SEBI Requires NPOs on Social Stock Exchange to File Annual Reports

by inavatiq | Sep 11, 2025 | Uncategorized

Notification F. No. SEBI/LAD-NRO/GN/2025/261, Dated 08.09.2025 1. Introduction The Securities and Exchange Board of India (SEBI) has notified an amendment to Regulation 91C of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2025 (LODR). This...

Practical Insights On Ind AS 7 | Common Non-Compliances In Cash Flow Reporting

by inavatiq | Sep 10, 2025 | Uncategorized

[2025] 178 Taxmann.com 156 (Article) 1. Introduction Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows, requires entities to provide information about historical changes in cash and cash equivalents through a cash flow statement. The objective is to...

Export of Services under IGST Act – Bombay HC Ruling in KC Overseas Education Case

by inavatiq | Sep 9, 2025 | Uncategorized

Case Details: KC Overseas Education (P.) Ltd. vs. Union of India – [2025] 178 taxmann.com 35 (Bombay) Judiciary and Counsel Details Avinash G. Gharote & Abhay J. Mantri, JJ. V. Sridharan, Sr Adv., Saurabh Malpani & Agrawal, Advs. for the Petitioner S.N....

[Analysis] 56th GST Council Meeting – Key Reforms to Simplify Compliance | Streamline Refunds | Rationalise Rates

by inavatiq | Sep 8, 2025 | Uncategorized

The 56th GST Council Meeting, held on 3rd September 2025, delivered a sweeping package of tax reforms aimed at simplifying compliance, reducing costs, and reinforcing India’s ease-of-doing-business agenda. Key measures include slashing GST rates on sectors like cement...

[Analysis] FEMA Reporting Requirements – RBI Master Directions and Compliance Guide

by inavatiq | Sep 7, 2025 | Uncategorized

FEMA Reporting Requirements refer to the compliance framework under the Foreign Exchange Management Act, 1999, prescribed by the RBI through its Master Directions. They mandate timely reporting of foreign exchange transactions, including foreign direct investment...