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SEBI Settlement Scheme 2022

A Quick Overview of SEBI’s Settlement Scheme, 2022

The Securities Exchange Board of India recently issued the SEBI Settlement Scheme 2022 in a public notification dated August 19, 2022. SEBI's Settlement Scheme 2022 begins on August 22, 2022, and runs through November 21, 2022. The current article provides an outline of the SEBI Settlement Scheme, 2022. Table of…
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Regulation 32 of SEBI LODR

Regulation 32 of SEBI LODR, Regulations, 2015 – A Detailed Analysis

Regulation 32 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (SEBI LODR, Regulations, 2015) requires every Listed Entity to submit a Statement of Deviation or Variation in the use of proceeds raised from a public offering, rights offering, preferential offering, or Qualified Institutions Placement, as opposed to what…
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Regulations of Investment Advisors In India

All you need to know about Regulations of Investment Advisors in India

In India, one must register with SEBI as a Registered Investment Adviser (RIA) to provide investment advice. Once registered, they must behave in a fiduciary manner toward their clients. Before 2013, there were no definitive rules governing investment advisers, therefore anyone could declare themselves to be one. In the interest…
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Applicability of Section 62(1) of the Companies Act, 2013

Applicability of Section 62(1) of the Companies Act, 2013

If the company needs additional capital and keeps the voting rights of existing shareholders proportionally balanced, the company will issue Rights shares. The issue is called as it gives the existing shareholders a preferential right to buy new shares at a price that is lower than the market price. A…
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Overseas Investment Rules under FEMA, 1999

Overseas Investment Rules under FEMA, 1999

The Ministry of Finance (MoF), the Government of India, and the Reserve Bank of India (RBI) have notified the Foreign Exchange Management Overseas Investment (OI) Rules/ Regulations/ Directions 2022 as part of the Ease of Doing Business initiative. The Indian Government (GOI) has framed/ consolidated the Outward Investments Rules/ Regulations…
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Changes in GSTR-3B

Changes in GSTR-3B w.e.f 01.09.2022 -Simplified

You must be conscious of a crucial update as you get ready to file GSTR-3B in August 2022. Table 4 of the form, as recently revised, will be applicable beginning with the GSTR-3B of August 2022. Central Tax Notification No. 14/2022, which was made public on July 5, 2022, informed…
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Modes of issue of securities under the Companies Act, 2013

Modes of issue of securities under the Companies Act, 2013

Section 23 of the Companies Act, 2013 ("CA, 2013") sets out how a public company or a private company "may" issue securities. It should be noted that there was no corresponding provision under the Companies Act 1956. This is the first time that Indian company law has brought together in…
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Due Dates of Filing ROC Annual Return for FY 2021-22

Have a glance at the Due Dates for Filing the ROC Annual Return for FY 2021-22

The ROC i.e. Registrar of Companies requires all companies registered in India to file certain forms every year. Regardless of their structure, businesses in India are required to comply with these regulations. Whether it is a Private Limited Company, limited liability company, Public Limited Company, etc., they have to keep…
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20 checklist points for Company Audits Finalization

20 checklist points for Company Audits Finalization

The Ministry of Corporate Affairs (MCA) has introduced amendments in Schedule III to the Companies Act, 2013 vide its notification G.S.R. 207(E) dated 24 March 2021 and also introduced changes to audit reporting vide the Companies (Audit and Auditors) Amendment Rules, 2021 G.S.R. 206(E) dated 24 March 2021 and the…
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Judicial pronouncement under section 126 of CGST Act 2017

Judicial pronouncement under section 126 of CGST Act, 2017

The experts at Legal Window have replicated the part and a recent judicial decision in this article. The latest judicial pronouncements mostly addressed E-way Bill issues when the E-way bill expired and the address was incorrectly mentioned. The courts have invoked Section 126 of the CGST Act, 2017, and, in…
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