Timeline to claim Input Tax Credit of FY 25-26 – Part 8
Let us see the eligibility of ITC on works contract service and goods or services of both availed for the purpose of construction work
Updates
Notification no. 121/2026 dated 22.09.2026- Income tax
CBDT issued notification no. 121/2026 dated 22.09.2026 to make following further amendment in the Income tax Rules, 2026, namely –
Circular No. 42/2026- Customs dated 24.09.2026
CBIC issued Circular no. 42/2026-Customs dated 24.09.2026 regarding Mandatory additional qualifiers in export declarations in respect of certain textile products w.e.f 01.11.2026.
Notification No. 04/2026- Customs (CVD) dated 23.09.2026
Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 04/2026 – Customs (CVD) dated 23.09.2026 regarding impose countervailing duty on imports of “Calcium Carbonate Filler Masterbatch” originating in or exported from Vietnam for a period of five years,…
Notification No.23/2026-Customs (ADD) dated 22.09.2026
CBIC issued Notification no. 23/2026-Customs (ADD) dated 22.09.2026 that Seeks to amend notification No. 77/2021-Customs (ADD), dated the 27th December, 2021 to extend the levy of anti-dumping duty on imports of ‘Decor Paper’
Notification No. 78/2026-Customs (N.T.) dated 23.09.2026
CBIC issued Notification No. 78 /2026-Customs (N.T.) dated 23.09.2026 regarding Appointment of common adjudicating authority in respect of M/s Tirupati Udyog Limited, Kotur
Notification No. 77/2026-Customs (N.T.) dated 23.09.2026
CBIC issued Notification No. 77 /2026-Customs (N.T.) dated 23.09.2026 regarding Appointment of common adjudicating authority in respect of M/s Meenakshi Trading Corporation and others
Notification No. 76/2026-Customs (N.T.) dated 23.09.2026
CBIC issued Notification No. 76 /2026-Customs (N.T.) dated 23.09.2026 regarding “Notification of ports at Campbell Bay and Car Nicobar u/s. 7(1)(a) of Customs Act, 1962″ and it was issued under Section 7(1)(a) of Customs Act, 1962”
Sums covered by S.43B, except payable to MSME are allowable if actually paid before due date to file ITR.
sums covered by S.43B, except payable to MSME are allowable if actually paid before due date to file ITR. So, these can be claimed in ITR for payments up to 31.10.2026 (ITR due date).