{"id":3977,"date":"2018-04-18T00:56:04","date_gmt":"2018-04-17T19:26:04","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3977"},"modified":"2021-08-11T13:52:26","modified_gmt":"2021-08-11T08:22:26","slug":"corporate-and-professional-updates-18th-april-2018","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-18th-april-2018\/","title":{"rendered":"CORPORATE AND PROFESSIONAL UPDATES 18TH APRIL 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-6abeaa6e8a298\" 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-6abeaa6e8a298\"  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-18th-april-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-18th-april-2018\/#INDIRECT_TAX\" >INDIRECT TAX<\/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-18th-april-2018\/#FAQ_on_E-WAY_BILLS\" >FAQ on E-WAY BILLS:<\/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-18th-april-2018\/#_MCA_UPDATES\" >\u00a0MCA UPDATES<\/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-18th-april-2018\/#ICAI_UPDATES\" >ICAI UPDATES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-18th-april-2018\/#KEY_DATES\" >KEY DATES:<\/a><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.jetairways.com\/Images\/cards\/management.jpg\" alt=\"Image result for CORPORATE AND PROFESSIONAL\" \/>\\<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"DIRECT_TAX\"><\/span><strong><em><span style=\"text-decoration: underline;\">DIRECT TAX:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>CBDT has recently notified <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income Tax Return (\u2018ITR\u2019)<\/a> forms for AY 2018-19 with some important changes i<\/li>\n<li>n disclosure requirement as compared to tax return forms for AY 2017-18.<\/li>\n<li>Highlights of new form\u2019s are- In ITR 6, new Schedules for In AS Compliant companies are introduced. In new ITR-4, apart from seeking <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> number of assessee along with Turnover as per<a href=\"https:\/\/carajput.com\/gst\/gst-return.php\"> GST return<\/a>, also requires disclosure of amount of secured \/ unsecured \/ loan, advances, fixed assets, capital account balance in addition to amounts of debtors, creditors, stock in trade and cash balance. New ITR-2 to ITR 7 now provide for option to transfer TDS credit to other person \/ allow taking <a href=\"https:\/\/carajput.com\/tds.php\">TDS<\/a> credit which is deducted in the hands of person other than the assessee. New ITR forms also requires to disclose amount of exemption u\/s 54\/54F\/54EC\/54EE etc. separately as against consolidate figure required in earlier forms. \u00a0\u00a0[Source \u2013Taxsutra ]<\/li>\n<li>292-B: A s. 148 notice issued in the name of a company which does not exist upon its conversion into a <a href=\"https:\/\/carajput.com\/services\/limited-liability-partnership.php\">LLP<\/a> is valid if there is material to show that the issue in the name of the company was a clerical mistake. The object and purpose behind s. 292-B is to ensure that technical pleas on the ground of mistake, defect or omission should not invalidate the assessment proceedings, when no confusion or prejudice is caused due to non-observance of technical formalities.\u00a0[Skylight Hospitality LLP vs. ACIT (Supreme Court)]<\/li>\n<li>ITAT Ahmedabad held that\u00a0 Payment of little higher rate of interest on unsecured loans justified as it involves lesser formalities.\u00a0 \u00a0[DCIT Vs. M\/s. Ahmedabad Strips P. Ltd. (ITAT Ahmedabad)]<\/li>\n<li><a href=\"https:\/\/carajput.com\/services\/permanent-account-number-pan.php\">Permanent Account Number (PAN)<\/a> application amended to include the third gender(Transgender) option. CBDT Notification dated 09.04.2018.<\/li>\n<li>CBDT notified <a href=\"https:\/\/carajput.com\/income-tax-services.php\">income tax return (ITR)<\/a> forms for assessment year 2018-19 (financial year 2017-18). \u201cFor Assessment Year 2018-19, a one-page simplified ITR Form-1 (Sahaj) has been notified.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INDIRECT_TAX\"><\/span><strong><em><span style=\"text-decoration: underline;\">INDIRECT TAX<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>18.04.18 is last day to file <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-4<\/a> for Quarterly Return of Outward Suppliers by Composition Suppliers for Jan- Mar,2018.<\/li>\n<li>Procedure for interception, detention, release\/seizure of goods &amp; vehicle without e-way bill. Circular 41\/15\/2018-GST of 13.4.18.<\/li>\n<li>Clarification regarding <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> on supply of food and drinks in educational institutions 12th April 2018:<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li>GST rate on supply of food and drinks in a mess or canteen in an educational institution attracts GST at 5% without INPUT Tax Credit (ITC).<\/li>\n<li>If schools up to higher secondary level supply food directly to students, then the same are exempt from GST.&#8221;<\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"FAQ_on_E-WAY_BILLS\"><\/span><strong><em><span style=\"text-decoration: underline;\">FAQ on E-WAY BILLS:<\/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>Can the e-way bill be modified or edited?<\/li>\n<li><span style=\"text-decoration: underline;\">Answer<\/span>:\u00a0The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done\u00a0within 24 hours\u00a0from the time of generation.<\/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;\">\u00a0MCA UPDATES<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>MCA Amendment in table F &amp; H of schedule I of Companies Act,2013, in context of MOA and AOA. MCA Notification dated 10.04.2018.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"ICAI_UPDATES\"><\/span><strong><em><span style=\"text-decoration: underline;\">ICAI UPDATES<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>ICAI Invitation to Empanel as a Resource Person to Conduct Investor Awareness Program FY 18-19.Details\/Reg. visit\u00a0<a href=\"https:\/\/goo.gl\/v8gUBg\">https:\/\/goo.gl\/v8gUBg<\/a> CCMIP,ICAI<\/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 style=\"text-decoration: underline;\">:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>Due date for filling of <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-4<\/a> (for composition dealers Quarterly Return)-18.04.2018<\/li>\n<li>Due date for filling GSTR-3B\u00a0 for March 2018-\u00a020.04.2018<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\\ DIRECT TAX: CBDT has recently notified Income Tax Return (\u2018ITR\u2019) forms for AY 2018-19 with some important changes i n disclosure requirement as compared to tax return forms for AY 2017-18. Highlights of new form\u2019s are- In ITR 6, new Schedules for In AS Compliant companies are introduced. In new ITR-4, apart from seeking &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,150,172,9,4],"tags":[1273,1275,2531,1545,1546,1274,1547,1272,1276,2532],"class_list":["post-3977","post","type-post","status-publish","format-standard","hentry","category-companies-act-roc","category-direct-tax","category-gst","category-income-tax","category-indirect-tax","tag-can-the-e-way-bill-be-modified-or-edited","tag-cbdt-notified-income-tax-return-itr-forms-for-assessment-year-2018-19","tag-disclosure-of-amount-of-secured-unsecured-loan","tag-due-date-for-filling-gstr-3b-for-march-2018-20-04-2018","tag-due-date-for-filling-of-gstr-4-18-04-2018","tag-gst-rate-on-supply-of-food-and-drinks-in-a-mess-5","tag-highlights-for-new-forms-in-itr-6","tag-mca-amendment-in-table-f-h-of-schedule-i-of-companies-act","tag-permanent-account-number-pan-application-amended-to-include-the-third-gendertransgender-option","tag-transfer-tds-credit-to-other-person"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"\\ DIRECT TAX: CBDT has recently notified Income Tax Return (\u2018ITR\u2019) forms for AY 2018-19 with some important changes i n disclosure requirement as compared to tax return forms for AY 2017-18. 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