Taxmann’s Analysis | 52nd GST Council Meeting Recommendations

Taxmann’s Analysis | 52nd GST Council Meeting Recommendations

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2023-10-11

Total Pages: 19

ISBN-13:

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The 52nd GST Council meeting, held on 07 Oct 2023, majorly brought relief to the taxpayers. It was mainly about: ‣ GST rate cuts on goods and services ‣ Clarifications on the litigative and unsettled issues ‣ Making necessary changes in GST law for more clarity ‣ Recommended an amnesty scheme for filing of appeals where they could not be filed within the prescribed time This article has provided a comprehensive analysis and simplified version of the recommendations and decisions.


Taxmann's Analysis | 53rd GST Council Meeting – Detailed Analysis of [50+] Recommendations

Taxmann's Analysis | 53rd GST Council Meeting – Detailed Analysis of [50+] Recommendations

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-06-26

Total Pages: 62

ISBN-13:

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The much-awaited 53rd GST Council meeting, held on June 22, 2024, marked a significant milestone in the evolution of the GST system in India. The key focus areas included: ‣ Significant decisions to simplify compliance ‣ Resolving long-pending litigation issues ‣ Creating a more taxpayer-friendly GST environment ‣ Introducing new provisions, such as Section 11A and Section 128A in the CGST Act, providing significant relief to taxpayers across various industries ‣ The government's new approach and commitment to resolving disputes and facilitating trade This article has provided a comprehensive analysis and simplified version of the recommendations and decisions.


Taxmann's Analysis | GST on Corporate Guarantees – Mystery Continues

Taxmann's Analysis | GST on Corporate Guarantees – Mystery Continues

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2023-11-06

Total Pages: 10

ISBN-13:

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The taxability of corporate guarantees under GST has been a contentious issue ever since the inception of the GST regime due to the absence of specific provisions addressing this matter. This article discusses the amendments and intricacies that arise in the context of corporate guarantees extended by holding companies on behalf of its subsidiary companies.


Analysis | Input Service Distribution (ISD) Registration – Finance Bill 2024 Amendments

Analysis | Input Service Distribution (ISD) Registration – Finance Bill 2024 Amendments

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-02-15

Total Pages: 12

ISBN-13:

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In the Interim Budget 2024, certain amendments have been proposed in the provisions relating to Input Service Distribution (ISD) under GST. The proposed amendment, if notified, would mandate the ISD provisions regarding the common credit on third-party invoices. This article provides an in-depth examination of the proposed amendment, including: ‣ Key amendments in the provisions relating to ISD – Section 2(61) and Section 20 of the CGST Act, 2017 ‣ Analysis of the proposed amendment to ISD provisions ‣ Impact of proposed amendment on cross-charge ‣ Practical implications as well as difficulties due to the proposed amendment


Taxmann's Analysis | 54th GST Council Meeting – Detailed Analysis of [20+] Recommendations [September 2024]

Taxmann's Analysis | 54th GST Council Meeting – Detailed Analysis of [20+] Recommendations [September 2024]

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-09-12

Total Pages: 35

ISBN-13:

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The 54th GST Council meeting was held in New Delhi on 9th September 2024. The Council primarily focused on easing compliance, rationalising rates, and implementing changes and recommendations from the Finance Act 2024 and the 53rd GST Council meeting held in June of this year. These recommendations include the following: ‣ Granting Exemptions for Services to Various Sectors ‣ Rate Rationalisations for Various Products, Including Cancer Treatment Drugs, Extruded and Expanded Savory or Salted Products ‣ Clarifications of Ongoing Issues, such as ITC Eligibility on Demo Vehicles, Treatment of PLC under GST, and the Place of Supply of Services Provided to Foreign Affiliates ‣ Prescribing Mechanisms for the Implementation of Section 16(5), Section 16(6), and Section 128A ‣ Introduction of E-Invoicing for B2C Supplies ‣ Covering New Goods under Services under the Reverse Charge Mechanism


Handbook on Securities Laws

Handbook on Securities Laws

Author: Gaurav Pingle

Publisher: Bloomsbury Publishing

Published: 2021-06-10

Total Pages: 644

ISBN-13: 9354351158

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About the Book 'Securities Law' is not independent topic in itself and to understand the subject, the student or professional should be aware of some basic and important corporate law concepts e.g. company, types of companies (private company / public company), members /shareholders, shares, debentures, voting rights, listing of shares, prospectus, stock exchange, rights and obligations of shareholders and directors, etc. Handbook on Securities Laws cover these concepts in detail along with discussion on every section/clause of some important legislations like SEBI Act, 1992, Depositories Act, 1996 and Securities (Contract) Regulation Act, 1956. Wherever necessary, reference to the relevant provisions of the Companies Act and Rules, Rules and Regulations made under respective Acts and also SEBI's Annual Report has been given. Some of the key points and issues like powers of SEBI, penalty and adjudication under SEBI Act, UPSI and its materiality, etc. are discussed in the light of latest judgments of the Court or Tribunals.


Creating Technology-Driven Entrepreneurship

Creating Technology-Driven Entrepreneurship

Author: Giuseppina Passiante

Publisher: Springer

Published: 2016-08-27

Total Pages: 327

ISBN-13: 1137591560

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This book proposes a comprehensive analysis of the existing schools of thought on technology-driven entrepreneurship to point out the process-based nature of this phenomenon. It explores whether entrepreneurship can be learned and examines the main processes that help influence entrepreneurial mind-sets. In the current economic landscape, technology-driven entrepreneurship is the driving force behind national economies and entrepreneurial societies. It is the engine of innovation, job creation, productivity and economic growth, bringing benefits both at the level of the individual and of the society and promoting sustainable smart growth and development. This book provides a comprehensive view of “how” entrepreneurs and future entrepreneurs learn and develop their business ventures in a wider environment. Moreover, it discusses issues concerning setting up the suitable entrepreneurial environments, processes, values and policies to encourage and foster individual entrepreneurial aptitudes. It also explores practices for developing technology-driven entrepreneurship in a European context as well as in emerging regions.


e-Learning Ecologies

e-Learning Ecologies

Author: Bill Cope

Publisher: Taylor & Francis

Published: 2017-02-17

Total Pages: 225

ISBN-13: 1317273362

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e-Learning Ecologies explores transformations in the patterns of pedagogy that accompany e-learning—the use of computing devices that mediate or supplement the relationships between learners and teachers—to present and assess learnable content, to provide spaces where students do their work, and to mediate peer-to-peer interactions. Written by the members of the "new learning" research group, this textbook suggests that e-learning ecologies may play a key part in shifting the systems of modern education, even as technology itself is pedagogically neutral. The chapters in this book aim to create an analytical framework with which to differentiate those aspects of educational technology that reproduce old pedagogical relations from those that are genuinely innovative and generative of new kinds of learning. Featuring case studies from elementary schools, colleges, and universities on the practicalities of new learning environments, e-Learning Ecologies elucidates the role of new technologies of knowledge representation and communication in bringing about change to educational institutions.


Teaching Human Resource Management

Teaching Human Resource Management

Author: Suzanne C. de Janasz,

Publisher: Edward Elgar Publishing

Published: 2018-07-27

Total Pages: 337

ISBN-13: 1786439794

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Filled with over 65 valuable case studies, role plays, video-based discussions, simulations, reflective exercises and other experiential activities, Teaching Human Resource Management enables HR professors, practitioners and students at all levels, to engage and enhance knowledge and skills on a wide range of HR concepts. This book breathes life into the teaching of Human Resource Management and readers will be able to better relate theoretical concepts to workplace decisions and dilemmas.