Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
SEBI has modified ESG disclosure requirements to facilitate ease of doing business. The circular introduces an eighth leadership indicator in BRSR for voluntary disclosure of green credits generated by listed entities and their top ten value chain partners, applicable from FY 2024-25. It provides flexibility by allowing either "assessment" or "assurance" for BRSR Core verification, making the process profession-agnostic. ESG disclosures for value chain partners have been deferred by one year, with voluntary reporting for top 250 listed entities from FY 2025-26 and voluntary assessment/assurance from FY 2026-27. The threshold for value chain partners has been revised to those comprising 2% or more of purchases/sales, with disclosure limited to covering 75% of total value.
SEBI has modified ESG disclosure requirements to facilitate ease of doing business. The circular introduces an eighth leadership indicator in BRSR for voluntary disclosure of green credits generated by listed entities and their top ten value chain partners, applicable from FY 2024-25. It provides flexibility by allowing either "assessment" or "assurance" for BRSR Core verification, making the process profession-agnostic. ESG disclosures for value chain partners have been deferred by one year, with voluntary reporting for top 250 listed entities from FY 2025-26 and voluntary assessment/assurance from FY 2026-27. The threshold for value chain partners has been revised to those comprising 2% or more of purchases/sales, with disclosure limited to covering 75% of total value.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
