Filing of Nil Statement in form No. 61A is not mandatory under section 285BA read with rule 114E but to be on safer side Assessed may consider filing such return. Further to maintain consistency Assessee who has filed Annual Information Return for Financial Year 2016-17 may consider filing such return for financial year 2017-18 too despite no specified transaction in this FY. Sale of a going concern by a business house will not attract GST, as per an order by the Authority for Advance Ruling (AAR). The Karnataka bench of the AAR gave its ruling based on an application filed by Rajashri Foods Pvt. Ltd. DGFT has issued a Public Notice w.r.t Maintenance of Annual Average Export Obligation as provided under Foreign Trade Policy (FTP), 2015-20. The amendments will provide an opportunity to exporter to avail Condonation from non-maintenance of Annual Average in some years and to offset the difference by excess exports in other year(s) in respect of EPCG authorizations. SEBI will soon put in place system-driven disclosures for non-promoters, directors and certain class of employees of listed companies. The system-driven disclosures in securities market was introduced in December 2015 and is being implemented in a phased manner. Today 30 May 2018 is the last date of filing of annual return in LLP Form-11.