One Person Company with Companies (Incorporation) Rules, 2014 As per section 2(62), “ one person company” as a compan…

PUBLIC COMPANY [SEC.2(71)] Public company means a company which is not a private company and has a minimum paid up sha…

PRIVATE COMPANY [SEC.2(68)] Private company means a company having a minimum paid up share capital as may be prescrib…

SCHEMES Section 5 – Employees’ Provident Fund Schemes Section 6A – Employees’ Pension Scheme Section 6C – Employees’ De…

GST Council: Article 279A Article 279A of the constitution empowers the President to constitute the goods and service …

Legislative Framework India has adopted a dual GST model Central Goods and Service Tax Act, 2017 (CGST Act, 2017) CGST …

Concept of GST Goods and service tax means any tax on supply of goods or services or both. Except taxes on the Supply o…