MCA Allows Physical Filing of Forms GNL-2, MGT-14, PAS-3, SH-8/9/11 (V3)
The MCA has decided to allow the physical filing of Forms GNL-2, MGT-14 , PAS-3, SH-8, SH-9 and SH-11 between 22/02/2023 and 31/03/2023, due to transition of MCA21 Portal …
Tag: Circulars
MCA Extends Timeline for 45 e-Forms; Waives Additional Fee (V3)
MCA has decided to further extend the deadline for filing 45 e-forms due between 07/02/2023 and 28/02/2023 until 31/03/2023, without charging any additional fees. MCA has considered various representations …
Locker Agreement Renewal: RBI Extends Deadline and Issues Revised Guidelines
The RBI has extended the deadline for banks to renew locker agreements with existing customers and issued revised guidelines for safe deposit lockers and safe custody article facilities offered …
CBIC Clarifications on GST Rates/ Classification: Circular 189/01/2023
CBIC has issued various clarifications regarding GST rates and the classification of certain goods, including the following key issues, in GST Circular 189/01/2023: 1. No GST will be levied …
CBIC Clarifies GST Applicability on certain Services: Circular 190/02/2023
The CBIC has clarified the issues concerning the applicability of GST to certain services, such as Air Force Mess accommodations and MeitY incentives to acquiring banks for RuPay Debit …
Compliance Deadline Relaxed for Claiming IT Exemption u/s 54-54GB: CBDT
CBDT has further extended/relaxed the compliance deadline for claiming exemption under sections 54 to 54GB of the Income Tax Act, 1961, in light of the hardship experienced by taxpayers …
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.
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 …