Key Takeaways: Rejection of lower TDS certificate without proper reasons held invalid
Delhi HC held that lower TDS certificate cannot be denied solely due to outstanding demand without applying Rule 28AA criteria.
Insights, articles and updates from our practice
Delhi HC held that lower TDS certificate cannot be denied solely due to outstanding demand without applying Rule 28AA criteria.
GSTAT allows backlog appeals till 30 June 2026, offering relief for cases pending due to non-functional tribunal.
GSTAT Rules 2025 mandate e-filing of appeals, introducing a fully digital and transparent GST dispute resolution system.
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.
Fill in your details and we'll get back to you shortly.