Monthly Archives: November 2020

Legal Entity Identifier (LEI) – Concept, Introduction, Benefits & Regulations

Posted on November 4, 2020

The Legal Entity Identifier (LEI) is a global reference number that uniquely identifies every legal entity or structure that is party to a financial transaction, in any jurisdiction. It is a 20-digit unique code to identify parties to transaction worldwide. … Continue reading →

Posted in Regulatory |

Gist of Hon’ble Gujarat High Court Judgment in the case of Cosmo Films Limited v. Union of India (SCA 15833/2018)

Posted on November 2, 2020

Section 16 of IGST Act provides for ‘Zero Rated Supply’ and sub-clause (b) of subsection (3) of Section 16 provides that, a registered person making zero rated supply shall be eligible to claim a refund if he has supplied the … Continue reading →

Posted in GST |