GSTN Clarification on Appeals in NIL Demand Cases
GSTN clarifies that NIL demand orders do not bar appeals; taxpayers may seek rectification to file appeal under GST.
Insights, articles and updates from our practice
GSTN clarifies that NIL demand orders do not bar appeals; taxpayers may seek rectification to file appeal under GST.
Orissa HC held writ not maintainable once GSTAT is functional; taxpayers must file appeal with mandatory pre-deposit.
Kerala HC held that delayed GST rectification cannot revive claims or support a merits challenge once limitation expires.
GSTR-3B is a monthly GST summary return due on 20th for specified states and UTs, covering tax liability and ITC.
Form 15G/15H declarations received during January to March 2026 must be uploaded by 30 April 2026 to ensure timely TDS compliance.
CBDT mandates DIN for all tax communications under Circular 4/2026, enhancing transparency and limiting exceptions.
Form 24G for Government offices reporting March 2026 TDS/TCS paid without challan is due on 30 April 2026. Timely filing is essential for BIN generation.
CBDT clarifies that investments made before 1 April 2017 remain outside GAAR, even if gains arise later.
Income Tax Return (ITR) – Complete Guide (2026) Eligibility, Types, Due Dates, Documents, Filing Process & Expert Assistance
Everything you need to know about GST registration in India — who needs it, documents required, step-by-step process, and important deadlines.
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