Kumarsinghandassociates@gmail.com

Companies Circulars

SNoParticularsCircularDate
12345678910
Page size:
select
 489 items in 10 pages
1General Circular No.07/2024Circular17/07/2024
2General Circular No.06/2024Circular16/07/2024
3General Circular No.05/2024Circular06/07/2024
4General Circular No.04Circular04/07/2024
5General Circular No.03/2024Circular07/05/2024
6General Circular No.02/2024Circular19/02/2024
7General Circular No.01/2024Circular07/02/2024
8General Circular No.09/2023-ClarificationCircular25/09/2023
9General Circular No.08/2023Circular23/08/2023
10General Circular No.07/2023Circular12/07/2023
11General Circular No.06/2023Circular21/06/2023
12General Circular No.04-2023Circular21/02/2023
13General Circular No.03/2023-ExtensionCircular07/02/2023
14General Circular No.05/2023-FilingCircular22/01/2023
15General Circular No.02/2023-Filing of Forms GNL-2Circular09/01/2023
16General Circular No.01/2023-Release Plan of 45 company e-Forms in MCA 21 Version 3.0-reg.Circular09/01/2023
17General Circular No.10/2022-Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM)-reg.Circular28/12/2022
18General Circular No.09/2022-Extension of time for filing e-form DIR-3 KYC and web-form DIR-3 KYC WEB without fee upto 15.10.2022Circular28/09/2022
19General Circular No.11/2022-Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19-Extention of timeline-reg.Circular28/09/2022
20General Circular No.08/2022-Clarification on spending of CSR fund for Har Ghar Tiranga campaign - reg.Circular26/07/2022
21General Circular No.07/2022-Further relaxation in paying additional fee in case delayCircular29/06/2022
22General Circular No.06/2022-Relaxation in paying additional fees in case of delay inCircular31/05/2022
23General Circular No.05/2022-Micro Finance/Micro Credit as an object in the ObjectCircular30/05/2022
24General Circular No.04/2022-Relaxation in paying additional fees in case of delay inCircular27/05/2022
25General Circular No.03/2022-Clarification on passing of Ordinary and SpecialCircular05/05/2022
26General Circular No.02/2022-Clarification of holding of Annual General Meeting (AGM)Circular05/05/2022
27General Circular No.01/2022-Relaxation on levy of additional fees in filing of e-formsCircular14/02/2022
28General Circular No.22/2021Circular29/12/2021
29General Circular No.20/2021-Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19-Extention of timeline-reg.Circular08/12/2021
30General Circular No.19/2021-Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM)-reg.Circular08/12/2021
31General Circular No.17/2021-Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4, AOC-4 XBRL AOC-4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013Circular29/10/2021
32General Circular No.16/2021-Relaxations in paying additional fees in case of delay in filing Form 8 (the Statement of Account and Solvency) by Limited Liability Partnerships upto 30th December, 2021.Circular26/10/2021
33General Circular No.15/2021-Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules 2014-regCircular27/09/2021
34General Circular No.14/2021-Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) -reg.Circular25/08/2021
35General Circular No.13/2021-Clarification on spending of CSR fund for COVID-19 vaccination - reg.Circular30/07/2021
36Relaxation of time for filing forms related to creation or modification of chargesCircular30/06/2021
37Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013Circular30/06/2021
38Clarification on passing of ordinary and special resolutions by companies under the Companies Act,Circular23/06/2021
39Clarification on offsetting the excess CSR spent for FY 2019-20Circular20/05/2021
40Clarification on spending of CSR funds for ‘creating health infrastructure for COVID careCircular05/05/2021
41Relaxation of time for filing forms related to creation or modification of charges underCircular03/05/2021
42Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13) – ClarificationCircular03/05/2021
43Relaxation of time for filing certain forms under the Companies Act, 2013.Circular03/05/2021
44Clarification on spending of CSR funds for setting up temporary COVID Care facilities and makeshiftCircular22/04/2021
45Relaxation of additional fee in filing all AOC-4 e-formsCircular28/01/2021
46Scheme for condonation of delay for companies restored during Dec 2020 u/s 252 of the CA 2013Circular15/01/2021
47Clarification on holding of AGM through VC other OAVMCircular13/01/2021
48Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 VaccinationCircular13/01/2021
49Clarification on passing of ordinary and special resolutions by companies under the Companies Act,20Circular31/12/2020
50Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filingCircular01/12/2020

News Section

News

21 Jul 25
GSTN to Reinstate Non-Editable Table 3.2 in GSTR-3B from July 2025
GSTR-3A Notices Erroneously Issued to Cancelled Composition Taxpayers Under GST: GSTN Advisory
AI-Powered Probe Helps Income Tax Dept Expose Fake Exemption Rackets
20 Jul 25
ICSI advises Uploading MGT-8 Certification as Optional Attachment in Form MGT-7 on MCA V3 Portal
Retrospective GST Penalty Valid If SCN Issued: Delhi High Court on Section 122(1A)
Himachal Pradesh HC Rejects Plea: Fake Addresses Suggest GST Evasion U/S 69
19 Jul 25
GST Applicable on Taxable Turnover Regardless of Payment Mode, Clarifies Karnataka Tax Department
MCA V3 Portal Shows Improvement After Initial Technical Glitches
Parliamentary Panel Endorses Time-Bound Resolution for Tax Litigations in Income Tax Bill Review
18 Jul 25
GST System Set to Roll Out New Enhancements for Data Security and Transparency in ASP-GSP Access
Lok Sabha Select Committee Proposes Changes to Income Tax Bill, 2025
GST System Set to Roll Out New Enhancements for Data Security and Transparency in ASP-GSP Access
MCA Slaps Penalty on Company for Breach of Section 12 of the Companies Act
Bombay High Court Upholds Manual Revision of Pre-GST Returns, Affirms Tax Credit Entitlement
Bombay HC Rules Against Copy-Paste GST Orders, Emphasizes Need for Independent Analysis
17 Jul 25
GST Portal opens Appeal Filing Window for Waiver Order (SPL-07)
TN AAAR: GST Exemption Not Available on School Transport if Parents Pay Directly
16 Jul 25
Supreme Court Dismisses Customs Appeal, No IGST on Re-Imported Aircraft Parts
Income Tax Dept Targets Fraudulent Deduction Claims in New Verification Operation
CBDT Reports Income Tax Refund Time Slashed to 17 Days in 2024 from 93 Days in 2013
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
Delhi HC Orders GST Dept to Process ?10.65 Lakh Refund with Interest After Lost Deficiency Memo
GST Crackdown Spurs Fear: Karnataka Traders Remove UPI QR Codes Amid Tax Notices
15 Jul 25
GST reforms: Home Minister Amit Shah set to open talks for consensus on rate Rationalisation
Judicial and Technical Members of GSTAT Receive New Dress Code via Order No. 114/2025
J&K Finance Dept Orders Payments Only to GST-Linked Bank Accounts for Contractors
GSTR-1 Alert: GSTN Addresses Glitch in Table 12A for B2C Reporting, No Action Required by Taxpayers
14 Jul 25
CBDT Extends Tax Exemption Timeline for Sovereign Wealth and Pension Funds Till March 31, 2030
GSTN Clarifies Table 12A Issue in GSTR-1 for B2C Transactions
Audit Timeline Extended for FY 2021-22 Under WBGST Act
13 Jul 25
J&K Government Makes GST-Linked Bank Accounts Mandatory for Contractor Payments
J&K High Court: Home Dept Must Reimburse GST on Requisitioned Hotel Rentals
12 Jul 25
New GSTAT User Manual (v2.6) Out Now: Covers Registration, Appeals, and Re-filing
IT e-Filing Portal Now Requires Aadhaar OTP to Update Email & Mobile Details
CBDT Signals Go-ahead: ITR 2 and ITR 3 Filing Now Open for FY 2024-25
11 Jul 25
CBDT Collects Rs 20,000 Crore in Q1 FY2025, Doubles Previous Year`s Recovery
Karnataka HC Quashes I-T Assessment Over Notice Sent to Old Email, Cites Denial of Fair Hearing
Beware of Fraudulent Emails: PIB Warns Against Fake E-PAN Card Download Links
MCA Designates CA, CMA, and CS in Appellate Authority Via Notification No. G.S.R. 456(E)
10 Jul 25
Odisha Records a 126% Increase in GST Collections Since FY19 to 25
09 Jul 25
CBDT Mandates Aadhaar OTP for Email, Mobile & PAN Updates
Cuttack ITAT Deletes ?5.01 Lakh Addition U/S 69A; Holds Demonetisation-Era Cash Deposits Were Business Receipts
Kerala HC: Section 148A Proceedings Invalid If Income Escaped Is Under ?50 Lakh and Notice Is Beyond 3-Year Limit
Gauhati HC Allows Revival of Cancelled GST Reg After Filing Pending Returns & Paying Dues
AP Agriculture Minister Urges Centre to Lower GST on Mango Pulp from 12% to 5%
08 Jul 25
Kerala HC: GST Notice Sent via WhatsApp Is Invalid Under Section 169 Prior to Seizure
Delay in Filing 10DA Form Treated As Procedural: Ahmedabad ITAT Permits Deduction U/S 80JJAA
Orissa HC Rules on Validity of Single GST Assessment Order for the Same Financial Year
Delhi HC Cancels GST Order Due to Wrong SCN Communication on GSTN Portal
07 Jul 25
CESTAT Delhi: Form 26AS Data Alone Insufficient to Prove Service Tax Liability
TR Refunds for AY 2025-26 Likely to Be Delayed as IT Dept Reviews Past Tax Records
GoM on GST Revenue Forms Panel to Curb Tax Evasion and Boost Compliance

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
22 Jul 25 Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, A
22 Jul 25 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra a
24 Jul 25 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, We
24 Jul 25 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha,
28 Jul 25 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 25 Issue of TCS certificate for April-June by All Collectors.
30 Jul 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
30 Jul 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in June. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jul 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
30 Jul 25 Deposit of TDS on Virtual Digital Assets u/s 194S for June.
31 Jul 25 Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.
31 Jul 25 Quarterly TDS Statements for April-June.
31 Jul 25 Return of non-deduction at source by banks from interest on time deposit for April-June.
31 Jul 25 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
Readmore...

Blog News

Enquiry Form

Please send us your query and we'll be happy to assist you