A new facility in Invoice Management System (IMS) has been introduced on GST portal wherein taxpayers are allowed to keep credit notes as Pending for one tax period.
The ITAT Chandigarh ruled in Arun Dhir vs DCIT that a lump sum in lieu of pension is exempt under Section 10(10A), rejecting the necessity of receiving it strictly upon superannuation.
MCA has granted fee relaxation for annual filings for FY 2024–25 till 31 December 2025 due to new e-Form updates, though AGM deadlines remain unchanged.
Allahabad High Court dismisses Mohini Traders’ writ, upholding GST seizure and penalty as e-way bill was produced after goods were intercepted.
The Delhi High Court in Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner confirmed that uploading a Show Cause Notice and final order on the GST portal constitutes valid service, even if emails bounced.
This article analyzes if judicial rulings (including Supreme Court’s ‘Arise India’) that declared ‘seller non-payment’ clauses unconstitutional under VAT Acts should apply to similar ITC conditions under GST, like Section 16(2)(c).
A tax consultants body requests a GSTR-3B filing deadline extension for September 2025 to October 30, citing Diwali closures, new GST 2.0 system implementation, and regional weather disruptions.
BCAS urges GSTAT to add a dedicated dashboard for Authorized Representatives to streamline case tracking, enhance transparency, and improve digital efficiency.
Taxpayers cannot file GSTR-9 for FY 2024-25 unless all GSTR-1 and GSTR-3B returns are completed. Auto-population of relevant tables depends on these filings.
ICAI writes to CBIC requesting a one-week extension for the September 2025 GSTR-3B due date, citing the Diwali festival period and recent GST rate revision system updates.
