Zero Rated Supply in GST
In any country, one of the primary aims of the government is to encourage exports and provide benefits to businesses involved in exports. Under the GST regime, one such benefit…
Who is Liable to Issue E-invoice under GST?
An E-invoice, or electronic invoice, is a digital invoice issued under the GST (Goods and Services Tax) Act for certain taxpayers, primarily in business-to-business transactions. This article aims to provide…
GST Registration Process in India
REGISTRATION PROCESS OF GOODS AND SERVICE TAX The introduction of Goods and Services Tax (GST) in India is considered a significant milestone in the country's tax system. GST aims to…
Features of Mergers and Acquisitions
Mergers and acquisitions (M&A) involve the combination of two or more businesses to form a new entity. In a merger, different organizations come together, forming a new management and ownership…
Companies Amendment Act 2020
The Companies Amendment Act of 2020 (hereinafter referred to as the 'Amendment Act') brought about several important changes to the Companies Act, expanding the scope of various sections. In this…
Stamp Duty for Share Certificates in Different Indian States
Stamp Duty for Share Certificates When issuing share certificates in India, it is essential to consider the applicable stamp duty. Stamp duty is a tax state governments impose on various…
Minutes of Meeting: A Comprehensive Guide to Records and Maintenance Proceedings
Minutes of meetings are important in recording the activities that take place during different types of meetings, such as the annual general conferences, board committees and other company correspondence. They…
Debenture Trustee: Safeguarding Debenture Holder Interests and Addressing Grievances
Debenture Trustee A debenture trustee plays a vital role in safeguarding the interests of debenture holders and addressing their grievances. The appointment of a debenture trustee occurs prior to the…
Company’s Fresh Start Scheme (CFSS) 2020: A Fresh Start for Defaulting Companies
What is CFSS? The Ministry of Corporate Affairs has introduced the Company's Fresh Start Scheme (CFSS) in an effort to provide relief to defaulting companies. A defaulting company is one…
Revival of a Stricken-Off Company: Complete Guide
Reviving a stricken-off company can be a complex and intricate process. When a company is struck off from the official records, it loses its legal existence, making it challenging to…