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CBIC issues clarification on doubts related to supply of Information Technology enabled Services (ITeS services)

Circular No. 107/26/2019-GST In view of the difficulties being faced by the trade and industry and to ensure uniformity in the implementation of the provisions of the law across field formations, CBIC has issued clarifications on doubts related to treatment of ITeS suppliers as intermediaries or otherwise. [The ITeS or back end services mentioned in

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FEMA and Companies act Compliances for a Foreign Company doing business in India

BY: CS CHEENU BHATIA FEMA and Companies act Compliances for a Foreign Company doing business in India As per section 2(42) of Companies act 2013 \”foreign company\” means any company or body corporate incorporated outside India which- (a) has a place of business in India whether by itself or through an agent, physically or through

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