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This website contains information about recent changes mainly in GST laws. It also contains Articles on various topic in GST. Please visit the website and read more.
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Dear Reader,
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Please find newsletter for your reading and reference.
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Newsletter no. 90 dated 02.07.2023
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Index of the Newsletter
- Recent updates
- GST in Media
- Press Release
- GST Portal
- Lawgics by Ms.Nidhi Aggarwal
- GST notes by CMA Anil Sharma
- Book by CMA Anil Sharma
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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.
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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.
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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.
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The scrutiny notices generated by the IT wing of the department and made available are detailed below:
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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
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Central Board of Direct Taxes issued Circular no. 4 of 2026 dated 31.03.2026 regarding Document Identification Number (DIN).
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Central Board of Direct Taxes (TPL Division) issued Circular No. 03 of 2026 dated 30.03.2026 regarding Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act, 2025
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The Preventive Wing of the Central Goods and Services Tax (CGST) Commissionerate, Shimla, has uncovered an alleged GST fraud involving input tax credit of around ₹5.55 crore in the Kala Amb industrial area of Sirmaur district. The investigation has also led to the arrest of Gaurav Jain, managing director of M/s Samay Pharma India Private Limited, Trilokpur.
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How Was the Alleged GST Fraud Carried Out?
CGST officials alleged that Samay Pharma and M/s Dual Healthcare claimed input tax credit using fake invoices issued by several firms that either did not exist or were found to be non-genuine.
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The investigation found that ITC worth around ₹5.55 crore was allegedly claimed through invoices linked to 10 such firms. Officials examined the transactions to determine whether the supplies mentioned in these invoices had actually taken place.
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What Did Officials Find About the Goods?
Officials said the invoices showed the purchase of goods, but there was no evidence confirming that those goods were actually transported.
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E-way bills and toll-plaza records also did not support the movement of goods mentioned in the invoices, raising questions about whether the transactions reflected genuine supplies.
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How Were GST Refund Claims Allegedly Involved?
Officials further alleged that the fake input tax credit was later included in GST refund claims.
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The suspected credit was allegedly used in an attempt to obtain money back from the government through the GST refund mechanism.
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What Other Irregularities Were Found?
During the investigation, officials found several suspicious transactions, fake firms and invoices without actual movement of goods.
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They also alleged that shell entities were being used to manipulate the GST credit and refund system.
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What Evidence Did Investigators Examine?
The CGST team recorded statements from several people during the investigation and examined digital evidence.
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The inquiry also looked at invoices, the firms connected to them and records relating to the alleged movement of goods.
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Why Was the Managing Director Arrested?
Based on the evidence collected during the investigation, Gaurav Jain, managing director of M/s Samay Pharma India Private Limited, was arrested.
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The arrest was made under Section 69(1) of the Central Goods and Services Tax Act, 2017.
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Follow for daily updates on cybercrime, corporate fraud, DFIR, hacking, investigations, and digital forensics
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GST officers have arrested a partner of a firm engaged in trading of iron and steel goods for fraudulently availing input tax credit of over Rs 15.78 crore.
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Investigations by the Central Goods & Services Tax (CGST), Delhi South Commissionerate's anti-evasion branch revealed that the firm had availed inadmissible ITC on the basis of invoices issued by multiple firms, several of which were found to be non-existent, non-functional, suspended or cancelled.
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Field verification also established that certain suppliers had no genuine business activity at their declared places of business.
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In a statement, the Finance Ministry said, "CGST Delhi South Commissionerate have arrested a partner of the firm engaged in trading of iron and steel goods in a case involving fraudulent availment, utilisation and passing on of inadmissible ITC aggregating to over Rs 15.78 crore through bogus invoices of approximately Rs 87.67 crore."
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Further inquiry established that ITC was availed without actual receipt of goods and was also passed on to various recipients through invoices issued without corresponding supply of goods.
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Based on the evidence gathered during the investigation and statements recorded under Section 70 of the CGST Act, 2017, the accused was arrested on September 14 and produced before the Patiala House Court, which remanded him to judicial custody for 14 days.
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The Superintendent of Central GST, Mohit Pratap Singh, was caught while allegedly accepting a bribe of Rs 8 lakh through a mediator, the Lokayukta said.
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Lokayukta sleuths trapped the Central government officer while he was allegedly accepting the bribe at Kendriya Sadan in Koramangala here, according to a statement.
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According to the Lokayukta, Singh had demanded the money to "close a false complaint" filed against the complainant, Syed Zameer, in connection with pending Central GST dues. PTI GMS SSK
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Punjab’s excise and taxation officials detained 170 vehicles carrying goods suspected to be in violation of GST provisions, officials said on Monday.
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The operation, carried out jointly by all State Investigation and Preventive Units with special focus on Mandi Gobindgarh and Khanna, led to the seizure of iron scrap and finished iron/steel goods valued at more than Rs 5 crore.
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Excise and Taxation Minister Harpal Singh Cheema described the drive as “a wake-up call for those who think they can get away with it.” He emphasised that the government is determined to plug every loophole and ensure that tax compliance becomes the rule of the day rather than the exception.
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A substantial number of vehicles were found without proper invoices and prescribed documents, a clear violation of the GST law.
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Punjab will not allow tax evasion to eat into the state’s revenue. Every legitimate rupee must reach the public exchequer, for it is the lifeblood of development, Cheema said in a statement.
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The minister further informed that the detained consignments are undergoing detailed verification, which is expected to be completed within a week. PTI CHS MPL MPL
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The Telangana Commercial Taxes Department has issued detailed guidelines governing the use of Artificial Intelligence tools and other third party online platforms by its officers, making individual officers personally accountable for any unauthorised sharing of taxpayer information through such platforms.
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Circular No. 1/2026, issued by the department, allows officers to use AI for generic research, drafting and administrative efficiency, but makes it clear that such use cannot come at the cost of taxpayer confidentiality, data security or the independent application of mind by officers.
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The circular prohibits officers and staff from typing, pasting, uploading, scanning, photographing, dictating, transcribing or otherwise transmitting taxpayer related information into any public or commercial AT tool, chatbot, generative AI platform, document analyster, summariser translation or transcription service, or cloud based analytical software, unless the platform has been expressly authorised in writing by the Commissioner of Commercial Taxes or the Government of Telangana.
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CA Jitendra Patel, Partner, Indirect Tax, N.A.Shah Associates LLP, said the circular was a significant and welcome step towards the responsible use of AI by tax officers.
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"The Telangana commercial taxes department's circular No. 1/2026 is a significant and welcome step towards the responsible use of Artificial Intelligence (AI) by tax officers. While the circular encourages the use of AI for research, drafting and administrative efficiency, it rightly emphasises that taxpayers' confidentiality and the independent application of mind by officers cannot be compromised and liable to penal action," Patel said.
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Officers face personal accountability
The restrictions cover a wide range of taxpayer information, including GSTIN, PAN, legal name or trade name, address and contact particulars, bank account details, returns and annexures, financial statements, invoices, e way bill data, discrepancy reports, notices, assessment, adjudication or appellate orders, audit material, refund applications, inspection , search and investigation records, statements recorded during proceedings, and internal notes or legal opinions relating to an identifable taxpayer.
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The circular also makes clear that the responsibility for protecting such information rests with the officer concerned. Unauthorised transmission of taxpayer information to an external AI platform can therefore expose the officer to disciplinary, legal and data protection consequences.
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Ikesh Nagpal, Lead, Indirect Tax, AKM Global, said the circular strikes a balance between the use and AI and the need to protect taxpayer confidentialy.
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"The Telangana Commercial Taxes Department's circular strikes a pragmatic balance between embracing AI and safeguarding taxpayer confidentiality. Rather than prohibiting AI, it permits its responsible use while drawing a firm boundary against sharing identifiable taxpayer information on unauthorised platforms. This is particularly relevant for tax administration, where officers routinely handle highly sensitive financial and transactional data," Nagpal said.
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"More importantly, the circular reinforces that AI may assist but cannot replace the officers' independent application of mind. Every AI generated legal proposition or case citation must be independently verified, and the final order must reflect the officer's own reasoning. This approach places accountability where it belongs with the decision make while still allowing technology to improve efficiency in tax administration," he added.
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AI cannot replace tax officer's judgment
The department has also stressed that AI cannot replace the independent judgment required from officers, particularly while issuing notices, assessments, adjudication orders and other quasi judicial decisions.
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Manoj Mishra, Partner and Tax controversy Management leader, Grand Thornton Bharat, said the circular comes at a time when AI is becoming increasingly embedded in legal and tax workflows.
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"As AI becomes increasingly embedded in legal and tax workflows, the focus has rightly shifted from whether AI should be used to ensuring it is used responsibly and within the boundaries of law. Recent judicial interventions, where courts have cautioned against mechanical reliance on AI generated content and even set aside orders lacking independent application of mind, underscore that technology cannot substitute statutory decision making. Recent Telangana's Circular on AI use is therefore a timely and pragmatic intervention. It reinforces that taxpayers information remains confidential under the GST framework and the Digital Personal Data Protection Act, and that unauthorised disclosure on public AI platforms can trigger disciplinary, legal and data protection consequences. By permitting AI for generic research and drafting while mandating human verification, confidentiality safeguards and independent judgment, the circular offers and balanced governance framework that could serve as a useful precedent for tax administrations across the country , "Mishra said.
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"The circular makes one point unmistakably clear: custodianship of taxpayer data carries personal accountability. Any unauthorised disclosure through public AI platforms may expose the officer to disciplinary action, criminal and data protection consequences, while also jeopardising the validity of the underlying tax proceedings. AI may improve administrative efficiency, but responsibility for data security, legal accuracy and independent decision making cannot be delegated to an algorithm," he added.
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Public AI platforms treated as third party transmission
Aravind Srivatsan, Partner and India Tax Leader, Nangia Global, described the framework as what could be termed a first of its kind detailed code governing the use of AI tools by tax department staff.
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He said the Telangana Government has acknowledged that officers are increasingly using AI based tools to improve the speed, consistency and quality of their work, while making it clear that such use cannot compromise taxpayer confidentiality, data security of the officer's independent judgment.
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Srivatsan pointed out that large language models, generative AI platforms, chatbots, document analysers, summarisers, translators, transcription services and coding assistants may process information on private servers, frequently outside India. Information entered into such platforms may also be logged, retained , reviewed or used for model training, he said.
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According to Srivatsan , typing , pasting, uploading, scanning, photographing or dictating departmental material into an external AI platform amounts to electronic transmission of information to a third party and can create risks of data leakage, misuse and subsequent litigation.
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He said that where an officer transmits taxpayer particulars to an external AI engine without authority of law or taxpayer consent, the act can attract personal accountability.
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Disciplinary, criminal and data protection consequences
The circular provides for consequences where taxpayer information is disclosed without authorisation. These can include disciplinary action under the applicable Telangana Civil Services rules, possible criminal consequences under applicable law and data protection consequences under the Digital Personal Data Protection Act, 2023.
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The circular also addresses the potential impact on tax proceedings where AI generated material is used without proper verification. An officer remains responsible for the accuracy of statutory provisions, legal propositions and judicial precedents relied upon in an official proceeding.
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Aditya Singhania, Founder of Trackase, said the guidelines could address the unauthorised and unconscious sharing of taxpayer data through general AI applications while also establishing individual responsibility for breaches.
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He said the framework draws a clear distinction between the role of humans and machines in proceedings where tax officers exercise quasi judicial authority. He also pointed to instances where courts have taken cognisance of non existent. AI generated citations and said the Telangana framework provides detailed guidance for responsible use of AI by tax officials.
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Officers told to delete past taxpayer data
The department has also addressed information that may already have been entered into AI platforms.
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Officers and staff have been directed, to the extent technically feasible, to delete taxpayer related information previously entered into AI platforms, along with associated chat histories and stored files.
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The restrictions also extend to the use of personal mobile phones, tablets, laptops, personal email accounts and personal cloud storage for processing departmental material through AI tools.
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At the same time, the circular does not prohibit AI use altogether. Officers can use AI for generic research, drafting assistance and language related tasks, provided identifiable taxpayer information is not shared and AI generated material is independently verified before being relied upon.
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The framework effectively places a clear boundary around the use of AI in tax administration. AI can be used as an efficiency tool, but the responsibility for taxpayer confidentiality, data security, legal accuracy and independent decision making remains with the tax officer.
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Source: cfo economictimes
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The tax department is increasingly using artificial intelligence (AI), data analytics and information from multiple government databases to identify anomalies, detect potential tax risks and sharpen scrutiny of taxpayers.
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According to tax officials and chartered accountants TNIE spoke to, the approach is moving beyond checking individual tax returns to analysing patterns across Income Tax Returns, GST returns, e-invoices, e-way bills, registrations and historical taxpayer behaviour. The objective is to make scrutiny more targeted and improve voluntary compliance.
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The Income-Tax department already processes information available through systems such as the Annual Information Statement (AIS), which gives taxpayers details of financial transactions and income-related information available with the tax authorities. More sophisticated AI tools could help identify patterns across these datasets and flag cases requiring closer examination.
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Jigar Doshi, country head - Indirect Tax, Ascentium India, said the department's scrutiny and audit process was no longer limited to information submitted in a particular return.
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“Increasingly, the department is able to run data-driven simulations across multiple sources — including Income Tax Returns, GST returns, e-invoices, e-way bills, registrations and historical taxpayer behaviour — to identify anomalies and potential tax risks,” he said.
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GST audits go deeper
GST administration is also making greater use of centralised analytics to identify suspicious transactions and taxpayers. Platforms such as DGRAM are used to flag fake registrations, suspicious input tax credit (ITC) chains and potential tax-evasion patterns, while BIFA (Business Intelligence and Fraud Analytics) acts as a risk and exception-reporting engine using the all-India GST database.
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At the state level, tax administrations are also developing their own analytical capabilities. Maharashtra's Business Intelligence & Data Warehouse (BIDW), for instance, combines a data warehouse with an analytics layer to help identify cases for scrutiny and audit.
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“Manual audits and sample testing alone may not be sufficient against AI-enabled regulatory scrutiny,” says Rajat Mohan, managing partner at AMRG Associates, adding that businesses are facing greater scrutiny of historical transaction data and cross-period discrepancies.
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GST audits can involve reconciliation across GSTR-1, GSTR-3B, GSTR-2B, e-way bills and e-invoices. Automated systems can identify differences in ITC, outward supplies and turnover, as well as claims involving suppliers whose registrations were subsequently cancelled or who failed to discharge their tax liabilities.
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The scale of information available to tax authorities is significant. India had more than 1.65 crore GST taxpayers as of May 2026, generating millions of invoices and returns that can be analysed alongside income-tax information.
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This allows authorities to identify issues such as unusual refund claims, short payment of GST, excessive ITC claims and inconsistencies between sales and purchases.
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The growing ability to combine information from GST, income tax, customs and other government systems could allow tax authorities to build a wider financial profile of taxpayers.
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According to experts, this means for businesses conventional reconciliation of books with tax returns may no longer be sufficient. Companies may increasingly need to identify potential risks before they are flagged by the department.
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AI could also allow the department to alert taxpayers to potential discrepancies, seek clarification digitally and escalate cases for formal scrutiny where required.
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However, AI is likely to remain an aid rather than a substitute for human judgment. Officers would still have to verify facts and take responsibility for assessment decisions.
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“AI is an enabler,” one tax official said, stressing that the taxpayer or professional taking the final tax position would continue to be accountable. AI cannot be treated as a substitute for human judgment, particularly in complex tax matters.
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Source: The New Indian Express
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The Central Bureau of Investigation (CBI) has arrested Superintendent, Land and Building Section at office of Commissioner of CGST and Central Excise, Raigad and a CGST consultant, in a bribery case.
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The CBI registered the instant case on 09.09.2026 against the accused Superintendent and unknown others based on a complaint by the Project Head of a private realty company at New Panvel. The realty company had undertaken a redevelopment project of two Buildings at Sector 17, New Panvel. A total of 24 of these flats are owned by the CGST & Central Excise, Raigad Commissionerate for which the necessary approvals from the local authority have already been received. It was alleged in the complaint that the accused Superintendent demanded Rs. 1 Crore for the NOC and handing over of the flats for redevelopment. During the verification of the complaint, the accused officer demanded Rs. 10 Lakh in cash on 10.09.2026, Rs. 20 Lakh as downpayment of a flat purchased by the accused public servant and Rs. 70 Lakh on later stage for other officers of DG HRD CGST, New Delhi.
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The CBI laid a trap on 10.09.2026 while the accused Superintendent directed the complainant to handover Rs. 10 Lakh undue advantage to a CGST consultant, who was present there. Both the accused persons have been arrested on 10.09.2026 and were produced before the competent court on 11.09.2026 which has granted two days of police custody of both the accused persons.
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Further investigation is being undertaken.
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Amid the growing use of artificial intelligence in tax administration, the state commercial taxes department has imposed strict safeguards on the use of AI tools by its officials, making them personally accountable for any unauthorised disclosure of taxpayer information through such platforms.
In circular No. 1/2026, the department allowed the use of AI for generic research, drafting and administrative tasks, but underscored that taxpayer confidentiality, data security and independent decision-making by officers cannot be compromised for convenience.
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The guidelines prohibit officers and staff from typing, pasting, uploading, scanning, photographing, dictating, transcribing or otherwise transmitting taxpayer-related information to any public or commercial AI tool, chatbot, generative AI platform, document analyser, summariser, translation or transcription service, or cloud-based analytical software.
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Such platforms may be used for taxpayer-related information only if they have been expressly authorised in writing by the commissioner of commercial taxes or the Telangana govt.
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The move comes at a time when the department is increasingly deploying AI-driven systems for taxpayer monitoring, risk assessment, and scrutiny. While AI is being leveraged to detect anomalies and improve tax administration, the circular seeks to ensure that sensitive taxpayer data does not flow into unauthorised external platforms during the process.
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The department has also cautioned officials against relying on AI-generated outputs as a substitute for their own judgement.
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Officials remain responsible for independently examining facts, interpreting the relevant tax laws and arriving at decisions based on their own assessment.
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The circular makes it clear that responsibility for compliance rests with individual officers. It warns that any unauthorised sharing, disclosure or transmission of taxpayer information through AI tools or other third party platforms could attract penal action, reinforcing accountability as the department expands the use of technology in tax administration.
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Source: The Times of India
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The Preventive Wing of the Central Goods and Services Tax (CGST) Commissionerate, Shimla, has unearthed an Rs 6.55-crore fraud involving fake invoices and fraudulent claims of input tax credit (ITC) and GST refunds in the Kala Amb industrial area of Sirmaur district and arrested the managing director (MD) of a pharma company. The accused has been identified as Gaurav Jain, MD of M/s Samay Pharma India Private Limited, Trilokpur, Sirmaur. According to officials, the investigation revealed that Samay Pharma and M/s Dual Healthcare had allegedly availed ITC on the basis of invoices issued by several fake and non-existent supplier firms.
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It was found that ITC amounting to Rs 5.55 crore had allegedly been claimed through invoices linked to 10 non-existent firms. The officials also found that the invoices showed supplies for which the actual movement of goods could not be verified through e-way bills and toll-plaza data.
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The alleged fraudulent ITC was subsequently included in the GST refund claims, with an attempt reportedly made to obtain cash refunds from the government exchequer.
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The investigating officials found the alleged use of fake firms, invoices without actual movement of goods, suspicious accounting entries and shell entities to manipulate the GST input-credit and refund mechanism.
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The officials recorded the statements of various people and examined digital evidence, based on which Jain was arrested under Section 69(1) of the Central GST Act, 2017.
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The West Bengal Authority for Advance Ruling (AAR) has held that electricity charges recovered by a commercial building maintenance company from occupants at actual cost, without any markup or profit, will not attract Goods and Services Tax (GST).
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The ruling was pronounced on September 1 in the case of DH Maintenance Ltd, which provides common-area maintenance and facility management services for a commercial building in Kolkata.
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DH Maintenance pays electricity charges to distribution company CESC Ltd for electricity consumed in the building and recovers the cost from the occupants. The company sought clarity on whether such recovery could be treated as reimbursement in the capacity of a “pure agent” and excluded from the value of its maintenance services for GST purposes.
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A pure agent under GST is a person who incurs costs or expenses on behalf of a client while providing a main service, and later claims reimbursement for the exact amount spent without adding any markup.
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Under the proposed billing arrangement, electricity used in individual offices for normal consumption and heating, ventilation and air-conditioning (HVAC) would be charged according to sub-meter readings. The electricity cost for common areas would be distributed among the occupants based on the super-built-up area of their respective units. The company would recover the electricity cost without adding any profit or markup.
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The issue was significant because electricity supplied along with maintenance services would ordinarily form part of a composite supply. In such a case, the GST rate applicable to the principal maintenance service would apply to the electricity component as well.
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However, the AAR relied on Circular No. 206/18/2023-GST dated October 31, 2023. The circular provides that where electricity is supplied along with renting of immovable property or maintenance services, it generally forms part of a composite supply. But where electricity is recovered on an actual basis — at the same amount charged by the electricity distribution company — the supplier is deemed to be acting as a pure agent for the electricity supply.
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Interestingly, the AAR observed that DH Maintenance did not strictly satisfy the normal pure-agent test. It noted that electricity was an integral part of the maintenance and management services provided by the company.
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The authority, however, said the specific deeming provision in the 2023 circular would apply. Since DH Maintenance proposed to charge occupants the same amount as charged by CESC, without any markup or profit, the electricity recovery would be treated as pure-agent recovery.
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The AAR also extended this treatment to electricity used in common areas. The balance amount of the CESC bill, after accounting for electricity consumed in individual offices and HVAC, would be apportioned among occupants according to their respective areas.
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“This ruling reinstates the position under the Circular on the taxability of electricity charges recovered on a metered basis, i.e. HVAC and non-HVAC, and aligns with the position adopted by most industry players. A key aspect, however, is the ruling’s finding that electricity charges relating to common area are also non-taxable as recovered in the capacity of pure agent,” said Harpreet Singh, partner, Indirect Tax, Deloitte.
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“While this is a welcome position, it remains contentious and is likely to be challenged by the tax authorities before the Appellate Authority,” he added.
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For January 2026, the CESC bill was Rs 20.19 lakh for 196,520 kilowatt-hours (kWh) of consumption. Of this, Rs 10.24 lakh related to non-HVAC consumption in individual offices, Rs 6.35 lakh to HVAC consumption and Rs 3.61 lakh to common-area consumption.
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The Revenue had pointed out that similar issues had arisen in earlier adjudication proceedings for 2018-19 and 2019-20. The AAR, however, distinguished those proceedings, saying they related to the company’s existing billing pattern, whereas the present ruling concerned the proposed billing pattern.
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The AAR ultimately ruled that electricity charges recovered at actual cost, including charges relating to HVAC and common-area consumption, would be excluded from the value of the company’s supply and would not attract GST under the proposed arrangement.
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Source: Business Standard
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Press release no. 2300883 dated 18.08.2026
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Top Tax Officials Deliberate on Key Issues Concerning the Income Tax Department at Conclave
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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).
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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.
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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.
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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.
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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.
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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.
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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.
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Press release dated 18.08.26
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Based on ground intelligence and analysis of data on outward foreign remittances, the Income Tax Department has identified several suspicious entities that remitted large amounts of foreign exchange over the last three years. A nationwide network of entities engaged in remitting funds abroad was uncovered during a search operation conducted on a group of fictitious charitable trusts involved in providing accommodation entries against bogus donations/contributions. Preliminary ground verification revealed that the entities making these remittances were either non-filers or were filing income-tax returns showing very small turnovers. The turnovers had no apparent correlation with the large amounts of money being remitted abroad. They also did not appear to match the stated purpose of the remittances, such as payment for freight, import of software, or import of consulting services. Further ground-level intelligence revealed that these entities were not actually operating from the addresses declared by them.
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Further analysis of the data also revealed that a large number of Form 15CB certificates were issued by a relatively small group of professionals. The remitted funds were also received by a clustered group of entities. Form 15CB, read with Rule 37BB of the Income-tax Rules, 1962 (corresponding to Form 146 read with Rule 220 of the Income-tax Rules, 2026), requires the Accountant certifying a foreign remittance to verify its taxability with reference to the books of account and other relevant documents. However, the findings raise concerns about whether adequate due diligence was carried out by the Accountants before issuing these certificates.
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On 18.08.2026, the Department launched a nationwide detailed verification exercise to verify these foreign remittances, focussing on shell entities, the persons behind them, and the professionals who have issued Form 15CB certificates. Entities located in districts along the country’s land borders and remitting significant amounts of money abroad have also been covered in the exercise. The exercise has covered approximately 394 entities (including 117 entities located in land-border States), and 36 professionals.
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The Department emphasises that Accountants issuing certificates in Form 15CB/Form 146 are expected to exercise due care, diligence and professional judgment. They should properly examine the underlying transactions and relevant facts before certifying the remittances, as these certifications play an important role in maintaining trust in the system.
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Further investigations are currently underway.
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GSTN Advisory no. 672 dated 19.09.2026
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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.
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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.
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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.
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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).
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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:
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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:
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1.1 Operating system and hardware
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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.
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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
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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.
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GSTN is taking downtime to enhance its services on the GST Portal on 18.09.2026 from 12:00 AM onwards until 2:00 am of 18.09.2026.
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We shall be enhancing services on the GST portal on : 18th Sept’26 12:00 AM onwards. GST Portal services will not be available until 18th Sept’26 02:00 AM. The inconvenience caused is regretted.
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GSTN is taking downtime to enhance its services on the GST Portal on 17.09.2026 from 03:00 AM onwards until 4:30 am of 17.09.2026.
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We shall be enhancing services on the GST portal on : 17th Sept’26 03:00 AM onwards. GST Portal services will not be available until 17th Sept’26 04:30 AM. The inconvenience caused is regretted.
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GSTN is taking downtime to enhance its services on the GST Portal on 16.09.2026 from 12:00 AM onwards until 2:00 am of 16.09.2026.
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We shall be enhancing services on the GST portal on : 16th Sept’26 12:00 AM onwards. GST Portal services will not be available until 16th Sept’26 02:00 AM. The inconvenience caused is regretted.
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5. Lawgics by Ms.Nidhi Aggarwal
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Ms. Nidhi Aggarwal is delighted to present GST Notes/Law in a simplified manner under the title “ Lawgics ”. The note is prepared in a series of PDFs encompassing GST Law and the interpretations thereof in simple manner. The author with a great vision to spread complex GST law in a simple manner amongst the taxpayers, tax professionals, students and knowledge seeker is presenting the Lawgics in piecemeal at regular interval.
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6. GST Notes by CMA Anil Sharma
1) Shri CMA Anil Sharma, Shri CMA Gurdev Singh Saini and Smt. CMA Bhawna Sharma posted Chapter-15 containing CGST Act in simple language in PPT format. This is to make dealers, professionals, academicians, students etc. understand the basics of GST laws. Each Chapter in CGST Act, 2017 is explained in the form of Slides as given below for easy understanding of the Act:
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Chapter-15 slides given below:-
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7) Book by CMA Anil Sharma
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Book by CMA Anil Sharma, B.Com (Honrs), M.Com, FCMA co-author of the book "Handbook on GST Audit by Tax Authorities" has authored yet another book title Goods & Service Tax – Some Perceptions and Reflections. Buy now at Price Rs. 240- (Rs.300/- minus 20% Discount).
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If you wish to buy this book please write to us at taxupdate.otu@gmail.com
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If you wish to share your article with maximum readers then please send the article at taxupdate.otu@gmail.com. We shall publish it with all due credit to you.
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Hope the above updates is of use to you. Please share your input and feedback at taxupdate.otu@gmail.com
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