Sharp Bytes – Reporting requirements in respect of payments to micro and small enterprises

Karnataka Compulsory Gratuity Insurance Rules, 2024

The document highlights the key announcements made in the Interim Budget 2024

The document provides an overview of India’s economic performance in the decade 2014-2024.

Plastic Waste Management (Second Amendment) Rules, 2023

Battery Waste Management (Amendment) Rules, 2023

Green Credit Rules, 2023 notified under the Green Credit Programme

Holding of AGM and EGM through VC, OAVM upto 30 September 2024

SEBI amends the regulations for the issuance and listing of non-convertible securities

Legal Metrology (Packaged Commodities) Amendment Rules, 2023

MCA extends the due date of filing DPT 3 without additional fees (1)

CBDT extends the time limit for the submission of certain TDS and TCS statements

SEBI LODR (Second Amendment) Regulations, 2023

Income from other sources – exemption to strategic disinvestments

Revised minimum wages for scheduled employments in Gujarat

Income Tax – Increase in the leave encashment exemption limit

Plastic Waste Management (Amendment) Rules, 2023

RBI master direction on IT outsourcing activities

Government launches Vivad se Vishwas scheme for relief to COVID-affected MSMEs

Revision in aggregate turnover limit for e-invoice w.e.f. 1 August 2023

Cessation of LIBOR – complete transition

Companies (Removal of Name of Companies from the Register of Companies) Amendment Rules, 2023

SEBI issues operational guidance in respect of buy-back regulations

Audit trail of accounting for companies with effect from 1 April 2023

Relaxation in electronic submission of Form 10F by non-residents

Highlights of the SEBI board meeting dated 29 March 2023

Withdrawal of tax benefits on market-linked debentures and debt securities

ESIC is payable irrespective of the number of employees engaged

NFRA to introduce annual transparency report by audit firms

Capital gains – Extension of the time for eligible investments

Battery Waste Management Rules, 2022

Reserve Bank of India launches digital currency retail pilot

No export duty on finished steel and its raw materials w.e.f. 19 November 2022

Reserve Bank of India launches digital currency wholesale pilot

E-Waste (Management) Rules, 2022

Review of LODR regulations for material events of listed entities

Extension of the due date of furnishing income tax return for certain assessees

Multiple NBFCs in a group – classification in the middle layer

Highlights of SEBI Board meeting dated 30.9.2022

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022

Revision of threshold for small companies

GSTN portal for claiming pre GST credits will go live on 1 October 2022

CBDT prescribes the maintenance of books and documents to non profit organisations

ICAI publishes exposure draft on social audit standards

Maintaining of a company’s books of accounts in electronic mode in India

Digital lending directives by Reserve Bank of India

Income Tax – Reduction in verification time of ITR

SEBI notifies social stock exchanges in India

Reserve Bank of India allows international trade settlements in INR

Restrictions on service charges by hotels and restaurants

Key recommendations of 47th GST Council meeting

Central Pollution Control Board prohibits certain single-use plastic items w.e.f. 1 July 2022

Gujarat professional tax – revision in tax slabs

SEBI clarification on the validity period of approved related party transactions

Certain additional disclosures in the financial statements of Non-Banking Financial Companies (‘NBFC’) for the year ended 31 March 2023

Reserve Bank of India (‘RBI’) notifies regulatory restrictions on Non-Banking Financial Companies (‘NBFC’) in respect of loans and advances

Reserve Bank of India (‘RBI’) notifies large exposures framework for Non-Banking Financial Companies (‘NBFC’)

Mandatory return filing for AY 2022-23 onwards on meeting certain conditions

Relaxation in the time limit for depositing and filing ESI contribution

Income Tax | e-Dispute Resolution Scheme, 2022

Gujarat Consumer Protection (Mediation) Rules, 2022

Limited Liability Partnership (Second Amendment) Rules, 2022

Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Scheme, 2022

CBDT condones the delay in filing form 10-IC for domestic companies

New compliances for designated partners of LLP

Limited Liability Partnership (Amendment) Rules, 2022

NSE launches digital portal for filings by listed entities

Income Tax Update I Extension of timelines for filing of certain income-tax returns and audit reports

GST – Restaurant services provided through E-commerce operators

Notification of financial products as securities under Securities Contracts (Regulation) Act, 1956

Initiatives by Government of India in promoting MSMEs

RBI introduces mandatory LEI from 1 October 2022

MCA clarification for holding Extra Ordinary General Meetings (EGM) and Annual General Meetings (AGM)

GST Clarification on dynamic QR code on the tax invoice

GST clarifications on refund related issues

Appointment of Internal Ombudsman by Non-Banking Financial Companies

RBI Retail Direct Scheme for Individual Investors

Corporate Laws I Waiver of additional fees in respect of annual filings for the Companies and LLPs

SEBI I Debt-listed entities – revised formats for filing financial information

Electronic facility for principal employers to monitor their contractors’ EPF compliances

Consulting I Oppression and Mismanagement – meaning and maintainability of the petition

International Taxation I OECD’s Two-Pillar Solution to Address the Tax Challenges

GST Rate Changes w.e.f. 1 October 2021

Company Law – Extension of time for holding AGM for FY ended 31 March 2021

Taxation – 45th GST Council Meeting Key Highlights

Limited Liability Partnership Amendment Act 2021 Key Highlights

GST – SC decision Constitutional Validity of Rule 89(5) of CGST Rules

Cryptocurrency Bill in India

Income Tax – Extension of Timelines for Filing of Income Tax Returns and Audit Reports

India and Singapore to link their Fast Payment Systems

Income Tax 25th Amendment Rules

Revised CSR Provisions Under the Companies Act 2013

IncomeTax Extension of timelines in respect of certain furnishings

GST annual filing and audit requirements w.e.f. 1 August 2021

Taxation Laws Amendment Bill 2021 Withdrawal of Restrospective Taxation

eRUPI Government of India Initiative

RBI – Declaration of dividend by NBFCs

Income Tax – Tax exemptions and extension of timelines in respect of certain furnishings

RBI – FAQs on appointment of auditors of Banks / NBFCs

Gujarat professional tax: revision in tax slabs

GST Council Highlights

Income Tax – Slump Sale – Even non-mandatory consideration will be henceforth taxable

Income Tax – Extension of Timelines for filings

EDLI -Revision in maximum assurance benefit

SEBI clarification on the validity period of approved related party transactions (RPT)

Income Tax – Extension of timelines