Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B
Advisory on re-computation of interest in 3B
Updates
Interest cannot be imposed in adjudication order, if not demanded/ quantified in Show Cause Notice
The Hon’ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar held that interest liability cannot be imposed in the adjudication order when the show cause notice did not quantify or demand such interest, as it would violate Section 75(7) of the GST Act.
GST Portal downtime 16.04.26
GSTN is taking downtime to enhance its services on the GST Portal on 16.04.2026 from 12:00 AM onwards until 6:00 am of 16.04.2026.
CBDT has notified ITR-U & V
CBDT has notified ITR-U form for AY 2026-27. Click here to download. CBDT has notified ITR-V form for AY 2026-27. Click…
India–Brazil Double Taxation Avoidance Agreement (DTAA)
Notification giving effect to the Amending Protocol to the India–Brazil Double Taxation Avoidance Agreement (DTAA) under section 90(1) of the…
Forms enabled in E-filing portal
Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and…
Procedure, format and standards for generation and allotment of UIN
Directorate of Income-tax (Systems), New Delhi notified the Procedure, format and standards for generation and allotment of Unique Identification Number…
Forms under the Income-tax Act, 2025
Pursuant to’ Notification No. 22/2026‘ dated 20th March 2026, forms under the Income-tax Act, 2025 are being rolled out on the…
New challans are made live on the Income Tax e Filing Portal starting 1st April 2026
To facilitate tax payments under the Income Tax Act, 2025, new challans are made live on the Income Tax e Filing Portal starting 1st April 2026. These challans can be accessed by navigating to:
Extension of timeline for issuance of tax deducted at source (TDS) certificate
CBDT issued an order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax…