Section 7 of the CGST Act defines what constitutes a supply under GST. Section 8 explains how composite and mixed supplies are taxed. Together, they clarify the scope of supply and its tax treatment.
Read More
MCA has extended the due date for filing DIR-3 KYC and DIR-3 KYC Web to 31 October 2025 (Circular No. 05/2025). All directors must complete their annual KYC to keep their DIN active and compliant. Failure to file within the extended timeline will lead to DIN deactivation and a penalty of ₹5,000.
Read More
The Central Board of Direct Taxes (CBDT) has extended the due date for furnishing various audit reports for Financial Year 2024-25. The deadline has been pushed from 30th September 2025 to 31st October 2025 for assessees covered under Explanation 2(a) of Section 139(1) of the Income-tax Act.
Read More
Section 4 provides for the appointment of GST officers, Section 5 outlines the powers and duties of these officer, Section 6 allows cross-empowerment between Central and State officers for efficient GST administration.
Read More
Section 3 of the CGST Act defines the classes of officers appointed for administering GST.It includes officers from the Central Board of Indirect Taxes and Customs and other designated posts.This section establishes the official hierarchy responsible for implementing GST provisions.
Read More