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 Central Government issued an amendment to the Companies (Corporate Social Responsibility Policy) Rules, 2014, effective from July 14, 2025. Pursuant to its authority under the Companies Act, 2013, the amendment replaces the existing e-form CSR-1 with a new version to be used for compliance reporting. This regulatory update mandates companies to adhere to the revised procedural requirements for CSR disclosures, ensuring enhanced transparency and accountability in CSR activities. The amendment consolidates prior changes to the CSR framework, reinforcing statutory obligations on companies to comply with CSR policy disclosures as prescribed under section 135 of the Companies Act.
The Central Government issued an amendment to the Companies (Corporate Social Responsibility Policy) Rules, 2014, effective from July 14, 2025. Pursuant to its authority under the Companies Act, 2013, the amendment replaces the existing e-form CSR-1 with a new version to be used for compliance reporting. This regulatory update mandates companies to adhere to the revised procedural requirements for CSR disclosures, ensuring enhanced transparency and accountability in CSR activities. The amendment consolidates prior changes to the CSR framework, reinforcing statutory obligations on companies to comply with CSR policy disclosures as prescribed under section 135 of the Companies Act.
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