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auditor appointment Can a director resign before filing of INC-20A?
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The Empowered Committee is a committee set up by the Government of India to address issues related to the implementation of the Goods and Services Tax (GST) regime in India. It was formed by the government in 2000 to prepare a roadmap for the introduction of GST in the country.
The Empowered Committee comprises of the Finance Ministers of all the states and Union Territories (UTs) of India, as well as the Union Finance Minister. It is headed by the Finance Minister of one of the states, who is nominated by the committee members on a rotational basis.
The main functions of the Empowered Committee are to:
Advise the government on matters related to the implementation of GST, including the structure of GST, tax rates, and exemptions.
Co-ordinate with the Central Government and the states/UTs to ensure the smooth implementation of GST.
Address any issues or concerns raised by the states/UTs regarding the implementation of GST.
Review and monitor the implementation of GST and suggest any necessary changes.
The Empowered Committee plays a crucial role in the implementation of GST in India and helps to ensure that the interests of both the Central Government and the states/UTs are taken into consideration while framing the GST policies.