) etc.

  • Guidelines for filing of placement memorandum - InvITs proposed to be listed

  • SEBI (Foreign Portfolio Investors) (Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019 [Last amended on December 19, 2019]

  • Management and advisory services by AMCs to Foreign Portfolio Investors

13th December 2019
  • Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.

  • Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.

  • Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019

  • Appointing the date for enforcing section 88 (b) of the Finance (No. 2) Act, 2019 to bring out the changes in the First Schedule to the Customs Tariff Act, 1975.

6th December 2019
  • Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019

  • Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal

  • Notification of Vizinjham International Seaport and Muthalapozhi u/s 7(d) of the Customs Act for unloading and loading of boulders for breakwater construction.

  • Clearance of Import of metal scrap - Procedure - reg.

  • Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE) - reg.

  • Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019

  • Consultation Paper on Introduction of Performance Benchmarking and Standardization of Private Placement Memorandum for Alternative Investment Funds

  • Norms for Debt Exchange Traded Funds (ETFs)/Index Funds

  • Cut-off Time for Determining Minimum Threshold of Margins to be Collected from Clients

29th November 2019
  • Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.

  • Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.

  • Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

  • Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.

  • Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

  • Appointment of Common Adjudicating Authority - regarding.

  • Framework for issue of Depository Receipts

  • Investment Policy of Clearing Corporations

  • Guidelines for preferential issue of units and institutional placement of units by a listed Infrastructure Investment Trust (InvIT)

  • Guidelines for preferential issue of units and institutional placement of units by a listed Real Estate Investment Trust (REIT)

  • Corrigendum to Amendment of Schedule VII of the Companies Act, 2013

22nd November 2019
  • Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

  • Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement

  • Forms GSTR-9 and GSTR-9C have been simplified and last date for filing extended for 2017-18 and 2018-19

  • Participation of Taxpayers and GST Practitioners in user Acceptance Testing of New Returns Offline Tool and online version of Form GST ANX-1 and Form GST ANX-2

  • Collection and reporting of margins by Trading Member (TM) /Clearing Member (CM) in Cash Segment

  • "Mapping of Unique Client Code (UCC) with demat account of the clients"

  • Amendment of Income-tax Rules, 1962 for notifying Challan-cum statement for the purposes of section 194M of the Income-tax Act, 1961

  • Companies Meeting of Board And Its Powers Second Amendment Dated 18 Nov 2019

  • Insolvency and Bankruptcy (Insolvency & Liquidation Proceedings of Financial Service Providers and Application to Adjudicating Authority) Rules, 2019

15th November 2019
  • Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

  • Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

  • Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

  • Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

  • Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

  • Modifications in the contract specifications of commodity derivatives contracts

  • Continuous disclosures and compliances by listed entities under SEBI (Issue and Listing of Municipal Debt Securities) Regulations, 2015

  • Streamlining the Process of Public Issue of Equity Shares and convertibles- Extension of time lime for implementation of Phase II of Unified Payments Interface with Application Supported by Blocked Amount

  • Introduction of Cross-Margining facility in respect of offsetting positions in corelated equity Indices

  • Aadhaar allowed to be used instead of PAN in Income-tax Forms

  • Section 56(2)(x) CBDT grants exemption to resident of unauthorised colony

  • Additional mandatory document along with application for registration of projects.

8th November 2019
  • 122/2019 - Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

  • Clarification of Announcement hosted on 21.09.2019 related to Effective Date of Validity of Peer Review Certificate. - (06-11-2019)

  • FAQs on SEBI PIT Regulations

  • Enhanced Governance Norms for Credit Rating Agencies (CRAs)

  • Enhanced Due Diligence for Dematerialization of Physical Securities

  • e-KYC Authentication facility under section 11A of the Prevention of Money Laundering Act, 2002 by Entities in the securities market for Resident Investors

  • Operational Guidelines for FPIs & DDPs under SEBI (Foreign Portfolio Investors), Regulations 2019 and for Eligible Foreign Investors

  • Reporting of changes in terms of investment

  • Creation of segregated portfolio in mutual fund schemes

  • Notification No. 85/2019/F. No. 370149/154/2019–TPL - Corrigenda

  • Notification No. 86/2019/F. No. 370149/154/2019–TPL - Corrigenda

  • Exim Bank's Government of India supported Line of Credit of USD 30 million to the Government of the Republic of Ghana

1st November 2019
  • Seeks to amend notification no. 22017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.

  • Master Circular for Stock Exchanges and Clearing Corporations

  • Master Circular for Depositories

  • Extension of due date for filing of Income-tax Returns/Tax Audit Reports to 30th November, 2019 in respect of Union Territory of Jammu and Kashmir and Union Territory of Ladakh

25th October 2019
  • 50/2019-Central Tax ,dt. 24-10-2019 - Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.

  • Order on Further directions with regards to filing of complaints with MahaRERA

  • Order on Conversion of Applications filed before MahaRERA Conciliation and Dispute Resolution forum to Suo-Motu Complaints by MahaRERA

  • Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment Rules, 2019

  • Companies (Cost Records and Audit) Amendment Rules, 2019

  • Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019

  • Companies (Creation and Maintenance of Databank of Independent Directors) Rules, 2019

  • Companies (Accounts) Amendment Rules, 2019

  • Framework for listing of Commercial Paper

  • Resignation of statutory auditors from listed entities and their material subsidiaries

18th October 2019
  • Clarification regarding GST rates & classification (goods) Circular–reg.

  • Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

  • Clarification on issue of GST on Airport levies.

  • Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

  • Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

  • Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

  • Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.

  • Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

  • Clarification related to supply of grant of alcoholic liquor license.

  • Exemption to Authorised Dealers, their franchise agents, sub-agents, & Full Fledged Money Changers licensed by RBI and their franchise agents under clause (v) of the proviso to section 194N of the Income-tax Act, 1961​​

  • Ind AS Technical Facilitation Group Clarification Bulletin 22

  • Order on Self-Regulatory Organization (SRO) for Promoters

  • Clarification regarding Registration of Agreement for Sale / Sale Deed for Real Estate Projects

  • Companies (Meetings of Board and its Powers) Amendment Rules 2019

  • Cyber Security & Cyber Resilience framework for Qualified Registrars to an Issue / Share Transfer Agents

  • Cyber Security & Cyber Resilience framework for KYC Registration Agencies

  • Cyber Security & Cyber Resilience framework for Stock Brokers / Depository Participants - Clarifications

  • Guidelines on Anti-Money Laundering (AML) Standards and Combating the Financing of Terrorism (CFT) /Obligations of Securities Market Intermediaries under the Prevention of Money Laundering Act, 2002 and Rules framed there under

11th October 2019
  • Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 vide Not. 44/2019-Central Tax dated 09-10-2019

  • Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020 vide Not. 45/2019-Central Tax dated 09-10-2019

  • Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 vide Not. 46/2019-Central Tax dated 09-10-2019

  • Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date vide Not. 47/2019-Central Tax ,dt. 09-10-2019

  • Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019 vide Not. 48/2019-Central Tax dated 09-10-2019

  • Seeks to carry out changes in the CGST Rules, 2017 vide Not. 49/2019-Central Tax dated 09-10-2019

  • Framework for issue of Depository Receipts dated 10-10-2019

4th October 2019
  • Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

  • Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.

  • Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

  • Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

  • Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.

  • Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.

  • Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

  • Seeks to exempt supply of goods for specified projects under FAO.

  • Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

  • Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.

  • Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

  • Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

  • Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

  • Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.

  • Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.

  • Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

  • Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.

  • Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.

  • Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.

  • Clarifications in respect of opinion exercised u/s. 115BAA inserted through The Taxation Laws (Amendment) Ordinance 2019

  • Credit for TDS paid under section 194N of the Income Tax Act, 1961

  • Extension of due date for linking of PAN with Aadhaar from 30.09.2019 to 31.12.2019

  • Extension of due date for filing income-tax returns as well as audit reports from 30.09.2019 to 31.10.2019

  • Conduct of assessment proceedings through 'E-proceedings' facility during FY 2019-20

  • Companies (Registration Offices and Fees) 5th Amendment Rules 2019

  • Companies (Appt and Qualification of Dir) 4th Amendment Rules 2019

  • Review of investment norms for mutual funds for investment in Debt and Money Market Instruments

  • Securities and Exchange Board of India (Issue and Listing of Debt Securities by Municipalities) (Amendment) Regulations, 2019

  • Corrigendum to Securities and Exchange Board of India (Buy-Back of Securities) (Second Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Issue and Listing of Municipal Debt Securities) Regulations, 2015 [Last amended on September 27, 2019]

27th September 2019
  • Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force

  • Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019-reg

  • Clarifications in respect of filling-up of return forms for AY 2019-20

  • The Taxation Laws (Amendment) Ordinance, 2019

  • Relaxation of Additional Fees and Extension of last date of filing of Form BEN-2 and BEN-1 under the Companies Act, 2013

  • Position limits in Interest Rate Derivatives

  • Valuation of money market and debt securities

  • Securities and Exchange Board of India (Mutual Funds) (Second Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019

  • Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 [Last amended on September 23, 2019]

  • Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 [Last amended on September 23, 2019]

  • Risk management framework for liquid and overnight funds and norms governing investment in short term deposits

20th September 2019
  • Special Order of Board u/s 268A in cases involving bogus LTCG through penny stocks

  • CBDT notifies Rules & Forms related to Reference to Approving Panel

  • CBDT omits Proviso to Sub-Rule (5) of Rule 2F of Income-tax Rules

  • ACIT (e-Verification), Delhi designated as authority U/s. 143(2) R.W. Rule 12E

  • CBDT notifies tolerance range for wholesale trading & for other cases

  • CBDT notifies Cost Inflation Index for FY 2019-20

  • Extension of time limit of UDIN generation from 15 days to 30 days - One Time Relaxation

  • Ind AS Technical Facilitation Group (ITFG) Clarification Bulletin 21

  • Review of FDI policy on various sectors

13th September 2019
  • Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure

  • E-assessment Scheme, 2019

  • Central Government makes directions for giving effect to the E-assessment Scheme, 2019

  • Clarification in respect of filling-up of the ITR forms for the AY 2019-20

  • Advisory on Auditor’s Reporting on Section 197(16) of the Companies Act, 2013

  • Additional commodities as Eligible Liquid Assets for Commodity Derivatives Segment

  • Schemes of Arrangement by Listed Entities and (ii) Relaxation under Sub-rule (7) of rule 19 of the Securities Contracts (Regulation) Rules, 1957

6th September 2019
  • Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

  • Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.

  • Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.

  • Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.

  • Consolidated Circular on Assessment of Startups

  • Interchangeability of PAN with Aadhaar – CBDT amends Rules 114

  • Additional FAQs on UDIN - https://udin.icai.org/faqs

30th August 2019
  • Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20

  • Notification No. 58/2019 [F.No.503/02/1986-FTD-I]/SO 3079(E) : Notification No. 58/2019 [F.No.503/02/1986-FTD-I]/SO 3079(E)

  • Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) : Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E)

  • Exposure Draft of the Guidance Note on Division III to Schedule III to the Companies Act 2013 for NBFC (Comments to be received by September 8, 2019) - (30-08-2019)

  • Handling of Clients’ Securities by Trading Members/Clearing Members

23rd August 2019
  • Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.

  • Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.

  • Clarification regarding treatment of Farm-in expenditure incurred by the Oil Exploration and Production (E&P) Companies

  • CBDT issues clarification on eligibility of small Start-ups to avail tax holiday

  • Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)

  • Implementation Guide to SA 720(Revised), "The Auditor’s Responsibilities Relating to Other Information" issued by Auditing and Assurance Standards Board

  • Implementation Guide to SA 570 (Revised), "Going Concern" issued by Auditing and Assurance Standards Board

  • Exposure Draft of Standard on Internal Audit (SIA) 120, Internal Controls (Comments to be received by September 14, 2019)

  • Exposure Draft of Standard on Internal Audit (SIA) 390, Monitoring and Reporting of Prior Audit Issues (Comments to be received by September 14, 2019)

  • Exposure Draft of Standard on Internal Audit (SIA) 350, Review and Supervision of Audit Assignments (Comments to be received by September 14, 2019)

  • Non-compliance with certain provisions of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”)

  • Parking of Funds in Short Term Deposits of Scheduled Commercial Banks by Mutual Funds – Pending deployment

  • Clarification under section 232(6) of the Companies Act, 2013

  • Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016

  • Commencement Notification Insolvency and Bankruptcy Code (Amendment) Act, 2019

  • Companies Share Capital and Debenture) Amendment Rules, 2019

16th August 2019
  • Generation/ Allotment/ Quoting of Document Identification Number in Notice/ Order/ Summons/ Letter/ correspondence issued by the Income-Tax Department

  • Publication on Frequently Asked Questions on the Insolvency and Bankruptcy Code, 2016 (Revised July, 2019 Edition)

  • Circular on investments by AIFs incorporated in IFSC

9th August 2019
  • Clarification in respect of filling-up of the ITR forms for the AY 2019-2020

  • Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation

  • Requirement to mention UDIN in all Reports and Certificates issued by Members of the ICAI

  • FAQs on UDIN for Audit, Assurance & Attest functions

  • Disclosure of reasons for encumbrance by promoter of listed companies

  • Product Advisory Committee

  • Streamlining issuance of SCORES Authentication for SEBI registered intermediaries

  • Insolvency and Bankruptcy Code (Amendment) Act, 2019

2nd August 2019
  • Exemption from filing of return to certain class of persons having Income from investment fund set up in IFSC

  • Database for Distinctive Number (DN) of Shares - Action against non-compliant companies

  • Rationalization of imposition of fines for false/incorrect reporting of margins or non-reporting of margins by Trading Member/Clearing Member in all segments

  • Guidelines for Liquidity Enhancement Scheme (LES) in Commodity Derivatives Contracts

  • Staggered Delivery Period in Commodity futures contracts

  • Streamlining the Process of Public Issue of Equity Shares and convertibles- Implementation of Phase II of Unified Payments Interface with Application Supported by Block Amount

  • External Commercial Borrowings (ECB) Policy – Rationalisation of End-use Provisions

  • The Companies (Amendment) Act, 2019

26th July 2019
  • Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

  • Extension of due date for filing of Income Tax Returns from 31.07.2019 to 31.08.2019

  • Amendment of Guidance Note on SEBI (Prohibition of Insider Trading) Regulations, 2015

  • Procedure and formats for limited review audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity

  • Standardizing Reporting of violations related to Code of Conduct under SEBI (Prohibition of Insider Trading) Regulations, 2015

20th July 2019
  • Seeks to carry out changes in the CGST Rules, 2017.

  • Seeks to extend the last date for furnishing FORM GST CMP-08

  • Circular which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services)

  • Circular which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.

  • Educational Material on Indian Accounting Standard (Ind AS) 8, Accounting Policies, Changes in Accounting Estimates and Errors

  • Indian Accounting Standards (Ind AS): An Overview (Revised 2019)

  • Disclosure of divergence in the asset classification and provisioning by banks

  • Circular on Modification of circular dated September 24, 2015 on ‘Format for compliance report on Corporate Governance to be submitted to Stock Exchange (s) by Listed Entities

    12th July 2019
  • FLA return due date extended to 31.07.2019 : In view of the recent change in reporting platform for submission of FLA return, the last date for filing the FLA return for 2018-19 has been extended to July 31, 2019 for convenience of reporting this year

    6th July 2019
  • GST TDS returns in Form GSTR-7 due date extended to 31.08.2019

  • Due date to furnish Form GSTR-1 for turnover up to Rs. 1.5 crore

  • Due date to furnish Form GSTR-1 for turnover of more than Rs. 1.5 crore extended

  • Due date to furnish Form GSTR-3B for July, 2019 to September, 2019

  • CBIC exempts OIDAR Service supplier from filing of FORM GSTR-9/9C

  • Central Goods and Services Tax (Fourth Amendment) Rules, 2019

  • Due date to furnish Form GST ITC-04 extended to 31.08.2019

  • CBIC notifies extended due date of Form GSTR-9, GSTR-9A & GSTR-9C

  • GST on additional / penal interest- Clarification

  • Place of supply forServices provided by Ports or on goods temporarily imported in India

  • Processing of refund in Form GST RFD-01A wrongly mapped on portal

  • CBIC clarifies GST treatment of secondary or post-sales discounts

  • GST exemption on goods supply by retail outlet established in departure area of international airport

  • GST refund to retail outlets in departure area of international airport

  • UTGST refund to retail outlets in departure area of international airport

  • GST Compensation Cess exemption on goods supply by retail outlet established in departure area of international airport

  • GST refund on inward supply of indigenous goods by retail outlets established at departure area of international airport

  • To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.

  • Ratification by India of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

  • Guidance Note on Division I- Non Ind AS Schedule III to the Companies Act, 2013- July 2019 Revised Edition

  • Guidance Note on Division II- Ind AS Schedule III to the Companies Act, 2013- July 2019 Revised Edition

  • FAQ on the Companies Act 2013- July 2019 Revised Edition

  • Unique Document Identification Number (UDIN) being made mandatory from 1st July, 2019 for all Audit/Assurance/Attest function

  • Amendments to IFRS 17, Insurance Contracts

  • Reference to the Conceptual Framework Proposed amendments to IFRS 3

  • Streamlining the Process of Public Issue of Equity Shares and convertibles- Implementation of Phase II of Unified Payments Interface with Application Supported by Blocked Amount

28th June 2019
  • 35th GST Council Meeting - Press Release dated 21-06-2019

  • Restriction on E-way Bill Issuance relaxed till 21st August 2019 - Notification No. 25 /2019 Central Tax dated 21/06/2019

  • Clarification on Auditor’s Certificate on Return of Deposits pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014

  • SEBI Board Meeting

  • General Circular on DIR-3 KYC. NO.07-2019 Dated 27 June 2019

  • Circular No. 13/2019 : Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service

21st June 2019
  • Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18

  • 'Assessment of Firms'-some of the important issues to be kept under consideration by the Assessing Officers while framing assessment

  • Requirement of Mentioning UDIN while Signing Audit Reports

  • Handling of Clients’ Securities by Trading Members/Clearing Members

  • Credit of Penalty for short-collection/non-collection of Margins on Commodity Derivatives Segments to Core SGF

14th June 2019
  • Transition Plan to the new GST Return

  • Guidelines for Enhanced Disclosures by Credit Rating Agencies (CRAs)

    7th June 2019
  • CBDT extends due date for filing of TDS statement in Form 24Q

  • Procedure for online submission of statement of deduction of tax under sub·section (3) of section 200 and statement of collection of tax under proviso to sub·section (3) of section 206C of the Income·tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income·tax Rules, 1962 respectively

  • SEBI (Infrastructure Investment Trusts) Regulations, 2014 [Last amended on April 22, 2019]

  • Revised procedure for transferring or assigning promoters rights and liabilities to a third party

31st May 2019
  • Kerala Flood Cess on such intra-State supplies of goods or services or both made by a taxable person made leviable from 1st July 2019

  • Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962

  • Prohibition of Benami Property Transactions (Conditions of services of Members of Adjudicating Authority) Rules, 2019

  • Combating Financing of Terrorism (CFT) under Unlawful Activities (Prevention) Act, 1967 –Directions to stock exchanges, depositories and all registered intermediaries

  • Enhanced disclosure in case of listed debt securities

  • Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019

  • National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019

24th May 2019
  • GST on construction of "Affordable Residential Apartments" in Mumbai Metropolitan Region

  • Modification in Form No.15H

  • Agreement for exchange of information with Marshall Islands notified

  • Amendment of Form No 10B of the Income-Tax Rules, 1962 - Draft notification for inputs from stakeholders and general public

  • Framework for the process of accreditation of investors for the purpose of Innovators Growth Platform

  • Participation of Mutual Funds in Commodity Derivatives Market in India

  • Framework for Innovation Sandbox

  • Participation of Portfolio Managers in Commodity Derivatives Market in India

  • Companies (Appointment and Qualification of Directors) 2nd Amdt Rules, 2019

17th May 2019
  • Due date of Form GSTR-1 extended in specified districts of Odisha

  • Due date of Form GSTR-3B extended in specified districts of Odisha

  • Reporting requirement under Clause 30C (pertaining to GAAR) and Clause 40 (pertaining to GST) of the Tax Audit Report kept in abeyance till 31st March 2020

  • FAQs on The Banning of Unregulated Deposit Schemes Ordinance, 2019

  • Clarification for form ADT-I filed through GNL-2 under the Companies Act, 2013

  • Companies Incorporation Fifth Amendment Rules, 2019

10th May 2019
  • FAQ on Real Estate Sector

  • Amendments to the Maharashtra Value Added Tax Act, 2002

  • Revocation of deemed cancelled registrations under Maharashtra Value Added Tax Act, 2002 wef 30/06/2017

  • Providing Information regarding Casual Taxable person {CTP} and Non-Resident Taxable Person {NRTP}.

  • Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019.

  • Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules, 1962 through TRACES

  • CBDT amends notification no. Notification No. 36/2019 by which CBDT notified detailed format of Salary Certificate, Form No. 16, Form No. 24Q

  • Ind AS Technical Facilitation Group (ITFG) Clarification Bulletin 19

  • Reporting for Artificial Intelligence (AI) and Machine Learning (ML) applications and systems offered and used by Mutual Funds

  • Permitting Foreign Portfolio Investors (FPI) to invest in Municipal Bonds

  • Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2019

  • National Company Law Tribunal (Second Amendment) Rules, 2019

3rd May 2019
  • GST Applicability on Seed Certification Tags.

  • GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S. No. 41, dated 28.06.2017.

  • Seeks to further amend notification No. 50/2017- Customs dated 30.06.2017 so as to increase basic customs duty (BCD)on wheat from present 30% to 40%.

  • Seeks to further amend notification No. 50/2017-customs dated 30th June 2017 to postpone the implementation of increased customs duty on specified imports originating in USA from 2nd May, 2019 to 16th May, 2019.

  • Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2019

  • Net worth Requirements for Clearing Corporations in International Financial Services Centre (IFSC)

  • Notification regarding Companies( Acceptance of Deposits )Second Amendment Rules, 2019 dated 30.04.2019

  • Notification regarding Companies (Registration of Charges) Amendment Rules, 2019 dated 30.04.2019

  • Notification regarding Companies (Registration Offices and Fees) Third Amendment Rules, 2019 dated 30.04.2019

  • Notification regarding Companies (Appointment and Qualification of Directors) Amendment Rules 2019 dated 30.04.2019

26th April 2019
  • Central Goods and Services Tax (Third Amendment) Rules, 2019

  • Tax payment & GST Return Filing by 6% Composition Scheme dealers

  • Restriction on furnishing of info in PART A of GST EWB-01 WEF 21.06.2019

  • CBIC clarifies manner of utilization of GST input tax credit

  • Opportunity to apply for revocation of cancellation of GST registration

  • Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2019

  • SEBI (Real Estate Investment Trusts) Regulations, 2014 [last amended on April 10, 2018]

  • Guidelines for determination of bidding, allotment and trading lot size for Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs)

  • Notification regarding Companies (Incorporation) Fourth Amendment Rules, 2019

  • Notification regarding Companies (Registration Offices and Fees) Second Amendment Rules, 2019

19thApril 2019
  • Amendment to Form no. 16 and Form no. 24Q

  • Exposure Draft of Accounting Standard (AS) 34, Interim Financial Reporting (Comments to be received by May 12, 2019)

12th April 2019
  • Due date for monthly GSTR-7 of March 2019 extended to 12.04.2019

  • CBIC extends due date for Monthly GSTR 1 of March 2019 to 13.04.2019

  • CBIC clarifies on 3% GST Rate option under notification No. 2/2019 ¬CT(R)

  • Circular Extending the due date for furnishing of report u/s 286(4) of the Income-tax act,1961 for constituent entities whose parent companies are resident of USA

  • Income Tax (Second Amendment) Rules, 2019

  • Technology Committee for Mutual Funds / Asset Management Companies (AMCs)

  • System Audit framework for Mutual Funds / Asset Management Companies (AMCs)

  • Risk-based capital and net worth requirements for Clearing Corporations under Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018

  • Separate BSDA limit for Debt Securities

  • Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2019.

  • Issue of Certified copies of Orders and Circulars

  • FAQs on UDIN for GST & Tax Audit

5th April 2019
  • GST rates on real estate sector services wef 01.04.2019

  • GST on Real Estate Sector- CBIC exempt certain services

  • CBIC notifies Services to be taxed under RCM of real estate sector

  • CBIC notifies person liable to pay GST on development rights, FSI etc

  • GST on real estate sector under RCM on supply of goods or services from unregistered supplier

  • GST rate on supply of goods for real estate sector under RCM by unregistered person

  • CBIC amends new GST Composition Scheme rules related to ITC

  • Central Goods and Services Tax (Second Amendment) Rules, 2019

  • Professional Tax- Exemption from payment of late fee u/s. 6(3)

  • Refund of security deposit given during Voluntary MVAT Registration

  • Last date of intimating/linking of Aadhaar Number with PAN is 30.09.2019 W.e.f. 01.04.2019, it is mandatory to quote and link Aadhaar number while filing the return of income, unless specifically exempted.

  • Signing of Inter-Governmental Agreement for exchange of country by country reports between India and the United States of America

  • Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 [Last amended on December 31, 2018]

  • Streamlining the Process of Public Issue of Equity Shares and convertibles- Extension of time lime for implementation of Phase I of Unified Payments Interface with Application Supported by Block Amount

  • Empanelment of Insolvency Professionals (IPs) to be appointed as Administrator, remuneration and other incidental and connected matters under the Securities and Exchange Board of India (Appointment of Administrator and Procedure for Refunding to the Investors) Regulations, 2018

  • Consultation Paper on Self Regulatory Organizations in Securities Market

  • Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2019 dated March 29, 2019

  • Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2019

  • Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2019

  • Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity

  • Companies (Indian Accounting Standards) Amendment Rules, 2019 dated 30.03.2019

  • Companies (Indian Accounting Standards) Second Amendment Rules, 2019 dated 30.03.2019

  • Companies (Incorporation) Third Amendment Rule,2019 dated 29.03.2019

  • Exposure Draft of Accounting Standard (AS) 17, Leases (Comments to be received by May 4, 2019)

  • Revocation of Registration of Project

29th March 2019
  • Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued.

  • Seeks to clarify certain refund related issues under GST.

  • Seeks to clarify verification for grant of new registration.

  • Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor

  • Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2020 on goods imported against AA/EPCG authorizations.

  • Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2020

  • Clarification on filling of e-form RD- l-Conversion of public company into private company and change in a Flnancial Year

  • Companies (Incorporation) Amendment Rules, 2019

  • Companies (Regn offices and Fees) Amendment Rules, 2019

  • Companies Prospectus and Allotment of Securities) Second Amendment Rules, 2019

  • National Action Plan of Business & Human Rights - Zero Draft

  • Seeks to extend the due date for furnishing of FORM GSTR-7 for January 2019 till 28.02.2019

8th February 2019
  • Reporting for Artificial Intelligence (AI) and Machine Learning (ML) applications and systems offered and used by Market Infrastructure Institutions (MIIs)

  • Performance review of Public Interest Directors (PIDs)

  • Notification under section 465 of CA 2013 Dated 30.01.2019

  • Clarification on Applicability of Rotation principles on a company as per Section 139 of the Companies Act 2013 where the company ceases to fall under the ambit of Rotation principles in subsequent years

  • Circular - Clarification regarding liability and status of Official Assignees under the Income Tax Act

  • CBDT notifies BSE Limited as a recognised association for section 43(5)(e)

  • Income-tax (15th Amendment) Rules 2019 (Rule 12D)

1st December 2018
  • Quality Assurance Certificate - Form 2A

  • Circular on SOP for Handling Information on Non-Registered Projects

  • Circular on SOP for Handling Complaints on Non-Registered Projects

  • Circular on Disclosure of Information Regarding Project Professionals

  • Implementation Guide on Resignation Withdrawal from an Engagement to Perform Audit of Financial Statements issued by the Auditing and Assurance Standards Board

  • Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and11 districts of Tamil Nadu

  • Processing of refund under the GST

  • Clarification on certain issues related to refund

9th November 2018
  • External Commercial Borrowings Policy Review of Minimum Average Maturity and Hedging Provisions

  • Circular - Streamlining the Process of Public Issue of Equity Shares and convertibles

  • Circular - Standardised norms for transfer of securities in physical mode

  • Reports Of Committee of experts on regulating Audit firms and the Network

  • Proposed Amendments to the Companies Act 2013

  • Gazette Notification of Securities and Exchange Board of India (Regulatory Fee on Stock Exchanges) (Amendment) Regulations 2018

  • Consultation paper on Review of the Regulatory Framework for Debenture Trustees

  • Report of Insolvency Law Committee on Cross Broder Insolvency

  • Circular - Participation of Eligible Foreign Entities (EFEs) in the commodity derivatives market

  • Circular - Monthly report of FPI registration on SEBIs website

  • Circular - Relaxation of additional fees and extension of last date of filling of forms MGT-7(Annual Return) and AOC-4 Financial Statement nnder the companies Act 2013 for State of Kerala

  • Notification - Reduction in VAT rate on Diesel

  • Trade Circular - Issuance of Form I under Central Sales Tax Act 1956

  • Trade Circular - Grant of refund of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act 2002

  • Notification - Seeking to amend Notifcation No. 242005 dated 1st March 2005

  • Notification - Seeking to amend Notifcation No. 572017 dated 30th June 2017

  • MCA Updates-Notification regarding Companies (Prospectus and allotment of securities) 3rd Amendment Rules 2018 dated 10.09.2018

7th September 2018
  • Custom Updates-24x7 Customs clearance for specified imports

  • CBIC Circular 58-Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

  • CBIC Circular-57 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act

  • CBIC Circular59 -Clarification on refund related issue

  • CBIC Circular-60 Processing of refund applications filed by Canteen Stores Department (CSD).

  • GST Circular 51 2018 dated 31 July 2018

  • GST Circular 50 2018 dated 31 July 2018

  • Central Tax Notification- CBIC extends due date for filing of Form GSTR 6

  • Custom Circular- Electronic sealing for removal of Goods from custom Bonded Warehouses

  • DT Updates- XML has to be generated using latest utilities

27th July 2018
  • RERA - Inform Non-Registration- Maharashtra Real Estate Regulatory

  • SEBI Report - Discussion Paper on Delisting of Equity Shares Review of “Reverse Book Building Process”

  • SEBI Report Consultative paper on Revision of Provisions Pertaining to Re-Classification of Shareholders

  • SEBI Report - Consultation Paper on Revisiting the public issue process

  • SEBI Report - Consultation paper for Designing a Framework for Enhanced Market Borrowings by large Corporates

  • GST Notification-Seeks to insert explanation in an item in notification No. 11/2017

  • GST Notification - Seeks to specify services supplied by individual Direct Selling Agents (DSAs) to banks non-banking financial company (NBFCs) to be taxed under RCM

  • GST Notification - Seeks to prescribe concessional CGST rate on specified handicraft items

  • GST Notification - Seeks to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply

  • GST Notification - Seeks to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018

  • GST Notification - Seeks to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

  • GST Notification - Seeks to amend notification No. 11 2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 28th meeting

  • MAT credit

  • Article - Settled Law of Deemed Dividend Again Unsettled