Payment into ECL is a Valid Deposit for Bail; HC Rejects Cancellation Plea. Issue Does a payment made by crediting an amount to the Electronic Credit Ledger (ECL) under the GST regime, without debiting it against a specific tax liability, constitute a valid “deposit” with the Government for the purpose of fulfilling a condition for… Read More »
GST Exemption Denied for School Bus Services as Fees Are Paid Directly by Parents. Issue Whether transportation services provided to students are considered services rendered “to an educational institution” and thus exempt from GST under Sl. No. 66 of Notification 12/2017-CTR, when the transporter has an agreement with the school but collects the transportation fees… Read More »
ITR REFUND PROCESSING जल्दी रिफंड मिलने की उम्मीद टूटी INCOME TAX LATEST UPDATE
Central GST Officers Can Act on State-Assigned Taxpayers in Evasion Cases. Issue Can a Central GST officer initiate intelligence-based enforcement proceedings against a taxpayer who, for administrative purposes, has been assigned to the State GST authorities under the single-interface system? Facts The CGST Commissionerate gathered intelligence about a network of 12 firms, including the petitioner,… Read More »
Advisory : Introduction of Import of Goods details in IMS Oct 30th, 2025 The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period. It enables recipient taxpayers to accept, reject, or keep pending their individual records uploaded by their suppliers through GSTR-1/1A/IFF. To further enhance the taxpayer convenience,… Read More »
GSTN Expands Digital Payment Options: UPI Facility Available in 27 States and UTs Issue: To simplify the process of making Goods and Services Tax (GST) payments for taxpayers, enhance compliance efficiency, and promote digital transactions, the GST Network (GSTN) has significantly expanded the availability of the Unified Payments Interface (UPI) facility across most states and… Read More »
CBDT’s Circular on Extension of Timelines for Filing of Various Reports of Audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26 Issue: To provide necessary relief to assessees and tax professionals and address the statutory compliance pressure, the Central Board of Direct Taxes (CBDT) formally utilized its authority under Section 119 of the… Read More »
Absence of Document Identification Number (DIN) in GST Orders Makes It Invalid, But Not Void Issue: Whether a notice, order, or any other communication issued by the Goods and Services Tax (GST) authorities without the mandatory Document Identification Number (DIN) is rendered completely void (non-existent in law), or merely invalid, meaning it can be rectified… Read More »
Issuance of a Single Show Cause Notice or Assessment Order for Multiple Financial Years under the GST Act is Prohibited Issue: Whether a single, composite Show Cause Notice (SCN) or assessment order issued by tax authorities, which covers demands for multiple, distinct financial years, is legally valid and permissible under the Goods and Services Tax… Read More »
Advisory to file pending returns before expiry of three years Oct 29th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three… Read More »