CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST ...

The Supreme Court declined to condone delay, thereby upholding the High Court’s conclusion that the liaison office did not constitute a PE. The High Court found activities to be preparatory in nature.

The Tribunal held that lack of awareness of the assessment order and limited knowledge of tax law constituted sufficient cause for delay. The matter was restored for reconsideration on ...

The notice outlines procedures for handling export containers returned due to disrupted maritime routes. It allows simplified ...

The Tribunal confirmed addition of unexplained investments where the assessee could not substantiate the source of deposits.

The RBI has consolidated all previous e-mandate guidelines into a single framework governing recurring digital payments. The key takeaway is a unified and streamlined regulatory structure with ...

The Tribunal ruled that the Department failed to prove that goods classified as trading were actually manufactured by the ...

The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that reliance on inaccurate systems can result in unjust tax demands for ...

The Tribunal held that a penalty notice lacking clarity on whether it relates to concealment or inaccurate particulars is invalid. It ruled that such a defect makes the penalty ...

The trade notice introduces an electronic system to resolve difficulties faced in using manually issued EPCG scrips. It enables seamless processing and transmission for better ...

The tax department clarified that no search or restriction was carried out against the individual. It termed the allegations baseless and factually ...

The Tribunal held that wage arrears arising from pay revision constitute an accrued liability from the effective date. The provision was allowed despite later payment and ...