GST
Report of physical verification of premises to be uploaded on the portal – Delhi High Court.
INCOME TAX
New Rule providing for modified return of income to be furnished by a successor entity to a business reorganisation inserted.
CBDT has issued revised guidelines for compounding of offences.
CBDT has issued additional guidelines for removal of difficulties under sub-section (2) of section 194R.
CUSTOMS
Classification of goods that undertake lifting and handling functions and have mobility as a function – CBIC issues clarification.
DGFT
Export of consignments of broken rice as permissible under Notification No.31 dated 08.09.2022 has been extended till 30th September, 2022.
COMPANIES ACT
CSR Rules revised – businesses having any amount in its ‘unspent corporate social responsibility account’ should set up a CSR committee to oversee the implementation of its CSR obligations.