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GSTN Enables Filing of “Application for Rectification” as per Notification No. 22/2024-CT

 ​    [[{“value”:”GSTN Update dated January 7th, … Continue reading “GSTN Enables Filing of “Application for Rectification” as per Notification No. 22/2024-CT” The post GSTN Enables Filing of “Application for Rectification” as per Notification No. 22/2024-CT appeared first on Taxmann Blog.”}]] [[{“value”:” GSTN Update dated January 7th, 2025 The GSTN has issued an advisory to inform that a…

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Ground of Arrest Must Be Explained to Arrested Person Under GST | Instruction

 ​    [[{“value”:”Instruction No. 01/2025-GST dated January … Continue reading “Ground of Arrest Must Be Explained to Arrested Person Under GST | Instruction” The post Ground of Arrest Must Be Explained to Arrested Person Under GST | Instruction appeared first on Taxmann Blog.”}]] [[{“value”:” Instruction No. 01/2025-GST dated January 13th, 2025 The CBIC has issued instruction to amend the…

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Time Limit for Furnishing the Return in Form GSTR-3B Extended by CBIC | Notification

 ​    [[{“value”:”Notification No. 02/2025 – Central … Continue reading “Time Limit for Furnishing the Return in Form GSTR-3B Extended by CBIC | Notification” The post Time Limit for Furnishing the Return in Form GSTR-3B Extended by CBIC | Notification appeared first on Taxmann Blog.”}]] [[{“value”:” Notification No. 02/2025 – Central Tax dated January 10th, 2025 The CBIC has issued notification…

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CBIC Extends Due Date of GSTR-1 for the Tax Period December 2024 by 2 Days

 ​    [[{“value”:”Notification No. 01/2025 – Central … Continue reading “CBIC Extends Due Date of GSTR-1 for the Tax Period December 2024 by 2 Days” The post CBIC Extends Due Date of GSTR-1 for the Tax Period December 2024 by 2 Days appeared first on Taxmann Blog.”}]] [[{“value”:” Notification No. 01/2025 – Central Tax dated January 10th, 2025 The CBIC has issued notification to extend the due…

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[Opinion] Availment and Utilisation of ITC Under Incorrect Tax Heads | A Path to Litigation

 ​    [[{“value”:”CA Keshav Gupta & Sahil … Continue reading “[Opinion] Availment and Utilisation of ITC Under Incorrect Tax Heads | A Path to Litigation” The post [Opinion] Availment and Utilisation of ITC Under Incorrect Tax Heads | A Path to Litigation appeared first on Taxmann Blog.”}]] [[{“value”:” CA Keshav Gupta & Sahil Dewan – [2025] 170 taxmann.com 280 (Article) 1. Introduction The…

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[Opinion] Clubbing vs. De-Clubbing of SCNs | Critical Analysis

 ​    [[{“value”:”CA Keshav Gupta & Keshav … Continue reading “[Opinion] Clubbing vs. De-Clubbing of SCNs | Critical Analysis” The post [Opinion] Clubbing vs. De-Clubbing of SCNs | Critical Analysis appeared first on Taxmann Blog.”}]] [[{“value”:” CA Keshav Gupta & Keshav Agarwal – [2025] 170 taxmann.com 159 (Article) 1. Introduction In the context of Goods and Services Tax (GST), Show Cause…

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Manual Entry of HSN to Be Replaced by Choosing Correct HSN from Given Dropdown in Table 12 of GSTR-1 | GSTN Update

 ​    [[{“value”:”GSTN Update dated January 10th, … Continue reading “Manual Entry of HSN to Be Replaced by Choosing Correct HSN from Given Dropdown in Table 12 of GSTR-1 | GSTN Update” The post Manual Entry of HSN to Be Replaced by Choosing Correct HSN from Given Dropdown in Table 12 of GSTR-1 | GSTN Update appeared first on Taxmann Blog.”}]] [[{“value”:” GSTN Update dated January 10th,…

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Tax Liability to Be Discharged in Each State Based on Work Done for Barrage Construction in Telangana and Maharashtra | HC

 ​    [[{“value”:”Case Details: L and T … Continue reading “Tax Liability to Be Discharged in Each State Based on Work Done for Barrage Construction in Telangana and Maharashtra | HC” The post Tax Liability to Be Discharged in Each State Based on Work Done for Barrage Construction in Telangana and Maharashtra | HC appeared first on Taxmann Blog.”}]] [[{“value”:” Case Details: L and T PES JV v.…

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Order Cancelling GST Registration to Be Set Aside as It Did Not Provide Any Reasons for Retrospective Cancellation | HC

 ​    [[{“value”:”Case Details: Limton Metals Ltd. … Continue reading “Order Cancelling GST Registration to Be Set Aside as It Did Not Provide Any Reasons for Retrospective Cancellation | HC” The post Order Cancelling GST Registration to Be Set Aside as It Did Not Provide Any Reasons for Retrospective Cancellation | HC appeared first on Taxmann Blog.”}]] [[{“value”:” Case Details: Limton Metals…

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[Opinion] Understanding Input Tax Credit Under Ex-Works Contracts

 ​    [[{“value”:”Prateek Mitruka – [2025] 170 … Continue reading “[Opinion] Understanding Input Tax Credit Under Ex-Works Contracts” The post [Opinion] Understanding Input Tax Credit Under Ex-Works Contracts appeared first on Taxmann Blog.”}]] [[{“value”:” Prateek Mitruka – [2025] 170 taxmann.com 279 (Article) 1. Introduction The Central Board of Indirect Taxes and Customs (CBIC)…

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[Opinion] Practical Difficulties and Probable Solutions of New Audit Report Form of Trusts (10B/10BB)

 ​    [[{“value”:”1. Overview of Tax Exemptions … Continue reading “[Opinion] Practical Difficulties and Probable Solutions of New Audit Report Form of Trusts (10B/10BB)” The post [Opinion] Practical Difficulties and Probable Solutions of New Audit Report Form of Trusts (10B/10BB) appeared first on Taxmann Blog.”}]] [[{“value”:” 1. Overview of Tax Exemptions for Charitable Institutions Under the…

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[Opinion] A Revamped Section 268A | Deciphering Alterations in Safeguards That Tilt the Balance Against Assessees

 ​    [[{“value”:”Ramkishan Choudhary & Parv Jain … Continue reading “[Opinion] A Revamped Section 268A | Deciphering Alterations in Safeguards That Tilt the Balance Against Assessees” The post [Opinion] A Revamped Section 268A | Deciphering Alterations in Safeguards That Tilt the Balance Against Assessees appeared first on Taxmann Blog.”}]] [[{“value”:” Ramkishan Choudhary & Parv Jain – [2025]…

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‘Unit’ of IFSC Shall Not Be Considered as a Buyer for Sec. 206C(1H) TCS | CBDT

 ​    [[{“value”:”Notification No. 6/2025, dated 06-01-2025 … Continue reading “‘Unit’ of IFSC Shall Not Be Considered as a Buyer for Sec. 206C(1H) TCS | CBDT” The post ‘Unit’ of IFSC Shall Not Be Considered as a Buyer for Sec. 206C(1H) TCS | CBDT appeared first on Taxmann Blog.”}]] [[{“value”:” Notification No. 6/2025, dated 06-01-2025 Section 206C(1H) prescribes the provision of tax collection…

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Fraudulent Income from Forged Challans is Taxable Even if Fully Recovered by Govt in Subsequent Years | ITAT

 ​    [[{“value”:”Case Details: Mukesh Rasiklal Shah … Continue reading “Fraudulent Income from Forged Challans is Taxable Even if Fully Recovered by Govt in Subsequent Years | ITAT” The post Fraudulent Income from Forged Challans is Taxable Even if Fully Recovered by Govt in Subsequent Years | ITAT appeared first on Taxmann Blog.”}]] [[{“value”:” Case Details: Mukesh Rasiklal Shah vs. ACIT -…

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AO Can’t Treat Unexplained Cash as Income u/s 69A if Assessee Accounted for It Under Presumptive Taxation | ITAT

 ​    [[{“value”:”Case Details: Imran Ibrahim Badshah … Continue reading “AO Can’t Treat Unexplained Cash as Income u/s 69A if Assessee Accounted for It Under Presumptive Taxation | ITAT” The post AO Can’t Treat Unexplained Cash as Income u/s 69A if Assessee Accounted for It Under Presumptive Taxation | ITAT appeared first on Taxmann Blog.”}]] [[{“value”:” Case Details: Imran Ibrahim Badshah vs.…

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[Opinion] Interplay of Section 144C(13) and Section 153(3)

 ​    [[{“value”:”D.C. Agrawal – [2025] 170 … Continue reading “[Opinion] Interplay of Section 144C(13) and Section 153(3)” The post [Opinion] Interplay of Section 144C(13) and Section 153(3) appeared first on Taxmann Blog.”}]] [[{“value”:” D.C. Agrawal – [2025] 170 taxmann.com 235 (Article) 1. Introduction In the case of Shelf Drilling Ron Tappmeyer Ltd. v. ACIT (IT)[2023] 153 taxmann.com 162…

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Vivad Se Vishwas Scheme 2024 (VsV 2.0) – Advantages | Relevant Provisions | Applicability

 ​    [[{“value”:”The Vivad Se Vishwas (VsV) … Continue reading “Vivad Se Vishwas Scheme 2024 (VsV 2.0) – Advantages | Relevant Provisions | Applicability” The post Vivad Se Vishwas Scheme 2024 (VsV 2.0) – Advantages | Relevant Provisions | Applicability appeared first on Taxmann Blog.”}]] [[{“value”:” The Vivad Se Vishwas (VsV) 2.0 Scheme is an initiative introduced by the Indian government…