Press Release and Taxpayer's Charter
bakertilly Tax Alert - Hon'ble Delhi Tribunal holds that 'capital reserve' arising on amalgamation cannot be re-characterised as 'revaluation reserve'
ICAI - EAC opinion on Presentation of the Grant Receivable from the Government of India (under SEIS) in the Statement of Profit and Loss
ICAI - Exposure draft on Guidance Note on Revenue from operations in case of Contractors
SEBI - Circular for Use of digital signature certifications for authentication certification of filings submissions made to Stock Exchanges
SEBI - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2020
SEBI - Circular for Grievance Resolution between listed entities and proxy advisers
SEBI - Circular for Procedural Guidelines for Proxy Advisors
SEBI - Circular for clarification on applicability of regulation 40(1) of SEBI (LODR) Regulations, 2015 to open offers, buybacks and delisting of securities of listed entities
SEBI - Circular for Collection and Reporting of Margins by Trading Member (TM) Clearing Member (CM) in Cash Segment
MCA - Circular for Clarification on dispatch of notice under section 62(2) Companies Act, 2013 by listed companies for rights issues opening upto 31st December, 2020
SEBI - Circular for Administration and Supervision of Investment Advisers
IRDA - Circular for Issuance of Digital Surveyor and Loss Assessor Licenses
IRDA - Circular for Issuance of Electronic Policies
IRDA - Circular for Relaxation from Submission of Hard Copy of Regulatory Returns
IRDA - Circular for Dispensing with physical signature on proposal forms
IBC -Notification on Insolvency and Bankruptcy Board of India (Liquidation Process) (Third Amendment) Regulations, 2020
IBC - Notification on Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Second Amendment) Regulations, 2020
bakertilly Tax Alert - Separate agreement for share transfer and non-compete fee not a colourable device for tax avoidance
SEBI - Circular for Relaxations relating to procedural matters Takeover and Buy-back
SEBI - Public Notice in respect of SEBI Settlement Scheme 2020
SEBI - Circular for Relaxation in timelines for compliance with regulatory requirements2
SEBI - Circular for Relaxations relating to procedural matters Issues and Listing
SEBI - Circular for Recording of all types of Encumbrances in Depository system
SEBI - Circular for Relaxation in timelines for compliance with regulatory requirements
MCA - Notification on the Companies (Indian Accounting Standards) Amendment Rules, 2020
SEBI - Circular for Extension of time for submission of financial results for the quarterhalf year financial year ended 30th June 2020
SEBI - Circular for Implementation of SEBI circular on Margin obligations to be given by way of Pledge Re-pledge in the Depository System
Income Tax - Notification for the Income-tax ( 18th Amendment) Rules, 2020
Income Tax - Notification on the Income-tax ( 17th Amendment) Rules, 2020 for amendment in Rule 31AA and Form 27EQ
Income Tax - Notification for extension of due date for filing Income Tax Return for the F.Y 2018-19 to September 30, 2020.
GST - Notification on the Central Goods and Services Tax (Ninth Amendment) Rules, 2020
ICAI - Frequently Asked Questions on the SEBI Settlement Scheme, 2020 One Time Settlement Scheme issued by the Securities Exchange of India
GST - Notification on amend Notification no. 13 2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice
bakertilly Tax Alert - Mahindra & Mahindra Ltd.- Mumbai Tribunal disallows capital loss on reduction of share capital
SEBI - Circular for Transaction in Corporate BondsCommercial Papers through RFQ platform and enhancing transparency pertaining to debt schemes
SEBI - Notification on Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2020
SEBI - Notification on the Securities and Exchange Board of India (Settlement Proceedings) (Amendment) Regulations, 2020.
SEBI - Circular for Reporting to Stock Exchanges regarding violations under SEBI (Prohibition of Insider Trading) Regulations, 2015 relating to COC
SEBI - Circular for Review of Stress Testing Methodology for Positions with Early Pay-in
SEBI - Circular for Eligibility Criteria for Selection of Underlying Commodity Futures for Options on Commodity Futures
IRDA - Master Circular for Standardization of Health Insurance Products
SEBI - Circular for Allowing Offer for Sale (OFS) and Rights Entitlements (RE) transactions during trading window closure period
IRDA - Circular for Consolidated Guidelines on Product filing in Health Insurance Business
IRDA - Circular for Transfer of Shares of the Insurance Companies
Income Tax - Circular on Clarification in relation to notification issued under clause (v) of proviso to Section 194N of the Income Tax Act, 1961
Income Tax - Notification of Sovereign Wealth Fund under section to(23FE) of the Income-tax Act, 1961
SEBI - Relaxation from compliance with provisions of the SEBI (ILDS) Regulations, SEBI (NCRPS Reguations) and SEBI circulars relating to listing of commercial papers
SEBI - Guidelines for Issue and Listing of Structured Products Market Linked Debentures-Amendments
IRDA - Circular for Provision of cashless facility to the policyholders
IRDA - Circular on Cashless facility for treatment of Covid-19
Income Tax - One-time relaxation for verification of tax-returns for the AY 2015-16 to 2019-20 which are pending due to non-filig of ITR V Form and processing of such returns
IRDA - Circular for Guidelines on settlement of claims on treatment at make-shift or temporary hospitals as permitted by Government
ICAI - Technical Guide on Easy Corporation of Companies through SPICE
Income Tax - Notification on the National Pension Scheme Tier II- Tax Saver Scheme 2020
SEBI - Circular on Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015- Amendments
SEBI - SEBI (Investment Advisers) (Amendment) Regulations, 2020
IRDA - Circular on Guidelines on Standard Individual Health Insurance Product
Income Tax - The Income-tax (16th Amendment) Rules, 2020 relating to amnedment in Rule 31A, Form 26Q 27Q
ICAI - Technical Guide on Accounting expenditure on Corporate Social Responsibility Activities
ICAI - Judicial Pronouncements under Insolvency and Bankruptcy Code 2016 Series 3
bakertilly Tax Alert - CBDT prescribes classes of persons to which Sec. 56(2)(x) and Sec. 50CA shall not apply
SEBI - Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2020
SEBI - Circular on Standard Operating Procedure in the cases of Trading Member Clearing Member leading to default
SEBI - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2020
SEBI - Circular on Relaxation in timelines for compliance with regulatory requirements
SEBI - Circular on Relaxation of time gap between two board Audit Committee meetings of listed entities owing to the CoVID-19 pandemic
SEBI - Circular on Relaxation from compliance to REITs and InvITs due to the CoVID-19 virus pandemic- Amendment
SEBI - Circular on Collection of stamp duty on issue, transfer and sale of units of AIFs
SEBI - Circular on Guidelines for Portfolio Managers - Extension of implementation timeline
MGST - Circular on Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
MGST - Circular on Payment of GST by real estate promoter developer supplying construction of residential apartment
MCA - Notification on the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2020
Income Tax - Notification on the Income-tax (14th Amendment) Rules, 2020
Income Tax - Notification on the Income-tax (15th Amendment) Rules, 2020
Income Tax - Notification on proviso to section 9A(3) of the Income-tax Act, 1961
Income Tax - Notification on the Income-tax (13th Amendment) Rules, 2020.
ICAI - Multiple Choice Questions on Engagement and Quality Control Standards
Income Tax - Corrigendum to Notification No 35 2020 regarding extension of time limits under the Income-tax Act, 1961 and related Acts_
ICAI - Guidance Note on The Companies (Auditor's Report) Order, 2020
ICAI - Announcement for applicability of revised edition of Code of Ethics
ICAI - Compendium of Auditing Guidance Issued by Auditing and Assurance Standards Board on Various Aspects amid COVID 19
GST - Notification for amend notification no. 52 2020 Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
GST - Notification on eighth amendment (2020) to CGST Rules
bakertilly Tax Alert - CBDT further extends various due dates
SEBI - Notification on Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) ( Second Amendment) Regulations, 2020
SEBI - Notification on Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2020
SEBI - Circular on Temporary relaxation in processing of documents pertaining to FPIs due to COVID-19
SEBI - Circular on Guidelines for Order-to-trade ratio (OTR) for Algorithmic Trading
SEBI - Circular on Operational framework for transactions in defaulted debt securities post maturity date redemption date under provisions of SEBI
SEBI - Circular on Further extension of time for submission of Annual Secretarial Compliance Report by listed entities due to the continuing impact of the CoVID-19 pandemic
SEBI - Circular on Further extension of time for submission of financial results for the quarterhalf yearfinancial year ending 31.03.2020
Multiple Notifications on GST
SEBI - Circular on Conducting meeting of unit-holders of InvITs and REITs through Video Conferencing (VC) or through other audio-visual means (OAVM)
MGST - Notification for commencement of the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
MGST - Notification on amendment of Notification No. 40 2020 State Tax dated 18.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020
MCA - Notification for amendments in Schedule VII of the Companies Act, 2013
MCA - Notification on the Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2020
MCA - Circular on Clarification with regard to creation of deposit repayment reserve of 73 (2) (C) of the Companies Act 2013
MCA - Notification for the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2020MCA - Notification for the Companies (Meetings of Board and its Powers) Second Amendment Rules, 2020
IRDA - Advisory on COVID 19-related Phishing Attack Campaign by Malicious Actors
IRDA - Guidelines on introduction of short term health insurance policies providing coverage for COVID-19 disease
Income Tax - Notification for Extension of time limits under the Income-tax Act, 1961 and related Acts
ICAI - FAQs on Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013
ICAI - EAC opinion on Presentation of Gain or Loss on account of Mark to Market Valuation of the derivative Contracts
bakertilly Tax Alert - Penalty cannot be vitiated if the specific charge has been mentioned in the assessment order
SEBI - Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2020
SEBI - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2020
SEBI - Securities and Exchange Board of India (Real Estate Investment Trusts) (Second Amendment) Regulations, 2020
SEBI - Circular on Investment by the sponsor or asset management company in the scheme
SEBI - Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2020
SEBI - Circular on Clarifications with respect to Circular dated February 05, 2020 on Disclosure Standards for Alternative Investment Funds (AIFs)
MGST - Clarification in respect of levy of GST on Directors remuneration
MGST - Circular on Clarification on refund related issues
MCA - Circular on Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013
MCA - Circular on Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 read with rules made thereunder
Income Tax - Notification for Cost inflation Index for financial year 2020-21
ICAI - Announcement on Generation of UDIN in bulk for certificates
Bakertilly GST Alert - 12.06.2020
bakertilly Tax Alert - NCLT allows assessment proceedings against the company undergoing insolvency
SEBI - Circular on Relaxation from compliance with certain provisions of the SEBI (Issue and Listing of Debt Securities) Regulations, 2008
SEBI - Circular on Relaxations from certain provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 in respect of FPO
IRDA - Guidelines on Telemedicine
MCA - Notification for the Companies (Share Capital and Debentures) Amendment Rules, 2020
IRDA - Circular on Modified Guidelines on Product filing in Health Insurance Business-Norms on Proportionate Deductions
IRDA - Guidelines on Public Disclosures by Insurers on the qualitative and quantitative parameters of the health services rendered to policyholders
IBC - The Insolvency and Bankruptcy Code (Amendment) Ordinance, 2020
IRDA -Circular on disclosure of hospital quality indicators
IRDA - Circular on Guidelines on Standardization of General Terms and Clauses in Health Insurance Policy Contracts
GST - Notification for Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
GST - Notification for Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories
GST - Notification for extension of period to pass order under Section 54(7) of CGST Act.
GST - Circular on Clarification in respect of levy of GST on Directors Remuneration.
GST - Circular on Clarification on Refund Related Issues.
GST - Notification for amendment in Notification No. 40 2020 Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill
SEBI - Circular on Implementation of provision regarding Power of Attorney in circular dated February 25, 2020 Extension
SEBI - Relaxation in compliance with requirements pertaining to AIFs and VCFs
MGST - Circular on Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.
MGST - Corrigendum to Trade Circular 09T of 2020 Dt 26th May 2020.
IRDA - Circular on Extension of time limit applicable to Public Disclosures on websites
IRDA - Master Circular on TPA
Income Tax - Notification for the Income-tax (12th Amendment) rules, 2020 for notifying ITR
IRDA - Circular on disclosure of underwriting philosophy of offering Insurance coverage to Persons with Disability and HIV affected
ICAI - Exposure Draft on Covid-19-Related Rent Concessions (Proposed amendment to Ind AS 116, Leases)
Income Tax - Notification for the Income-tax (11th Amendment) Rules, 2020 relating to insertion of Rule 114-I
ICAI - EAC opinion on Accounting for Surcharge on delayed payment
ICAI - Exposure draft of Guidance Note on Report under section 92E of the Income Tax Act, 1961 (Transfer Pricing)
bakertilly Tax Alert - Revised Form 26AS notified by CBDT
Bakertilly IDT Newsalert
MGST - Supersession of Notification No. MGST.1017 C.R.146 Taxation-1. Dtd. 7.9.2017 (regarding reconstitution of the State Level Screening Committee.
SEBI - Circular on Guidelines for identification and selection of location as a delivery centre(s) for commodity derivatives contract
SEBI - Circular on Implementation of Circular on Margin obligations to be given by way of Pledge Re-pledge in the Depository System- Extension
IRDA - Circular on Guidelines on life insurance claim settlement related to Cyclone Amphan
MCA - Notification for amendment in item (viii) of Schedule VII of the Companies Act, 2013
Income Tax - Notification for safe habour rule
IRDA - Circular on Guidelines on Insurance Claims of victims of current Cyclone Amphan (May 2020) in parts of Odisha and West Bengal and other neighboring States
ICAI - Subsequent Events Key considerations amid COVID-19
Income Tax - Notification for Remuneration to be paid to an eligible Fund Manager under section 9A of the Income-tax Act, 1961
ICAI - Relaxations for Companies and LLPs to make good any filing defaults and make a fresh start as a fully compliant entity by 30.09.2020
bakertilly Tax Alert - Oral application by respondent on jurisdictional ground
SEBI - Circular on Review of Post-Default Curing Period for Credit Rating Agencies
SEBI - Circular on Advisory on disclosure of material impact of COVID-19 pandemic on listed entities under SEBI LODR Regulations, 2015
SEBI - Circular on Listing of Mutual Fund schemes that are in the process of winding up
IRDA - Circular on Foreign investment for insurance intermediaries
ICAI - Auditors Reporting Key Audit Considerations amid COVID-19
Income Tax - Circular on clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961
ICAI - Announcement regarding MCA clarification on holding of AGM through video conferencing or other audio-visual means by CL&CGC
ICAI - Announcement regarding MCA clarification on passing of resolutions by companies on account of threat posed by Covid-19 and holding an EGM by CL&CGC
GST - Notification for commencement of section 128 of Finance Act, 2020 in order to bring amendment in section 140 of CGST Act
ICAI - Announcement regarding MCA clarification on dispatch of notice by Listed entities for rights issue opening us 62(2) of CA, 2013 up to 31.07.2020 by CL&CGC
SEBI - Securities and Exchange Board of India (Payment of Fees) (Amendment) Regulations, 2020
SEBI - Circular on Relaxation from the applicability of SEBI Circular dated October 10, 2017 on non-compliance with the MPS requirements
SEBI - Circular on Relaxations relating to procedural matters Takeovers and Buy-back
SEBI - Circular on Additional relaxation in relation to compliance with certain provisions of SEBI LODR Regulations 2015 Covid-19 pandemic
SEBI - Circular on entities permitted to undertake e-KYC Aadhaar Authentication service of UIDAI in Securities Market
MGST - Notification for granting exemption foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
MGST - Notification for the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020
MGST - Notification for extension of the due date for furnishing of FORM GSTR 9 9C for FY 2018-19 till 30th September, 2020.
MGST - Notification for giving effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the MGST Rules, 2017.
MGST - Notification for amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the IBC, 2016
MGST - Notification for extension of due date of compliance falling during period from 20.03.2020 to 29.06.2020 till 30.06.2020 and to extend validity of e-way bills.
MGST - Circular on Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
MGST - Maharashtra Ordinance to amend the Maharashtra Goods and Sercives Tax Act, 2017
MCA - Circular on clarification on dispatch of notice u s 62(2) of the Companies Act by listed companies for right issues
IRDA - Circular on Pre-Issuance Verification Call (PIVC)
IRDA - Circular on extension of grace period for all life insurance policies upto May 31, 2020
IRDA - Circular on manner of receipt of premium
Income Tax - Clarification in respect of residency under section 6 of the Income tax Act, 1961
IRDA - Circular on Additional time allowed for filing Quarterly Return Q4 2019- 20 - Regulatory Returns to all insurance intermediaries
ICAI - Going Concern Key Audit Considerations amid COVID-19
ICAI - Physical Inventory Verification Key Audit Considerations amid COVID-19
ICAI - Announcement on Clarification on Fees from a single client
Bakertilly GST Alert - 14052020
bakertilly Tax Alert - SC ruling on processing of refund during pending scrutiny proceedings
SEBI - Circular on Relaxations relating to procedural matters Issues and Listing
SEBI - SEBI Notification on COVID-19 dated May 03, 2020
MCA - Circular on clarification on holding of AGM through video conferencing (VC) or other audio visual means (OAVM)
ICAI - Revised FAQs on UDIN for Bank Audit
Income Tax - Notification for the Income-tax (8th Amendment) Rules, 2020
ICAI - Exposure Draft of Guidance Note on Accounting for Share based Payments
ICAI - Exposure draft Guidance Note on applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Results
ICAI - Exposure Draft of Guidance Note on Accounting by E Commerce and Cloud Computing Companies
ICAI - Announcement Communication with the Retiring Auditor through E-mail
ICAI - Concept Paper on All About Fair Value
ICAI - Addendum to the Guidance Note on Audit of Banks, 2020 Edition
ICAI - Advisory for Statutory Bank Branch Auditors Specific Considerations while conducting Distance Audit Remote Audit
GST - Notification for extension of validity of e-way bills till 31.05.2020 expiring during 20.03.2020 to 15.04.2020 and generated till 24.03.2020
GST - Notification for the Central Goods and Services Tax (Fifth Amendment) Rules, 2020
GST - Notification for extension of the due date for furnishing of FORM GSTR 9 9C for FY 2018-19 till 30th September, 2020
GST - Notification for amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under IBC, 2016
GST - Notification for extension of due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
GST - Circular on clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
SEBI - Circular on relaxation in compliance with requirements pertaining to Mutual Funds
SEBI - Circular on relaxation in timelines for compliance with regulatory requirements by Depository and depository participants
SEBI - Circular on existing grandfathered unlisted NCDs
SEBI - Circular on extension of implementation date of Circular on Review of Margin Framework for Cash and Derivatives segments
MCA - Notification for the Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2020
SEBI - Circular on clarification on Know Your Client (KYC) Process and Use of Technology for KYC
IRDA - Advisory to Policyholders and Insurers related to COVID 19
IRDA - Circular on Extension of timeline for review and updation of stewardship policy based on the Revised Guidelines on Stewardship Code for insurers in India
Income Tax - Circular on order us 119 of Income tax Act, 1961 regarding deferment of reporting requirement under clause 30C and clause 44 of the Form 3CD
Income Tax - Corrigendum to Circular No. 9 2020 regarding Further clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020
ICAI - Discussion Paper Business Combinations-Disclosures, Goodwill and Impairment issued by the IASB
ICAI - Exposure Draft on Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16, Leases)
IBC - Notification on IBBI (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2020
IBC - Notification for IBBI (Liquidation Process) (Second Amendment) Regulations, 2020
IBC - Notification for IBBI (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2020
IBC - Notification for IBBI (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2020
IBC - Notification for IBBI (Insolvency Professionals) (Amendment) Regulations, 2020
GST - Notification for giving effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017
bakertilly Tax Alert - Exide Industries- Supreme Court ruling on leave encashment
bakertilly Tax Alert - SC ruling on reassessment
Bakertilly GST Alert - 24.04.20
SEBI - Circular on Relaxations from certain provisions of the SEBI (ICDR) Regulations, 2018 in respect of Rights Issue
SEBI - Circular on Review of provisions of the circular 24.09.2019 issued under SEBI (Mutual Funds) Regulations, 1996 due to the COVID
SEBI - Notification for SEBI (Regulatory Sandbox) (Amendment) Regulations, 2020
SEBI - Circular on Relaxation in relation to Regulation 44(5) of the SEBI LODR Regulations 2015
SEBI - Circular on Relaxation in timelines for compliance with regulatory requirements by trading members clearing member
SEBI - Circular on One-time relaxation with respect to validity of SEBI Observations
SEBI - Circular on Relaxation in Regulation 24(i)(f) of the SEBI (Buy-back of Securities) Regulations, 2018 due to the COVID 19
MCA - Period Days of extenion for names reserved and resubmission of Forms
SEBI - Circular on Additional relaxations clarifications in relation to compliance with certain provisions of the SEBI LODR 2015
MCA - Circular on Holding of annual general meetings by companies whose financial year has ended 31.12.2019
IRDA - Circular Norms on collection of Health Insurance Premium during COVID-19 crisis
ICAI - Interest Rate Benchmark Reform Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
Income Tax - Circular on Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
bakertilly Tax Alert - CBDT issues clarification on short deduction of TDS & TCS due to enhanced surcharge rate
SEBI - Notification in continuance of SEBI Notification dated 24.03.2020 on COVID 19
SEBI - Circular on Relaxation in timelines for compliance with regulatory requirements by trading members clearing members
SEBI - Circular on Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19
SEBI - Circular on Relaxation in time period for certain activities carried out by depository participants, RTAs issuers, KRAs, stock brokers
MCA - Invitation for Public Comments on Draft Valuers Bill, 2020
MCA - Report of the Committee of Experts to Examine the Need for an Institutional Framework
MCA - Circular for filing under section 124 and 125 of the CA 2013
IRDA - Circular for Prudent management of financial resources of insurers in the context of Covid-19 pandemic
IRDA - Circular on Premium payment for renewal of Health Insurance policies falling due during the lockdown period
IRDA - Circular for Premium payment for renewal of Motor Third Party Insurance policies falling due during the lockdown period
Income Tax - Circular on Clarification in respect of option under section 115BAC of the Income Tax Act, 1961
Income Tax - Circular on Clarification regarding short deduction of TDS TCS due to increase in rates of surcharge by Finance (No. 2) Act, 2019
ICAI - COVID-19 related FAQs on CSR
ICAI - EAC opinion on Provision for Disputed Tax Cases
GST - Circular on Seeks to provide relief by conditional lowering of interest rate for tax periods of Feb., 2020 to April, 2020. (IGST)
ICAI - Announcement for Use of Electronic Signature for Signing Audit Reports and Certificates
GST - Circular on provide relief by conditional lowering of interest rate for tax periods of Feb., 2020 to April, 2020. (Union Territory Tax)
GST - Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued -
INDIRECT TAX ALERT_16.04.2020
bakertilly Tax Alert - CBDT issues order and clarification on certificate for lower deduction of TDS & TCS
MGST - Multiple Notifications and Circulars on MGST
SEBI - Notification for SEBI (Foreign Portfolio Investors) (Amendment) Regulations, 2020
MCA - Circular for Clarification on passing of ordinary and special resolutions under CA 2013
IRDAI (Insurance Brokes) Regulations, 2018
IRDA - Circular for Rescheduling of Term Loans in the context of outbreak of Covid-19
IRDA - FAQs on Settlement options under Unit Linked life insurance plans(ULIPs)
IRDA - Circular for Corporate Agency matters of the PSBs that have merged w.e.f. 1st April 2020
IRDA - Circular Additional time allowed for filing Regulatory Returns to all insurance intermediaries
IRDA - Circular for Additional Timelines for regulatory returns
GST - Multiple Notifications and Circulars on GST
Bakertilly GST Alert - 04-04-2020
SEBI - Circular for Temporary relaxation in processing of documents pertaining to FPIs due to COVID-19
SEBI-Circular for relaxation from compliance with certain provisions of the circulars issued under SEBI (Credit Rating Agencies) Regulations, 1999 due to the COVID-19
SEBI - Circular for Relaxation in compliance with requirements pertaining to AIFs and VCFs
SEBI - Circular for Relaxation in compliance with requirements pertaining to Portfolio Managers
SEBI - Circular for Extension of deadline for implementation of the circular on Stewardship Code for all Mutual Funds and all categories of AIFs due to the CoVID-19 pandemic
SEBI - Circular for Relaxation from compliance with certain provisions of the SAST Regulations, 2011 due to the COVID-19 pandemic
SEBI - Circular for Continuation of Phase II of UPI with ASBA due to Covid-19 virus pandemic
MCA - Circular for LLP Settlement Scheme 2020 - Modification
MCA - Circular for extension for submitting comments on Draft CSR Rules upto April 10, 2020
MCA - Clarification on contribution to PM CARES Fund as eligible CSR activity under item no. (viii) of the Schedule VII of Companies Act, 2013
MCA - Circular for Companies Fresh Start Scheme, 2020
IRDA - Circular for Premium payment for renewal of Motor Third Party Insurance policies falling due during the lockdown period as a result of COVID 19 situation
IRDA - Circular for Premium payment for renewal of Health Insurance policies falling due during the lockdown period as a result of COVID 19 situation
Income Tax - Order us 119 of The Income Tax Act, 1961 on issue of certificates for lower rate nil deduction collection of TDS or TCS us 195, 197 and 206C(9)
GST - Circular for Clarification on refund related issues
Bakertilly Tax Alert - Ordinance on relief measures in view of Covid 19
Bakertilly GST Alert - 30032020
SEBI - SEBI Notification COVID 19
SEBI - Circular for relaxation in compliance with requirements pertaining to Mutual Funds
SEBI - Circular for Relaxation from compliance to REITs and InvITs due to the CoVID -19 virus pandemic
SEBI - Circular for Relaxation from compliance with certain provisions of the SEBI LODR Regulations, 2015 and certain SEBI Circulars due to pandemic
SEBI - Circular for Further relaxations from compliance with certain provisions of SEBI LODR Regulations, 2015 and SEBI circular dated January 22, 2020 relating to SOP
SEBI - Circular for Interoperability among Clearing Corporations Revision of criteria for entering the risk-reduction Mode
SEBI - Circular for Encumbrance on units of Real Estate Investment Trusts
SEBI - Circular for Encumbrance on units of Infrastructure Investment Trusts
MCA - Order for extension of applicability of CARO 2020
MCA - Company Affirmation of Readiness towards COVID-19
MCA - Circular for Special Measures under Companies Act, 2013 and LLP Act, 2008 in view of COVID-19 outbreak
MCA - Clarification on spending of CSR funds for COVID-19
IRDA - Circular for Covid-19 Global pandemic related instructions to Life Insurers
IRDA - Press release to ensure proper service to policyholders and customers
IBC - Notification for raising of limit of default under section 4 of IBC, 2016
Baker Tilly Tax Alert - Amendmens in Finance Bill 2020
Press Release on regulatory & compliance matters
SEBI - Circular on General Information Document
SEBI - Notification for the SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) (Amendment) Regulations, 2020
SEBI - Circular on Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed REIT
SEBI - Circular for Relaxation from compliance with certain provisions of the SEBI LODR Regulations, 2015 due to the CoVID 19 virus pandemic
SEBI - Circular on Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed InvIT
MCA - Notification for the Companies (Registration Offices and Fees) Second Amendment Rules, 2020
MCA- The Companies Amendment Bill, 2020
MCA - Notification for the Companies (Meetings of Board and its Powers) Amendment Rules, 2020
MCA - Draft Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020
MCA - Notification for the Companies (Incorporation) Second Amendment Rules, 2020
Income Tax - Notification for the Income-tax (7th Amendment) Rules, 2020
Income Tax - Notification for the Direct Tax Vivad se Vishwas Rules, 2020
ICAI - Exposure draft Guidance Note on Companies (Auditors Report) Order, 2020
Income Tax - Notification for specifying deemed Foreign Institutional Investor
GST - Notification for exemption to foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
GST - Circular on clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
SEBI - Notification for SEBI (Mutual Funds) (Amendment) Regulations, 2020
MCA - Exemption notification under Section 45 of the Banking Regulation Act, 1949 from the application of the provisions of Section 5 and 6 of the Competition Act, 2002
SEBI - Circular for Amendment in Rights and Obligations of Members, Authorized Persons and Clients of FMC Circular No. FMCCOMPLIVKRA 051114 dated February 26, 2015.
MCA - Circular for Filing of forms in Registry MCA-21 by IRP or RP or Liquidator
MCA - Circular for Relaxation of additional fees and extension of last date in filing of forms MGT-7 Annual Returns and AOC-4 (FS under the CA, 2O13- UT of J&K and Ladakh
ICAI - Frequently Asked Questions on LLP Settlement Scheme, 2020 issued by the Ministry of Corporate Affairs, Government of India
IRDA - Circular for Clarifications Modifications to the Master Circular on Point of Sales Products and Persons Life Insurance dated 2nd December, 2019
SEBI - Notification for SEBI (Infrastructure Investment Trusts) (Amendment) Regulations, 2020
SEBI - Notification for SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2020
MGST - Order on Extension of time limit for submitting the declaration in Form GST TRAN -1 under rule 117(1A) of MGSR, 2017 in certain cases
SEBI - Circular for Review of Norms regarding Regaining Matched Book for Commodity Derivatives Segment
MCA - Notification for the Companies (Appointment and Qualification of Directors) Amendment Rules, 2020
MGST - Notification for amendment notification No. 1 2017- State Tax (Rate) dated 29.06.2017 so as to notify rate of GST on supply of lottery
MCA - Corrigendum to Notification dated 14.02.2020
MCA - Notification for Exemptions to Government Companies under section 462 of the CA 2013
MCA - Circular on Clarification on prosecutions filed or internal adjudication proceedings
IRDA - Guidelines on handling of claims reported under Corona Virus
MCA - Circular for LLP Settlement Scheme, 2020
IRDA - Amendments in respect of provisions of Guidelines on Standardization of Exclusions in HI and Modification Guidelines on Standardization in HI
Income Tax - Circular on Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020
ICAI - EAC opinion on Classification of Grant Related to Assets in the Statement of Cash Flows
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 150 Compliance with Laws and Regulations
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 250 Communication with Those Charged with Governance
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 140 Governance
GST - Notification on Amend the CGST Rules, 2017 to prescribe the value of Lottery
GST - Notification for amendment to notification No. 1 2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
GST - Notification for amendment to notification No. 1 2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
GST - Notification for amendment to notification No. 1 2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
Bakertilly Tax Alert - amendment proposed in Vivad se Vishwas Bill, 2020
Notification of Companies (Incorporation) Amendment Rules, 2020
Exposure Draft of IFRS Standards issued by the IASB
Notification for Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2020
Circular on Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015-Amendments
Companies (Auditor's Report) Order, 2020
Circular on Physical submission of Audit Report in Form 704 for FY 2019-20
Circular on Review of Margin Framework for Cash and Derivatives segments (except for Commodity Derivatives segment)
Circular on Facilitating transaction in Mutual Fund schemes through the Stock Exchange Infrastructure
Circular on Margin obligations to be given by way of Pledge Re-pledge in the Depository System
MCA - Notification for The Nidhi (Second Amendment) Rules, 2020
MCA - Circular on filing of forms in the Registry MCA-21 by the IRP or Resolution Professional or Liquidator appointed under IBC 2016
MCA - Notification for The Companies (Registration offices and Fees) Amendment Rules, 2020
Income Tax - Notification on the Income Tax (5th Amendment) Rules, 2020 for insertion of Rule 114AA - Manner of making PAN inoperative
Income Tax - Notification on the Income Tax (4th Amendment) Rules, 2020 for exercise of option under section 115BAA(5) and 115BAB(7)
ICAI - Educational Material on Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance
IBC - Corrigendum to Notification dated 12.02.2020 Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2020.
SEBI - Circular on Guidelines for Portfolio Managers
MCA - Notification for the Companies (Issue of Global Depository Receipts) Amendment Rules, 2020
IRDA - Notification for Obligatory Cession for the financial year 2020-21
Income Tax - Circular for Procedure of PAN allotment through CAF along with registration of FPIs with SEBl under DEA and KYC
IBC - Notification for the IBBI (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2020
GST - Order for extension of time limit for submitting declaration in GST TRAN-1 under rule 117(1A) of the CGST Rules, 2017 in certain cases
MGST - Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
SEBI - Guidelines on SEBI (Issuing Observations On Draft Offer Documents Pending Regulatory Actions) Order, 2020
MGST - Notification for extension of last date for furnishing of annual return reconciliation statement for period from 01.07.2017 to 31.03.2018.
MCA - Notification for the Nidhi (Amendment) Rules, 2020
MCA - Notification for the National Company Law Tribunal (Amendment) Rules,2020
MCA - Notification for the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2020
MCA - Notification for comencement of section 230(11) and (12) w.e.f 03.02.2020 relating to takeover
MCA - Notification for the Companies (Accounts) Amendment Rules, 2020
MCA - Circular for Relaxation of additional fees and extension of last date in filing of forms MGT-7 and AOC-4 for UT of J&K and Ladadh
IRDA - Guidelines on filing of Re-insurance arrangements with the IRDAI
Income Tax - Notification for the Income-Tax(3rd Amendment) Rules, 2020 for insertion of Rule 6ABBA
GST - Notification for prescribing due dates for filing of return in FORM GSTR-3B in a staggered manner.
ICAI - EAC opinion whether the Arrangement is in Nature of Operating Lease or Finance Lease
GST - Notification for extension of last date for furnishing annual return reconciliation statement for the period from 01.07.2017 to 31.03.2018.
Baker Tilly - Comprehensive Analysis - India Budget 2020
Vivad Se Vishwas Bill 2020
Bakertilly Budget Snapshot 2020-21
SEBI - Circular for Review of Margin Framework for Commodity Derivatives Segment
MGST - Notification on extension of the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
MGST - Notification for delegation of powers to all DC, AC and to all State Tax Officers for blocking of ITC under rule 86A of MGST Rules, 2017
MCA - Circular on relaxation of additional fees and extension of last date of filing of AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) for FY 2018-19
GST - Circular on Standard Operating Procedure (SOP) to be followed by exporters
IRDA-Circular on Guidelines on Group Health Insurance Policies upon Merger of Public Sector Banks (PSBs)
SEBI - Circular on Streamlining the process of Rights Issue
SEBI - Circular on Format for Statement indicating Deviation or Variation in the use of proceeds of issue of listed NCDS or listed NCRP
SEBI - Circular on Non-compliance with certain provisions of the SEBI (LODR) Regulations, 2015
ICAI - Exposure draft on Standard on Internal Audit (SIA) 530 Third Party Service Provider
ICAI - Exposure draft on Standard on Internal Audit (SIA) 130 Risk Management
ICAI - Exposure draft on Standard on Internal Audit (SIA) 520 Auditing in an Information Technology Environment
IBC - Notification for Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Amendment) Regulations, 2020
SEBI - Circular for Options in Goods - Product Design and Risk Management Framework
SEBI - Notification for Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2020
SEBI - Circular for Exemption from clubbing of investment limit for foreign Government agencies and its related entities
Notifications on MGST
ICAI - Educational Material on Indian Accounting Standard (Ind AS) 116 Leases
Income Tax - Deduction of tax at source Income Tax Deduction from Salaries s. 192 of the Income Tax Act, 1961
GST - Notification for extension of the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020
GST - Notification for appointing Revisional Authority under CGST Act, 2017.
bakertilly Tax Alert - CBDT prescribes modes of electronic payment u_s 269SU
SEBI - Circular for Strengthening of the rating process in respect of INC ratings
SEBI - Notification for the SEBI (Issue of Capital and Disclosure Requirements) (Seventh Amendment) Regulations, 2019
MGST - Notification for notifying provisions of Rule 46 of MGST Rules, 2017
MGST - Notification for the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2019
MCA - Notification for the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020
MGST - Notification for the Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2019
Income Tax - Notification for IT (2nd Amendment) Rules, 2020 for furnishing of information etc. for constituent entity of international group
Income Tax - Notification for the Income-tax (1st Amendment) Rules, 2020 for ITR-1 and ITR-4
IBC - Notification for the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2020
Income Tax - Circular on Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Extension of timeline
Bakertilly GST Alert - 09.01.2020
SEBI - Notification for SEBI (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2019
MCA - Circular for relaxation of additional fees and extension of last date of filing of Form No. BEN-2, BEN-1 under the Companies Act, 2013
SEBI - Notification for SEBI (Issue of Capital and Disclosure Requirements) (Sixth Amendment) Regulations, 2019
Income Tax - Notification for the Income Tax (16th Amendment) Rules, 2019 for prescribing electronic modes of payment for section 269SU
MCA - Circular for Relaxation of additional fees and extension of last date of filing of CRA-4 for FY 2018-19 under the Companies Act, 2013
Income Tax - Circular for Clarifications in respect of prescribed electronic modes under section 269SU of the Income Tax Act, 1961
Income Tax - Notification for extension of due date for linking of PAN with Aadhaar as per section 139AA
ICAI - EAC opinion on Accounting Treatment of Expenditure Relating to Employee Benefits Expenses, etc incurred for Construction of the Project
IGST - Notification for commencment of section 114 of the Finance Act, 2019
GST - Notification for the Central Goods and Services Tax (Amendment) Rules, 2020
ICAI - Announcement on Time limit of UDIN generation -15 days from 1st Jan., 2020
GST - Notification for amendment of the notification No. 62 2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
GST - Notification for commencement of certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017
Bakertilly GST Alert - 01.01.2020