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Dr Muhammed Mustafa C T (brq)

Latest Posts by Dr Muhammed Mustafa C T (brq)

CBDT Extends Tax Audit & ITR Deadlines for AY 2025–26 – Know the due dates

October 31, 2025 16725 Views 0 comment Print

CBDT extends Tax Audit Report deadline to Nov 10, 2025, and ITR for non-TP audit cases to Dec 10, 2025. TP cases must file ITR by Nov 30. File the audit report first to avoid S 271B penalty.

GST Refund Timelines Are Mandatory – Rejection for “Small Office Size” Unlawful

August 16, 2025 2157 Views 0 comment Print

Calcutta High Court ruled that GST refund timelines are mandatory and that officers cannot reject claims based on extraneous grounds like office size or e-way bills.

Madras HC Declares GST Notification 56/2023 Illegal; What to Know

August 14, 2025 1842 Views 0 comment Print

The Madras High Court has quashed GST Notification 56/2023, ruling it illegal for extending time limits without valid justification and reviving time-barred cases.

Section 129 Penalty Cannot Be Imposed Merely for Misclassification of Goods

July 25, 2025 1641 Views 0 comment Print

The Allahabad High Court ruled that misclassification of goods alone does not warrant a Section 129 penalty under U.P. GST Act, requiring refund of any deposited penalty.

Time Limits for Issuance of GST SCNs and Orders under Section 73 & 74

July 23, 2025 48306 Views 0 comment Print

A critical aspect of GST legislation pertains to issuance of show cause notices (SCNs) and assessment orders in case of short payment or non-payment of tax. Sections 73 and 74 of CGST Act deal specifically with these scenarios.

GSTR-3A Notices: GSTN Clarifies for Cancelled Composition Taxpayers

July 21, 2025 1224 Views 0 comment Print

GSTN clarifies GSTR-3A notices sent to cancelled composition taxpayers were due to a system error. Ignore if registration cancelled or GSTR-4 filed.

GST Assessment Order Invalid Without Rule 142(1A) Notice In Form DRC-01A

April 28, 2025 3621 Views 0 comment Print

Andhra Pradesh High Court In case of Satyanarayana Medical Distributors v. Assistant Commissioner of State Tax Intelligence and Others, ruled that an assessment order without issuing a Tax Intimation Notice under Rule 142(1A) is invalid.

1% TCS on Luxury Goods (Effective April 22, 2025)

April 27, 2025 3114 Views 0 comment Print

Notification No. 36/2025-Income Tax dated 22nd April 2025. For the first time, certain luxury goods priced above 10 lakh will attract a 1% Tax Collected at Source (TCS).

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

April 15, 2025 13830 Views 0 comment Print

GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value validations to improve compliance.

Form 29B & 29C: Audit Reports for Computing MAT & AMT under Income Tax Act

April 5, 2025 8511 Views 0 comment Print

Understand Form 29B and 29C under Sections 115JB & 115JC for MAT and AMT audits. Know applicability, filing, and compliance requirements for companies and firms.

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