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taxupdate.otu@gmail.com or 7738647904
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Newsletter 146 dated 02.12.2024
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Dear Reader,
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Please find newsletter for your reading and reference.
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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
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Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 02/2026 – Central Tax dated 07.05.2026.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
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Notification No. 02/2026 – Central Tax dated 07.05.2026
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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.
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This notification shall be deemed to have come into force on the 1st day of April, 2026.
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BALASUBRAMANIAN KRISHNAMURTHY,
Joint Secretary
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Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 01/2026 – Central Tax dated 21.04.2026 that Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 01 /2026 Central Tax dated 21.04.2026
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G.S.R (E)… ( In exercise of the powers conferred by sub section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the GST Council, hereby extends the due date for furnishing the return in FORM GSTR 3B for the month of March, 2026 till the twenty first day of April, 2026, for the registered persons who are required to furnish return under sub section (1) of section 39 read with clause (i) of sub rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
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2. This notification shall come into effect from 20th day of April, 2026.
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(Kangale Shrunkhala Motiram)
Director
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Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 20/2025 – Central Tax dated 31.12.2025 which Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025
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1. These rules may be called as the Central Goods and Services Tax (Fifth Amendment) Rules, 2025. They shall come into force from 1st day of February, 2026.
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2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 31C, the following rule shall be inserted, namely: —
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"31D. Value of supply of goods on basis of retail sale price. -(1) Notwithstanding anything contained in the provisions of this Chapter, the value of supply of goods bearing the description specified in column (3), falling under the corresponding Chapter/ heading/ sub-heading/ tariff item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely: -
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(2) The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner, namely: —
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Tax amount = (Retail sale price X tax rate in % of applicable taxes) / (100+ sum of applicable tax rate).
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Explanation. — For the purposes of this rule, —
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(a) “applicable tax” means IGST or CGST or SGST or UTGST as the case may be.
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(b) "retail sale price" means the maximum price declared on goods at which such goods in packaged
form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by
whatever name called;
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(c) where on the package of any specified goods more than one retail sale price is declared, the
maximum of such retail sale price shall be deemed to be the retail sale price;
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(d) where the retail sale price declared on packages of any specified goods is altered to increase the
retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be
deemed to be the retail sale price;
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(e) where different retail sale prices are declared on different packages for the sale of any specified
goods above in packaged form in different areas, each such retail sale price shall be the retail sale
price for the purposes of valuation of the specified goods intended to be sold in the area to which
the retail sale price relates.".
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3. In the said rules, in rule 86B, in the first proviso, after clause (e), the following clause shall be inserted, namely: —
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"(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in respect of goods specified under rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price:".
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Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended, vide notification No. 18/2025– Central Tax, dated the 31st October, 2025, vide number G.S.R. 805(E), dated the 31st October, 2025
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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
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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
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Directorate General of Foreign Trade (DGFT) issued Trade Notice 28/2026-27 dated 16.09.2026 regarding Revision in Timeline for Issuance of PSIC and One-time Relaxation for Issuance of Backlog PSICs
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Kind attention is invited to earlier Trade Notice No. 22/2026-27 dated 25.08.2026 regarding enhancements in the Pre-Shipment Inspection Agency (PSIA)/Pre Shipment Inspection Certificate (PSIC) process.
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2. In order to facilitate smooth implementation of the revised PSIA/PSIC module, the following relaxations are hereby made to the provisions contained in the aforesaid Trade Notice:
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i. One-time transitional arrangement for issuance of PSICs
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A one-time relaxation of seven days from the date of issuance of this trade notice is hereby provided to the recognized PSIAs for clearing the backlog PSICs pertaining to inspections conducted prior to 25.08.2026, where such certificates could not be issued due to system restrictions introduced pursuant to the aforesaid Trade Notice.
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ii. Revision in timeline for issuance of PSIC
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Para 2(ii) of Trade Notice No. 22/2026-27 dated 25.08.2026 shall stand substituted with the following:
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"The PSIC shall be generated and issued within 2 days from the date of inspection. The system shall permit generation and issuance of the PSIC only within the prescribed timeline. The PSIC uploading shall be done from the same geographical location/country where inspection is carried out."
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3. All other provisions of Trade Notice No. 22/2026-27 dated 25.08.2026 shall remain unchanged.
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This issues with the approval of the DG, DGFT.
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The Directorate of Revenue Intelligence (DRI) seized more than 362 metric tonnes of Pakistan-origin dry dates under 'Operation Deep Manifest' during an enforcement drive targeting illicit trade conduits.
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Acting on specific actionable intelligence, operational teams intercepted 13 cargo containers carrying the consignments at CFS Ahmad in Nashik , which a Mumbai-based commercial entity imported.
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According to the Ministry of Finance, the shipments arrived via Jebel Ali in the United Arab Emirates, accompanied by import clearance paperwork that falsely declared the UAE as the sovereign country of origin.
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Official findings revealed that the commercial consignment moved through a deliberate routing network designed to mask its true origin. The cargo started its maritime transit from Karachi Port in Pakistan, reaching Jebel Ali Port in the UAE abroad an initial vessel.
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"Preliminary investigation revealed a carefully orchestrated transshipment arrangement designed to conceal the Pakistan-origin of the goods," the Ministry stated.
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The operational breakdown showed that the illicit cargo underwent minimal physical handling in the Gulf transit hub to obscure the paper trail.
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"The dry dates were initially shipped from Karachi Port, Pakistan, to Jebel Ali Port, UAE, in one set of containers aboard one vessel," the official statement noted.
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Handlers in the transit zone then re-routed the shipment onto another carrier line, it state.
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"At Jebel Ali, the goods were merely transshipped and transferred to another set of containers and loaded onto a different vessel for onward shipment to India through entities operated by Pakistani nationals," the Ministry confirmed.
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Border and port enforcement tightened following regulatory revisions enacted by the Directorate General of Foreign Trade (DGFT) in mid-2025.
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The Ministry mentioned that following the Pahalgam terror attack, the Government of India, in the interest of national security, imposed a complete prohibition on the direct or indirect import or transit of all goods originating in or exported from Pakistan, with effect from 02.05.2025, vide DGFT notification no. 06/2025-26 dated 02.05.2025.
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To counter non-compliant import tactics across container terminals, central enforcement authorities launched structured surveillance protocols targeting third-party trade jurisdications.
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"In response, DRI, under 'Operation Deep Menifest", has been consistently identifying, intercepting and seizing Pakistan-origin goods attempted to be imported into India through third-country routing," the Ministry said.
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Customs and intelligence officials continue to track intermediate entities connected to commercial paper falsification, fraudulent routing manifests, and proxy transshipment nodes.
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"The seizure underscores (DRI's sustained resolve to identify, disrupt and dismantle sophisticated networks seeking to circumvent trader prohibitions through misdeclaration , transshipment and manipulation of documentation, thereby safeguard national security and straightening supply chain integrity," the Ministry added.
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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 -
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These rules may be called the Income-tax (Fourth Amendment) Rules, 2026
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Directorate of Income Tax (Systems) of Central Board of Direct Taxes (CBDT) issued notification no. 3/2026 dated 15.09.2026 to prescribe Procedure for registration of reporting person/entity and submission of Form No. 98 as per rule 160 of the Income tax Rules, 2026.
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Rule 160 of the Income-tax Rules, 2026 (hereinafter, "the Rules") specifies that every person referred to in clauses (a) and (b) of sub-rule (2), who has received any declaration in Form No. 97 in relation to a transaction specified in column 2 of Table in rule 159, shall furnish a statement in Form No. 98.
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2. As per rule 160, the statement in Form No. 98 shall be furnished through online transmission of electronic data to a server designated for this purpose. As per sub-rule 3 of rule 160, the statement in Form No. 98 shall:
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(a) where the declarations are received by the 30th September, be furnished by the 31st
October of that year; and
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(b) where the declarations are received by the 31st March, be furnished by the 30th April
of the financial year immediately following the financial year in which the form is
received.
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3. In exercise of the powers under rule 332 of the Income-tax Rules, 2026, the Director General of lncome-tax (Systems) hereby lays down the following procedure:.
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(a) Registration and Generation of Income Tax Department Reporting Entity Identification Number (ITDREIN): The reporting person/entity is required to get registered with the Income Tax Department by logging in to the e-filing website (https://eportal.incometax.gov.in) with the log-in ID used for the purpose of filing the Income Tax Return of the reporting person/entity. The reporting person/entity needs to click on "Reporting Portal" link under "Pending Actions" tab at e-filing portal to access "Reporting Portal" for first time registration. The reporting person/entity will mandatorily be required to enter the details of form type, category and address of reporting person/entity along with the details of the principal officer.
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On successful submission, the ITDREIN is generated and the principal officer will receive a confirmation e-mail on his/her registered e-mail address and SMS at his/her registered mobile number. There will be no option to deactivate ITDREIN, once it is generated.
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The reporting person/entity already registered for compliance of erstwhile Form No: 61 are not required to register for Form No. 98 and the existing ITDREIN as well as the respective principal officers shall continue to remain valid. For the purpose of verification of Form No. 98, the principal officer will act as "Designated Director".
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(b) Submission of Form No. 98: As per rule 160, a statement in Form No. 98 is required to be furnished by the reporting person/entity. The prescribed Schema, Report Generation and Validation Utility for Form No. 98 and Generic Submission Utility can be downloaded from the Reporting Portal under "Resources" tab. The prepared Statement to be filed is required to be digitally signed by and uploaded at the Reporting Portal or through Generic Submission Utility through the login credentials (PAN and password) of the principal officer.
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(c) Submission of correction statement: In case the reporting person/entity comes to know or discovers any inaccuracy in the information provided in the statement or the defects have been communicated to the reporting person/entity through Data Quality Report (DQR) after submission of Statement, it is required to remove the defects by submitting a correction statement. The number of "Reports Requiring Correction (RRC)" will be visible against the original statement on Reporting Portal. The user can download the DQR file from the DQR column under "Statements" Tab of Reporting Portal, which can then be opened on the Report Generation Utility to find and fix the errors. The reporting person/entity needs to rectify all the defects till the number of "Reports Requiring Correction (RRC)" becomes zero within the specified period.
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(d) Deletion of Submitted Reports in a statement: In case the reporting person/entity wishes to delete the inadvertently filed reports within a statement, it can choose the statement type as "Deletion Statement" and file all such reports within a single statement to be deleted with exact previously filed values against each field. The manner of filing Deletion Statement shall be similar to submission of correction statement.
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(e) Security, archival and retrieval policies: The reporting person/entity is required to document and implement appropriate information security policies and procedures with clearly defined roles and responsibilities to ensure security of submitted information and related information/documents. The reporting person/entity is also required to document and implement appropriate archival and retrieval policies and procedures with clearly defined roles and responsibilities to ensure that submitted information and related information/documents are available promptly to the competent authorities.
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This notification shall come into force with effect from /5~f September 2026. The Reporting for F.Y. 2025-26 and earlier years (including correction/ deletion) will continue as per the provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962, through Form No. 61 as per Notification No. 2 of 2018 dated 05.04.2018.
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Central Board of Direct Taxes (CBDT) issued notification no. 119/2026 dated 14.09.2026 to to hereby approve the Indian Institute of Technology , Roorkee (PAN: AAALI0033R) for Scientific Research under the category of University, college or other institution , for the purposes of Section 45(a)(i) of the Income tax Act, 2025, and rules 32 and 34 of the Income tax Rules, 2026.
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This notification shall be applicable to the Indian Institute of Technology, Roorkee for the tax years 2026-27 to 2030-2031, subject to the condition that it shall -
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(i) comply with the conditions specified in rule 34 of the Income-tax Rules, 2026;
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(ii) prepare statement under section 45(4)(a) of the Income tax Act, 2025 for each year in Form No. 15 and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person authorized by him on or before the 31st May, immediately following the tax year in which the donation is received, in accordance with rule 31 of the Income tax Rules, 2026:
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(iii) furnish to the donor, a certificate in Form No. 16 specifying the amount of donation in accordance with rule 31 of the Income tax Rules, 2026.
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Directorate of Income Tax (Systems) of Central Board of Direct Taxes (CBDT) issued notification no. 2/2026 dated 10.09.2026 to prescribe Format, Procedure and Guidelines for submission of Statement of Financial Transaction (SFT-2518) for Mutual Fund Transactions under section 508(1) of the Income-tax Act, 2025 read with sub-rule 6 of rule 237 of the Income-tax Rules, 2026 by Registrar and Share Transfer Agent.
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Directorate of Income Tax (Systems) of Central Board of Direct Taxes (CBDT) issued notification no. 1/2026 dated 10.09.2026 to prescribe the Format, Procedure and Guidelines for submission of Statement of Financial Transaction (SFT-2517) for Depository Transactions under section 508(1) of the Income-tax Act, 2025 read with sub-rule 6 of rule 237 of the Income-tax Rules, 2026.
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Central Board of Direct Taxes (CBDT) issued notification no. 118/2026 dated 09.09.2026 to hereby specify Secretary , ITE&C , Government of Andhra Pradesh for the purpose of sharing of information regarding income-tax payers for identifying eligible beneficiaries under various welfare schemes being implemented by Government of Andhra Pradesh.
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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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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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Months long investigation reveals defrauding exchequer of over Rs. 2,500 crore (approx.); Rs. 75 lakh cash, 160 MT areca nuts seized (approx.); Nine arrested
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Syndicates imported areca nuts into India from Indonesia, Thailand, Malaysia and other South-East Asian countries by mis-declaring country of origin as Bangladesh
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Licence of Customs Broker firm responsible for clearance of most of the fraudulent imports of areca nuts suspended
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Press release no. 2300102 dated 16.08.2026
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The Directorate of Revenue Intelligence (DRI), in a month-long intelligence-led operation, has dismantled a major network involved in importing South-East Asian areca nuts into India by falsely declaring them as Bangladeshi origin and fraudulently availing concessional duty benefits under the South Asian Free Trade Area (SAFTA). The investigation has so far revealed a potential revenue loss of more than Rs. 2,500 crore. Nine persons have been arrested in connection with the case.
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The import of areca nuts into India attracts a Basic Customs Duty (BCD) of 100%. However, eligible imports of areca nuts made under SAFTA agreement are fully exempt from customs duty. The areca nuts originating from Bangladesh are entitled to exemption under SAFTA if imports meet the prescribed Rules of Origin criterion.
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Intelligence gathered and developed by DRI indicated that certain syndicates were fraudulently claiming the SAFTA benefits on a very large scale on imports of areca nuts. While they were importing areca nuts originating and sourced from Indonesia, Thailand, Malaysia and other South-East Asian countries, they were mis-declaring the country of origin of areca nuts imported into India as Bangladesh.
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Thereafter, simultaneous searches were conducted at multiple premises linked to importers, Customs Brokers and IEC holders in Kolkata and Visakhapatnam. Several incriminating documents and substantial evidences establishing the South-East Asian origin of Areca nuts were recovered. DRI officers also recovered and seized around Rs. 75 lakh in cash, believed to be sale proceeds of the illegally imported goods. A live consignment of around 160 MT of areca nuts.
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The investigations so far have revealed huge scale of fraudulent imports of areca nuts in which exchequer has been duped of customs duty in excess of Rs 2,500 crore in recent years. The masterminds were facilitating the import of areca nuts from South-East Asian countries into one of the EPZ in Bangladesh and thereafter routing the goods to India merely changing containers and bags and passing them off as Bangladeshi-origin areca nuts. They had fraudulently obtained SAFTA Certificates of Origin from Bangladeshi authorities. The masterminds were charging substantial commissions from Indian importers for arranging the routing, documentation, clearance and transportation of the consignments and massive collection of payments in cash... The investigation has also brought to light the use of hawala channels and dummy entities for movement and layering of the financial proceeds.
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Investigation has further revealed that one Customs Broker firm was particularly responsible for clearance of most of the fraudulent imports of areca nuts identified in the case. Consequent to the ongoing investigation by DRI, the Customs Broker's licence has been suspended by the competent authority. Nine persons have been arrested so far in connection with the case.
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Such illegal imports adversely impact domestic areca nut growers and legitimate trade by creating unfair price distortion, and disrupting the level playing field for legitimate businesses. Besides causing huge loss to the Government revenue, these illegal activities also undermine regulated trade practices and economic security in the border regions.
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With this operation, DRI has effectively disrupted a well-organised network involved in systematic mis-declaration of country of origin, fraudulent availment of SAFTA benefits and large-scale evasion of customs revenue.
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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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GSTN is taking downtime to enhance its services on the GST Portal on 12.09.2026 from 01:30 AM onwards until 3:30 am of 12.09.2026.
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We shall be enhancing services on the GST portal on : 12th Sept’26 1:30 AM onwards. GST Portal services will not be available until 12th Sept’26 03:30 AM. The inconvenience caused is regretted.
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CBDT has issued Notification No. 114/2026 dated 14.08.2026, notifying the rules and prescribed forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026.
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The Income Tax e-Filing Portal has enabled a dedicated grievance facility for taxpayers to report complaints relating to corruption, misbehaviour, harassment and sexual harassment.
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Under the grievance mechanism, complainants can select the relevant category and provide details including the name and designation of the officer concerned, along with a description of the grievance. The portal specifically provides categories for “Corruption” and “Mis-behaviour/harassment/sexual harassment.”
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The facility is expected to strengthen transparency, accountability and taxpayer grievance redressal by providing an online mechanism for reporting serious complaints relating to official conduct.
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Common offline utility for Form 3CA-3CD and 3CB-3CD
Form 3CA-3CD: Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law and Statement of Particulars required to be furnished under Section 44AB of the Income-tax Act, 1961
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Form 3CB-3CD: Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G and Statement of Particulars required to be furnished under Section 44AB of the Income-tax Act, 1961
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Edge browser installation is required before installing the utility.
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Date of first release of Form Utility 10-Sep-2021
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Date of Latest release of Form Utility 02-Apr-2026
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Date of first release of Form Schema 26-Oct-2021
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Date of latest release of Form Schema 01-Apr-2026
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Form 10B (A.Y. 2023-24 Onwards)
Audit Report under clause (b) of the tenth proviso to section 10(23C) and section 12A(1)(b)(ii) of Income tax act,1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution.
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Date of first release of Form Utility 24-Aug-2023
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Date of Latest release of Form Utility 01-Apr-2026
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Date of first release of Form Schema 08-Sep-2023
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Date of latest release of Form Schema 01-Apr-2026
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Form 10B (Upto A.Y. 2022-23)
Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions
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(Version PR3.1) (1.19 MB)
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Date of first release of Form Utility 06-Sep-2022
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Date of Latest release of Form Utility 04-Oct-2022
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Date of first release of Form Schema 19-Aug-2022
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Form 10BB (A.Y. 2023-24 Onwards)
Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of section 12A
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Date of first release of Form Utility 11-Oct-2023
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Date of Latest release of Form Utility 01-Apr-2026
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Date of first release of Form Schema 21-Sep-2023
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Date of latest release of Form Schema 01-Apr-2026
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Form 10BB (Upto A.Y. 2022-23)
Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)
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Date of first release of Form Utility 02-Sep-2022
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Date of first release of Form Schema 17-Aug-2022
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Form 15CA
Information to be furnished for payments to a non-resident not being a company, or to a foreign company.
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Date of first release of Form Schema 02-Oct-2021
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Form 15CB
Certificate of an accountant.
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Date of first release of Form Schema 02-Oct-2021
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Form 29B
Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company.
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Date of first release of Form Schema 09-Aug-2022
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Date of latest release of Form Schema 01-Apr-2026
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Form 29C
Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company.
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Date of first release of Form Schema 09-Aug-2022
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Date of latest release of Form Schema 01-Apr-2026
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Form 3CEB
Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s).
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Date of first release of Form Utility 04-Oct-2022
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Date of Latest release of Form Utility 01-Apr-2026
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Date of first release of Form Schema 02-Sep-2022
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Date of latest release of Form Schema 23-Dec-2025
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Source: Income tax portal
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by Mr. R.SRIVATSAN, IRS, NACIN, Chennai
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GST UPDATEZ ON 25-11-2024 : On the recommendation of the GST Council, section 16(5) & 16(6) has been inserted with retrospective effect from 01/07/2017 whereby the time limit for claiming ITC vide GSTR 3B for the periods FY 2017-2018,
2018-2019,
2019-2020
and
2020-2021
have been extended up to 30/11/2021.
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In order to implement the spirit of the provisions of sections 16(5) and 16(6), a special procedure for rectification has been notified vide Notification No. 22/2024- CT dated 08/10/2024.
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Furthermore, Circular No. 237/31/2024-GST, dated 15/10/2024 clarifying the issues regarding the implementation of provisions of sections 16(5) and 16(6) of CGST Act, 2017 has also been issued.
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So, the very important question is
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What is the procedure for filing the Rectification Application and avail the benefit?
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The rectification shall be filed electronically on the common portal.
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Along with the application, information in the proforma in Annexure A of the above notification, shall also be submitted.
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The taxpayers can apply for rectification electronically, after login to www.gst.gov.in using their credentials, by navigating as below in various cases:
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a. In the case where an application for rectification of an order issued under section 73 or section 74 is to be filed:
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i. Click Dashboard > Services > User Services > My Applications.
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_ii.Select “Application for rectification of order” in the Application Type field.
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Then, click the NEW APPLICATION button.
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b. In the case where an application for rectification of an order issued under section 107 is to be filed:
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i. Click Dashboard > Services > User Services > View Additional Notices/Orders.
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ii. Additional Notices and Orders page is displayed.
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iii. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order.
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iv. The Case Details page is displayed. The APPLICATIONS tab is selected by default.
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Select the ORDERS tab and click the Initiate Rectification link.
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c. In the case where an application for rectification of an order issued under section 108 is to be filed:
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i. Click Dashboard > Services > User Services > View Additional Notices/Orders.
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ii. Additional Notices and Orders page is displayed. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order.
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iii. The Case Details page is displayed.
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The NOTICES tab is selected by default.
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d. To submit a Rectification Request against the Revision Order issued to a taxpayer, by the Revisional Authority:
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select the ORDERS tab and click the “Initiate Rectification” link.
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While filing such application, the taxpayer shall upload along with the application, the information in the proforma in Annexure A of the above-said notification, (under Notification No. 22/2024- CT dated 08/10/2024) containing inter-alia the details of the demand confirmed in the said order.
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The rectification Applications in the above cases are to be filed within 6 (six) months from 08/10/2024.
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The rectification order in these cases will be issued, as far as possible, within a period of three months from the date of the rectification application.
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The proper officer responsible for rectifying the said order shall be the authority who issued the said order.
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Accordingly, it will be the original the Adjudicating Officer (GST-DRC-08), or the Appellate Authority, or Revisional Authority (GST-APL-04).
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And finally, appeal under Section 107 can be filed against the order passed under special procedure for rectification.
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On the recommendation of the Goods and Services Tax Council, the Central Government hereby makes the amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024 relating to Constitution of Goods and Services Tax Appellate Tribunals (GSTAT) across the country
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by Mr. R.SRIVATSAN, IRS, NACIN, Chennai
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GST UPDATEZ ON 27-11-2024: The Honorable High Court of Madras in its judgement under W.P.No.25081 of 2023 in the case of Sri Ganapathi Pandi Industries vs The Assistant Commissioner (State Tax) (FAC), Chennai North Division, has allowed a batch of writ petitions relating to delayed availability of ITC under GST, based on the recently inserted provisions of 16(5) of the CGST Act 2017.
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The case involved a series of writ petitions challenging orders by the GST Department denying the benefits of Input Tax Credit on limitations of time under Section 16(4) of the CGST Act 2017.
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The Petitioners separately in various writs, all registered GST taxpayers, sought relief against the demand for reversal of Input Tax Credit (ITC), along with penalties and interest imposed due to the delay in filing GSTR-3B returns for FYs 2017-18 to 2020-21. The delay was largely attributed to hardships during the COVID-19 pandemic.
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If one can recollect, in a Key Development the 53rd GST Council Meeting recommended insertion of new provisions allowing extended timelines for availing the ITC for which Section 16(5) and Section 16(6) of the CGST Act, 2017, were introduced through the Finance Act (No. 2) of 2024, with retrospective effect from July 1, 2017. The amendments allow taxpayers to claim ITC for the specified financial years until November 30, 2021.
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The impugned orders of the Department involved in directing the registered Taxpayers for reversing ITC claims solely based on the time deadline under Section 16(4), of the CGST Act 2017, were deemed unsustainable by the Honorable High Court, in light of the retrospective amendment.
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However, for cases involving issues beyond delayed ITC (e.g., reconciliation discrepancies, excess claims, or fake ITC, etc.,), the GST Department retains the right to act in accordance with the law.
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The Honorable Court held that the orders denying the ITC on limitations of time under Section 16(4) of the CGST Act were not sustainable and Orders reversing ITC claims due to delays under Section 16(4) were quashed, consequent upon new provisions of Section 16(5) & 16(6) of the CGST Act 2017.
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The Petitioners' bank accounts frozen under these orders were directed to be defreezed immediately and any tax amounts already recovered should be refunded or adjusted against future tax payments.
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For taxpayers, the important consequences due to this amendment under GST Law is that Taxpayers who missed earlier ITC deadlines can now claim ITC retrospectively up to the new deadline for the specified FY and provides financial relief for businesses affected by prior ITC denials.
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For the Department, it must implement the High Court order by reversing the demands, penalties and interest imposed due to delayed ITC claims, though it retains the ability to investigate fraudulent or incorrect ITC claims unrelated to the time-bar issue. The GST Department will need to align its systems and procedures to reflect the retrospective amendment and ensure consistent application of the new deadlines.
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The decision establishes a precedent for Similar Cases with clarity on the applicability of retrospective amendments, benefiting other taxpayers facing similar issues.
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The bottom line is that the High Court's judgment underscores the need for a balance between strict compliance and genuine taxpayer challenges, especially during extraordinary circumstances like the COVID-19 pandemic.
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CBIC replied to Shri Kodikunnil Suresh Ji, Hon'ble Member of Parliament (LS), New Delhi regarding the withdrawal of GST imposition on rent for commercial properties under RCM.
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Dear Shri Kodikunnil Suresh Ji,
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Please refer to your letter dated 24.10.2024, addressed to the Hon'ble Union Finance Minister, requesting to withdraw GST imposition on rent for commercial properties especially for small scale traders.
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2. In this regard, I would like to inform you that renting of commercial property by unregistered person to a registered person was brought under Reverse Charge Mechanism (RCM) with effect from 10.10.2024 on recommendation of the 54th GST Council to prevent revenue leakage.
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3. I would also like to inform you that changes in GST rates and exemptions are made on the recommendations of the GST Council, which is a constitutional body having representatives of both Centre and the States.
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4. The request to withdraw GST imposition on rent for commercial properties under RCM is under examination and shall be placed before the GST Council in due course.
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Hon'ble Member of Parliament (LS)
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4. Lawgics by Ms.Nidhi Aggarwal
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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.
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Recently added notes are listed below:
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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.
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Caste name: Banson Enterprises & Anr. vs Assistant Commissioner CGST & Ors.
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Citation: W.P. (C) 6503/2025 dated 15.05.2025
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Authority: Delhi High Court
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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.
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Contentions of the Petitioner:
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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).
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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.
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Findings and Decision of the Court:
The Court refused to interfere under writ jurisdiction, citing:
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- 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.
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5. GST Notes by CMA Anil Sharma
1) New series title "Capsule" is added in the Notes section.
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- Total 62 slides in capsule-01 & capsule 02 Part 1 & 2 and capsule 03 part 1 is added
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6. GST Daily by CA Pradeep Modi
CA Pradeep Modi is presenting judgment analysis under title 'GST Daily - Stay yourself updated'
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Recap of Latest updates posted on 27.08.2026
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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 …
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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.
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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’,
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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.
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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.
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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
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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 ..
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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
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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.
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THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF Vibhuti Tyres V/s State of U.P., decided on 7-5-2025
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✔️ Is it justified that GST order with higher demand than show-cause notice?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where in show-cause notice amount representing tax, interest and penalty was indicated as Rs. 8,81,080, but in order, much higher demand was raised at Rs. 32,97,336, same was in violation of section 75(7); matter was to be remanded back.
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Section 75 of Central Goods and Services Tax Act, 2017
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THE HON'BLE JHARKHAND HIGH COURT IN THE CASE OF Sadanand Prasad Barnwal V/s State of Jharkhand, decided on 8-5-2025
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✔️ Is it valid if SCN and order under section 73 for lack of digital signature of issuing authority?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where both summary of SCN in Form GST DRC-01 and order under section 73 did not bear digital signature of concerned authority, both SCN and order were to be quashed.
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Section 161, read with section 73 of Central Goods and Services Tax Act, 2017
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THE HON'BLE CALCUTTA HIGH COURT IN THE CASE OF Edelweiss Rural & corporate Services Ltd. V/s Deputy Commissioner of Revenue, decided on 5-5-2025
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✔️ What would be Refund if business stood closed and registration was cancelled?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where Refund sanction order had itself observed that assessees business was closed down, its registration was cancelled and it had no tax dues refund claim was already allowed, direction to credit refund amount to credit ledger instead of bank account of assessee was self-contradictory since there was no business for assessee to take benefit of refund credited to assessees credit ledger.
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Section 54 of Central Goods and Services Tax Act, 2017
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THE HON'BLE JHARKHAND HIGH COURT IN THE CASE OF Sri Ram Stone Works V/s State of Jharkhand, decided on 9-5-2025
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✔️ Can GST Notice would be issued under Section 61 of CGST Act merely on the basis of difference between sale price and market price?
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👉 TheHon'ble High Court Judgement:- ✔️ Clear objective of section 61 is to enable an Assessing Officer to point out discrepancies and errors which are occurring in return filed by a registered person with that of related particulars; notice under section 61 cannot be issued comparing particulars at which assessee has sold its goods with that of prevalent market price.
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THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF Gopal Trading Company V/s State of U.P., decided on 7-5-2025
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✔️ Can excess stock during search warrants proceedings would be confiscation under section 130 of CGST?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where in search at premises of assessee, excess stock was found, Act specifically contemplates that proceedings under section 73/74 should be pressed; proceedings under section 130 could not have been pressed.Section 67, read with sections 73, 74 and 130, of Central Goods and Services Tax Act, 2017
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THE HIGH COURT AT CALCUTTA Anmol Stainless Pvt. Ltd. V/s Deputy Commissioner of State Tax, Serampore Charge
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✔️ Can any demand order would be stayed on as SCN issued under extended Section 73(9) timeline citing lack of force majeure?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where show cause cum demand notice was issued in respect of period April, 2019 to March, 2020 as late as on 30-4-2024 in view of Notification Nos. 9/2023-CT and 56/2023-CT by which time limit for issuance of order under section 73(9) was extended while assessee challenged same on ground that there was no force majeure prevailing at relevant time and, hence, respondents could not have relied on these Notifications, there was prima facie case; affidavit-in-opposition to writ petition was to be filed and demand was to be stayed.
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Section 73, read with section 168A, of Central Goods and Services Tax Act, 2017
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THE HON'BLE MADRAS HIGH COURT IN THE CASE OF Union of India V/s Flemingo Duty Free Shop Pvt. Ltd. , decided on 29-4-2025
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✔️ Is it justified for Revenue to examine if tax impact was revenue neutral or resulted in loss of revenue before taking any action?
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👉 TheHon'ble High Court Judgement:-
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✔️ Where petitioner entered into concession agreement with Airport Authority of India for operation of Duty Free Shop at International Airport and paid minimum guarantee/revenue share, revenue Authorities should examine as to whether tax effect was in fact revenue neutral or there was any loss of revenue and thereafter proceed in accordance with law.
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THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF
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Arena Superstructures Pvt. Ltd. V/s Union of India, decided on 22-4-2025
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✔️ Can department would be create any demand if Once resolution plan approved?
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👉 The Hon'ble High Court Judgement:-
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✔️ Assessee submitted that once resolution plan had been approved by NCLT, GST department could not create further dues by way of passing orders.
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✔️ The HON'BLE Supreme Court in the case of Vaibhav Goel v. Deputy Commissioner of Income-tax 172 taxmann.com 601 (SC), held that successful resolution applicant cannot be faced with "undecided" claims after resolution plan had been accepted.
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✔️ In view of same, it was clear that once resolution plan was approved by NCLT, all other creditors were barred from raising claims subsequently - Accordingly, impugned assessment order was to be set aside.
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Section 74 of Central Goods and Services Tax Act, 2017
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THE HON'BLE GUJARAT HIGH COURT IN THE CASE OF BVM Pharma V/s Union of India, decided on 27-3-2025
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✔️ Can GST would be levied on assignment of leasehold rights in land and building?
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👉 The Hon'ble High Court Judgement:-
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✔️ Where assessee-lessee transferred leasehold rights of its industrial plot to third party-assignee by transfer order and thus, third party-assignee would now become lessee, assignment of leasehold rights of land and building by assessee would not be subject to levy of GST.
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✔️ In Gujarat Chamber of Commerce and Industry v. Union of India 2025 it was held that provisions of section 7(1)(a) providing for scope of supply read with clause 5(b) of Schedule II and Clause 5 of Schedule III would not be applicable to such transaction of assignment of leasehold rights of land and building and same would not be subject to levy of GST.
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7. PPT/Handbook on GST
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8. GST/Income Tax in Media
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- ₹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
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Webinar - GST Course
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If you wish us to conduct a course kindly mail us with topic, date, time etc.
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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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