Income Tax : The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizi...
Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...
CA, CS, CMA : The document outlines key statutory deadlines for April 2026 across multiple laws. It consolidates GST, income tax, and corporate ...
CA, CS, CMA : The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely...
Goods and Services Tax : This update highlights all major compliance due dates for April 2026 under Income Tax and GST laws. It helps taxpayers stay on tra...
Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...
Goods and Services Tax : A recent advisory from Infosys GSTN, the technology backbone of India's Goods and Services Tax (GST) network, addressing a persist...
Goods and Services Tax : Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code repo...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...
Goods and Services Tax : The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% p...
Goods and Services Tax : ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpa...
Goods and Services Tax : Madras High Court remitted a case for fresh adjudication after finding that fake invoices were generated in the petitioner’s GST...
Goods and Services Tax : The advisory clarifies that from November 2025, auto-populated values in Table 3.2 of GSTR-3B cannot be manually edited. Any corre...
Goods and Services Tax : GSTN resolved a technical issue for QRMP taxpayers on the GST Portal. Refund applications can now be filed, provided GSTR-3B for r...
Goods and Services Tax : GSTN updates GSTR-1/1A reporting. HSN code reporting in Table 12 is mandatory (4/6 digits based on turnover). Table 13 (document d...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Draft GSTR-2B for December 2024 (Oct-Dec 2024 quarter) will be generated on January 16, 2025, following extended return filing dea...
The issue concerns taxation of online cricket gaming winnings. The framework mandates a flat 30% tax with no deductions, emphasizing strict compliance and reporting obligations.
The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on time is essential to avoid penalties and ensure smooth tax credit claims.
The document outlines key statutory deadlines for April 2026 across multiple laws. It consolidates GST, income tax, and corporate compliance requirements into a single schedule. The takeaway is that timely adherence is essential to avoid penalties.
The calendar lists all major statutory deadlines across laws. It helps businesses track filings and avoid penalties through timely compliance.
This update highlights all major compliance due dates for April 2026 under Income Tax and GST laws. It helps taxpayers stay on track with filings, payments, and reporting obligations to avoid penalties.
Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C process; ITC denial for FY 2018-19 invalid due to Section 16(5).
The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy, reduce manual errors, and simplify return filing for taxpayers.
The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to 30.11.2021.
GST Portal enables Rule 14A withdrawal option after GSTR-1 blocking under 3-day registration rule. Taxpayers can now initiate corrective action online.
The Tribunal held that mere return mismatch cannot trigger Section 74 without proof of fraud or suppression. Penal proceedings require clear evidence of intent to evade tax.
