ASC Group Best legal consultant

For companies investing in Corporate Social Responsibility (CSR), knowing how much money was spent is only one part of the story. The more important question is: What difference did the initiative actually make? This is where impact assessment becomes valuable. Impact Assessment Services help organisations understand whether a project achieved its intended outcomes, who benefited, what changed, and what could be improved. In India, impact assessment is also an important CSR compliance consideration for companies and projects that meet the prescribed conditions under the Companies (CSR Policy) Rules, 2014. What Are Impact Assessment Services? Impact assessment is a structured process used to examine the changes resulting from a project, programme or intervention. For example, suppose a company funds a skill-development programme for 1,000 young people. The number of people trained is an output . The number who subsequently obtain employment is an outcome . Understanding whether the pro...

Filing GST returns throughout the year is only one part of GST compliance. At the end of the financial year, eligible taxpayers may also need to consolidate their GST transactions through GSTR-9 , commonly referred to as the GST Annual Return . The annual return is important because it brings together details of outward supplies, inward supplies, input tax credit (ITC), tax paid and other information reported during the year. More importantly, it gives businesses an opportunity to identify differences between their GST returns, books of accounts and financial records before finalising their annual compliance. For FY 2024-25 onwards, taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 under Notification No. 15/2025-Central Tax. Taxpayers exceeding the applicable threshold should assess their filing requirements based on their turnover and taxpayer category. What Is a GST Annual Return? GSTR-9 is an annual return that consolidates the GST-related information re...