Relaxation for Provisionally Registered Students Through Direct Entry Route
The Institute of Chartered Accountants of India (ICAI) has provided relaxation for provisionally registered students through the Direct Entry Route for appearing in May, 2022 Intermediate Examination.
In order to remove hardship caused to the students due to Covid 19 spread or otherwise, the Competent Authority has decided as under:–
- Students who have provisionally registered for Intermediate through Direct Entry route and completed their ICITSS Course till 31st July 2021 and are required to submit satisfactory proof of having passed the graduation examination with the minimum marks as provided in sub-regulation (4) of Regulation 28F before commencement of Practical Training on 1st August, 2021 may submit satisfactory proof of having passed the graduation examination with the minimum marks as provided in sub-regulation (4) of Regulation 28F before filling the examination form of May 2022 Intermediate course.
Such students are required to start their Practical Training on or before 15th August 2021 instead of by 1st August 2021 and then appear for May 2022 Intermediate Examination.
- The above relaxation in the requirement of Regulation 28F & 28G shall be a one-time measure only.
Also, read other articles @ EduTaxTuber
GSTN: Blocking of E-Way Bill (EWB) Generation Facility Resume After 15th August, 2021
1. As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.
2. The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.
3. Thus, after 15th August 2021, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, and restrict the generation of EWB in case of:
- Non filing of two or more returns in Form GSTR-3B for the months up to June, 2021 and
- Non filing of 02 or more statements in Form GST CMP-08 for the quarters up to April to June, 2021
4. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately.
Note: Please ignore this update if you are not registered on the EWB portal.
We are here to help for every updates related to everything…👍📙👍📗