Condonation of delay in filing Form no. 10B
CBDT has issued Circular for condonation of the delay in filing Form no. 10B by trusts / institutions for years prior to 2018-19.
CBDT via the following new Circular directs that Delay in filing Form 10B is condoned for AY 2016-17 and AY 2017-18 only in cases where Audit Report for the previous year has been obtained before the filing of return of income; AND
Report has been furnished subsequent to the filing of the return of income but before the date specified under section 139 of the Act.
Amendment in the date of implementation of Rule 138E
Effective date of Rule 138E has been extended to 31 August 2019. Post which, if a taxpayer has defaulted in furnishing returns for two consecutive tax periods, restrictions will be placed on filing information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient
Meghalaya issues a deadline to comply with Biomedical Waste Management Rules, 2016
The Meghalaya State Pollution Control Board issued a public notice on June 6, 2019, directing all the persons and institutions like Laboratories, Hospitals, Clinical Establishments, Research or Educational Institutions, including any Health camps/ Blood Donation Camps, or First Aid rooms of Schools irrespective of their size/ number of patients/ the quantity of Waste generation to make application for registration under Biomedical Waste Management Rules, 2016 within 05 July 2019 or face consequences
Filing of single integrated return under Boiler Act excluded – Telangana
Under the DIPP Business Reform Action Plan 2019, it is made mandatory to file single integrated returns online. The list of laws under which returns had to be filed included boiler Act, 1923. Given that there is no need to file returns under the Boiler Act, 1923, the same has been excluded from the ambit of single integrated return.
