Rate change – Permanent transfer of Intellectual Property (IP) right – 18% GST.
Rectification of Form GSTR-3B cannot be permitted – Hon’ble Supreme Court in Union of India vs. Bharti Airtel.
Courier Imports and Exports (Electronic Declaration and Processing) Rules, 2010 amended to introduce rules regarding surrender and validity of registration.
Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 amended to introduce anti-absorption review rules.
30.11.2021 – Last date of filing of Cost Audit Report to the Board of Directors.
No additional fees shall be levied upto 31.12.2021 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non -XBRL and MGT-7/MGT-7A in respect of the financial year ended on 31.03.2021.
LLPs can file Form 8 (the Statement of Account and Solvency) for the Financial Year 2020-2021 without paying additional fees upto 30.12.2021.