SEBI - Circular for disclosures by listed entities of defaults on payment of interest repayment of principal amount on loans from banks, FI and unlisted debt securities
SEBI - Circular for Mapping of Unique Client Code with demat account of the clients
MGST - Circular on Participation of Taxpayers and GST Practitioners in user Acceptance Testing of New Returns Offline Tool and online version of Forms
SEBI - Circular for Collection and reporting of margins by Trading Member (TM) Clearing Member (CM) in Cash Segment
MCA - Notification for the Companies (Meetings of Board and its Powers) 2nd Amendment Rules, 2019
Income Tax - Circular for amendment of Income-tax Rules, 1962 for notifying Challan-cum statement for the purposes of section 194M of the IT Act, 1961
IBC - Notification relating to applicability of IBC Rules on NBFCs
IBC - Notification on the I&B (Application to Adjudicating Authority for Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Rules, 2019
IBC - Notification on the I&B (Insolvency and Liquidation Proceedings of Financial Service Providers and Application to Adjudicating Authority) Rules, 2019.
IBC - Notification for commencement of sections of IBC
IBC - Notification on the I&B (Application to Adjudicating Authority for Bankruptcy Process for Personal Guarantors to Corporate Debtors) Rules, 2019
GST - Circular on clarification regarding optional filing of AR under notification No. 47 2019-Central Tax dated Oct 9, 2019.
GST - Circular on clarifications regarding fully electronic refund process through FORM GST RFD-01 and single disbursement
BakerTilly GST Alert- 21-11-2019
SEBI-Circular on Streamlining the Process of Public Issue of Equity Shares and convertibles-Extension of time lime for implementation of Phase II of UPI with ASBA
SEBI - Circular for Modifications in the contract specifications of commodity derivatives contracts
SEBI - Circular for Introduction of Cross-Margining facility in respect of offsetting positions in corelated equity Indices
Income Tax - Notification for the Income tax Amendment (13th Amendment) Rules, 2019
Income Tax - Notification for the Income tax Amendment (12th Amendment) Rules, 2019
GST - Notification on Seventh amendment (2019) in the CGST Rules, 17.Primarily related to Simplification of the Annual ReturnReconciliation Statement
GST - Notification for extension of due date for furnishing return in FORM GSTR-1 in J&K having aggregate turnover more than 1.5 crore
GST - Notification for extension of due date for furnishing of return in FORM GSTR-7 for registered persons in J&K for months July, 19 to Sept, 19
GST - Notification for extension of due date for furnishing of return in FORM GSTR-3B for registered persons in J&K for months July, 19 to Sept, 19
GST - Notification for extension of due date for furnishing FORM GSTR-1 for registered persons in J&K having aggregate turnover upto 1.5 crore
GST - Circular for clarification on restriction in availment of input tax credit in terms of rule 36(4) of CGST Rules, 2017
GST - Circular for extension last date for furnishing of annual return reconciliation statement for FY 17-18 till Dec 31, 2019 and for FY 1819
BakerTilly GST Alert- 13-11-2019
bakertilly Tax Alert - SC decision on Black Money Law
SEBI - Circular for Operational Guidelines for FPIs & DDPs under SEBI (Foreign Portfolio Investors), Regulations 2019 and for Eligible Foreign Investors
SEBI - Circular for Enhanced Governance Norms for Credit Rating Agencies (CRAs)
SEBI - Circular for e-KYC Authentication facility under section 11A of the Prevention of Money Laundering Act, 2002 by Entities in the securities market for Resident Investors
SEBI - Circular for Enhanced Due Diligence for Dematerialization of Physical Securities
SEBI - Circular for Creation of segregated portfolio in mutual fund schemes
MGST - Circular clarifying procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
MGST - Circular relating to clarification over the eligibility to file a refund application in FORM GST RFD-01 for a period and category
ICAI - Quick Referencer on Indian Accounting Standards
MGST - Circular for withdrawal of Circular No. 105 24 2019-GST dated 28.06.2019.
ICAI - Guidance Note on Division III - Schedule III to the Companies Act, 2013 for NBFC that is required to comply with Ind AS
GST - Circular for Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons
SEBI - Circular for Disclosure of divergence in the asset classification and provisioning by banks
SEBI - Master Circular for Depositories
MCA - Circular for Relaxation of additional fees and extension of last date of filing of forms MGT-7 and AOC-4
SEBI - Master Circular for Stock Exchange and Clearing Corporation
MCA - Circular for Relaxation of additional fees and extension of last date of filing of CRA-4 (cost audit report) for FY 2018-19 under the Companies Act, 2013
MCA - Circular for Relaxation of additional fees and extension of last date of filing of form IEPFA-1A and form IEPF-2
Income Tax - Notification on Protocol amending the Convention between the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation
Income Tax - Order for extension of due date for filing ITR TAR to 30th Nov., 2019 in respect of UT of J&K and UT of Ladakh
ICAI - EAC opinion on Company's policy on transfer price for segment revenue and segment results under segment reporting
ICAI - Ind AS Technical Facilitation Group Clarification Bulletin 23
GST - Notification to amend notification no. 2 2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh
IBC - Notification for the Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2019
GST - Notification for extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.
bakertilly Tax Alert - Reassessment cannot be initiated on fishing inquiry
Resignation of statutory auditors from listed entities and their material subsidiaries
Notification for Core Settlement Guarantee Funds set up by the Multi Commodity Exchange Clearing Corporation Limited, Mumbai
Notification of infrastructure debt fund
Notification for Companies (Appointment and Qualification of Directors) Fifth Amendment Rules , 2019
Notification for Companies (Creation and Maintainance of data bank of Independent Directors) Rules, 2019
Notification for Companies (Accounts) Amendment Rules, 2019
Corrigendum to Ministry of Finance (Department of Revenue) No. 48_2018 in F. No. 300196112017-ITA-I dated 14.09.2018
Framework for listing of Commercial Paper
Announcement for Members in Practice listing themselves and their services with Online Application based service provider Aggregators
Circular for Verification of TRAN-1 Credits
SEBI - Circular for Cyber Security & Cyber Resilience framework for Stock Brokers Depository Participants - Clarifications
SEBI - Circular for Guidelines on Anti-Money Laundering (AML) Standards and Combating the Financing of Terrorism (CFT)
SEBI - Circular for Cyber Security & Cyber Resilience framework for Qualified Registrars to an Issue Share Transfer Agents
MCA- Notification for amendment to Schedule VII of the Companies Act, 2013
SEBI - Circular for Cyber Security & Cyber Resilience framework for KYC Registration Agencies
MCA - Notification for the Companies (Incorporation) Eighth Amendment Rules, 2019.
MCA - Notification for The Companies (Meetings of Board and its Powers) Eighth Amendment Rules, 2019
ICAI - Ind AS Technical Facilitation Group Clarification Bulletin 22
Income Tax - Notification for clarification on section 194N
Circulars on GST
bakertilly Tax Alert - ITAT rejects adoption of stamp duty value on contribution by partner
BakerTilly GST update 16.10.2019
bakertilly Tax Alert - E-assessment Scheme, 2019
SEBI - Circular for Framework for issue of Depository Receipts
Income Tax - Circular for Clarification on delay in filing of Form no. 10B for AY 2016-17 and AY 2017-18
Income Tax - Notification for the Income-tax (11th Amendment) Rules, 2019 relating to amendment in Rule 10CB of the Income Tax Rules, 1962
ICAI - Exposure Draft on Interest Rate Benchmark Reform Amendment to Ind AS 109 and Ind AS 107
GST - Notification to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
GST - Notification to prescribe due date for furnishing return FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crores for months of Oct19 to March 20
GST - Notification to prescribe due date for FORM GSTR-1 for registered persons having aggregate turnover upto 1.5 crore for quarter from Oct. 19 to March 20.
GST - Notification to make filing of annual return under section 44(1) of CGST Act for F.Y. 17-18 and 18-19 optional for small taxpayers
GST - Notification to amend notification No. 41 2019 Central Tax, dated the 31st August, 2019.
GST - Notification to carry out changes in the CGST Rules, 2017.
bakertilly Tax Alert - CBDT issues clarification on Direct Tax Ordinance, 2019
SEBI - Circular for Review of investment norms for mutual funds for investment in Debt and Money Market Instruments
Notifications on MGST
Notifications and Circulars on GST
MCA - Notification for the Companies (Registration Offices and Fees) Fifth Amendment Rules, 2019
MCA - Notification for the Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2019
Income Tax - Order under Section 119 of the Income Tax Act, 1961 relating to extension of due date for filing of income tax return as well as reports of audit
Income Tax - Notification for the Income-tax (10th Amendment) Rules, 2019
Income Tax - Circular for Conduct of assessment proceedings through 'E-Proceeding' facility during financial year 2019-20
Income Tax - Circular for Clarification in respect of oplion exercised under section 115BAA of the Income Act,1961 inserted through The Taxation Laws (Amendment) Ordinance, 2019
Income Tax - Notification for extension of due date for linking of PAN with Aadhaar from 30.09.2019 to 31.12.2019
ICAI - EAC Opinion on Classification of Consumer Deposits Collected For LPG Connections
bakertilly Tax Alert - CBDT issues circular on conduct of assessment thr...
SEBI - Notification for the Securities and Exchange Board of India (ICDR) (Fourth Amendment) Regulations, 2019
SEBI - Notification for the Securities and Exchange Board of India (Mutual Funds) (Second Amendment) Regulations, 2019
SEBI - Notification for the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019
SEBI - Notification for the Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2019
SEBI - Circular for valuation of money market and debt securities
SEBI - Circular for Risk management framework for liquid and overnight funds and norms governing investment in short term deposits
SEBI - Circular for Position limits in Interest Rate Derivatives
MGST - Notification for 2nd Corrigendum to Notification No. 3 2019-State Tax-Rate dated 19th September 2019
MCA - Relaxation of additional fees and extension of last date of filing of Form BEN-2 and BEN-1 under the Companies Act, 2013
MCA - Constitution of the Company Law Committee
Income Tax - Notification for Income-tax (9th Amendment) Rules, 2019 for higher depreciation rate on certain motor cars, etc.
Income Tax - Notification for exemption to the commission agent or trader, operating under APMC from clause (v) of the proviso to section 194N of IT Act, 1961
Income Tax - Notification for the Income-tax (8th Amendment) Rules, 2019
Income Tax - Notification for exemption to CRA and franchise agents of WLATMO from clause (v) of the proviso to section 194N of IT Act, 1961
Income Tax - Circular for Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20
ICAI - Guide to Cloud Computing for Accountants, 2019
GST - Notification for bringing rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force
Bakertilly Tax Alert - Taxation Laws Ordinance 2019
BakerTilly GST Alert - Recommendations of the 37th GST Council Meeting
Income Tax - Press Note relating to slashing of Corporate tax rates to 22% for domestic cos. and 15% for new domestic manufacturing cos.
SEBI - Circular for Additional commodities as Eligible Liquid Assets for Commodity Derivatives Segment
MGST - Notification for waiving filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
MGST - Notification for waiving late fees in certain cases for the month of July, 19 for GSTR-1 and GSTR-6 provided returns furnished by 20.09.2019.
MGST - Notification for extension of last date in certain cases for furnishing GSTR-7 for month of July, 2019.
Income Tax - Notification for E-assessment Scheme, 2019
Income Tax - Notification for the Income-tax (7th Amendment) Rules, 2019
Income Tax - Notification for directions for E Assessment Scheme 2019
Income Tax - Notification for amendment in Rule 10CA relating to computation of arm's length price
Income Tax - Notification for Cost Inflation Index of financial year 2019-20
ICAI - Ind AS Technical Facilitation Group Clarification Bulletin 21
Income Tax - Circular for special Order of Board us 268A in cases involving bogus LTCG through penny stocks
ICAI - FAQs on presentation of Dividend and Dividend Distribution Tax
ICAI - Extension of time limit of UDIN generation from 15 days to 30 days
bakertilly Tax Alert - CBDT issues circulars for easing prosecution and compounding procedures
BakerTilly GST Alert- 18-09-2019
MCA - Notification for the National Financial Reporting Authority (Amendment) Rules, 2019 relating to Form NFRA - 2
SEBI - Circular for Schemes of Arrangement by Listed Entities and (ii) Relaxation under Sub-rule (7) of rule 19 of the Securities Contracts (Regulation) Rules, 1957
Income Tax - Notification for the Income-tax (6th Amendment) Rules, 2019
Income Tax - Circular on exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961
Income Tax - Circular on relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure
ICAI - Advisory on Auditors Reporting on Section 197(16) of the Companies Act, 2013
Tax Alert - Department can pursue tax evasion cases on merits notwithstanding low tax effect
MGST - Order to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return
Income Tax - Consolidated circular for assessment of Startups
Income Tax - Notification for the Income tax (Fifth Amendment) Rules, 2019
ICAI - EAC opinion on Disclosure of Government Grants
ICAI - Exposure Draft of the Guidance Note on Division III to Schedule III to the Companies Act 2013 for NBFC complying Ind AS
GST - Notification to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6
GST - Order to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return
ICAI - Additional FAQs on UDIN
GST - Notification to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019
GST - Notification to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
GST - Notification to bring Section 103 of the Finance (No. 2) Act, 2019 in to force
bakertilly Tax Alert - CBDT clarifies cash withdrawals prior to 01-09-2019 not liable for TDS us 194N
SEBI - Circular for Handling of Clients Securities by Trading Members Clearing Members
MGST - Notification for extension of the due date for furnishing FORM GSTR-3B for the month of July, 2019
MGST -Notification for extend the date from which the facility of blocking and unblocking of e-way bill facility
MGST - Circular for submission of correct return under GST
MCA - Notification for the Companies (Incorporation) Seventh Amendment Rules, 2019
MCA - Notification for the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019
Income Tax - Notification for Amending the convention and the protocol between the Republic of India and the Kingdom of Spain for the avoidance of double taxation
Income Tax - Circular for clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20
BakerTilly Tax Alert - CBDT directs quoting of DIN mandatory on notice issued by IT Dept
SEBI - Circular for Parking of Funds in Short Term Deposits of Scheduled Commercial Banks by Mutual Funds Pending deployment
MGST - Circular for documents required to be uploaded for grant of Registration
SEBI - Circular for Non-compliance with certain provisions of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
MCA - Circular for Clarification under section 232(6) of the Companies Act, 2013
MCA - Notification for the Companies (Share Capital and Debentures) Amendment Rules, 2019
ICAI - Implementation Guide on Standard on Auditing (SA) 570 (Revised) Going Concern
ICAI - Implementation Guide on Standard on Auditing (SA) 720 (Revised) The Auditor's Responsibilities Relating to Other Information
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 350 Review and Supervision of Audit Assignments
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 390 Monitoring and Reporting of Prior Audit Issues
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 120 Internal Controls
IBC - Notification for commencement of provisions of IBC (Amendment) Act, 2019
GST - Notification for extend the date from which the facility of blocking and unblocking of e-way bill facility
GST - Notification for extension of the due date for furnishing FORM GSTR-3B for the month of July, 2019
bakertilly Tax Alert - CBDT clarifies revised limits for tax effect applicable on pending cases
SEBI - Circular on investments by AIFs incorporated in IFSC
IRDA - Guidelines on settlement of Life Insurance Claims to the victims of recent floods in many states
MCA - Commencement Notification of the Companies (Amendment) Act, 2019
Income Tax - Circular for Generation Allotment Quoting of DIN in Notice Order Summons letter Correspondence issued by IT Department
ICAI - Valuation - Professionals' Insight Series-3
ICAI - FAQs on The Insolvency and Bankruptcy Code, 2016 (Revised Edition)
Bakertilly Tax Alert - CBDT enhances Monetary Limit of tax appeals
SEBI - Circular for Disclosure of reasons for encumbrance by promoter of listed companies
Income Tax - Circular for Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
Income Tax - Circular for Further Enhancement of Monetary limits for filing of appeals
ICAI - FAQs on UDIN (06.08.2019)
ICAI - Notification on UDIN directions
IBBI - Insolvency and Bankruptcy Code (Amendment) Act, 2019
bakertilly Tax Alert - SC rules assessment framed in the name of non-est company is void-ab-initio
MLJ - The Companies (Amendment) Act, 2019
SEBI - Notification for the SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2019
SEBI - Notification for the SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2019
SEBI - Notification for the SEBI (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2019
SEBI - Notification for the Securities and Exchange Board of India (Delisting of Equity Shares) (Amendment) Regulations, 2019
SEBI - Notification for the SEBI (Buy-Back of Securities) (Amendment) Regulations, 2019
SEBI - Circular for Database for Distinctive Number (DN) of Shares - Action against non-compliant companies
SEBI - Circular for Streamlining the Process of Public Issue of Equity Shares and convertibles- Implementation of Phase II of UPI with ASBA
MGST - Notification for extension of the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019
Income Tax - Notification for exemption from furnishing return of income under section 139(1C)
MCA - Circular for Relaxation of additional fees and extension of last date of filing of Form BEN-2 under the Companies Act, 2013
ICAI - EAC opinion on Computation of Effective Interest Rate on Borrowings
ICAI - Compendium of Indian Accounting Standards
ICAI - Compendium of Accounting Standards as on July 1, 2019
ICAI - Accounting Standards Quick Referencer (as on April 1, 2019)
IBC - Notification for the IBBI (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2019
IBC - Notification for the IBBI (Liquidation Process) (Amendment) Regulations, 2019.
GST - Mulitiple Notifications and Circulars on GST
IBC - Notification for the IBBI (Information Utilities) (Amendment) Regulations, 2019
SEBI - Circular for Standardizing Reporting of violations related to Code of Conduct under SEBI (Prohibition of Insider Trading) Regulations, 2015
MGST - Notification for the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2019
SEBI - Circular for Procedure and formats for limited review audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity
MCA - Notification for the Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2019
MCA - Notification for the Companies (Registration Offices and Fees) Fourth Amendment Rules, 2019
IBC - Notification for the Insolvency and Bankruptcy Board of India (Procedure for Governing Board Meetings) (Amendment) Regulations, 2019
Income Tax - Notification for amending the Agreement between the Govt of the Republic of India and the Government of the People's Republic of China
IBC - Notification for the Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) (Amendment) Regulations, 2019
IBC - Notification for the Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2019
GST - Circular on Clarification on issues related to GST on monthly subscription contribution charged by a Residential Welfare Association from its members.
IBC - Notification for IBBI (Model Bye Laws and Governing Board Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2019
IBC - Notification for the Insolvency and Bankruptcy Board of India (Engagement of Research Associates and Consultants) (Amendment) Regulations, 2019
bakertilly Tax Alert - Benami Amendment Act, 2016 cannot have retrospective effect
Bakertilly Tax Alert - Amendments in Finance Bill 2019
Income Tax - Circular on issues in respect of payment of third installment under the IDS, 2016
SEBI - Circular for disclosure of divergence in the asset classification and provisioning by banks
SEBI - Circular on modification of circular dated 24.09.15 on Format for compliance report on Corporate Governance
ICAI - Indian Accounting Standards (Ind AS) An Overview (Revised 2019)
ICAI - Exposure draft on Accounting Standard for Local Bodies (ASLB) 26 Impairment of Cash-Generating Assets
ICAI - Exposure draft on Accounting Standard for Local Bodies (ASLB) 32 Service Concession Arrangements
ICAI - Educational Material on Indian Accounting Standard (Ind AS) 8, Accounting Policies, Changes in Accounting Estimates and Errors
ICAI - Exposure draft on Accounting Standard for Local Bodies (ASLB) 21 Impairment of Non-Cash-Generating Assets
GST - Notification for carrying out changes in the CGST Rules, 2017.
GST - Notification for extension of the last date for furnishing FORM GST CMP-08
GST - Circular for clarification in respect of goods sent taken out of India for exhibition or on consignment basis for export promotion
GST - Circular for clarification on doubts related to supply of Information Technology enabled Services (ITeS services)
bakertilly Tax Alert - Calcutta HC allows claim of subsidy under MAT
bakertilly Tax Alert - Kol ITAT rules LTCL on sale of listed shares allowed to be set-off
Notifications and Circulars on MGST
India Budget 2019-20
SEBI-Circular on Streamlining the Process of Public Issue of Equity Shares and convertibles- Implementation of Phase II of Unified Payments Interface with Application Supported
NFRA - Last date of filling up Form NFRA 1
MCA - Notification for commencement for section 81 of the Companies (Amendment) Act, 2017
MGST - Notification for the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2019
MCA - Notification for the Nidhi (Amendment) Rules, 2019
Income Tax - Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund
MCA - Notification for the Companies (Significant Beneficial Owners ) Second Amendment Rules, 2019
ICAI - Unique Document Identification Number (UDIN) being made mandatory from 1st July, 2019 for all Audit, Assurance, Attest function
ICAI - Guidance Note on Division II - Ind AS Schedule III to the Companies Act, 2013 (Revised Edition)
ICAI - FAQs on the Companies Act, 2013 (Revised Edition)
ICAI - Guidance Note on Division I - Non Ind AS Schedule III to the Companies Act, 2013 (Revised Edition)
bakertilly Tax Alert - Madras HC upholds payment of DDT on remittance made on purchase of own shares pursuant to scheme
SEBI - Circular for Credit of Penalty for short collection non collection of Margins on Commodity Derivatives Segments to Core SGF
MCA - Circular for Filing DIR-3 KYC under the Companies Act, 2013
Income Tax -Circular on exemption of service element & disability element of disability pension granted to disabled personnel of armed forces
IRDA - Circular for Cover for Motor Own Damage risks for Cars and Two-wheelers
ICAI - Announcement on Clarification on Auditors Certificate on Return of Deposits pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014
ICAI - Ind AS Technical Facilitation Group Clarification Bulletin 20
GST - Notification for extension of date from which facility of blocking & unblocking on eway bill facility as per provision of Rule 138E of CGST Rules, 2017 shall be brought
bakertilly Tax Alert - Set-off of losses allowable in computing income u_s 68 prior to AY 17-18
bakertilly Tax Alert - CBDT issues revised compounding guidelines
SEBI - Circular for Design of Commodity Indices and Product Design for Futures on Commodity Indices
SEBI - Circular for Factors for assuring confidentiality in a settlement application filed under Chapter IX of the SEBI (Settlement Proceedings) Regulations, 2018.
Income Tax - Circular for Clarification regarding nonallowability of set-off of losses against the deemed income under section 115BBE of IT Act, 1961 prior to AY 2017 18
Income Tax - Circular for Assessment of Firms some of the important issues to be kept under consideration by the Assessing Officers while framing assessment
BakerTilly GST Alert - Weekly update 15-06-2019
SEBI - Circular for Guidelines for Enhanced Disclosures by Credit Rating Agencies (CRAs)
MCA - Notification for the Companies (Incorporation) Sixth Amendment Rules, 2019.
ICAI - Pre-Budget Memorandum -2019 Direct Taxes and International Taxation
bakertilly Tax Alert - Kol ITAT upholds taxability of ‘testing services’ for tests performed outside India
SEBI - Notification for the Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2019
SEBI - Notification for the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Amendment) Regulations, 2019
IRDA - Circular for Modification of existing format for Request for Cashless Hospitalization for Health lnsurance Policy (Part C) and introduction of Standard Cashless Authori
Income Tax - Press release relating to extension of due date for filing of TDS statement in Form 24Q
ICAI - Handbook on GST Annual Return
Income Tax - Notification for Procedure for online submission of statement of deduction of tax
ICAI - EAC opinion on accounting for provision to be created for onerous contract
ICAI - Announcement for Requirement of Mentioning UDIN while Signing Audit Reports
Bakertilly Tax Alert - Deduction us 80IB cannot be claimed in revised return
SEBI - Circular for Combating Financing of Terrorism (CFT) under Unlawful Activities (Prevention) Act, 1967
MCA - Notification relating to Schedule VII of the Companies Act, 2013
SEBI - Circular for Enhanced disclosure in case of listed debt securities
MCA - Notification for the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019
BT DHC Tax Alert - Delhi ITAT rules that amendment to Sec. 80JJAA is retrospective in nature
SEBI - Circular for Participation of Portfolio Managers in Commodity Derivatives Market in India
SEBI - Circular for Framework for the process of accreditation of investors for the purpose of Innovators Growth Platform
SEBI - Circular for Participation of Mutual Funds in Commodity Derivatives Market in India
MCA - Notification for the Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2019
SEBI - Circular for Framework for Innovation Sandbox
Income Tax - Notification for the Income Tax (4th Amendment) Rules, 2019
ICAI - Indian Accounting Standards (Ind AS) - Disclosures Checklist for accounting year 2018-19
Circulars on MGST
BT DHC Tax Alert - CBDT issues draft notification for amendment in Form 10B
SEBI - Notification for the Securities and Exchange Board of India (Portfolio Managers) (Amendment) Regulations, 2019
MGST - Notification to amend notification no. 11-2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates with IT
SEBI - Notification for the Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2019
MCA - Notification for the Companies (Incorporation) Fifth Amendment Rules, 2019
Income Tax - Circular for Order under section 119 of the Income Tax Act, 1961 relating to postponement of reporting under clause 30C and clause 44 of the Tax Audit Report
MCA - Circular for Clarification for form ADT-I liled through GNL-2 under the Companies Act, 2013
ICAI - FAQs on The Banning of Unregulated Deposit Scheme Ordinance, 2019
ICAI - E Version of Compendium of Ind AS effective 1.4.2019
GST - Notification to extend due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for month of April, 2019 in specified district
GST - Notification to amend notification No. 11 2017- Central Tax (Rate) so as to extend the last date for exercising the option
GST - Notification to amend notification No. 8 2017- Integrated Tax (Rate) so as to extend the last date for exercising the opti
GST - Notification for extending due date for furnishing FORM GSTR-3B for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
GST - Notification for amendment in notification No. 11 2017- Union Territory Tax (Rate) so as to extend the last date for exerc
BakerTilly GST Alert - Weekly update 17-05-2019
BT DHC Tax Alert - CBDT further defers reporting of GARR & GST in TAR
SEBI - Notification for the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2019
SEBI - Notification for the Securities and Exchange Board of India (Issue and Listing of Debt Securities) (Amendment) Regulations, 2019
SEBI - Notification for the Securities and Exchange Board of India (Debenture Trustees) (Amendment) Regulations, 2019
SEBI - Circular for Reporting for Artificial Intelligence (AI) and Machine Learning (ML) applications and systems offered and used by Mutual Funds
MGST - Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate specified for item (ie) or (if)
SEBI - Circular for Permitting Foreign Portfolio Investors (FPI) to invest in Municipal Bonds
MGST - Providing information regarding Casual Taxable Person (CTP) and Non-Resident Taxable Person (NRTP)
MCA - Notification for the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2019
MCA - Notification for the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019
MCA - Notification for the National Company Law Tribunal (Second Amendment) Rules, 2019
ICAI - Ind AS Technical Facilitation Group Clarification Bulletin 19
Income Tax - Notification for Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of form No. 16
ICAI - Analysis of MCA Notification regarding filing of E Form DIR-3 KYC upto 30th June every year
ICAI - Analysis of MCA Notification regarding filing of DPT - 3 Form upto 29th June, 2019 - One time Return
BT DHC Tax Alert - CBDT notifies changes in Form 16
MGST - Removal of Difficulties Order No. 05-2019-State Tax-To extend the time limit for filing an application for revocation of cancellation of registration
SEBI - Circular for Net worth Requirements for Clearing Corporations in International Financial Services Centre (IFSC)
SEBI - Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2019
MGST - Notification for notifying the provisions of rule 138E of MGST Rules, 2017
MGST - Notification for the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2019
MGST - Notification to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02-2019
MCA - Notification for the Companies (Registration Offices and Fees) Third Amendment Rules, 2019
MCA - Notification for the Companies (Appointment and Qualification of Directors) Amendment Rules, 2019
MCA - Notification for the Companies (Registration of Charges) Amendment Rules, 2019
GST - Circular for GST applicability on Seed Certification Tags
ICAI - EAC opinion on Presentation of deferred tax recoverable from beneficiaries accounted as Deferred Asset for Deferred Tax Liability under Ind AS
MCA - Notification for the Companies (Acceptance of Deposits) Second Amendment Rules, 2019
GST - Circular for GST exemption on the upfront amount payable in installments for long term lease of plots
BT DHC Tax Alert - Revisionary powers u_s 263 cannot be invoked on debatable issue
SEBI - Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2019
SEBI - Circular for Guidelines for determination of bidding, allotment and trading lot size for REITs and InvITs
SEBI - Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2019
MCA - Notification for the Companies (Registration Offices and Fees) Second Amendment Rules, 2019
GST - Notification for the Central and Goods and Services Tax (Third Amendment) Rules, 2019
GST - Notification for the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
MCA - Notification for the Companies (Incorporation) Fourth Amendment Rules, 2019
GST - Circular for clarification regarding filing of application for revocation of cancellation of registration
GST - Notification for procedure for quarterly tax payment and annual filing of return availing the benefit of Notification No. 02 2019
GST - Circular for clarification in respect of utilization of input tax credit under GST
BakerTilly GST Alert - Weekly update 25-04-2019
BT DHC Tax Alert - Bombay HC partially sets aside CBDT Central Action Plan
MCA - Circular on filing of one time return in DPT-3 Form
MCA - DIR 3 KYC complete message
ICAI - Exposure Draft on Accounting Standard (AS) 34 Interim Financial Reporting
Income tax - Notification on amendment in Form No. 16 and Form No. 24Q
BT DHC Tax Alert - Assessment framed on non-est co liable to be quashed
BT Indirect Tax Alert - Weekly update 15-04 -2019
SEBI - Circular for System Audit framework for Mutual Funds Asset Management Companies (AMCs)
SEBI - Circular for Technology Committee for Mutual Funds Asset Management Companies (AMCs)
SEBI - Notification for the SEBI (Issue of Capital and Disclosure Requirements) Regulations (Second Amendment) Rules, 2019
SEBI - Circular for risk-based capital and net worth requirements for Clearing Corporations
SEBI - Circular for Separate BSDA limit for Debt Segment
IRDA - Notification for Obligatory Cession for the financial year 2019-20
MCA - Circular for extension of last date of filing of e-form CRA-2
IRDA - Circular for information to the insurance policyholders claimants about various insurance policy services
IRDA - Circular for Cross Border Reinsurers
Income Tax - Circular for extension of period of furnishing Report under section 286(4) of the Income Tax Act, 1961
Income Tax - Notification for Income Tax (Second Amendment) Rules, 2019
ICAI - FAQs on Valuation
ICAI - Exposure Draft of Revised Guidance Note on Division II - Ind AS Schedule III to the Companies Act, 2013
GST - Notification for extension the due date for furnishing FORM GSTR-7 for the month of March, 2019
GST-Notification for extension the due date for furnishing FORM GSTR-1for the month of March, 2019
ICAI - Exposure Draft of Revised Guidance Note on Division I - Non Ind AS Schedule III to the Companies Act, 2013
GST - Circular clarifying issues regarding exercise of option to pay tax under notification No. 2 2019- CT(R) dt 07.03.2019 issued.
BT DHC Tax Alert - CBDT notifies changes in ITR form
SEBI - Notification for Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeover) (Amendment) Regulations 2019
SEBI - Notification for e Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2019
SEBI - Notification for Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2019
SEBI - Circular for empanelment of Insolvency Professionals
SEBI- Circular for streamlining the Process of Public Issue of Equity Shares and convertibles-
MCA - Notification for Companies (lncorporation) Third Amendment Rules, 2019
MCA - Notification for Companies (Indian Accounting Standards) Amendment Rules, 2019
MCA - Notification for Companies (Indian Accounting Standards) Second Amendment Rules, 2019
Income Tax - Notification for extension of last date of linking of Aadhaar number with PAN
Income Tax - Circular for Giving effect to the judgement(s) order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income
ICAI - EAC opinion on provision for Wage Revision
ICAI- Exposure draft on Accounting Standard (AS) 17 'Leases'
ICAI - Announcement for FAQs on UDIN for Bank Audit
BT DHC Tax Alert - SC ruling in relation to interest free funds
Bakertilly GST Alert-Weekly update 03 04 2019
SEBI - Circular for procedure and formats for LR audit report of the listed entity and those entities whose accounts are to be consolidated
SEBI - Securities and Exchange Board of India (Custodian) (Amendment) Regulations, 2019
SEBI - Circular on Framework for Utilization of Regulatory Fee Foregone by SEBI
SEBI - Clarification on Cyber Security & Cyber Resilience Circular
SEBI - Notification for Securities and Exchange Board of India (Payment of Fees) (Amendment) Regulations, 2019
SEBI - Circular for review of Commission, Expenses, Disclosure norms etc. Mutual Fund
SEBI - Circular for clarification on participation of Eligible Foreign Investors (EFIs) in Commodity Derivatives in IFSC
SEBI - Circular for guidelines for Business Continuity Plan (BCP) and Disaster Recovery (DR) of Market Infrastructure Institutions (MIIs)
IRDA - Circular for effective implementation and improvement in servicing of crop insurance schemes
IRDA - Circular for withdrawal of Add-on Automatic Extension of Period Clause
GST - Notification to extend the due date for furnishing of FORM GST ITC04 for period July17 to March 19 till 30 June 19 issued
IBB - Notification for Insolvency and Bankruptcy (Application to Adjudicating Authority) Amendment Rules 2019
GST - Circular for clarifications on refund related issues under GST
GST - Circular for verification of applications for grant of new registration
GST - Circular for clarification in respect of transfer of input tax credit in case of death of sole proprietor
Tax alert on Recommendation of HC to reconsider CBDT policy
BT Indirect Tax Alert- Weekly Update_25032019
BT DHC Tax Alert - Reassessment cannot be initiated for conducting fishing enquiries
Baker Tilly GST_Newsflash_34th GST Council meeting
MCA - Notification for The Companies (Incorporation) Second Amendment Rules, 2019
Notifications in GST
IBB - Notification of persons filing application for initiating corporate insolvency resolution process
IRDA - Circular for Non-Compliance of awards passed by Ombudsman
BT DHC Tax Alert - SC confirms addition u_s 68 in relation to share capital
MGST - Order 2019-State Tax-Designate certain Joint Commissioner as Empowered Officer implementation of E way Bill.
ICAI - Valuation Professionals Insight Series 2
MCA - The Banning of Unregulated Deposit Schemes Ordinance, 2019
MCA - The Companies (Amendment) Second Ordinance, 2019
ICAI - Exposure draft on Standard on Internal Audit (SIA) 360, Communication with Management
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 370 Reporting Results to Management
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 230, Objectives of Internal Audit
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 240, Using the Work of an Expert
ICAI - Exposure Draft on Revised Guidance Note on Accounting of Political Parties
ICAI - Exposure Draft on Standard on Internal Audit (SIA) 110, Nature of Assurance
ICAI - Exposure Draft on Definition of a Business Amendments to Ind AS 103
ICAI - Exposure Draft on Definition of Material Amendments to Ind AS 1 and Ind AS 8
ICAI - EAC opinion on accounting for FITL subsequent to restructuring of loan from a shareholder
BT DHC Tax Alert - CBDT issues fresh notification for start-ups
Baker Tilly GST_Newsflash_33rd GST Council meeting 24.02.2019
MCA - Notification on the Companies (Prospectus and Allotment of Securities) 2nd Amendment Rules, 2019
SEBI - Circular on Advisory Committee at Market Infrastructure Institutions (MIIs)
SEBI - Circular on Revision in Haircut on Central Government Securities (G-Sec) accepted as Collateral
MCA - Circular for Extension for last date of filing initial return in MSME Form 1
MCA - Notification on the Companies (Incorporation) Amendment Rules, 2019
MCA - Notification on the Companies (Registration offices and Fees) Amendment Rules, 2019
GST - Circular seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B
GST - Notification seeking to extension the due date for furnishing FORM GSTR-3B for month of January, 2019
MCA - Notification for the Companies (Adjudication of Penalties) Amendment Rules, 2019
GST - Circular seeks to give clarification regarding tax payment made for supply of warehoused goods
GST - Circular Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
BT DHC Tax Alert - CBDT Guidelines for representation of cases before CIT(A) by Dept
Baker Tilly GST_Newsflash_20th February 2019
SEBI - Circular on Relaxation from requirement to furnish a copy of PAN for transfer of equity shares of listed entities executed by NR
SEBI - Circular on Framework for utilization of Financial Security Deposit (FSD)
SEBI - Circular on Format for annual secretarial audit report and annual secretarial compliance report
SEBI - Circular on Physical settlement of stock derivatives
ICAI - Ind AS Technical Facilitation Group Clarification Bulletin 18
MCA - Notification for the Companies (Significant Beneficial Owners) Amendment Rules, 2019.
Notifications in MGST
GST - Notification seeking extension due date for furnishing of Form GSTR 7 for month of January, 2019 till 28.02.2019
ICAI - Announcement on Using Information Available at Information Utility (IU) Platform for External Confirmations
ICAI - Educational Material on Indian Accounting Standard (Ind AS) 111 Joint Agreements
BT DHC Tax Alert - Monetary Limits for filing Dept Appeal also applicable for Wealth Tax
Wealth Tax - Monetary limits for filingwithdrawal of Wealth Tax appeals by the Department before ITAT
ICAI - Exposure draft on AS 41 - Agriculture
BT DHC Tax Alert - Prosecution charges upheld for non-declaration of foreign income
Bakertilly GST Newsflash_7th Feb
BUDGET 2019-20
Income Tax - Notification on Centralised Verification Scheme, 2019
IRDA - Circular on Remuneration to lnsurance lntermediaries for Direct lnsurance Business New Renewal
MCA - Notification of date of enactment of section 465 of the CA Act, 2013 relating to repeal of the Companies Act, 1956
Income Tax - Circular on Clarification regarding liability and status of Official Assignees under the Incometax Act
Income Tax - Notification on Income tax (15th Amendment) Rules, 2019
IBB - Notification on IBBI (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2019
ICAI - Announcement Regarding Clarification on Applicability of Rotation principles on a company
ICAI - EAC opinion on Accounting treatment of free land provided by BMTC for setting up of a CNG station at BMTC depots
BT DHC Tax Alert - SC confirms quashing of reassessment
Bakertilly_summary of GST Amendment Act
SEBI - Circular on Alignment of Trading Lot and Delivery Lot size
SEBI - Circular on Clarifications in SEBI (Depositories and Participants) Regulations, 2018
SEBI - Circular on Revised Monthly Cumulative Report (MCR)
SEBI - Notification on Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2019
MCA - Notification on Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order,2019
MCA - Notification on The Companies (Prospectus and Allotment of Securities) Amendment Rules, 2019
ICAI - Guidance Note on Audit of Banks (2019 Edition) Section C - Bank Branch Audit other than Foreign Exchange Transactions
ICAI - Guidance Note on Reports in Company Prospectus (Revised 2019)
MCA - Notification on the Companies (Acceptance of Deposits) Amendment Rules, 2019
ICAI - Compendium of ITFG Clarification Bulletins (including clarifications issued till December 2018)
ICAI - Guidance Note on Audit of Banks (2019 Edition) Section B - Foreign Exchange Transactions and Integrated Treasury
ICAI - Announcement for UDIN mandatory wef 1st Feb., 2019 for all Certificates
BT DHC Tax Alert - CBDT issues further clarification on Sec. 56(2)(viia)
SEBI - Circular on Norms for investment and disclosure by mutual funds in derivatives
SEBI - Circular on Uniform membership structure across segments
SEBI - Circular on Guidelines for public issue of units of InvITs - Amendments
SEBI - Circular on Guidelines for public issue of units of REITs - Amendments
MGST - Corrigendum to Notification No. 23 to 27-2018-State Tax (Rate), 67, 71, 75-2018-State Tax
IRDA - Circular on Submission of Reinsurance Returns and Programme
IBBI - IBBI (Voluntary Liquidation Process) (Amendment) Regulations , 2019
ICAI - Guidance Note on Audits of Banks (2019 Edition)
Company law - The Companies (Amendment) Ordinance , 2019
GST - Notification seeking amendment in notification No. 48 2017
Company law - Notification on NCLT (Amendment) Rules, 2019
BTDHC Tax Alert - Bangalore ITAT upholds DCF method of valuation
SEBI - Circular on Disclosures by Stock Exchanges for commodity derivatives
SEBI - Circular on Portfolio Concentration Norms for Equity Exchange Traded Funds (ETFs) and Index Funds
SEBI - Circular on Reporting for AI and ML applications and systems offered and used by market intermediaries
SEBI - Circular on Cyber Security and Cyber Resilience framework for Mutual Funds AMCs
SEBI - Circular on Acceptance of Probate of Will or Will for Transmission of Securities held in dematerialized mode
SEBI - Circular on Committees at Market Infrastructure Institutions (MIIs)
ICAI - Exposure draft on Accounting Standard (AS) 18 Revenue
IRDA - Circular on Applicability of Regulations etc to registered reinsurance entities.
ICAI - Educational Material on Ind AS 110 Consolidated Financial Statements
ICAI - Exposure draft on Accounting Standard (AS) 11 Construction Contracts
BT DHC Tax Alert - CBDT withdraws clarification on Sec. 56(2)(viia)
Baker Tilly DHC_Newsflash
BT DHC Tax Alert - Inapplicability of Sec 56(2)(viia)
SEBI - Notification on SEBI (Issue of Capital and Disclosure Requirements) (Amendment) Regulations 2018
SEBI - Notification on SEBI (Substantial Acquisition of Shares and Takeovers) (3rd Amendment) Regulations, 2018
SEBI - Circular on Review of Offer for Sale of Shares through Stock Exchange Mechanism
SEBI - Notification on SEBI (Custodian of Securities) (Amendment) Regulations, 2018
SEBI - Notification on SEBI (Foreign Portfolio Investors) (3rd Amendment) Regulations, 2018
SEBI - Circular on Creation of segregated portfolio in mutual fund schemes
Income tax - Notification on Procedure, format and standards for filing an application under sec 197
IRDA - Circular on Clarification regarding electronic form of written mandate
IRDA - Guidelines on settlement of Insurance Claims of victims of recent Cyclones
ICAI - Exposure draft on AS 37 'Provisions, Contingent Liabilities and Contingent Assets'
Income tax - Circular on Income-tax deduction from salaries
ICAI - EAC opinion on treatment of prepayment penalty for foreclosure of loan
ICAI - Exposure draft on AS 1 'Presentation of Financial Statements'