KUMAR NIPPU & CO.

10/01/2023

GST UPDATES :
CBIC said those applying for GST registration need not give their mobile phone number and email address. Instead, their PAN will be verified through a separate one time password to be sent to the mobile number and e-mail address linked to it.

10/01/2023

MCA UPDATES :
1. MCA Filing of Forms GNL-2 (filing of prospectus related documents) and MGT-14(filing of Resolutions relating to prospectus related documents) due tomigration from V2 Version to V3 Version in MCA 21 Portal from 7th January, 2023 to 22nd January, 2023-General Circular No. 02/2023.
2. Release Plan of 45 company e-Forms in MCA 21 Version 3.0-Genral Circular No. 01/2023.
3. MCA is launching a second set of company forms covering 56 forms in two different lots on mca21 v3 portal. 10 out of 56 forms will be launched on 09th january 2023 at 12:00 am and the remaining 46 forms on 23rd january 2023.
4. Following forms will be rolled-out on 09th january 2023_spice+ part a, spice+ part b, run, agile pro-s, inc-33, inc-34, inc-13, inc-31, inc-9 and urc-1._ click here to view a list of 46 forms which will be rolled-out on 23rd january 2023. to facilitate implementation of these forms in v3 mca21 portal, stakeholders are advised to note the following points:

Company e-filings on v2 portal will be disabled from 07th january 2023 12:00 am to 08th january 2023 11:59 pm for 10 forms which are planned for roll-out on 09th january 2023.

Company e-filings on v2 portal will be disabled from 07th january 2023 12:00 am to 22nd january 2023 11:59 pm for 46 forms which are planned for roll-out on 23rd january 2023.

all stakeholders are advised to ensure that there are no srns in pending payment and resubmission status.

offline payments for the above 56 forms in v2 using pay later option would be stopped from 28th december 2022 12:00 am. you are requested to make payments for these forms in v2 through online mode (credit/debit card and net banking).

in view of the upcoming launch of 56 company forms, v3 portal will not be available from 07th january 2023 12:00 am to 08th jan 2023 11:59 pm due to 10 company forms roll-out and from 21st january 2023 to 22nd january 2023 for 46 company forms roll-out.

v2 portal for company filing will remain available for all the forms excluding above mentioned 56 forms.

07/01/2023

*MCA Update*

📍Stakeholders please note that *Company Incorporation forms (Spice + Part A, Part B & RUN) will be available for filing purposes in V2 till 06th January 12:00 PM.*

⏰ *_These forms will be enabled on V3 portal from 09th January 2023 00:00 Hours._*

📌Remaining 45 forms will be available for filing purposes in V2 till 06th January 11:59 PM.

These forms will be enabled on V3 portal from 23rd January 2023 00:00 Hours.

*PAS-3 form will be available for filing purposes in V2 till 19th January 11:59 PM and will be enabled on V3 portal from 23rd January 2023 00:00 Hour*

01/01/2023

29/12/2022

GST E-Invoice update :

CBIC clarified there is no proposal to reduce E-invoicing threshold limit to INR. 5 Cr w.e.f January 01, 2023.

29/12/2022

Income Tax Updates :
The last date for filing a belated Income Tax return for assessment year 2022-23 (Financial Year ended 31.3.2022) is 31st December, 2022. So please ensure to file the return of assessment year positively 2022-23 by 31st December,2022, if not already filed.

28/12/2022

INCOME TAX UPDATE
Deduction of Tax At Source - Income-Tax Deduction From Salaries Under Section 192 Of The Income-Tax Act, 1961 During The Financial Year 2022-23
Detailed Circular Available at

28/12/2022

RBI UPDATE
FOR HOUSING FINANCE COMPANIES
Master Direction – Non-Banking Financial Company – Housing Finance Company (Reserve Bank) Directions, 2021 (Updated as on December 27, 2022).
Linkhttps://rbidocs.rbi.org.in/rdocs/notification/PDFs/MD10007CE48ADE2FB4BF981444FE1349E3B71.PDF