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extension of due date of AGM
Company Law
CA. Kavit Vijay

Decoding extension of due date of AGM

Considering the special reasons of COVID-19 and in pursuance of power given under section 96(1) of the Companies Act, the Registrar of the company has extended the due date of holding AGM by 3 months for the year ended on 31.03.2020 without any requirement of filing GNL-1.

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Amendment, Corrections and Rectifications of GSTR-3B returns
Company Law
CA. Kapil Mittal

How to rectify error in GSTR 3B

In this article about rectify error in GSTR 3B, we will understand following: Stages of returns Type of Error in GSTR-3B Rectification of error made while filling GSTR-3B Earlier it has been clarified that error in GSTR-3B can be rectified while filing GSTR-1 and GSTR-2, however since the mechanisms are not implemented till now, this video provides detailed scope on how to rectify error in GSTR 3B. 1. Amendment, Corrections and to rectify error in GSTR 3B returns: FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on net

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