MCA further relaxes additional fees for filing Annual Return by LLPs upto 15.07.2022
MCA has issued General Circular No. 07/2022 dated 29.06.2022 further extending the timeline for filing Annual Return by LLPs for Financial Year 2021-22 without paying additional fee up to 15th July 2022.
Earlier, MCA vide General Circular No. 04/2022 dated 27.05.2022, in view of transition from version-2 of MCA-21 to version-3 and to promote compliance on part of LLPs, had allowed LLPs to file e-Form 11 (Annual Return of Limited Liability Partnership) for the Financial Year 2021-22 without paying additional fee up to 30th June 2022.
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
- Omission of rule 96(10) of CGST Rules will be effective retrospectively from 23.10.2017




