Tag: Circulars
CBIC clarifications vide Circular 206/18/2023 on levy of GST for passenger transport, renting of vehicles, supply of electricity by landlords, job work services for malted barley, exemptions for DMFTs …
CBIC circular 205/17/2023 clarifies 5% GST rate applicability on imitation zari threads/yarns made from metallized polyester/plastic films based on recommendations of the 52nd GST Council meeting.
CBIC clarifications on taxability of personal and corporate guarantees provided to banks/financial institutions vide GST Circular 204/16/2023.
CBIC Clarification circular 202/14/2023 on conditions for export of services under GST when payment is received in INR through special vostro accounts as per RBI circular.
CBIC GST circular 203/15/2023 for clarifying place of supply rules for transportation, advertising, co-location services. Understand the changes and impact on GST compliance.
CBDT condones delay in filing Form 10-IC for AY 2021-22 to provide relief to domestic companies from delay, subject to conditions like filing ITR on time.
Explore ICAI announcement on Annual Membership/ COP Fee payable by Members for FY 2023-24 latest by extended deadline pf 31/10/2023.
Explore the MCA General Circular 9/2023 extending timeline for companies to hold AGMs & EGMs through VC or OAVM until September 30, 2024.
MCA has introduced Condonation Scheme for Delay in Filing LLP Forms 3, 4 & 11, in view of difficulties being faced by stakeholders.
CBDT clarifies applicability of exemption u/s 10(10D) in respect of receipts from Life Insurance Policies in different situations, vide Circular 15/2023.