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GST: Dynamic QR Code: Request for issuance of clarification and deferral of timelines for smooth implementation

Public Policy
March 11, 2021 92 0

Rule 46 of Central Goods and Services Tax Rules, 2017 (CGST Rules), vide sixth proviso, empowers the Government to notify requirement of Quick Response (QR) code on the invoice.Further, Notification no 72/2019-Central Tax dated De...


Blog

MCA: Representation regarding onerous obligations prescribed under the Companies (CSR) Amendment Rules 2021

Public Policy
March 10, 2021 185 0

The Ministry of Corporate Affairs (MCA) recently notified Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 (Amendment Rules) to amend Companies (Corporate Social Responsibility Policy) Rules, 2014 (CSR Rule...


Blog

GST Update: E-invoice applicable for businesses with turnover exceeding INR 50 crore from April 1, 2021

Public Policy
March 9, 2021 21 0

Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 05/2021-Central Tax dated March 8, 2021 to implement e-invoicing for taxpayers having aggregate turnover exceeding INR 50 Crore in any of the previous fina...


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Update: Supreme Court holds that payment to non-residents for imported software cannot be characterised as ‘royalty’

Public Policy
March 8, 2021 347 0

The Supreme Court (SC) has issued a landmark ruling on March 2, 2021 confirming that amount paid by resident Indian end-users / distributors to non-resident computer software manufacturers / suppliers, as consideration for resale ...


Blog

Post Budget Memorandum 2021-22

Public Policy
March 8, 2021 226 0

NASSCOM welcomes the growth-oriented Union Budget 2021-22 (Budget) presented by the Ministry of Finance. The proposals in the Budget seize important opportunities for growth, besides leveraging India’s existing strengths in areas ...


Blog

Policy Brief: The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021

Public Policy
March 5, 2021 575 0

On 25 February 2021, the Ministry of Electronics and Information Technology (MeitY) notified the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (IL & DMEC Rules) under Section 87 rea...


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Maharashtra IT-ITeS Policy 2021

Public Policy
March 4, 2021 3656 0

Govt of Maharashtra is in the process of adopting a new IT-ITeS Policy, as the term of the current policy is about to end. In this context, NASSCOM and the Government of Maharashtra organised a meeting to discuss the upcoming Maha...


Blog

Haryana : Data Centre Policy 2021

Public Policy
March 2, 2021 245 0

The Government of Haryana is currently in the process of formulating and adopting  a Data Centre Policy. Given the unprecedented pace in which data is being created, stored and used in the country, we believe it’s the right time t...


Blog

Request for Inputs: SEBI Consultation Paper on Review of regulatory provisions related to Independent Directors

Public Policy
March 2, 2021 147 0

Securities and Exchange Board of India (SEBI) has recently released a consultation paper to solicit comments from public on the proposal to review provisions relating to Independent Directors (IDs) on the board of listed companies...


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Update: MCA relaxes definition of "listed companies"

Public Policy
February 25, 2021 183 0 images

Ministry of Corporate Affairs (MCA) has recently notified certain classes of companies which shall not be considered as ‘listed companies’ under the Companies Act, 2013 (Companies Act), by inserting a new Rule 2A in Companies (Spe...


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