Explanatory Notes on Finance Act 2022: CBDT Circular 23/2022
The CBDT has put out Explanatory Notes to the provisions of the Finance Act, 2022, mostly to explain the changes and new rules about income tax (see Circular 23/2022). …
Category: Updates
TDS Return (Form 26Q) Due Date Extended by CBDT for Q2 of FY 2022-23
CBDT extends due date for filing of TDS Return/ Statement in Form 26Q for the second quarter of Financial Year 2022-23, from 31/10/2022 to 30/11/2022.
CBDT extends ITR Filing due date for AY 2022-23
CBDT extends the due date for filing Income Tax Return (ITR) u/s 139(1) for AY 2022-23 from 31/10/2022 to 07/11/2022 for corporate assessees or where tax audit is applicable.
ICAI Guidelines on use of prefix ‘CA’ in Social Media
The ICAI has issued an advisory to its members regarding the use of prefix ‘CA’ in the name or the designation as ‘Chartered Accountant’, when expressing opinions/ views on …
CBIC extends GSTR-3B Due Date (September 2022): Central Tax Notification 21/2022
CBIC has notified that the due date for filing the return in Form GSTR-3B for the month of September 2022 has been extended up to October 21, 2022 in …
GST Council Clarification on SCN/ recurring SCN: OM dt. 19/10/2022
The GST Council has issued an Office Memorandum (OM) dated 19/10/2022 pertaining to clarification on the Authority regarding Show Cause Notice (SCN) and recurring SCN in case of Central …
ICAI’s Handbook on Composition Scheme under GST (2022)
ICAI has published the second edition of the ‘Handbook on Composition Scheme under GST’ (August 2022) to provide Members and other stakeholders with full explanations of the related ideas …
ICAI’s Handbook on Inspection, Search, Seizure and Arrest under GST (2022)
The ICAI has published the first edition of its ‘Handbook on Inspection, Search, Seizure, and Arrest under GST’ (August 2022), in order to explain the intricacies of the law …
CBDT further Extends Timeline to Allow Validation of UDINs upto 30/11/2022
CBDT has further extended the last date/ timeline for allowing validations of UDINs upto 30/11/2022, in respect of forms filed/ uploaded during 01/04/2021 to 31/03/2022 on the e-filing Portal, …
Tax Audit Report Due Date Extended by CBDT for AY 2022-23
CBDT has extended the due date for filing of Tax Audit Report (TAR), Transfer Pricing Report (TPR), etc. in respect of FY 2021-22/ AY 2022-23, from 30/09/2022 to 07/10/2022. …