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...
The MCA issued an amendment to the Companies (Cost Records and Audit) Rules, 2014, effective 14 July 2025. The amendment modifies forms CRA-2 and CRA-4 in the existing rules' Annexure, utilizing powers under sections 469(1), 469(2), and 148 of the Companies Act, 2013. The amendment introduces updated regulatory compliance requirements for cost records and audit documentation, signaling incremental administrative modifications to enhance corporate financial reporting standards. The notification was issued by the Joint Secretary and published as a statutory instrument with prospective implementation.
The MCA issued an amendment to the Companies (Cost Records and Audit) Rules, 2014, effective 14 July 2025. The amendment modifies forms CRA-2 and CRA-4 in the existing rules' Annexure, utilizing powers under sections 469(1), 469(2), and 148 of the Companies Act, 2013. The amendment introduces updated regulatory compliance requirements for cost records and audit documentation, signaling incremental administrative modifications to enhance corporate financial reporting standards. The notification was issued by the Joint Secretary and published as a statutory instrument with prospective implementation.
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