|
onlinetaxupdate team wish to express sincere thanks to all the readers, authors, subscribers for the support extended to us. Please share your feedback at
|
taxupdate.otu@gmail.com or 7738647904
|
Newsletter 145 dated 25.11.2024
|
|
|
|
|
|
|
|
|
Dear Reader,
|
Please find newsletter for your reading and reference.
|
|
Index of the Newsletter
- Recent updates
- Portal updates
- Article
- Lawgics by Ms.Nidhi Aggarwal
- GST Notes by CMA Anil Sharma
- GST Daily by CA Pradeep Modi
- PPT/Handbook
- GST/IT/Customs in media
|
|
|
|
|
|
|
CBIC issued Notification No. 75 /2026-Customs (N.T.) dated 15.09.2026 regarding Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
|
|
|
|
|
|
|
|
CBIC issued Notification No. 74 /2026-Customs (N.T.) dated 01.09.2026 regarding Appointment of Common Adjudicating Authority in the case of M/s. Akwel Automative Pune India Pvt. Ltd. (IEC: 3105015850) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. 198/AC/SVB/SKB/2022-23 dated 20.12.2022
|
|
|
|
|
|
Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 22/2026-Customs (ADD) dated 14.09.2026 that Seeks to amend Notification No. 73/2021-Customs dated 17.12.2021 to extend the anti-dumping duty on imports of “Calcined Gypsum Powder” originating in or exported from Iran, Oman, Saudi Arabia and United Arab Emirates (UAE) till 16th March, 2027.
|
|
|
|
|
|
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 41/2026-Customs dated 03.09.2026 regarding National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information
|
|
|
|
|
|
|
|
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 40/2026-Customs dated 03.09.2026 regarding Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry
|
|
|
|
|
|
|
|
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 39/2026-Customs dated 03.09.2026 regarding Amendment to Circular No. 08/2026-Customs dated 28.02.2026 - Rationalization of documentation requirements under the Eligible Manufacturer Importer (EMI) Scheme
|
|
|
|
|
|
|
|
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 38/2026-Customs dated 01.09.2026 regarding Implementation of the Sea Cargo Manifest and Transshipment Regulations(SCMTR), 2018.
|
The SCMTR 2018 for sea cargo manifest transshipment will be implemented phased from September 1, 2026, across ports, with stakeholders encouraged to file electronic messages for smooth cargo clearance. Customs will issue notices, resolve system issues, and monitor compliance, while low filing rates remain a challenge. No penal action during rollout. (AI summary)
|
|
|
|
|
|
Central Board of Indirect Taxes & Customs issued CAVR Review Order No. 2/2025-Customs dated 26.11.2025 for extension of validity of CAVR Order No. 02/2023-Customs under the Custom (Assistance in Value Declaration of Identified imported Goods) Rules. 2023 in respect of Stainless Steel of J3 grade classified under HS Codes 72191200. 72191300. 72191400, 72192390. 72193290. 72193390. 72193490. 72193590. 72199012. 72199013. 72199090. 72202029. 72202090, 72209022,72209029 & 72209090
|
ln exercise of the powers conferred by clause (iv) of the second proviso to sub-section (1) ol section 14 of the Customs Act, 1962 (52 of 1 962), read with sub rule (2) of rule 10 and rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules,2023, the Central Board of Indirect Taxes & Customs hereby extends the validity of CAVR Order No. 02/2023-Customs dated 15th November, 2023, issued in respect of Stainless Steel of J3 grade falling under HS Codes 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090,72209022,72209029 & 72209090, for a period of one year with effect from 29th November, 2025. This order shall remain in force till 28th November, 2026
|
|
|
|
|
|
Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 02/2026 – Central Tax dated 07.05.2026.
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
|
Notification No. 02/2026 – Central Tax dated 07.05.2026
|
S.O. 2286(E).— In exercise of the powers conferred by sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby empowers the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act, to hear appeals made under section 101B of the said Act.
|
This notification shall be deemed to have come into force on the 1st day of April, 2026.
|
BALASUBRAMANIAN KRISHNAMURTHY,
Joint Secretary
|
|
|
|
|
|
Central Board of Direct Taxes issued Circular no. 6 of 2026 dated 02.07.2026 regarding Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income tax Act, 1961
|
|
|
|
|
|
|
|
Central Board of Direct Taxes issued Circular no. 4 of 2026 dated 31.03.2026 regarding Document Identification Number (DIN).
|
|
|
|
|
|
Central Board of Direct Taxes (CBDT) issued notification no. 120/2026 dated 17.09.2026 to hereby make following rules further to amend the Income tax Rules, 2026 , namely -
|
These rules may be called the Income-tax (Fourth Amendment) Rules, 2026
|
|
|
|
|
|
Office of the Commissioner of Commercial Taxes, Nandanam, Chennai issued Circular No. 07/2026-TNGST dated 25.06.2026 regarding GST- Return Scrutiny under Section 61 of the TNGST Act, 2017 and adjudication proceedings - Prior approval for suo moto scrutiny notices and ex parte orders.
|
Detailed guidelines were issued to the Proper officers for adjudication in the Assessment Circles, in the Circular cited, to make adjudication process more transparent, reduce the litigations and realize revenue.
|
In this direction, system generated scrutiny notices based on risk parameters have been made available to the Proper Officers to ensure uniformity and monitoring of the return scrutiny process. Instructions have also been issued to all Proper Officers to process the system-generated scrutiny notices by following the provisions of the GST Acts and Rules and training has been imparted for adherence to quality standards in the adjudication process.
|
The scrutiny notices generated by the IT wing of the department and made available are detailed below:
|
|
|
|
|
|
Press release no. 2300883 dated 18.08.2026
|
Top Tax Officials Deliberate on Key Issues Concerning the Income Tax Department at Conclave
|
The two-day conclave of Principal Chief Commissioners of Income Tax and Principal Directors General of Income Tax, organized by the Income Tax Department, concluded today, August 18, in Jaipur. The conclave was chaired by Shri Ravi Agrawal, Chairman, Central Board of Direct Taxes (CBDT).
|
The event was attended by Members of the CBDT—Shri Pankaj Kumar Mishra, Shri Sanjay Bahadur, Shri Prasenjit Singh, Ms. G. Aparna Rao, Ms. Pallavi Agrawal and Shri Sunil Kumar Singh—along with Principal Chief Commissioners, Principal Directors General, Commissioners of Income Tax (Administration) and other senior officers from across the country.
|
The conclave witnessed extensive deliberations on key issues concerning the Income Tax Department, including e-HRMS, service matters, litigation, reservation policy, taxpayer services, future projects, the Systems Directorate, capacity building, infrastructure, expenditure budget, TDS administration and inter-agency coordination. Senior officers also shared their views and suggestions on the challenges and future priorities of the Department. A documentary produced by the Media Cell of the CBDT was also screened during the programme.
|
Shri Ravi Agrawal, Chairman, CBDT, held open and interactive discussions with senior officers on the future direction and functioning of the Department and emphasized the need for an actionable roadmap based on the suggestions received. Detailed discussions were also held on infrastructure requirements and essential facilities for Income Tax offices across the country.
|
The programme was organized under the guidance of Shri Ravi Agrawal, Chairman, CBDT, and under the leadership of Shri Sumeet Kumar, Principal Chief Commissioner of Income Tax, Rajasthan. Shri Anil Kumar Bhardwaj, Commissioner of Income Tax (Administration & TPS), Jaipur; Shri Gautam Singh Chaudhary, Additional Commissioner of Income Tax (Administration); Shri Surendra Yadav, Deputy Commissioner of Income Tax (Headquarters); and other officers and staff made significant contributions towards the successful conduct of the conclave.
|
At the conclusion of the programme, Ms. G. Aparna Rao, Member (TPS&R), CBDT, delivered the valedictory address. Shri Anil Kumar Bhardwaj, Commissioner of Income Tax (Administration & TPS), Jaipur, thereafter extended a vote of thanks to the Chairman, CBDT, Members of the Board, senior officers and all officers and staff associated with the successful organization of the conclave.
|
The conclave concluded on a positive and forward-looking note, with a shared commitment to translating the deliberations and suggestions into concrete action towards strengthening the Department and enhancing taxpayer services.
|
|
|
|
|
|
|
|
GSTN Advisory no. 672 dated 19.09.2026
|
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.
|
A new version of emSigner (v3.3) is being made available for download for the purpose of providing compatibility with tokens (USB dongles) that are issued on or after 21-September-2026.
|
A. Users with valid certificates: There is no change for the users having existing valid digital certificates and their existing token (USB Dongle) are working, as of 21-Sep-2026. If your existing DSC works normally, you may continue using your current emSigner version.
|
If you encounter signing failures or if your certificate does not appear for selection despite correctly installed token drivers, upgrade to the emSigner version 3.3 by following steps given under point-B below. The emSigner version 3.3 is backward compatible to support the existing tokens (USB dongles).
|
B. Users with newly issued tokens: The users who have been issued a new token (USB Dongle) on or after 21-Sep-2026, either due to issuance of new certificate and dongle, or renewal of certificate in a new dongle, shall have to upgrade to version 3.3 of emSigner by following below steps:
|
Step-1. Please ensure that your system – desktop / laptop / AIO which on which the DSC is used for the GST System, meets the following minimum system requirements:
|
1.1 Operating system and hardware
|
Step-2.Download & install the version 3.3 of emSigner from the GST Portal by navigating to https://www.gst.gov.in/help/docsigner - the older versions of emSigner will not work for such new DSC dongles issued from 21 September 2026 onwards.
|
C. Validity and future renewal: Under CCA’s advisory, DSCs downloaded onto FIPS 140-2 dongles on or before 21 September 2026 can continue to be used until the DSC expires. That date does not automatically invalidate existing DSCs. Subsequent renewal or fresh issuance generally requires a FIPS 140-3 dongle, subject to CCA’s specified exceptions. The CCA migration advisory may be referred for more details on this aspect by navigating to https://cca.gov.in/sites/files/pdf/news/Advisory_on_Migration_from_FIPS_140- 2_to_FIPS_140-3.pdf
|
Please create a ticket on the GST Helpdesk if you need any assistance while upgrading to the emSigner version 3.3 and our teams shall get in touch for resolution.
|
|
|
|
|
|
|
|
4. Lawgics by Ms.Nidhi Aggarwal
|
Ms. Nidhi Aggarwal is delighted to present judgment with a great vision to spread complex GST law in a simple manner amongst the taxpayers, tax professionals, students and knowledge seeker.
|
|
Recently added notes are listed below:
|
|
|
|
|
|
Synopsis: The Delhi High Court dismissed the writ petition involving fraudulent ITC claims, directing the petitioner to pursue appellate remedy u/s 107 of the CGST Act.
|
Caste name: Banson Enterprises & Anr. vs Assistant Commissioner CGST & Ors.
|
Citation: W.P. (C) 6503/2025 dated 15.05.2025
|
Authority: Delhi High Court
|
The petition challenges the Order-in-Original dated 02.02.2025 based on a Show Cause Notice (SCN) dated 03.08.2024 A search was conducted, and statements were recorded including that of one Director admitting to the issuance of fake invoices during the Central Excise period. It was alleged that the Petitioner issued goods-less invoices to enable fraudulent Input Tax Credit (ITC) claims amounting to Rs. 1.85 crore.
|
Contentions of the Petitioner:
|
SCN was issued by unauthorized officer, thus, violates Rule 142(1)(a) of CGST Rules. No pre-consultation as required under Rule 142(1A) of CGST Rules was issued. Consolidated SCN for multiple financial years was issued and challenge to such consolidated action is pending in a separate matter (Quest Infotech case).
|
Contentions of the Department:
The impugned order is appealable, hence writ is not maintainable. The Petitioner’s Director admitted to allegations. Natural justice was followed as the Petitioner received the SCN, filed a reply, and availed of personal hearing. Reliance must be made on SC judgments and Allahabad HC rulings emphasizing alternate remedy u/s 107 CGST Act.
|
Findings and Decision of the Court:
The Court refused to interfere under writ jurisdiction, citing:
|
- No breach of fundamental rights or principles of natural justice.
- Availability of a statutory remedy (appeal) under Section 107 CGST Act.
The Court noted that the Allegations involve serious misuse of ITC, requiring fact-based adjudication, not suited for writ jurisdiction. Thus, the Petitioner was granted liberty to file appeal, and if filed with pre deposit, the appeal shall not be dismissed on limitation.
|
|
|
|
|
|
5. GST Notes by CMA Anil Sharma
1) New series title "Capsule" is added in the Notes section.
|
- Total 62 slides in capsule-01 & capsule 02 Part 1 & 2 and capsule 03 part 1 is added
|
|
|
|
|
|
|
|
6. GST Daily by CA Pradeep Modi
CA Pradeep Modi is presenting judgment analysis under title 'GST Daily - Stay yourself updated'
|
|
|
|
|
|
|
Recap of Latest updates posted on 27.08.2026
|
CBIC issued Notification No. 30/2026-Customs dated 21.08.2026 regarding Seeks to exempt 10 lakh MT of raw sugar falling under tariff heading 1701 from the whole of the customs duty leviable thereon under …
|
GSTN is taking downtime to enhance its services on the GST Portal on 26.08.2026 from 12:00 AM onwards until 6:30 am of 26.08.2026.
|
The Hon’ble Supreme Court in M/s G.R. Infra Projects Limited set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act read with the MPGST Act for the FY 2018-19, and held that a bland and mechanical recital of the words ‘fraud or concealment of facts’,
|
Indian Railway Finance Corporation Ltd received a show cause notice from the GST Authority demanding ₹549.32 crore. The notice, issued under Section 73 of the Central Goods and Services Tax Act, 2017, cites excess input tax credit claims for FY23.
|
The Anti-Corruption Bureau (ACB) on Monday arrested a state tax officer and a senior assistant in Nirmal district for demanding and accepting a bribe of ₹50,000 in connection with a GST audit.
|
CBIC issued Notification No. 71/2026-Customs (N.T.) dated 25.08.2026 regarding Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
|
CBIC issued Notification no. 21/2026-Customs (ADD) dated 21.08.2026 that Seeks to continue applicability of anti-dumping duty on imports of Natural Mica based Pearl Industrial Pigments ..
|
CBDT issued notification no. 115/2026 dated 21.08.2026 to hereby approves deduction under section 45(3)(a)(i) of the Income tax Act, 2025 to the International Institute of Bio Technology and Toxicology , Tamil Nadu for Scientific Research
|
I request the views of tax professionals and TDS experts on the following issue under the Income-tax Act, 2025, regarding reporting in Form 140.
|
|
|
|
|
|
7. PPT/Handbook on GST
|
|
|
|
8. GST/Income Tax in Media
|
|
|
- ₹5.55 Crore GST Credit Under Scanner, Pharma Company MD Arrested
- GST Fraud: Partner Arrested for Rs 15.78 Cr ITC Claims
- Central GST officer caught accepting bribe in Bengaluru
- 170 vehicles detained, goods worth Rs 5 cr seized: Cheema
- Telangana tax dept holds officers personally accountable for unauthorised AI sharing of taxpayer data
- Tax department turns to AI for sharper scrutiny, compliance
- CBI Catches CGST Superintendent and Consultant Red-Handed in ₹1 Crore Bribery Trap Over New Panvel Flat Redevelopment
- Tax officials barred from sharing taxpayer data with AI tools
- Sirmaur pharma company MD held in Rs 6.55 crore GST refund fraud case
- West Bengal AAR says actual-cost electricity recovery not liable to GST
- Haryana: GST officer, CA held red-handed taking ₹3 lakh bribe
- HDFC Life Insurance faces ₹3,365 crore GST tax demand and penalty after appeal order
- GST data to track Andhra Pradesh’s economic growth live
- Gujarat Assembly passes GST amendment, livestock feed regulation bills
- SBI to use UPI data to lend to small businesses without GST registration
- IAMAI wants 5% GST dropped for app-based rides
- Rajasthan govt seizes 44 vehicles in 3 weeks in tax evasion crackdown
- States reject Gauba panel's push for single, nationwide GST registration
- Maruti sees strong growth as GST 2.0 pushes more customers to upgrade to cars, says Partho Banerjee
- Credai-Gujarat seeks GST clarity on FSI purchases
- Tata Steel gets major Supreme Court relief in ₹890 crore GST dispute
- TN Govt earns ₹50,845 crore from sales tax and excise revenue in liquor, aims for revenue expansion and de-addiction initiatives
- Despite GST Council’s no, legislators in UP, other states want Vidhayak Nidhi outside tax net
- CEAT wins ₹107 crore GST appeal, says no impact on financials or operations
- Mahindra Holidays receives ₹11.34-cr GST demand notice
|
|
|
|
|
|
|
|
|
|
|
Webinar - GST Litigation Course
|
|
|
🗓 Date: 26, 27 & 28.11.2024 (Tuesday, Wednesday & Thursday)
⏰ Time: 6:00 pm to 8:00 pm.
🎤 Speaker: Adv. (CA) Arup Dasgupta
▶ Medium: English
🤝 Fees: Rs. 1,999/-
🎥 Recording - Yes
📚 Study material - Yes
🎖 Certificate - Yes
|
|
|
|
|
|
|
|
|
|
|
Hope the above updates is of use to you. Please share your input and feedback at taxupdate.otu@gmail.com
|
|
|
|
|
|
|
|
 
|
Visit our website
|
OTU provides you
|
- Articles on various topics
|
|
- Media - GST, Income Tax & Press R.
|
|
|
|
|
