1% Cash Payment Rule in GST
Rule 86B of the Central Goods and Services Tax (CGST) Rules, 2017 was introduced via Notification No. 94/2020 – Central Tax dated 22nd December 2020, and became effective from 1st January 2021. This rule restricts…
Value of Taxable Supply under GST
In simple terms, the value of a taxable supply is the price actually paid or payable by the buyer to the seller for the goods or services. However, it’s not just the sticker price or…
Registered Office of Company
Section 12 of the Companies Act, 2013, lays down the requirement for every company to have a registered office from the time of incorporation. The registered office serves as the official address of the company…
Furnishing of Returns under GST
Furnishing of Returns under GST Under the Goods and Services Tax (GST) regime in India, every registered taxpayer is required to file returns. These returns help the government track your business’s sales, purchases, tax collected,…
Special Audit under CGST
Special Audit is a unique provision under GST allowing the department to examine the financials and tax compliance of a taxpayer in greater depth. Unlike regular departmental audits, this is conducted by a professionally qualified…
One Person Company (OPC) under the Companies Act, 2013
A One Person Company (OPC) is a relatively new form of business introduced under the Companies Act, 2013 to enable a single individual to operate as a company with a separate legal identity. It bridges…
Return of Income under Section 139
Section 139 of the Income Tax Act, 1961 governs the filing of income tax returns (ITR) by different categories of taxpayers in India. It mandates individuals, firms, companies, and other entities to declare their income,…
Corporate Social Responsibility (CSR)
Corporate Social Responsibility (CSR) refers to the responsibility of companies to contribute to sustainable economic development by working for the welfare of society, beyond the interests of the company and legal requirements. In India, CSR…
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