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Notifications + Circulars (Topic wise)

  • I.Tax
  • CGST
  • IGST
  • CESS
  • UTGST
  • SGST
  • Custom
  • FTP
  • SEZ
  • FEMA
  • C.Law
  • SEBI
  • IBC

  • Central Goods and Services Tax [CGST] Rate Notifications:

  • 20/2023 Dated: 19-10-2023 - CGST Rate
    Inverted duty structure - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed u/s 54(3) - Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 as amended
  • 19/2023 Dated: 19-10-2023 - CGST Rate
    Reverse charge on certain specified supplies of goods u/s 9(3) - Ministry of Railways (Indian Railways) excluded from Central Government ambit - Notification No 04/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  • 18/2023 Dated: 19-10-2023 - CGST Rate
    Exemption on intra-State supplies - Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled” - Notification No 02/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  • 17/2023 Dated: 19-10-2023 - CGST Rate
    CGST Rate Schedule u/s 9(1) - Amendments as per GST Council Decision - Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  • 16/2023 Dated: 19-10-2023 - CGST Rate
    Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries inserted - Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  • 15/2023 Dated: 19-10-2023 - CGST Rate
    Supplies not eligible for refund of unutilized ITC under CGST Act - Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  • 14/2023 Dated: 19-10-2023 - CGST Rate
    RCM on Services supplied by the Central Government, State Government, UT or local authority to a business entity - Ministry of Railways (Indian Railways) excluded from certain entries - Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 as amended
  • 13/2023 Dated: 19-10-2023 - CGST Rate
    List of Exempted supply of services under the CGST Act -after serial number 3A entries added - Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 as amended.
  • 12/2023 Dated: 19-10-2023 - CGST Rate
    Rates for supply of services under CGST Act - Serial no. 8,10 and 34 amended - Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 as amended

  • Central Goods and Services Tax [CGST] Notifications:

  • 54/2023 Dated: 17-11-2023 - CGST GST - CGST Notification
    Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh
  • 53/2023 Dated: 2-11-2023 - CGST
    Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act
  • 52/2023 Dated: 26-10-2023 - CGST
    Central Goods and Services Tax (Fourth Amendment) Rules, 2023
  • G.S.R. 793(E) Dated: 25-10-2023 - CGST
    Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.
  • 51/2023 Dated: 29-9-2023 - CGST
    Amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
  • 50/2023 Dated: 29-9-2023 - CGST
    Exemption from payment of tax on advances received in case of supply of goods - exclude specified actionable claims - Notification No. 66/2017-Central Tax dated 15.11.2017 as amended.
  • 49/2023 Dated: 29-9-2023 - CGST
    Supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act notified - effective date 1st day of October, 2023
  • 48/2023 Dated: 29-9-2023 - CGST
    Effective date for Provisions of the Central Goods and Services Tax (Amendment) Act, 2023 - 1st day of October, 2023
  • 47/2023 Dated: 25-9-2023 - CGST
    Special procedure to be followed by a registered person engaged in manufacturing of the goods, deferred till 1.1.2024 - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule - Seeks to amend Notification No. 30/2023-Central Tax, dated the 31st July, 2023

  • CGST Circulars

  • 206/18/2023 Dated: 31-10-2023
    Clarifications regarding applicability of GST on certain services
  • 205/17/2023 Dated: 31-10-2023
    Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023
  • 204/16/2023 Dated: 27-10-2023
    Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
  • 203/15/2023 Dated: 27-10-2023
    Clarification regarding determination of place of supply in various cases
  • 202/14/2023 Dated: 27-10-2023
    Clarification relating to export of services - Settlement of export consideration in Indian Rupee (INR) through VOSTRO account – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

  • Integrated Goods and Services Tax [IGST] Rate Notifications:

  • 23/2023 Dated: 19-10-2023 - IGST Rate
    Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 22/2023 Dated: 19-10-2023 - IGST Rate
    Reverse charge on certain specified supplies of goods under section 5 (3) - Ministry of Railways (Indian Railways) excluded from Central Government ambit - Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 21/2023 Dated: 19-10-2023 - IGST Rate
    Absolute Exemption from IGST on inter-State supplies of Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled - Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 20/2023 Dated: 19-10-2023 - IGST Rate
    IGST Rate Schedule u/s 5(1) - IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods - Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 19/2023 Dated: 19-10-2023 - IGST Rate
    Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator - Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 18/2023 Dated: 19-10-2023 - IGST Rate
    Supplies not eligible for refund of unutilized ITC under IGST Act - Construction of a complex, building, civil structure or a part thereof - Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 17/2023 Dated: 19-10-2023 - IGST Rate
    Services on which integrated tax will be payable under RCM under IGST Act - Ministry of Railways (Indian Railways) added and excluded - Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 16/2023 Dated: 19-10-2023 - IGST Rate
    Exemptions on supply of services under IGST Act - Certain services provided to Governmental Authority exempted - Ministry of Railways (Indian Railways) excluded from certain items - Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  • 15/2023 Dated: 19-10-2023 - IGST Rate
    Rates for supply of services under IGST Act - Serial no. 8, 10 and 34 amended - Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

  • Integrated Goods and Services Tax [IGST] Notifications:

  • 05/2023 Dated: 26-10-2023 - IGST
    Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment in Notification No. 01/2023-Integrated Tax, dated the 31st July, 2023
  • 04/2023 Dated: 29-9-2023 - IGST
    Designated officers to grant GST registration in case of supply of online monay gaming for overseas supplier
  • 03/2023 Dated: 29-9-2023 - IGST
    Payment of IGST on import of Supply of online money gaming as the goods - proviso to section 5(1) of IGST Act shall not apply (as CVD under Customs Act), but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day of October, 2023.
  • 02/2023 Dated: 29-9-2023 - IGST
    Provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 notified
  • 01/2023 Dated: 31-7-2023 - IGST
    Goods or services may be exported or supplied to SEZ on payment of integrated tax (IGST) and refund may be claimed thereafter - This facility of payment of IGST first and claim of refund later is not available for certain goods as specified

  • Compensation CESS [GST Cess] Rate Notifications:

  • 03/2023 Dated: 26-7-2023 - GST CESS Rate
    Rates of GST on compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified - notification No. 1/2017 amended - Decisions of 50th GST Council implemented.
  • 02/2023 Dated: 31-3-2023 - GST CESS Rate
    Rate of goods and services tax compensation cess - Rate of cess as specified that shall be levied on the intra-State supplies or inter-State supplies - Seeks to amend Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017
  • 01/2023 Dated: 28-2-2023 - GST CESS Rate
    Notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 - Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017

  • Union Territory Goods and Services Tax [UTGST] Rate Notifications:

  • 20/2023 Dated: 19-10-2023 - UTGST Rate
    Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended.
  • 19/2023 Dated: 19-10-2023 - UTGST Rate
    Reverse charge on certain specified supplies of goods - Excluding Ministry of Railways (Indian Railways) from Central Government ambit - Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended.
  • 18/2023 Dated: 19-10-2023 - UTGST Rate
    UTGST exempts Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled - Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended.
  • 17/2023 Dated: 19-10-2023 - UTGST Rate
    UTGST Rate Schedule u/s 7(1)- notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Good for new items - Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended.
  • 16/2023 Dated: 19-10-2023 - UTGST Rate
    Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries substituted - Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
  • 15/2023 Dated: 19-10-2023 - UTGST Rate
    Supplies not eligible for refund of unutilised ITC under UTGST Act construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly - Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
  • 14/2023 Dated: 19-10-2023 - UTGST Rate
    Services on which union territory tax will be payable under RCM under UTGST Act - Ministry of Railways (Indian Railways) as added - Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
  • 13/2023 Dated: 19-10-2023 - UTGST Rate
    Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
  • 12/2023 Dated: 19-10-2023 - UTGST Rate
    Rates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

  • Union Territory Goods and Services Tax [UTGST] Notifications:

  • 02/2023 Dated: 25-5-2023 - UTGST
    AAR in the Union territories - Entries substituted in Name and designation of the Member for Dadra and Nagar Haveli and Daman and Diu - Amendment in Notification No. 14/2018-Union territory Tax dated 8th October 2018
  • 01/2023 Dated: 12-5-2023 - UTGST
    Constitution of the Authority for Advance Ruling in the Union territories - Change in Name and designation of the Member of Union territory of Chandigarh - Seeks to amend Notification No. 14/2018 dated 8th October 2018

  • Customs [Cus] Notifications:

  • 62/2023 Dated: 28-10-2023 - Cus
    Exempts export duty on Onions w.e.f. 29.10.2023 - Seeks to amend notification No. 27/2011-Customs, dated the 1st March, 2011.
  • 61/2023 Dated: 28-10-2023 - Cus
    Effective rate of export duty on onion - Notification prescribing rate as [40%] rescinded.
  • 60/2023 Dated: 19-10-2023 - Cus
    Effective rates of customs duty and IGST for goods imported into India - Foreign Going Vessel converted for a coastal run - implement recommendations made by the GST Council during its 52nd Meeting - Notification no. 50/2017-Customs as amended
  • 59/2023 Dated: 13-10-2023 - Cus
    Export duty exemption to specified varieties of Rice - Rate of duty shall come into force on the 1st day of April, 2024 - Notification No. 55/2022-Customs, dated the 31st October 2022 as amended
  • 58/2023 Dated: 9-10-2023 - Cus
    Exempts goods when imported into India from the Republic of Korea - matter concerning imports of “Ferro Molybdenum” - Notification No. 152/2009-Customs, dated the 31st December, 2009 as amended.
  • 57/2023 Dated: 29-9-2023 - Cus
    Export duty exemption provided on exports of Bangalore Rose Onion - Seeks to amend notification No. 55/2022-Customs dated 31.10.2022.
  • 56/2023 Dated: 15-9-2023 - Cus
    Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces - Seeks to amend Notification No. 19/2019-Customs, dated the 6th July, 2019
  • 55/2023 Dated: 14-9-2023 - Cus
    Graded BCD structure for wearable and hearable devices and its parts, sub-parts and sub-assembly - Amendment in Notification Nos. 11/2022-Custom and 12/2022-Custom dated 01-02-2022
  • 54/2023 Dated: 14-9-2023 - Cus
    Effective rates of customs duty and IGST for goods imported into India -Notification No. 50/2017-Customs, dated the 30th June, 2017 as amended.

  • Customs - Anti Dumping Duty [ADD] Notifications:

  • 13/2023 Dated: 22-11-2023 - ADD Customs - ADD Notification
    Redetermination of duty in the matter of anti-dumping duty imposed on imports of ‘Natural mica-based pearl industrial pigments excluding cosmetic grade’ - Seeks to further amend notification No. 47/2021-Customs (ADD), dated 26th August, 2021, to modify the existing duty table
  • 12/2023 Dated: 21-11-2023 - ADD Customs - ADD Notification
    Seeks to continue levy of anti-dumping duty on "Synthetic Grade Zeolite 4A (Detergent Grade) from China PR for 5 years pursuant to First Sunset Review Final Findings issued by DGTR."
  • 11/2023-Customs Dated: 17-11-2023 - ADD Customs - ADD Notification
    Seeks to impose anti-dumping duty on toughened glass for home appliances imported from China PR for a period of 5 years.
  • G.S.R. 796(E) Dated: 26-10-2023 - ADD
    Levy ADD on Jute Products originating in or exported from Nepal and Bangladesh (SSR) - sunset review investigation concerning imports of Jute Products - Notification No. 33/2022-Customs (ADD), dated the 30th December, 2022 - Corrigendum - II
  • 10/2023 Dated: 12-10-2023 - ADD
    Anti-dumping duty on imports of flax yarn of below 70 lea count originating in or exported from China PR
  • G.S.R. 664 (E) Dated: 12-9-2023 - ADD
    Levy ADD on Jute Products originating in or exported from Nepal and Bangladesh (SSR) - Corrigendum - Notification No. 33/2022-Customs (ADD), dated the 30th December, 2022
  • 09/2023 Dated: 11-9-2023 - ADD
    Anti-dumping duty on imports of ‘Flat Base Steel Wheels’ originating in and exported from China PR for a period of 5 years
  • 08/2023 Dated: 29-8-2023 - ADD
    Seeks to levy ADD pursuant to 1st SSR on Fishing Net
  • 07/2023 Dated: 3-8-2023 - ADD
    ADD on Dispersion Unshifted Single Mode Optical Fiber (SMOF) originating in or exported from China PR, Indonesia and Korea RP and imported into India.

  • Customs Circulars

  • 28/2023 Dated: 8-11-2023
    Allowing advance assessment of Courier Shipping Bills
  • 27/2023 Dated: 1-11-2023
    Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022
  • 26/2023 Dated: 26-10-2023
    Revision of All Industry Rates (AIRs) of Duty Drawback.
  • 25/2023 Dated: 25-10-2023
    Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad.
  • 24/2023 Dated: 30-9-2023
    Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism

  • Customs Trade Notices

  • TRADE NOTICE No. 01/2023 Dated: 17-11-2023 Customs - Trade Notice Circular
    EODC camp in RAs w.e.f. 13th November 2023 to 24th November 2023 - reg.
  • Public Notice No. 101 /2023 Dated: 9-11-2023
    M/s TG Terminals Private Limited, located at Village: Veshvi, Post: Dighode, Tal: Uran, District: Raigad, Maharashtra - 410 206, was appointed as “Custodian” under Section 45 of the Customs Act, 1962 and also approved as “Customs Cargo Service Provider” under rule 10 of the Handling of Cargo in Customs Areas Regulations, 2009 vide CFS Notification No.05/2016 dated 01.09.2016 for an area admeasuring 60,650 SQM.
  • Public Notice No. 100 /2023 Dated: 7-11-2023
    Amnesty Scheme for One Time Settlement of Default in Export Obligation by Advance Authorization and EPCG license Holders-reg.
  • Public Notice No. 98 / 2023 Dated: 2-11-2023
    Implementation of Export Transhipment (ETP) Module for movement of export cargo from J. N. Port to gateway port : (through vessel) in ICES-reg.
  • PUBLIC NOTICE No. 19/2023-AP & ACC BLR Dated: 31-10-2023
    M/s FedEx Express Transportation and Supply Chain Services Ind. Pvt. Ltd. as custodian in respect their own courier consignments is extended for a period of ten years i.e upto 30.10.203.

  • Special Economic Zone [SEZ] Notifications:

  • S.O. 5025 (E) Dated: 22-11-2023 - SEZ SEZ - SEZ Notification
    Central Government notifies an area of 0.781 hectares and de-notifies an area of 2.930 hectares, thereby making resultant area as 602.4346 hectares at Village Kalwara, Jhai, Bhambhoriya, Bagru Khurd & Newta, Tehsil- Sanganer, Distt-Jaipur, Rajasthan
  • S.O. 5023 (E) Dated: 22-11-2023 - SEZ SEZ - SEZ Notification
    Central Government notifies the 77.0950 hectares area comprising the Survey numbers and constitutes an Approval Committee
  • G.S.R. 824(E) Dated: 7-11-2023 - SEZ
    Hybrid working in Special Economic Zones Rules - Rule 43A amended
  • S.O. 4795(E). Dated: 2-11-2023 - SEZ
    Sector specific SEZ for Multi-Sector SEZ (formerly FTWZ) in the State of Tamil Nadu - Additional area notified
  • S.O. 4721(E) Dated: 27-10-2023 - SEZ
    IT/ITES SEZ - Central Government notifies the 0.9190 hectares area to set up an IT/ITES SEZ at Ramapuram Village, Maduravoyal Taluk, Chennai and constitute an Approval Committee
  • S.O. 4670(E). Dated: 24-10-2023 - SEZ
    SEZ for IT and ITES at Doddanakundi Industrial Area, Bangalore District, State of Karnataka - 1.97 hectares area notified thereby making resultant area as 2.63 hectares.
  • S.O. 4383(E) Dated: 9-10-2023 - SEZ
    SEZ for Pharma & Bio-tech sector - Additional area of 3.5968 hectares, as a part of above Special Economic Zone, thereby making the total area of SEZ as 16.0104 hectares at Village Hadapsar/Manjri, District Pune (Maharashtra)
  • S.O. 4122 (E) Dated: 18-9-2023 - SEZ
    Central Government de-notifies an area of 1.8687 hectares of the Special Economic Zone, thereby making the total area of the Special Economic Zone as 17.5866 hectares at Village Attipra, Taluk and District Thiruvananthapuram in the state of Kerala
  • S.O. 3842(E) Dated: 29-8-2023 - SEZ
    Notified area of the SEZ - Area of 2.10 hectares denotified at Villages Rachenahalli, Nagavara and Tanisandra, District Bangalore, in the State of Karnataka.

  • Foreign Exchange Management [FEMA] Notifications:

  • G.S.R. 472 (E) Dated: 30-6-2023 - FEMA
    Use of International Credit Card while outside India - Amendment in Foreign Exchange Management (Current Account Transactions) Rules, 2000
  • G.S.R. 369 (E) Dated: 16-5-2023 - FEMA
    Amendment to the Foreign Exchange Management (Current Account Transactions) (Amendment) Rules, 2023. - Rule 7 related to Use of International Credit Card while outside India
  • S.O. 2128 (E) Dated: 8-5-2023 - FEMA
    Appointment of adjudicating authorities to hold an inquiry for the purpose of adjudication under section 13 of the Foreign Exchange Management Act, 1999

  • FEMA Circulars

  • 08 Dated: 17-11-2023 FEMA - Circular Circular
    International Trade Settlement in Indian Rupees (INR) – Opening of additional Current Account for exports proceeds
  • 07 Dated: 10-11-2023
    Guidelines on import of silver by Qualified Jewellers as notified by – The International Financial Services Centres Authority (IFSCA)
  • 06 Dated: 22-6-2023
    Remittances to International Financial Services Centres (IFSCs) under the Liberalised Remittance Scheme (LRS)
  • 05 Dated: 6-6-2023
    Risk Management and Inter-Bank Dealings - Non-deliverable derivative contracts (NDDCs)
  • 04 Dated: 9-5-2023
    Levy of charges on forex prepaid cards/store value cards/travel cards, etc.

  • Companies Law Circulars

  • 09/2023 Dated: 25-9-2023
    Clarification on holding of Annual General Meeting (AGM) and EGM through Video Conference (VC) or Other Audio Visual Means (OAVM) and passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with Rues made thereunder -Extension of timeline
  • 08/2023 Dated: 23-8-2023
    Condonation of delay in filing of Form-3, Form-4 and Form-11 under section 67 of Limited Liability Partnership Act, 2008 read with section 460 of the Companies Act, 2013
  • 07/2023 Dated: 12-7-2023
    Merger of Multiple User IDs in V-2 Portal with new User ID in V-3 and deactivation of old User ID in V-2 Portal
  • NF-25013/2/2023 Dated: 26-6-2023
    Statutory Auditors’ Responsibilities in relation to Fraud in a Company
  • 06/2023 Dated: 21-6-2023
    Relaxation in paying additional fees in case of delay in filing DPT-3 for Financial Year ended on 31st March 2023 up to 31st July 2023
  • NF-25011/1/2023 Dated: 29-3-2023
    Instances of non-compliance with Indian Accounting Standards (Ind ASs) on Accounting Policies for measurement of Revenue from Contracts with Customers and Trade Receivables
  • 05/2023 Dated: 22-2-2023
    Filing of Forms GNL-2 (filing of prospectus related documents and private placement), MGT-14 (filing of Resolutions relating to prospectus related documents and private placement), PAS-3 (Allotment of Shares), SH-8 (letter of offer for buyback of own shares or other securities), SH-9 (Declaration of Solvency) and SH-11(Return in respect of buy-back of securities) due to migration from V2 Version to V3 Version in MCA 21 Portal from 22.02.2023 to 31.03.2023

  • Insolvency and Bankruptcy [IBC] Notifications:

  • S.O. 4321(E) Dated: 3-10-2023 - IBC
    Insolvency and Bankruptcy Code, 2016 shall not apply to transactions, arrangements or agreements, under the Convention and the Protocol, relating to aircraft, aircraft engines, airframes and helicopters.
  • IBBI/2023-24/GN/REG106 Dated: 18-9-2023 - IBC
    Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2023
  • IBBI/2023-24/GN/REG105 Dated: 18-9-2023 - IBC
    Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2023
  • IBBI/2023-24/GN/REG104 Dated: 18-9-2023 - IBC
    Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2023
  • IBBI/2023-24/GN/REG103 Dated: 20-7-2023 - IBC
    Eligible criteria for registration of Insolvency Professional - The condition of passing the "Graduate Insolvency Programme" modified to "Post Graduate Insolvency Programme" - Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2023
  • IBBI/2023-24/GN/REG102. Dated: 20-7-2023 - IBC
    CIRP - Exemption from Regulatory fee, where the resolution plan is submitted by the association or group of allottees in such real estate project - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2023
  • S.O. 2660 (E) Dated: 14-6-2023 - IBC
    CIRP - Power to declare moratorium for prohibiting - Provisions of Section 14(1) shall not apply in respect of the Production Sharing Contracts, Revenue Sharing Contracts, Exploration Licenses and Mining Leases made under the Oilfields (Regulation and Development) Act, 1948 (53 of 1948) and rules made thereunder - Insolvency and Bankruptcy Code, 2016

  • IBC Circulars

  • IBBI/LIQ/61/2023 Dated: 28-9-2023
    Clarification w.r.t. Liquidators’ fee under clause (b) of sub-regulation (2) of Regulation 4 of IBBI (Liquidation Process) Regulations, 2016
  • IBBI/CIRP/60/2023 Dated: 1-9-2023
    Filing of CIRP Forms for the purpose of monitoring corporate insolvency resolution processes and performance of insolvency professional entities under the Insolvency and Bankruptcy Code, 2016 and the regulations made thereunder
  • IBBI/IU/59/2023 Dated: 16-6-2023
    Application to initiate corporate insolvency resolution process under sections 7 or 9 of the Insolvency and Bankruptcy Code, 2016, along with record of the default issued by the Information Utility
  • IBBI/LAD/58/2023 Dated: 4-3-2023
    Serving of copy of applications to the Board, as mandated under Rules 4, 6 and 7 of the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016
 
 
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Correctness of proceedings u/s 74 of the GST Act - The petitioner fail...
H: Rejection of bail - fake entities created to pass on and avail Input T...
H: Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / ...
H: Addition u/s 68 - Having Two PAN and using differnt names - Validity o...
H: Validity of assessment u/s. 143(3) by change in incumbent but without ...
H: Permanent Establishment in India - advertisement revenue - India-Mauri...
H: Applicability of provisions of section 115JB of the Act to the assesse...
H: TP Adjustment - Disallowance of claim of proportionate premium paid ar...
H: Assessment u/s 153A - undisclosed investments - the DVOs report on sta...
H: Undisclosed commission income - To be taxed as accommodation entry or ...
H: Estimation of income on deficit gold jewellery - in search proceedings...
H: Exemption u/s 11 and 12 - Charitable Activity u/s 2(15) - urban develo...
H: Penalty u/s 271B - not getting the books of account audited u/s 44AB -...
H: Condonation of delay filing appeal in ITAT - delay of 1326 days - In v...
H: Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tri...
H: Levy of anti-dumping duty - domestic industry suffered material injury...
H: Recovery of confirmed demand - Freezing the bank account of the petiti...
H: Default in payment of service tax - Prosecution proceedings against th...
H: Adjustment of GST amount deposited by the petitioner in the financial ...
H: Valuation - works Contract - Reduction in turnover as per Rule 9 of th...
H: Dishonour of Cheque - Vicarious liability of director - The cheque is ...
H: Dishonour of Cheque - onus to rebut the presumption - the discrepancy ...
H: Dishonour of Cheque - lack of territorial jurisdiction to try the case...
F: Retention on ITC for ocean freight
F: Eway bill requirement
H: Refund of accumulated Input Tax Credit (ITC) - Turnover of Zero-rated ...
A: Section 206C of the Income Tax Act, 1961
A: High Court disposes 245 writ petitions by remanding the matter to Appe...
A: The saga of “Voluntary Payment” in GST: DRC-03