Savings Booster Q4 2022-23: Interest Rates Increased for Small Saving Schemes
The Goverment has increased interest rates for Small Saving Schemes in Q4 2022-23. Learn which schemes have been affected and how to make the most of them.
MCA Clarification on Holding AGMs in 2023 using VC/ OAVM
MCA clarifies that where AGMs are scheduled for 2023, companies can hold them using VC/ OAVM until September 30, 2023.
Ind-Aus ECTA becomes effective from December 29, 2022
The Economic Cooperation and Trade Agreement (Ind-Aus ECTA) between India and Australia is now in force, which means it will have legal ramifications as of December 29, 2022. India …
ICAI “Technical Guide on Royalty/Fees for Technical Services” (2022)
ICAI has published the revised “Technical Guide on Royalty and Fees for Technical Services” (December 2022 Edition), which incorporates all the amendments made by the Finance Act, 2022, for …
ICAI ‘Handbook on GST Invoicing’ (2022)
The ICAI has published a revised ‘Handbook on Invoicing under GST’ (November 2022 Edition) to provide stakeholders with guidance on the GST provisions relating to invoicing, including recent amendments …
CBIC Clarification on Reduction in GST Demand/ Statutory Dues in IBC cases
CBIC has clarified the issues relating to the treatment of reduction in statutory dues/ GST demands in cases where the proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) …
GST Refund Application Procedure for Unregistered Persons: CBIC Circular
CBIC has prescribed the procedure for filing GST refund application in the case of unregistered persons (URDs), vide Circular 188/20/2022 dt. 27/12/2022. CBIC received representations requesting the provision of …
CBIC clarification on ITC Eligibility and Place of supply under IGST: GST Circular 184/16/2022
CBIC clarifies that in case of supply of goods to a place outside India, the place of supply of such transportation service shall also be the place of destination …
CBIC Clarifies ITC differences of GSTR-2A/ GSTR-3B (FY 2017-18/2018-19): GST Circular 183/15/2022
CBIC clarifies issues in reconciling the differences in amount of ITC claimed in GSTR-3B amount of ITC eligibility as per GSTR-2A in respect of financial years 2017-18 and 2018-19. …
CBIC Clarification on Section 75(2), Impact on Limitation: GST Circular 185/17/2022
CBIC has issued clarification on the applicability of Section 75(2) of the CGST Act, 2017 and its impact on limitation. CBIC has clarified about the time limit for re-determination …