{"id":3836,"date":"2018-03-12T14:19:56","date_gmt":"2018-03-12T08:49:56","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3836"},"modified":"2021-08-11T17:09:54","modified_gmt":"2021-08-11T11:39:54","slug":"corporate-and-professional-updates-12th-march-2018","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-12th-march-2018\/","title":{"rendered":"Corporate and Professional updates 12th march 2018"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad0e65a20495\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad0e65a20495\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-12th-march-2018\/#Direct_Tax\" >Direct Tax:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-12th-march-2018\/#GST_updates\" >GST updates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-12th-march-2018\/#Mca_updates\" >Mca updates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-12th-march-2018\/#FAQ_on_Condonation_of_Delay_Scheme_CODS\" >FAQ on Condonation of Delay Scheme (CODS):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-12th-march-2018\/#Key_Dates\" >Key Dates:<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Direct_Tax\"><\/span><img decoding=\"async\" src=\"https:\/\/4.bp.blogspot.com\/-wNJClJqatnY\/VyitHIW_mDI\/AAAAAAAAJWQ\/aADIWyCr7kwwv9OmGZd_ZtMc0FhhDqH_ACLcB\/s1600\/corporate.jpg\" alt=\"Image result for corporate and professional updates\" \/><strong><span style=\"text-decoration: underline;\">Direct Tax:<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>Uttarakhand HC allows Revenue\u2019s appeal, denies Sec. 10B benefit to assessee (engaged in\u00a0manufacture of handicrafts) for AY 2009-10; Notes that assessee claimed deduction u\/s. 80HHC from AYs 1992-93 to 2003-04 and u\/s. 80IC from AYs 2004-05 to 2008-09 and it started claiming deduction u\/s.10B from subject AY 2009-10;\u00a0[TS-108-HC-2018(UTT)]<\/li>\n<li>Delhi HC sets-aside Central Information Commission\u2019s (\u2018CIC\u2019) order directing CBDT to supply the information pertaining to the net wealth of certain MLAs and MPs under the Right to Information Act, 2005 (\u2018RTI\u2019), allows CBDT\u2019s writ;\u00a0\u00a0[TS-98-HC-2018(DEL)]<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"GST_updates\"><\/span><strong><em><span style=\"text-decoration: underline;\">GST updates<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-3B<\/a> to continue for further 3 months i.e. for Apr- Jun months.<\/li>\n<li><a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> Implementation Committee (GIC) being tasked to redress the grievances caused to the taxpayers due to IT glitches.<\/li>\n<li>Deferred the implementation of E-wallet scheme for 6 months i.e.\u00a01st Oct, 2018.<\/li>\n<li>Tax Exemption for exporters extended for further 6 months till\u00a01st Oct, 2018\u00a0which was earlier\u00a031st Mar, 2018.<\/li>\n<li>Suspended the provisions of <a href=\"https:\/\/carajput.com\/tds.php\">TDS and TCS<\/a> under section 52 &amp; 53 respectively of CGST Act, 2017 till\u00a030th Jun, 2018.<\/li>\n<li>No need for vehicle no in E-way bill for intra-state transport from seller to transporter or transporter to buyer upto 50 kms instead of 10 earlier.<\/li>\n<li>26th GST Council Meeting Updates.<\/li>\n<li>Reverse Charge Mechanism on supplies from un-registered supplier to a registered person is deferred till June, 2018.<\/li>\n<li>Nationwide E-way Bill on Inter-state supplies to be rolled out from\u00a01st April, 2018.<\/li>\n<li>Also, E-way Bill on Intra- state supplies to be made applicable from\u00a015th April, 2018\u00a0in phases but not later than\u00a01st June, 2018.<\/li>\n<li>To facilitate the same states are divided into 4 lots.<\/li>\n<li>Karnataka, Kerala and Tamil Nadu are likely to implement the same in first phase from\u00a015th April.<\/li>\n<li>No decision on simplification of Returns.<\/li>\n<\/ul>\n<p><strong><em><u>Read more about: <\/u><\/em><em><a href=\"https:\/\/carajput.com\/blog\/what-is-core-business-activity-in-gst\/\">What is core Business Activity GST<\/a><\/em><\/strong><\/p>\n<p><strong><em><u>Read more about<\/u><u>: <\/u><\/em><em><a href=\"https:\/\/carajput.com\/blog\/all-about-gst-offenses-penalties-appeals\/\">All about GST Offenses, Penalties, and Appeals<\/a><\/em><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mca_updates\"><\/span><strong><em><span style=\"text-decoration: underline;\">Mca updates<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>MCA notifies The Companies (Filing of Documents &amp; Forms in XBRL) Amendment Rules, 2018. Mandate to continue filing for subsequent years. Ntfcn dtd\u00a008.03.2018.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"FAQ_on_Condonation_of_Delay_Scheme_CODS\"><\/span><strong><em><span style=\"text-decoration: underline;\">FAQ on Condonation of Delay Scheme (CODS):<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline;\">Query:\u00a0<\/span>What are the implications of non-compliance of this Scheme?<\/li>\n<li><span style=\"text-decoration: underline;\">Answer:<\/span>The Scheme in its Para 7 clarifies this position that ROCs shall be allowed to prosecute defaulting companies which do not make compliance with provisions of law using this Scheme.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Key_Dates\"><\/span><strong><em><span style=\"text-decoration: underline;\">Key Dates:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>Payment\u00a0 of annual membership and COP fees for the year 2017-18:\u00a015-03-2018<\/li>\n<li><a href=\"https:\/\/carajput.com\/pf-esi.php\">PF &amp; ESI<\/a> Payment for the month of Feb 2018-:15-03-2018<\/li>\n<li>GSTR-3B for the Month of February 2018: 20-03-2018<\/li>\n<li>due date for linking of Aadhaar number with PAN, mobile, insurance policy, bank accounts etc:-31-03-2018<\/li>\n<li>ITR Filling last date for<a href=\"https:\/\/carajput.com\/income-tax-services.php\"> Income Tax Returns (ITRs)<\/a> for FY 2015-16 and FY 2016-17:-31-03-2018<\/li>\n<li>Condonation of Delay Scheme 2018 which allows defaulting companies to file its overdue documents which were due for filing.:-31-03-2018<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax: Uttarakhand HC allows Revenue\u2019s appeal, denies Sec. 10B benefit to assessee (engaged in\u00a0manufacture of handicrafts) for AY 2009-10; Notes that assessee claimed deduction u\/s. 80HHC from AYs 1992-93 to 2003-04 and u\/s. 80IC from AYs 2004-05 to 2008-09 and it started claiming deduction u\/s.10B from subject AY 2009-10;\u00a0[TS-108-HC-2018(UTT)] Delhi HC sets-aside Central Information 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