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1. Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular

2. Further relaxation in paying additional fees in case of delay in filing Form 11 (Annual Return) by Limited Liability Partnerships up to 15th July, 2022 - Circular

3. Relaxation in paying additional fees in case of delay in filing Form 11 (Annual Return) by limited liability Partnerships up to 30th June, 2022 - Circular

4. Extension of time in Filing Annual Return by Limited LiabilityPartnerships. - Circular

5. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

6. The Ministry of Corporate Affairs has issued General Circular No. 03/2024, relaxing additional fees and extending the last date for filing Form No. LLP BEN-2 and LLP...

7. Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect...

8. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

9. The Limited Liability Partnership (Amendment) Rules, 2024 amend Rule 37 of the Limited Liability Partnership Rules, 2009 regarding striking off defunct LLPs. It inserts...

10. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

11. Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of...

12. The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

13. GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS

14. The circular addresses the Reduction of Government Litigation by setting monetary limits for filing appeals before GSTAT, High Courts, and Supreme Court. It refers to...

15. Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...