Updates

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Recent update

Latest-update-14.06.25-300x169 Updates
A. Update GSTN Advisory: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases Some taxpayers are facing technical issues related to auto population of payment details in Table 4 of SPL-01 or SPL-02 amnesty application. Such taxpayers are advised to proceed with the filing of waiver ...
Latest-update-13.06.25-300x169 Updates
A. Amendment Notification No. 41/2025-Customs (N.T.) dated 11.06.2025 CBIC issued Notification No. 41/2025-Customs (N.T.) dated 11.06.2025 regarding Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s Bando(India) Pvt. Ltd. Notification No. 42/2025-Customs (N.T.) dated 11.06.2025 CBIC issued Notification No. 42/2025-Customs (N.T.) ...
Latest-update-12.06.25-300x169 Updates
A. Update Advisory on filing of Amnesty applications under Section 128A of the CGST Act Taxpayers who are facing technical issue which is restricting them to file waiver application u/s 128A are advised to adopt the steps outlined in the below link: Notification no. 55/2025 dated 10.06.2025- Income tax CBDT ...
Latest-update-11.06.25-300x169 Updates
A. Update/Amendment GSTN Advisory: System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers Post implementation of the above validation, it was observed that taxpayers registered under the QRMP scheme encountered issues while attempting to file refund applications. DGFT-Public Notice No. 09/2025-26 dated 10.06.2025 DGFT issued Public ...
Latest-update-10.06.25-300x169 Updates
A. Amendment Circular no. 249/06/2025-GST dated 09.06.2025 CBIC issued Circular no. 249/06/2025-GST dated 09.06.2025 regarding Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. B. Article DAY 17 ...
Latest-update-08.06.25-300x169 Updates
A. Amendment Barring of GST Return on expiry of three years From July 25 onward the taxpayers shall not be allowed to file their GST returns after the expiry of a period of three years from the due date of furnishing the said return Advisory regarding non-editable of auto-populated liability ...

GST Article

Article-sikkim-refund-300x201 Updates
W.P.(C) No. 54 of 2023 1. Factual and Procedural Snapshot ItemDetailPetitionerSICPA India (P) Ltd. — manufacturer of security inks; permanently ...
The Hon’ble Delhi High Court in the case of Delhi MSW Solutions Ltd. v. Assistant Commissioner of State Tax[Writ Petition ...
The Hon’ble Sikkim High Court in SICPA India Private Limited & Anr. v. Union of India & Ors. [WP(C) No.54 ...

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GST Book

In the digital world where law is available on mobile/laptop the need of physical book still arises on various occasions and so is the reason the authors are putting lot of efforts in writing them. Visit the book section and pick one or all of them for your reading, tax practice etc.


GST in Media

From July onwards, taxpayers will no longer be able to edit auto-populated tax liability in their GSTR-3B returns - a major change in the Goods and Service Tax (GST) framework. The GST Network (GSTIN) has rolled out this update, aiming to curb misuse and plug revenue leakages. However, tax experts ...
The Sikkim high court has ruled that businesses are entitled to a refund of unutilised input tax credit (ITC) even upon the discontinuation or closure of operations. The order follows a writ petition filed by SICPA India, a private limited company, which had sought a refund of about Rs.4.4 crore ...
In a ruling that could affect several businesses, the Madras High Court has struck down government notifications that extended the time limit for GST assessments for older financial years. The court said that these extensions — meant for FY 2017–18 to 2019–20 — were not legally valid, as they did ...
The CBI has arrested two people, including a superintendent of Central Goods and Services Tax (CGST) in Uttar Pradesh, while they were allegedly accepting bribe of ₹1 lakh for waiving penalty on a private company, officials said. The other person arrested by the agency is a tax lawyer who was representing ...
The Central Board of Indirect Taxes and Customs (CBIC), the government’s indirect tax policy body, has laid down an annual plan for a supportive, people-focused and tech-driven tax administration for FY26, its chairperson Sanjay Kumar Agarwal said.  In a communication to field officers, Agarwal told different zonal offices to prepare ...
Two categories of items currently under the 12 percent GST rate - medicines and tractors - have emerged as sticking points in the effort to do away with the tax slab altogether despite consensus, with states weighing tax implication and socio-economic impact of such a move, Moneycontrol has learnt from ...

Income Tax in Media

Since the new tax regime is the default tax regime, filing income tax return (ITR) under the old regime would ...
The Income Tax Department has intensified its scrutiny of taxpayers claiming deductions on political donations under Section 80GGC of the ...
Every salaried employee who has an HRA component in salary and who wants to claim house rent allowance (HRA) income tax benefits need to ...
The Income Tax Department is now using modern data analysis techniques to detect those who have hidden or shown less ...
The Delhi High Court will soon to decide whether the tax department can retrospectively reopen old tax notices involving foreign ...


GST Notes

CGST Act / IGST Act/Circular etc. is presented in simple language in Q&As format to make dealers, professionals, taxman, academicians, students etc. understand the GST laws in simple manner. There are 700+ slides under various chapters for your reading and enriching knowledge.


Lawgics-Judgments

GST Daily

Synopsis: The Delhi High Court dismissed the writ petition involving fraudulent ITC claims, directing the petitioner to pursue appellate remedy ...
Synopsis: GST RC cancellation is not justified as petitioner was not given fair opportunity to respond. Case Name: M/s. Genius ...
Synopsis: Rejection of appeal on ground that appeal was not filed electronically under Rule 108 of CGST Rules, 2017 is ...
Synopsis: The demand order was quashed on the ground that the hearing notices must not be merely uploaded on portal ...
Synopsis: Notification dated 11.03.2022 & 25.11.2024 confers power to Principal Commissioner Delhi North and Delhi West to issue notices under ...
Synopsis: Once revenue taken particular stand same cannot be completely changed by different reason or ground and therefore demand order ...
GST to be paid on entire increased rent received for period 01.09.2005 to 31.08.2022: AAR 01 Aug 2024 ...
HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file it ...
HC remanded matter as tax liability was imposed due to inadvertent error while filing GSTR-3B ...
Refund application for excess GST paid by recipient on construction services not maintainable; HC dismissed writ petition ...
Detention of goods in transit without finding any intention to avoid tax is unjustified: HC ...
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter ...

Lawgics-GST Notes

Lawgics-photo-300x81 Updates

Lawgics – compendium

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law & judgment in simplified manner under the title “Lawgics”. The attempt ...

Lawgics – Budget Special 2024

Lawgics Budget Special 2024 is presented by Advocate and Author Nidhi Aggarwal ...

Lawgics – serial no. 168

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.172 and interpretation thereof ...

Lawgics – serial no. 167

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.171 and interpretation thereof ...

Lawgics – serial no. 166

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.170 and interpretation thereof ...

3 comments

comments user
Jignesh r khatri

Nice

comments user
Shiv Kumar Bhuwania

Really commendable.
So positive approach .

comments user
Nitin Bhavsar

Most important and effective information shared by your team
Thanks alot, request send the future updates and guide me in respect of GST laws

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