Month April 2021

Announcement regarding Clarification with regard to applicability of the provisions of Section 139 of the Companies Act 2013 read with Rule 5 and 6 of the Companies (Audit and Auditors) Rules, 2014 by CL&CGC ICAI – (15-04-2021).

Composition Levy Under GST

The ambit of tax legislature is usually wide and has the ability to encompass heterogeneous tax payers in its ambit. The broader the law, the wider is the coverage. Indirect taxes are regressive in nature. Thus the disparity in the…