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Indian Government Accounting Standards (IGAS and IGFRS)

Government accounting in India follows cash basis of accounting. Government Accounting Standards Advisory Board (GASAB) constituted by the Comptroller and Auditor General of India with support of Government of …
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IGST Refunds Procedure under CGST Rule 96(4)(c): CBIC GST Instructions 4/2022

CBIC issues instructions on the procedure for sanctioning IGST refunds withheld in accordance with Rule 96(4)(c), which are transmitted to the jurisdictional GST authorities in accordance with Rule 96(5A) …
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Checklist on Disclosure Requirements of ICAI’s Accounting Standards

For the benefit of Members and other stakeholders, the ICAI has published a revised checklist on the disclosure requirements prescribed by accounting standards (AS) 1 to 29 (October 2022 …
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CCI to replace NAA for Anti Profiteering Complaints under GST

CBIC has notified that the Competency Commission of India (CCI) will take the place of the National Anti-Profiteering Authority (NAA) for GST anti-profiteering complaints, i.e., CCI will be stepping …
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ICAI’s Checklist on MCA’s IND AS Disclosure Requirements

The ICAI has issued an updated publication titled “Indian Accounting Standards (Ind AS): Disclosures Checklist (2022 Edition),” which includes approximately 3000 disclosures for companies preparing Ind AS-based financial statements …
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CGST (3rd Amendment) Rules 2022 notified by CBIC

CBIC notifies the CGST (3rd Amendment) Rules 2022 to amend the instructions at paragraph 7 of form GSTR-9 for providing an increased time limit to taxpayers for claiming input …
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Taxpayers can now use IT Portal’s co-browsing feature

The co-browsing (collaborative browsing) feature of the IT Portal is now available to income-tax payers. This feature enables Helpdesk agents to safely navigate a taxpayer’s browser screen and lead …
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CBIC Guidelines for Verifying Transitional Credit: GST Circular 182/14/2022

CBIC has issued clarification/guidelines for verification of the transitional input tax credit (ITC) by the field formations, in light of the Orders of the Hon’ble Supreme Court dated 22/07/2022 …
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Clarification on Unutilised ITC Refund (Inverted): CBIC GST Circular 181/13/2022

CBIC has issued clarification on issues related with refunds of unutilized input tax credit (ITC), accumulated due to an inverted duty structure, u/s 54(3) read with Rule 89(5) and …
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ICAI mandates Phase II of Peer Review from 01/04/2023

ICAI has mandated Phase I (beginning on April 1, 2022) and Phase II (beginning on April 1, 2023) for obtaining a peer review certificate by the relevant practise units.
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