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Introduction As an LLP is a separate legal entity therefore it shall be under obligation to maintain annual accounts presenting true and fair view of state of affairs. Every LLP is required to file “Statement of Accounts and Solvency” in prescribed form with the Registrar every year. Applicability Every LLP is required to get its
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The Central Government has announced a new rule in CGST rules 2017; rule 86B provides restrictions on the use of Input Tax Credit to discharge the output liability. This rule shall be applied from 1st January 2021 and has an over-riding effect on other regulations. It claims that the registered person shall not use the
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