NRIs can invest in India through NRE and NRO accounts, Portfolio Investment Scheme, and direct FDI. Learn FEMA rules for repatriation, account types, property investment, and tax implications for NRIs.

TaxClue Team

13 May

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GST

Goods Transport Agency (GTA) and Transport Sector GST Compliance

GST on Goods Transport Agency (GTA) services involves reverse charge mechanism when recipient is registered. GTAs can choose forward charge (12% with ITC) or reverse charge (5% without ITC). Learn the compliance rules.

Place of Supply Under GST: Rules for Goods, Services and Digital Economy

The place of supply rules under IGST Act determine whether a transaction is intra-state (CGST+SGST) or inter-state (IGST). Learn rules for goods (Sections 10-11) and services (Sections 12-13) including digital services.

MCA21 3.0: Digital Compliance Platform, e-Filing and MCA Services

MCA21 Version 3.0 launched in 2022 is a revamped digital compliance platform for all company and LLP filings with the ROC. Learn about the new webform interface, integrated payment, SPICe+ V2, and Director KYC eKYC.

RERA (Real Estate Regulation Act): Registration, Complaints and Builder Obligations

RERA (Real Estate Regulation and Development Act 2016) mandates project registration, quarterly updates, and protects homebuyers. Learn builder obligations, registration process, complaint mechanism, and interest compensation.

Winding Up of a Company Under Companies Act 2013: Voluntary and Compulsory

Winding up a company under the Companies Act 2013 can be by NCLT order (compulsory) or voluntarily. Learn the grounds, process, liquidator appointment, and the difference from IBC liquidation and strike off.

4 Labour Codes 2020: Code on Wages, IR Code, OSH Code and Social Security Code

India consolidated 29 central labour laws into 4 Labour Codes in 2020: Code on Wages, IR Code, OSH Code, and Social Security Code. Learn the key provisions, wage floor, retrenchment, and gig worker coverage.

Maternity Benefit Act 2017: 26 Weeks Leave, Work from Home and Crèche Provisions

The Maternity Benefit (Amendment) Act 2017 extended maternity leave to 26 weeks for first 2 children and introduced work-from-home options and mandatory creche facilities. Learn eligibility, paid leave rules, and penalties.

Payment of Bonus Act 1965: Eligibility, Calculation, Minimum and Maximum Bonus

The Payment of Bonus Act 1965 mandates annual bonus payment to employees earning up to Rs.21,000/month. Minimum bonus is 8.33% and maximum 20% of salary. Learn the set-on/set-off mechanism and compliance calendar.