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![Taxmann's GST How to Meet your Obligations (Set of 3 Vols) – 2700 + Page Commentary on Provisions of GST in a Lucid Manner, supported by Case Laws & various Examples | [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/Ll68EAAAQBAJ?fife=w150-h200)
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9357782427
Category : Law
Languages : en
Pages : 32
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Book Description
This book is Taxmann's bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows: • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc. • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court. • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years. This book is divided into three volumes with the following coverage: • Volumes 1 & 2 covers a 2,700+ page commentary on GST • Volume 3 covers the statutory portion of the GST The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely: • Basic Concepts • Exemption & Other Levies • Export & Import of Goods and Services • Procedures • Input Tax Credit • Appeals • Acts/Rules/Notifications/Circulars & Clarifications The detailed contents of the book are as follows: • Division One – Basic Concepts o Introduction & Basic Concepts o Constitutional Amendment o Transitional Provisions o Meaning & Scope of Supply and Levy of GST o Definition & Principle of Classification o Non-Taxable Supplies o Payment under Reverse Charge o Time of Supply & Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source • Division Two – Exemption & Other Levies o Exemptions o Union Territory Goods & Services Tax o GST (Compensation to States) Act o Cess o Composition levy • Division Three – Export & Import of Goods and Services o Export of Goods, Services and Export Incentives o Deemed Exports, including EOU, STP o Special Economic Zone o Import of Goods & Services o Administration & Registration • Division Four – Procedures o Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill o Payment of Tax and Interest – Computation of Tax Liability o Returns o Assessment o Demand, Recovery and Adjudication o Refund of Taxes o Audit of Assesses's Accounts o Penalties, Confiscation & Fine o Arrest, Prosecution and Compounding o Advance Ruling o Inspection, Search & Seizure o Liability to Pay in Certain Cases o Goods and Services Tax Practitioners Scheme & Provisional Attachment o Anti-Profiteering Measure o Residual Matters • Division Five – Input Tax Credit o Introduction to Input Tax Credit o Input o Input Service o Capital goods o Utilization of Input Tax Credit o Conditions, Time Limit and Documents for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job-Work o Procedures and Records for Input Tax Credit o Input Service Distributor o Matching of Credit and Black Listing of Dealer o Recovery of Input Tax Credit o Miscellaneous Provisions • Division Six – Appeals o Appeal – General Provisions o Time Limit for Filing Appeal and Condonation of Delay o Pre-deposit of Duty for Entertaining Appeal o Departmental Appeal & Power of Revisional Authority o Appeal to Appellate Authority o Appeal before Goods & Services Tax Appellate Tribunal o Order of Appellate Tribunal o Procedure before Appellate Tribunal o Powers and Limitations of Appellate Tribunal o Appeal before High Court o Appeal before Supreme Court • Division Seven – Acts/Rules/Notifications/Circulars & Clarifications o Central Goods and Services Tax Act 2017 o Integrated Goods and Services Tax Act 2017 o Union Territory Goods and Services Tax Act 2017 o Goods and Services Tax (Compensation to States) Act 2017 o Central Goods and Services Tax Rules 2017 o Integrated Goods and Services Tax Rules 2017 o Goods and Services Tax Compensation Cess Rules 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022 o UTGST (Andaman and Nicobar Islands) Rules 2017 o UTGST (Chandigarh) Rules 2017 o UTGST (Dadra and Nagar Haveli) Rules 2017 o UTGST (Daman and Diu) Rules 2017 o UTGST (Lakshadweep) Rules 2017 o Notifications o Circulars & Clarifications o List of Prescribed Forms o List of Notifications o List of Circulars & Clarifications
![Taxmann's GST How to Meet your Obligations (Set of 3 Vols) – 2700 + Page Commentary on Provisions of GST in a Lucid Manner, supported by Case Laws & various Examples | [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/Ll68EAAAQBAJ?fife=w80-h100)
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9357782427
Category : Law
Languages : en
Pages : 32
Get Book Here
Book Description
This book is Taxmann's bestselling flagship commentary explaining every concept of GST lucidly. The noteworthy features of this book are as follows: • [Exhaustive GST Commentary] The various provisions contained in different statutes are discussed in sixty chapters • [Interlinking all Statutory Contents] Provides the scope of provisions of sections, rules, etc. • [Case Laws] Supported by judgements or orders of various Tribunals, High Courts and the Supreme Court. • [Illustrations/Examples]The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily This book is trusted by all people in business & employees and has been regularly used by the departmental officers & courts for several years. This book is divided into three volumes with the following coverage: • Volumes 1 & 2 covers a 2,700+ page commentary on GST • Volume 3 covers the statutory portion of the GST The Present Publication is the 14th Edition and has been amended by the Finance Act 2023. This book is authored by S.S. Gupta & is divided into seven divisions, namely: • Basic Concepts • Exemption & Other Levies • Export & Import of Goods and Services • Procedures • Input Tax Credit • Appeals • Acts/Rules/Notifications/Circulars & Clarifications The detailed contents of the book are as follows: • Division One – Basic Concepts o Introduction & Basic Concepts o Constitutional Amendment o Transitional Provisions o Meaning & Scope of Supply and Levy of GST o Definition & Principle of Classification o Non-Taxable Supplies o Payment under Reverse Charge o Time of Supply & Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source • Division Two – Exemption & Other Levies o Exemptions o Union Territory Goods & Services Tax o GST (Compensation to States) Act o Cess o Composition levy • Division Three – Export & Import of Goods and Services o Export of Goods, Services and Export Incentives o Deemed Exports, including EOU, STP o Special Economic Zone o Import of Goods & Services o Administration & Registration • Division Four – Procedures o Taxable Person, Tax Invoice, Credit & Debit Notes & E-Way Bill o Payment of Tax and Interest – Computation of Tax Liability o Returns o Assessment o Demand, Recovery and Adjudication o Refund of Taxes o Audit of Assesses's Accounts o Penalties, Confiscation & Fine o Arrest, Prosecution and Compounding o Advance Ruling o Inspection, Search & Seizure o Liability to Pay in Certain Cases o Goods and Services Tax Practitioners Scheme & Provisional Attachment o Anti-Profiteering Measure o Residual Matters • Division Five – Input Tax Credit o Introduction to Input Tax Credit o Input o Input Service o Capital goods o Utilization of Input Tax Credit o Conditions, Time Limit and Documents for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job-Work o Procedures and Records for Input Tax Credit o Input Service Distributor o Matching of Credit and Black Listing of Dealer o Recovery of Input Tax Credit o Miscellaneous Provisions • Division Six – Appeals o Appeal – General Provisions o Time Limit for Filing Appeal and Condonation of Delay o Pre-deposit of Duty for Entertaining Appeal o Departmental Appeal & Power of Revisional Authority o Appeal to Appellate Authority o Appeal before Goods & Services Tax Appellate Tribunal o Order of Appellate Tribunal o Procedure before Appellate Tribunal o Powers and Limitations of Appellate Tribunal o Appeal before High Court o Appeal before Supreme Court • Division Seven – Acts/Rules/Notifications/Circulars & Clarifications o Central Goods and Services Tax Act 2017 o Integrated Goods and Services Tax Act 2017 o Union Territory Goods and Services Tax Act 2017 o Goods and Services Tax (Compensation to States) Act 2017 o Central Goods and Services Tax Rules 2017 o Integrated Goods and Services Tax Rules 2017 o Goods and Services Tax Compensation Cess Rules 2017 o Goods and Services Tax (Period of Levy and Collection of Cess) Rules 2022 o UTGST (Andaman and Nicobar Islands) Rules 2017 o UTGST (Chandigarh) Rules 2017 o UTGST (Dadra and Nagar Haveli) Rules 2017 o UTGST (Daman and Diu) Rules 2017 o UTGST (Lakshadweep) Rules 2017 o Notifications o Circulars & Clarifications o List of Prescribed Forms o List of Notifications o List of Circulars & Clarifications
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9364552628
Category : Law
Languages : en
Pages : 28
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Book Description
Taxmann's bestselling flagship commentary, GST How to Meet Your Obligations, provides a comprehensive and practical analysis of India's Goods and Services Tax (GST). This 2-volume set offers detailed insights into GST law, covering every aspect of the statutory provisions, including Acts, Rules, Notifications, and Clarifications. With over 2,500 pages, the book explains the key areas of GST, such as levy, exemptions, input tax credit, exports/imports, and dispute resolution, using clear language, illustrations, and examples to break down complex provisions. Supported by judicial rulings and case laws, it acts as a reliable and trusted guide for understanding the complexities of GST. This commentary is an essential resource for a wide range of professionals. Tax professionals and consultants will find it a comprehensive guide for advisory and compliance purposes. Business owners and financial managers can use it to effectively adhere to GST obligations, ensuring smooth operations and compliance. Departmental officers benefit from its authoritative content, serving as a valuable reference for administration and enforcement. Legal practitioners and courts will find clarity on GST provisions and case law interpretations, making it a trusted tool for handling litigation and legal analysis related to GST. The Present Publication is the 15th Edition, amended by the Finance (No. 2) Act, 2024, enforced w.e.f. 27th September & 1st November, 2024. It covers the recommendations of the 54th GST Council Meeting and is authored by S.S. Gupta, with the following noteworthy features: • [Exhaustive GST Commentary] The book provides an in-depth commentary on various provisions of GST spread across eighty-nine chapters. It covers key areas of GST law, including levy, exemptions, input tax credit, exports and imports, special scenarios, compliance, and dispute resolution • [Interlinking of Statutory Contents] This commentary provides an interlinked approach to GST laws, rules, and notifications. It explains the scope of provisions across sections, rules, and statutes, offering a comprehensive understanding of how the GST law operates in an interconnected manner • [Judicial Precedents & Case Laws] Each topic is supported by relevant case laws and judgements from various Tribunals, High Courts, and the Supreme Court. This aids in understanding the practical interpretation of provisions and assists professionals in applying the law accurately in complex scenarios • [Illustrations & Practical Examples] Numerous examples and illustrations are provided throughout the book, simplifying complex concepts and demonstrating the real-world application of GST provisions • [Simple & Lucid Language] The book is designed to be user-friendly, making even the most complex legal provisions easily comprehensible. It is tailored to explain the law in layman's terms, ensuring that readers from varied backgrounds can understand the GST framework effectively The topics across the two volumes are arranged systematically, beginning with the basic principles of GST and advancing to detailed discussions on special scenarios, transitional provisions, and dispute resolution. The book is structured across multiple divisions, ensuring a logical and thorough progression of concepts • Division One | Basic Concepts o Chapter 1 – Introduction & Basic Concept § Introduces the fundamentals of GST, including its background, need, and the legal framework o Chapter 2 – Constitutional Amendment § Discusses the constitutional provisions underpinning GST o Chapter 3 – Framework of GST Laws § Explores the structure and framework of GST laws in India • Division Two | Levy of GST – Key Aspects o Chapter 4 – Meaning and Scope of Supply § Explains the supply concept, its scope, and relevance under GST. o Chapter 5 – Deemed Supplies § Details transactions deemed as supplies under GST law o Chapter 6 – Levy of GST § Discusses the charging section of GST o Chapter 7 – Meaning of Goods § Defines 'goods' and their treatment under GST o Chapter 8 – Meaning & Scope of Service § Explains the scope and definition of services o Chapters 9-19 § Cover topics such as inter-state and intra-state supplies, taxable persons, composition levy, reverse charge mechanism, classification and rates of tax, place and time of supply, value of supply, exemptions, and non-taxable supplies o Chapter 20 – Refund of Taxes § Explores situations where refunds are applicable, including exports and excess tax payments o Chapter 21 – Deduction of Tax at Source § Discusses the concept of TDS under GST, applicable provisions, and practical compliance o Chapter 22 – Collection of Tax at Source § Provides guidance on TCS obligations for e-commerce operators and other specified persons o Chapter 23 – Levy of Interest § Covers provisions related to interest on delayed tax payments and refunds o Chapter 24 – Other Levies – GST (Compensation to States) Act & Cess § Explains the additional levies and cess imposed for compensating states for revenue loss • Division Three | Input Tax Credit o Chapter 25 – Introduction to Input Tax Credit § Provides an overview of the input tax credit mechanism o Chapters 26-36 § Cover eligibility criteria, blocked credits, conditions for availing ITC, ITC utilisation, and the treatment of input services, capital goods, and common inputs for exempted and taxable supplies. It also includes guidance on input service distributors, matching of credit, blacklisting of dealers, and recovery provisions • Division Four | Export and Import of Goods and Services o Chapter 37 – Export of Goods § Explains the taxation and procedural aspects related to the export of goods o Chapters 38-46 § Discuss the taxation of export services, import procedures, deemed exports, supplies to SEZs, warehouse transactions, high sea sales, and operations under the MOOWR scheme • Division Five | Special Scenarios o Chapter 47 – Transaction with Related Party/Distinct Person § Analyses GST implications for related party transactions o Chapters 48-58A § Cover specific situations like job work, e-commerce supplies, online services, corporate guarantees, mergers, taxation of vouchers, discounts, actionable claims, and the waiver of interest or penalty • Division Six | Transitional Provisions o Chapter 59 – Transitional Credits § Details how credits can be carried forward from the pre-GST regime o Chapters 60-63 § Discuss transitional provisions, the impact on ongoing contracts, anti-profiteering measures, and the repeal of erstwhile laws • Division Seven | GST Compliance o Chapter 64 – Registration § Covers registration requirements, procedures, and types of GST registration o Chapters 65-71 § Provide practical guidance on documentation, e-way bills, input tax credit records, tax payments, returns and reconciliations, and special compliance for selected products. • Division Eight | Administration, Assessments, Audits & Investigation o Chapter 72 – Class and Power of Officers § Discusses the authority and jurisdiction of GST officers o Chapters 73-77 § Include detailed procedures on assessments, return scrutiny, audits (regular and special), demand, recovery, and adjudication o Chapter 78 – Inspection, Search & Seizure § Explores the powers of officers to inspect, search, and seize goods or records to ensure compliance o Chapter 79 – Provisional Attachment § Discusses provisions on attaching properties of taxpayers for safeguarding government revenue o Chapter 80 – Residual Matters § Covers various residual matters not addressed in earlier chapters, providing a holistic understanding of administrative and procedural aspects under GST • Division Nine | Penalties and Prosecution o Chapter 81 – Penalties, Confiscation & Fines § Explores the legal consequences for non-compliance with GST provisions o Chapter 82 – Arrest, Prosecution, and Confiscation § Details prosecution procedures and offences under GST law • Division Ten | Dispute Resolution o Chapter 83 – Appeals | General Provisions § Outlines the appeal process, time limits, pre-deposit requirements, and powers of revisionary authorities o Chapters 84-89 § Include procedures for appeals to appellate authorities, GST Appellate Tribunals, High Courts, and the Supreme Court, along with guidelines on advance rulings and the GST Amnesty Scheme • Appendices o A compilation of key legislative texts, including § Central Goods and Services Tax Act, 2017 § Integrated Goods and Services Tax Act, 2017 § Union Territory Goods and Services Tax Act, 2017 § GST Compensation to States Act, 2017 § CGST Rules, 2017 § IGST Rules, 2017
Author: Dr. Makarand Raghunath Sakhalkar
Publisher: Lulu.com
ISBN: 1387483781
Category : Education
Languages : en
Pages : 220
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Book Description
Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service.
![Taxmann's GST on Services [CGST/IGST Amdt. Act 2023] – Comprehensive commentary on the law relating to GST on (45+) services supported by case laws & various examples PDF](https://books.google.com/books/content/images/frontcover/VyLbEAAAQBAJ?fife=w80-h100)
Author: S.S. Gupta
Publisher: Taxmann Publications Private Limited
ISBN: 9357787585
Category : Law
Languages : en
Pages : 24
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Book Description
This book is a comprehensive commentary on the law relating to GST on services. It caters to a broad spectrum of specific problems on GST on services (totalling 45+ services) supplied by the supplier to the business entity or consumer. This book is divided into three sections, which are listed as follows: • Section 1 – Incorporates discussion on General Provisions of Supply, Classification, Valuation, Registration, Payment under Reverse Charge and Refunds • Section 2 – Incorporates provisions of Input Tax Credit • Section 3 – Incorporates discussion on each of the Specific Services The Present Publication is the 2nd Edition, amended by the Finance Act 2023, CGST (Amendment) Act 2023, IGST (Amendment) Act 2023 and updated till 10th September 2023. This book is authored by S.S. Gupta with the following noteworthy features: • [Categorisation of Different Types of Services in 45+ Categories] along with separate chapters that are incorporated to deal with the issues of each category of service • [Discussions are Supported by Case Laws] rendered in the context of Service Tax or Excise Duty • [Reference to Circulars] issued under Service Tax & GST that are relevant to the discussions are also stated in each chapter • [Interpretation of Statutory Provisions are Supported by Case Laws & Circulars] which will enable supplier of services to comply with the statutory provisions • [Illustrations/Examples] The provisions are also explained in different places by way of giving examples • [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman's language so that it is understood very easily The detailed contents of the book are as follows: • Division One – Overview of GST o Basic Concepts and Definition o Meaning and Scope of Supply and Levy of GST o Non-taxable Supplies o Payment under Reverse Charge o Time of Supply and Change in Rate of Tax o Place of Supply o Value of Supply o Job Work, Scrap & Waste Generated at Job-Worker o Electronic Commerce Operator & Collection of Tax at Source o Tax Deducted at Source o Exemptions o Composition Levy o Export & Import of Services (including Supplies to SEZ) o Registration o Taxable Person, Tax Invoice, Credit & Debit Notes o Refund of Taxes • Division Two – Input Tax Credit o Input o Input Service o Capital Goods o Utilisation of Input Tax Credit o Conditions, Time Limit and Documentation for Availment of Credit o Common Inputs and Input Services for Exempted and Taxable Supplies o Removal of Input, Capital Goods and Waste, including for Job Work o Input Service Distributor • Division Three – GST Provisions for Specific Services o Accommodation Services o Advertisement Services o Agents/Intermediaries o Agriculture Income o Authors, Journalist, Music Composer, Photographer, Artist o Banking Services o Betting, Gambling & Lottery Services o Broadcasting o Charitable Organisation/Religious Trust o Cleaning Services o Clubs or Associations o Construction – Residential o Construction – Commercial o Courier Services o Education and Related Services o Entertainment and Amusement o Financial Services o Food Supply – Catering/Restaurant o Freight Forwarders o Goods Transport Agency Services o Government/Local Authorities o Healthcare and Veterinary Services o Hiring, Leasing, Licensing of Goods o Information Technology and Online Information and Database Access for Retrieval Services o Insurance Service o Intellectual Property Services o Intellectual Job Work o Legal Services o Maintenance and Repair o Manpower Recruitment and Supply Service o Mining Service o Merger, Demerger, Slump Sale, Acquisition, Corporate Re-structuring o Miscellaneous Service o Organising/Admission to Event o Port/Airport Services o Power Sector Services o Professional Services o Refraining, Tolerating and Act or Situation o Rent-A-Cab o Renting of Immovable Property o Security Services o Sports Related Services o Stock/Other Exchanges o Telecommunication Services o Testing or Analysis Services o Tour Operator Service o Transportation of Goods (Other than GST and Courier) o Transportation of Passengers o Travel Agent Services
Author: S. S. Gupta
Publisher:
ISBN: 9788171946280
Category :
Languages : en
Pages : 2615
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Book Description
ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 19
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Book Description
The Central Board of Direct Taxes (CBDT) has issued a Notification dated 05-03-2024 announcing amendments to Form 3CD. These changes shall apply to all tax audit reports signed or after 05-03-2024, irrespective of the assessment year to which the tax audit report relates. The analysis of changes in the clauses has been discussed in this article, including: ‣ Clause 8a (Whether the company has opted for the special tax regime with lower tax rates) ‣ Clause 12 (Reporting of profits assessable under presumptive tax schemes credited to P&L) ‣ Clause 18 (Depreciation admissible) ‣ Clause 19 (Amount admissible as deduction under Sections 35, 35D, etc.) ‣ Clause 21(a) [Amounts debited to P&L covered by Explanation 3 to section 37(1)] ‣ Clause 21(b) [Amounts inadmissible under Section 40(a)(ia)] ‣ Clause 26 (Amounts covered Section 43B) ‣ Clause 32 (Brought forward loss or depreciation)
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 13
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Book Description
The article discusses the key proposals highlighted by the SEBI in its consultation paper on the ease of doing business initiatives for portfolio managers. SEBI has addressed key aspects such as client understanding, documentation simplification, and distributor registration. The key proposals include: ‣ Portfolio Managers' responsibility in clarifying fee structure during onboarding process ‣ Providing clients with a standard 'Most Important Terms and Conditions' document ‣ Mandatory registration of PMS distributors with the Association of Portfolio Managers in India (APMI)
Author:
Publisher:
ISBN: 9788184781861
Category : Sales tax
Languages : en
Pages :
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Book Description
Comprehensive commentary, incorporates full text of the act, rules, and notifications.
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 16
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Book Description
The article discusses the key takeaways from the IBBI's Expert Committee Report. The committee was tasked with exploring the potential use of mediation to resolve disputes within the framework of the Code. The committee has proposed incorporating mediation as an additional method for dispute resolution, which includes: ‣ Difference Between Mediation, Conciliation and Adjudication ‣ Typical Mediation Process in India ‣ Potential Advantages that Mediation can bring to the IBC Arena ‣ Existing Mediation Landscape in India ‣ Navigating the data, i.e. Resolved Insolvency cases out of Court ‣ Maintaining Insolvency Mediations within the IBC framework ‣ Objective of Insolvency Mediation Framework under the Code ‣ Voluntary Mediation in the Indian Insolvency Regime ‣ Mediation in Corporate Insolvency Resolution Process ‣ Mediators Qualifications and Criteria
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 17
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Book Description
The MCA vide press release dated March 12, 2024, introduced the draft report of the Committee along with a draft bill on 'Digital Competition Law'. The article aims to analyze the key highlights of the Draft Competition Bill 2024, which include: ‣ Qualitative and Quantitative Criteria for Identifying 'Systematically Significant Digital Enterprises' ‣ 90 Days Period to Notify CCI to Qualify as a 'Systematically Significant Digital Enterprise' ‣ Measures Preventing Service Segmentation to Avoid Thresholds ‣ Prescribes Obligations for 'Systematically Significant Digital Enterprises' and their 'Associate Digital Enterprises' ‣ Measures Against Circumvention of Compliance Obligation ‣ Establishing Transparent and Effective Complaint Handling and Compliance Mechanisms ‣ Avoidance of Favoritism in Product Offerings by 'Systematically Significant Digital Enterprises' ‣ Prohibiting Use of Non-public Data by 'Systematically Significant Digital Enterprises' ‣ Preventing Enterprises from Restricting User Communication ‣ Ensuring Freedom for Users to Use Third-party Apps on Core Digital Services ‣ Settlement and Commitment Procedure for Inquiries Initiated Against Enterprises ‣ Power of the Commission to Regulate its Own Procedures and Conduct Studies ‣ Power of Director General to Investigate Contraventions
