New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands.
CBDT notifies the Income-tax (Seventh Amendment) Rules, 2025, updating Forms 26Q and 27Q to include Section 194T on payments to firm partners.
Learn about Input Service Distributor (ISD) in GST, its implementation, practical procedures, benefits, drawbacks, and compliance challenges.
Learn about Section 87A rebate applicability on short-term capital gains under the new tax regime for FY 2023-25. Explore legal challenges and taxpayer implications.
Get insights on key amendments in the Income-tax Act, 1961, including changes to Sections 9A, 44BBD, 10(10D), and 158BB under the Finance Bill 2025.
IT officials can access digital records during searches under IT Act, 1961, but personal emails and social media access is not allowed. Learn about legal provisions.
Income Tax offices across India will remain open on March 29-31, 2025, for pending work, as per CBDT order under Section 119 of the Income-tax Act, 1961.
Supreme Court allows GST rectifications, safeguarding ITC rights for buyers and addressing human errors in filings. Ensures fairness under the GST Act.
Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impact, and judicial precedents.
The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High Courts and Supreme Court. Key issues examined include whether recovery proceedings can commence if an appeal is filed beyond three months of a demand order, the necessity of prior authorization under Section 63 for assessments […]
