July 17, 2023


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Rule 2 The Companies (Specification of Definitions Details) Rules, 2014

Companies Rules / /

Definitions (1) In these rules, unless the context otherwise requires,- (a) “Act” means the Companies Act, 2013 (18 of 2013); (b) “Certifying Authority” for the purpose of Digital Signature Certificate means a person who has been granted a licence to issue a Digital Signature Certificate under section 24 of the Information Technology Act, 2000 (21 of 2000) and the Certified Filing Center (CFC) under the Act; (c) “digital signature” means the digital signature as defined under clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (d) “Digital Signature Certificate” means a Digital Signature Certificate as defined under clause (q) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (e) “Director Identification Number” (DIN) means an identification number allotted by the Central Government to any individual, intending to be appointed as director or to any existing director of a company, for the purpose of his identification as a director of a company; Provided that the Director Identification Number (DIN) obtained by the individuals prior to the notification of these rules shall be the DIN for the purpose of the Companies Act, 2013: Provided further that “Director Identification Number” (DIN) includes the Designated Partnership Identification Number (DPIN) issued under section 7 of the Limited Liability Partnership Act, 2008 (6 of 2009) and the rules made thereunder; (f) “e-Form” means a form in the electronic form as prescribed under the Act or the rules made thereunder and notified by the Central Government under the Act; (g) “electronic Mail” means the message sent, received or forwarded in digital form using any electronic communication mechanism that the message so sent, received or forwarded is storable and retrievable; (h) “electronic mode”, for the purposes of clause (42) of section 2 of the Act, means carrying out electronically based, whether main server is installed in India or not, including, but not limited to- 3[Explanation.- For the purposes of this clause, electronic based offering of securities, subscription thereof or listing of securities in the International Financial Services Centres set up under section 18 of the Special Economic Zones Act, 2005 (28 of 2005) shall not be construed as ‘electronic mode’ for the purpose of clause (42) of section 2 of the Act.]. (i) business to business and business to consumer transactions, data interchange and other digital supply transactions; (ii) offering to accept deposits or inviting deposits or accepting deposits or subscriptions in securities, in India or from citizens of India; (iii) financial settlements, web based marketing, advisory and transactional services, database services and products, supply chain management; (iv) online services such as telemarketing, telecommuting, telemedicine, education and information research; and (v) all related data communication services, whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or data transmission or otherwise; (i) “electronic record” means the electronic record as defined under clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000; (j) “electronic Registry” means an electronic repository or storage system of the Central Government in which the information or documents are received, stored, protected and preserved in electronic form; (k) “Executive Director” means a whole time director as defined in clause (94) of section 2 of the Act; (l) “Fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014; (m) “Form” means a form set forth in the Act or the rules made thereunder which shall be used for the matter to which it relates; (n) “Pre-fill” means the automated process of data input by the computer system from the database maintained in electronic registry of the Central Government; (o) “Registrar’s Front Office” means an office maintained by the Central Government or an agency authorised by it to facilitate e-filing of documents into the electronic registry and their inspection and viewing; (p) “Regional Director” means the person appointed by the Central Government in the Ministry of Corporate Affairs as a Regional Director (q) “section” means the section of the Act; 1[(r) “Omitted”] (s) For the purposes of clause (d) of sub-section (1) of Section 164 and clause (f) of sub-section (1) of section 167 of the Act, “or otherwise” means any offence in respect of which he has been convicted by a Court under this Act or the Companies Act, 1956; 4[(t) For the purposes of sub-clause (i) and sub-clause (ii) of clause (85) of section 2 of the Act, paid up capital and turnover of the small company shall not exceed rupees four crore and rupees forty crore respectively.] (2) The words and expressions used in these rules but not defined and defined in the Act or in (i) the Securities Contracts (Regulation) Act, 1956 (42 of 1956) or (ii) the Securities and Exchange Board of India Act, 1992 (15 of 1992) or (iii) the Depositories Act, 1996 (22 of 1996) or (iv) the Information Technology Act, 2000 (21 of 2000) or rules and regulations made thereunder shall have the meanings respectively assigned to them under the Act or those Acts.   Amendment 1.Omitted by The companies (Specification of Definitions Details) Amendment Rules, 2018 Dated 7th May 2018 Omitted Content:- (r) Total Share Capital”, for the purposes of clause (6) and clause (87) of section 2, means the aggregate of the – (a) paid-up equity share capital; and (b) convertible preference share capital; 2.Inserted by the Companies (Specification of Definitions Details) Amendment Rules,2021 Amendment Effective From 1st April 2021 3.Inserted by the Companies (Specification and definitions details ) Third Amendment Rules 2021 4.Substituted by Companies (Specification of Definition details) Amendment Rules 2022 dated 15th September 2022. Original content: (t) For the purposes of sub-clause (i) and sub-clause (ii) of clause (85) of section 2 of the Act, paid up capital and turnover of the small company shall not exceed rupees two crores and rupees twenty crores respectively. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent

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Rule 1 The Companies (Specification of Definitions Details) Rules, 2014

Companies Rules / /

Short Title and Commencement [Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i)] Government of IndiaMinistry of Corporate AffairsNotification New Delhi, the 31st March, 2014 G.S.R – 238 (E) In exercise of the powers conferred under sub clause (ix) of clause (76), sub-clause (iii) of clause (77) of section 2, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, namely: – 1 Short Title and Commencement.- (1) These rules may be called the Companies (Specification of definitions details) Rules, 2014. (2) They shall come into force on the 1st day of April, 2014. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Central Goods and Services Act 2017 – CGST ACT

Business / /

SECTION 1 Short title, extent and commencement SECTION 2 Definitions SECTION 3 Officers under this Act SECTION 4 Appointment of Officers SECTION 5 Powers of officers under GST SECTION 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances SECTION 7 Scope of supply SECTION 8 Tax liability on composite and mixed supplies SECTION 9 Levy and collection SECTION 10 Composition levy SECTION 11 Power to grant Exemption SECTION 12 Time of Supply of Goods SECTION 13 Time of Supply of Services SECTION 14 Change in rate of tax in respect of supply of goods or services SECTION 15 Value of Taxable Supply SECTION 16  Eligibility and conditions for taking input tax credit SECTION 17 Apportionment of credit and blocked credits SECTION 18 Availability of credit in special circumstances SECTION 19 Taking input tax credit in respect of inputs and capital goods sent for job work SECTION 20 Manner of distribution of credit by Input Service Distributor SECTION 21 Manner of recovery of credit distributed in excess SECTION 22 Persons liable for registration SECTION 23  Persons not liable for registration SECTION 24  Compulsory registration in certain cases SECTION 25 Procedure for registration SECTION 26 Deemed registration SECTION 27 Special provisions relating to casual taxable person and non-resident taxable person. SECTION 28 Amendment of registration SECTION 29 Cancellation 1[or suspension] of registration SECTION 30 Revocation of cancellation of registration SECTION 31 Tax invoice SECTION 32 Prohibition of unauthorised collection of tax SECTION 33 Amount of tax to be indicated in tax invoice and other documents SECTION 34 Credit and debit notes SECTION 35 Accounts and other records SECTION 36 Period of retention of accounts SECTION 37 Furnishing details of outward supplies SECTION 38 Communication of details of inward supplies and input tax credit SECTION 39 Furnishing of returns SECTION 40 First return SECTION 41 Availment of input tax credit SECTION 42 Matching, reversal and reclaim of input tax credit SECTION 43 Matching, reversal and reclaim of reduction in output tax liability. SECTION 43a Procedure for furnishing return and availing input tax credit. SECTION 44 Annual return SECTION 45 Final return SECTION 46 Notice to return defaulters SECTION 47 Levy of late fee SECTION 48 Goods and services tax practitioners SECTION 49 Payment of tax, interest, penalty and other amounts SECTION 49a Utilisation of input tax credit subject to certain conditions. SECTION 49b Order of utilisation of input tax credit SECTION 50 Interest on delayed payment of tax SECTION 51 Tax deduction at source SECTION 52 Collection of tax at source SECTION 53 Transfer of input tax credit SECTION 53a Transfer of certain amounts. SECTION 54 Refund of tax SECTION 55 Refund in certain cases SECTION 56 Interest on delayed refunds SECTION 57 Consumer Welfare Fund SECTION 58 Utilisation of Fund SECTION 59 . Self-assessment SECTION 60 Provisional assessment SECTION 61 Scrutiny of returns SECTION 62 Assessment of non-filers of returns SECTION 63 Assessment of unregistered persons SECTION 64 Summary assessment in certain special cases SECTION 65 Audit by tax authorities. SECTION 66 Special audit SECTION 67 Power of inspection, search and seizure. SECTION 68  Inspection of goods in movement. SECTION 69 Power to arrest SECTION 70 Power to summon persons to give evidence and produce documents SECTION 71 Access to business premises SECTION 72 Officers to assist proper officers SECTION 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts SECTION 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts SECTION 75 General provisions relating to determination of tax SECTION 76  Tax collected but not paid to Government. SECTION 77 Tax wrongfully collected and paid to Central Government or State Government SECTION 78 Initiation of recovery proceedings SECTION 79 Recovery of tax. SECTION 80 Payment of tax and other amount in instalments. SECTION 81  Transfer of property to be void in certain cases SECTION 82 Tax to be first charge on property SECTION 83 Provisional attachment to protect revenue in certain cases SECTION 84 Continuation and validation of certain recovery proceedings SECTION 85 Liability in case of transfer of business SECTION 86 Liability of agent and principal SECTION 87 Liability in case of amalgamation or merger of companies SECTION 88 Liability in case of company in liquidation SECTION 89 Liability of directors of private company SECTION 90 Liability of partners of firm to pay tax. SECTION 91 Liability of guardians, trustees, etc SECTION 92 Liability of Court of Wards, etc SECTION 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases SECTION 94 Liability in other cases SECTION 95 Definitions of Advance Ruling SECTION 96 Authority for advance ruling SECTION 97 Application for advance ruling SECTION 98 Procedure on receipt of application SECTION 99 Appellate Authority for Advance Ruling SECTION 100 Appeal to Appellate Authority SECTION 101 Orders of Appellate Authority SECTION 101a Constitution of National Appellate Authority for Advance Ruling. SECTION 101b Appeal to National Appellate Authority SECTION 101c Order of National Appellate Authority SECTION 102 Rectification of advance ruling SECTION 103 Applicability of advance ruling SECTION 104 Advance ruling to be void in certain circumstances SECTION 105 Powers of Authority and Appellate Authority SECTION 106 Procedure of Authority and Appellate Authority  SECTION 107 Appeals to Appellate Authority SECTION 108 Powers of Revisional Authority. SECTION 109 Constitution of Appellate Tribunal and Benches thereof SECTION 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc SECTION 111  Procedure before Appellate Tribunal SECTION 112 Appeals to Appellate Tribunal SECTION 113 Orders of Appellate Tribunal SECTION 114 Financial and administrative powers of President SECTION 115  Interest on refund of amount paid for admission of appeal SECTION 116 Appearance by authorised representative SECTION 117 Appeal to High Court. SECTION 118 Appeal to Supreme

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Section 169 Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or   (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or   (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or   (d) by making it available on the common portal; or   (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or   (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.     * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Section 168A Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Power of Government to extend time limit in special circumstances (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation. – For the purposes of this section, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.]     1. Inserted by s.7 of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) published in the Gazette of India, Extraordinary, Part II, Section 1, dated 29th September, 2020 – Brought into force w.e.f. 31st March, 2020. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Section 168 Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Power to issue instructions or direction 1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. (2) The Commissioner specified in clause (91) of section 2, sub-section ( 3 ) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, 1[***], sub-section (6) of section 39, 2[3[section 44] , sub-sections (4) and (5) of section 52], 4[sub-section (1) of section 143, except the second proviso thereof], 5[****]clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board. ​*Enforced w.e.f. 1st July, 2017. 1. Omitted “sub-section (2) of section 38,” (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022) by s. 114 of The Finance Act 2022 (No. 06 of 2022).  2. Inserted (w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T., dated 1st January, 2020) by s.111 of The Finance (No. 2) Act, 2019 (No. 23 of 2019). 3. Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 121(i) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for “sub-section (1) of section 44”. 4. Substituted (w.e.f. 30th June, 2020 vide Notification No. 49/2020-C.T., dated 24th June, 2020) for ” sub-section (5) of section 66, sub-section (1) of section 143 ” by s.129 of The Finance Act, 2020 ( No. 12 of 2020) . 5. Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 121(ii) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for “sub-section (1) of section 151,”. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Section 167 Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Delegation of powers The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.     * Enforced w.e.f. 1st July, 2017.       Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Section 166 Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Laying of rules, regulations and notifications Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be.     * Enforced w.e.f. 1st July, 2017.       Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Section 165 Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.     * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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Section 164 Central Goods and Services Tax Act, 2017

Goods & Service Tax / /

Power of Government to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees. *Enforced w.e.f. 22nd June, 2017. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice  Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon

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