Request for extending the due date of Tax Audit for this year to 31st October 2026
CA Sudhir Halakhandi from Beawar , Rajasthan is a Tax expert. He write regularly on GST in newspaper and online platforms.
Updates
No Jurisdictional Infirmity under Section 6(2)(b) of the CGST Act where CGST Proceedings Precede SGST Action
The Hon’ble Delhi High Court in Shub Conductors LLP and Ors. held that no jurisdictional infirmity under Section 6(2)(b) of the CGST Act arises where the proceedings under the CGST Act were initiated prior in point of time to the proceedings initiated by the State GST Authorities.
Advocate-Client Privilege No Bar To Investigating Advocate’s Premises: Delhi High Court Upholds GST Search At Law Firm
The Hon’ble Delhi High Court in Puneet Batra dismissed the writ petition filed by an Advocate challenging the search conducted under Section 67(2) of the CGST Act at the his premises,
Timeline to claim Input Tax Credit of FY 25-26 – Part 7
Cost should be debited to the branch incurring that expense. It should not be debited to some other branch. Lets see an example.
Timeline to claim Input Tax Credit of FY 25-26 – Part 6
ITC on RCM invoice, ISD, rental service and other
Advisory on use of version 3.3 of emSigner
This is an advance information to the all users – Taxpayers and Tax Officers, of GST System who use Digital Certificate Signature on the GST Portal.
Notification no. 120/2026 dated 17.09.2026- Income tax
CBDT issued notification no. 120/2026 dated 17.09.2026 to hereby make following rules further to amend the Income tax Rules, 2026 , namely –
Instruction No.17/2026-Customs dated 21.09.2026
CBIC issued Instruction no. 17/2026-Customs dated 21.09.2026 giving Clarification in respect of difficulties being faced by field formations in adjudication of cases where Show Cause Notices have been issued under Section 28AAA of the Customs Act, 1962
Instruction No.16/2026-Customs dated 18.09.2026
CBIC issued Instruction no. 16/2026-Customs dated 18.09.2026 regarding Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017 .