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...
A modification utility is introduced on the IBBI electronic platform enabling insolvency professionals to rectify deficiencies in already submitted CIRP forms using OTP-based authentication; where a form is filed and modified within the applicable due date, no fee is payable because fee computation under Regulation 40B(4) begins only after the last due date. For CIRP forms due on or before 31 December 2025 that are submitted after that date, including through correction or updation, a delayed filing fee is prescribed at Rs. 500 per form (excluding GST) for each calendar month of delay up to the date of submission, thereby commencing levy for post-31 December 2025 delayed submissions.
A modification utility is introduced on the IBBI electronic platform enabling insolvency professionals to rectify deficiencies in already submitted CIRP forms using OTP-based authentication; where a form is filed and modified within the applicable due date, no fee is payable because fee computation under Regulation 40B(4) begins only after the last due date. For CIRP forms due on or before 31 December 2025 that are submitted after that date, including through correction or updation, a delayed filing fee is prescribed at Rs. 500 per form (excluding GST) for each calendar month of delay up to the date of submission, thereby commencing levy for post-31 December 2025 delayed submissions.
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