Date Alert Type
13 June 2024 Mere bifurcation of consideration cannot change a slump sale transaction to an ‘itemised sale’ – Bombay HC IDT
07 June 2024 Kerala HC upholds constitutional validity of Section 16(2)(c) and Section 16(4); states retrospective applicability of extended time limit for availing ITC GST
06 June 2024 TCS provisions on remittances under Liberalised Remittance Scheme: Impact of amendment in TCS provisions DT
29 May 2024 Government is empowered to extend limitation period in case of a force majeure - Kerala HC GST
27 May 2024 Non-fulfilment of export obligation - No penalty sans relevant provisions under the FTDR Act – SC IDT
10 May 2024 India-Mauritius Tax Treaty: Impact of new protocol DT
09 May 2024 Solar power generating companies eligible to claim benefits under MOOWR scheme – Delhi HC IDT
06 May 2024 Punjab and Haryana HC stays the operation of circular to the extent of clarifying the taxability of corporate guarantee GST
26 April 2024 Interest liability arises on delayed filing of return, irrespective of payment mode – Patna HC GST
25 April 2024 Bill of entry to be amended where IGST paid post clearance of goods – Kerala HC IDT
23 April 2024 No RCM liability on services received by SEZ units from DTA – Gujarat AAR GST
19 April 2024 GST demand cannot be imposed merely in absence of state-wise trial balance – Madras HC GST
17 April 2024 GST demand cannot be confirmed without verifying if revenue loss results due to erroneous reporting of credit notes as ITC – Madras HC GST
11 April 2024 Government issues clarification for facilitating demarcation of ‘non-processing area’ from SEZ area IDT
19 March 2024 Government approves EV policy to promote EV manufacturing in India IDT
11 March 2024 India and European Free Trade Association (EFTA) sign a Trade and Economic Partnership Agreement (TEPA) on 10 March 2024 IDT
09 March 2024 RoDTEP Scheme extended to exports made by Advance Authorisation (AA) holders and EOU units from 11 March 2024 till 30 September 2024 IDT
02 March 2024 GST levy on corporate guarantee challenged before Delhi HC GST
01 March 2024 Supreme Court settles controversy regarding withholding tax by telecom companies under distribution model for their prepaid business DT
22 February 2024 Service tax not leviable on recovery of expenses by a venture capital fund from contributors - Karnataka HC IDT
19 February 2024 Transfer of development rights under Joint Development Agreement is a ‘service’ and not an outright ‘sale of land’ – Telangana HC GST
09 February 2024 Government of Rajasthan notifies the Amnesty Scheme, 2024, for settlement of pre-GST dues IDT
08 February 2024 Post-sales discount offered by the manufacturer cannot form part of the GST transaction value - Madras HC GST
01 February 2024 Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for export of apparel/garments and made-ups extended up to 31 March 2026 IDT
31 January 2024 Anti-Profiteering provisions are constitutionally valid - Delhi HC GST
30 January 2024 Navigating Karnataka’s Compulsory Gratuity Insurance Rules, 2024 Regulatory
30 January 2024 Key compliance directives for entities in Gurugram, Haryana under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act) Regulatory
26 January 2024 Direct listing of equity shares of Indian companies on IFSC international exchanges Regulatory
25 January 2024 Interest liability does not arise where tax is deposited in the electronic cash ledger within the due date, but the return is filed belatedly – Madras HC GST
22 January 2024 The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023, extended till 31 March 2024 IDT
16 January 2024 Government of Jammu and Kashmir notifies the KAR-SAMADHAN-2024 scheme IDT
15 January 2024 Gift voucher is an actionable claim, taxable at the time of issuance only in case of specified and identified goods - Madras HC GST
11 January 2024 Royalty, being a tax in nature, not leviable to service tax – CESTAT IDT
09 January 2024 SEZ unit not entitled to exemption from payment of compensation cess on import of goods – Andhra Pradesh HC IDT
02 January 2024 DGFT relaxes norms for import of used IT assets (Laptops, desktops, monitors, printers) from SEZ to DTA IDT
02 January 2024 Government of Haryana notifies the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023 IDT
29 December 2023 CBIC extends the time limit for issuance of an order under Section 73 for FY18-19 and FY19-20 GST
22 December 2023 Levy of service tax on the salary paid to the seconded employees – split verdict by CESTAT IDT
15 December 2023 SC dismisses appeal against the Calcutta HC’s order affirming that ITC cannot be denied due to supplier’s default to pay tax GST
14 December 2023 Customs duty is applicable on goods supplied back as is from SEZ unit to DTA, being a reimport for DTA – CESTAT IDT
14 December 2023 CBIC issues instructions emphasising the taxability of secondment of employees on a case-specific basis IDT and GST
13 December 2023 Refund under inverted duty structure cannot be denied merely because tax rate on principal input and output is same – Delhi HC GST
09 December 2023 Government amends SEZ Rules for allowing demarcation of ‘non-processing area’ from SEZ area for setting up and operation of non SEZ businesses engaged in IT/ITeS IDT
08 December 2023 Adjustment of interest against GST refund claim permissible – Delhi HC GST
04 December 2023 Under protest, deposits are not lawful levy; retention thereof by revenue is without the authority of law – Bombay HC IDT
28 November 2023 Interest entitlement cannot be diluted merely on account of the pendency of appellate proceedings – Delhi HC GST
17 November 2023 Customs officer is empowered to assess IGST exemption on import of goods: Kerala HC IDT
17 November 2023 Madras HC allows writ on ‘flavoured milk’ classification dispute, holding GST Council cannot determine classification GST
09 November 2023 By-products or waste products emerging during the manufacturing process cannot be treated as exempted goods to restrict ITC - SC IDT
08 November 2023 Amendment to Telangana VAT Act for extending period of limitation and permission to re-open assessments post enactment of GST is unconstitutional - SC IDT
07 November 2023 Permission granted to SEZ units for allowing its employees to work from any place outside the SEZ to be applicable up to 31 December 2024 IDT
07 November 2023 Registration cannot be cancelled on the premise that place of business is not conducive for business - Andhra Pradesh HC GST
07 November 2023 Issuance of pre-SCN intimation mandatory when the SCN relates to the period prior to amendment in CGST Rules – Andhra Pradesh HC GST
03 November 2023 Karnataka HC grants ad-interim stay on adjudication proceedings levying IGST on secondment of employees GST
27 October 2023 Finance Ministry notifies rules for appointment and conditions of service of president and members in GSTAT GST
26 October 2023 CVD due at the time of debonding of an EOU can be paid by utilising CENVAT credit – CESTAT IDT
26 October 2023 SC upholds HC’s decision that the educational institutions are ‘governmental authority’ eligible for service tax exemption IDT
25 October 2023 Karnataka HC grants ad-interim stay on adjudication proceedings denying ITC on secondment of employees GST
23 October 2023 Jharkhand HC held subsequent amendment in the industrial policy curtailing benefits of existing units as unreasonable IDT
21 October 2023 SC settles controversy regarding applicability of MFN clause in India’s tax treaties DT
20 October 2023 DGFT notifies additional changes in import policy for import of computers, laptops, tablets covered under HSN 8471 of the ITC(HS) 2022 IDT
19 October 2023 Circular cannot override statutory provisions, cumulative ITC adjustment allowed for the period February - August 2020 – Allahabad HC GST
19 October 2023 SC opines that annual license fees paid by telecom operators is capital in nature DT
12 October 2023 Undervaluation needs to be proved basis valid evidence by the Revenue, in the absence of which, invoice price as declared shall be accepted – SC IDT
12 October 2023 Service tax cannot be levied on takeaway of food items and sharing of expenses for use of space by associated enterprise - SC IDT
11 October 2023 Amended Rule 89(4)(C) capping export turnover cannot be applied retrospectively for computing refund of accumulated ITC – Delhi HC GST
07 October 2023 52nd GST Council meeting: Key recommendations and decisions GST
06 October 2023 Merely connecting auto drivers and passengers through a mobile application does not imply that services are provided through e-commerce operator – Karnataka AAR GST
30 September 2023 CBIC notifies 28% GST on specified actionable claims, including online gaming, lottery etc., and other provisions effective from 1 October 2023 GST
27 September 2023 Duty drawback benefit available on exports regardless of payment of Basic Customs Duty, if additional duty is paid during imports – Delhi HC IDT
27 September 2023 Indian subsidiary engaged in providing software services to its foreign holding cannot be treated as merely establishment of a distinct person – Delhi HC GST
27 September 2023 DGFT extends RoDTEP scheme for exports made from 1 October 2023 till 30 June 2024 IDT
26 September 2023 DGFT clarifies treatment to be given for various export-import scenarios in respect of Advance Authorisation scheme issued on or after 13 October 2017 till 9 January 2019  IDT
22 September 2023 Non-reflection of invoices in FORM GSTR-2A cannot be sufficient ground for denying input tax credit - Kerala HC GST
21 September 2023 SEZ unit cannot remove capital goods under EPCG scheme without exiting from SEZ scheme – CESTAT  IDT
20 September 2023 SC allows the foreign tax credit for dividend exempt under Oman's Domestic Tax Law DT
18 September 2023 Appeal can be restored if appellant is unsuccessful in availing benefit under Amnesty Scheme - SC VAT
18 September 2023 Circular prescribing time limit for amendment in Shipping Bill in absence of substantive provision in the law is illegal and without jurisdiction – Bombay HC IDT
15 September 2023 Central Government constitutes 31 State Benches of the GST Tribunal GST
13 September 2023 Government of Goa notifies The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 GST
13 September 2023 Amendment prescribing comparison between tax invoice and shipping bill for computation of refund has a prospective effect – Jharkhand HC GST
07 September 2023 CBIC notifies rules for valuation of supply of online gaming and actionable claims in casinos GST
07 September 2023 Supreme Court issues ad interim stay on Karnataka High Court judgement in the case of Gameskraft Technologies GST
06 September 2023 Transfer of the title of goods or multiple transfers within FTWZ are not transactions in a bonded warehouse and hence not exempt from GST - Tamil Nadu AAR GST
06 September 2023 Incentives distributed to dealers under promotional schemes constitute a supply, eligible for ITC – Karnataka AAR  GST
05 September 2023 Delivery of specialised services via electronic medium does not qualify as OIDAR services – Bombay HC GST
30 August 2023 Notice issued based on presumptions without complying with fundamentals of prosecution is unsustainable – CESTAT IDT
28 August 2023 Supreme Court settles the issue regarding applicability of ‘Principle of Mutuality’ on interest earned by social clubs from investments DT
25 August 2023 ITC ineligible if supplier does not pay tax to government despite recovering from the recipient – Patna HC GST
21 August 2023 CBDT introduces Rule for computing taxable income from certain life insurance policies and provides guidelines regarding exemption under Section 10(10D) of the Act DT
19 August 2023 Government notifies CGST (Amendment) Act 2023, IGST (Amendment) Act 2023, relating to GST on online gaming, horse racing, casinos, lottery, betting, and gambling  GST
17 August 2023 Delayed payment charges, penal interest and cheque bounce charges not leviable to service tax – CESTAT IDT
11 August 2023 Lok Sabha passes the CGST (Amendment) Bill 2023, and IGST (Amendment) Bill, 2023 GST
07 August 2023 Recipient cannot be asked to reverse ITC in case of mismatch in returns without investigation on the supplier – Calcutta HC GST
03 August 2023 Andhra Pradesh HC upholds constitutional validity of GST provisions prescribing time limit for claiming ITC GST
03 August 2023 SC affirms Bombay HC’s decision, holding that interest and penalty cannot be levied on delayed payment of customs surcharge, CVD and SAD in absence of statutory provisions IDT
03 August 2023 51st GST Council meeting: Key recommendations and decisions GST
02 August 2023 Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 30 August 2023 IDT
26 July 2023 Supreme Court revives notice quashed by Punjab and Haryana High Court and allows Revenue to continue proceedings after gap of 10 years IDT
24 July 2023 A subsequent change in opinion cannot have a bearing on past decisions that had attained finality – SC GST
24 July 2023 Government of Karnataka notifies the Karnataka Karasamadhana Scheme, 2023 GST
19 July 2023 India and UAE agree on UPI integration to facilitate cross-border transactions IDT
18 July 2023 CBIC issues clarifications pursuant to the 50th GST Council meeting recommendations GST
17 July 2023 Ministry of Commerce and Industry reduces compliance burden in case of SOFTEX forms for SEZ units IDT
17 July 2023 Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 31 July 2023 IDT
12 July 2023 Refund of GST cannot be denied on exports even if duty drawback is availed – Bombay HC  GST
12 July 2023 50th GST Council meeting: Key recommendations and decisions GST
11 July 2023 Amendments to the SEBI (Alternative Investment Funds) Regulations, 2012 Regulatory
03 July 2023 DGFT extends last date to apply for one-time settlement of default in export obligation under Amnesty Scheme for Advance and EPCG authorisation holders IDT
30 June 2023 Liberalised Remittance Scheme and Tax Collection at Source – Update DT
28 June 2023 Service tax demand upheld on salary, bonus and allowances paid to employees seconded from foreign entity, relying on SC's decision - CESTAT IDT
26 June 2023 DGFT issues clarifications on procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders  IDT
21 June 2023 Liberalised Remittance Scheme (LRS) – Recent changes and the impact DT
19 June 2023 Input tax credit availed by recipient cannot be rejected solely because supplier’s registration was cancelled retrospectively – Calcutta HC GST
19 June 2023 GST authorities are empowered to initiate search and seizure operation against assessee operating as SEZ unit – Gujarat HC GST
15 June 2023 Transfer of goods from SEZ/FTWZ to DTA cannot be considered as 're-import' for availing exemption - Customs AAR IDT
09 June 2023 Government of Maharashtra extends the Maharashtra Electronics Policy, 2016, till 30 September 2023 IDT
08 June 2023 CBIC issues circular for implementation of SC’s judgement in the matter of imposition of a pre-import condition on imports under Advance Authorisation IDT
07 June 2023 Division Bench of Bombay High Court upholds constitutional validity of IGST provisions w.r.t. intermediary service in case of Dharmendra M. Jani IDT
07 June 2023 SC delivers split verdict with respect to arbitrary withdrawal of sales tax exemption IDT
31 May 2023 Ministry of Electronics and Information Technology notifies Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware IDT
29 May 2023 Relaxations to charitable trusts and not-for-profit institutions DT
26 May 2023 Remittances using international credit cards to come under LRS and liable to TCS DT
25 May 2023 Online gaming: CBDT issues guidelines for TDS and notifies manner of computing ‘net winnings’ DT
24 May 2023 SEBI consultation paper on proposed amendment to SEBI (Alternative Investment Funds) Regulations, 2012 Regulatory
24 May 2023 User Development Fee collected by an international airport a statutory levy, not liable to service tax – SC IDT
22 May 2023 Credit note issued by manufacturer to dealer in consideration of completion of warranty obligation exigible to sales tax - SC IDT
20 May 2023 CBDT proposes relief from rigours of angel tax in certain cases DT
19 May 2023 Mens rea is not an essential condition for imposing interest and penalty, considering the language of the provisions –SC IDT
19 May 2023 HP General Sales Tax Act provisions creating tax as first charge over property not ultra vires to any law or Constitution – SC IDT
14 May 2023 Games like rummy, whether played online or physical, with or without stakes, are ‘games of skill’ – Karnataka HC GST
11 May 2023 SC affirms Telangana HC's order that there is no time limit to amend the Bill of Entry IDT
11 May 2023 E-invoicing mandatory for taxpayers having aggregate turnover exceeding INR 5 crore w.e.f. 1 August 2023 GST
03 May 2023 SC upholds the validity of mandatory fulfilment of pre-import condition for imports under advance authorisations IDT
29 April 2023 Mumbai ITAT explains the applicability of specific provisions for taxation of capital gains on disposal of unlisted shares by non-residents DT
26 April 2023 Import of engineering design and drawings liable to service tax even if considered as goods under customs – SC IDT
26 April 2023 ITC to recipient can be denied on account of non-payment by supplier to government – Madras HC GST
20 April 2023 Central and state GST not applicable on intermediary services provided to an overseas recipient; upholds validity of intermediary-related provisions under IGST Act – Bombay HC GST
20 April 2023 DGFT notifies procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders IDT
18 April 2023 CBIC waives interest on duty payable in respect of goods where duty is not paid due to technical inability IDT
12 April 2023 CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL for the period 11 to 13 April 2023 IDT
11 April 2023 Karnataka HC quashes amendment to Rule 89(4)(c) as being ultra vires to the GST Law and the Constitution of India GST
06 April 2023 CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL from 1 to 10 April 2023 IDT
05 April 2023 Corporate guarantee provided by parent company to its subsidiaries without consideration not leviable to service tax – SC IDT
04 April 2023 CBIC issues notifications to give effect to 49th GST Council meeting recommendations GST
04 April 2023 CBIC initiates phase wise implementation of Electronic Cash Ledger in Customs effective 1 April 2023 IDT
03 April 2023 DGFT notifies amnesty scheme for one-time settlement of default in export obligation by Advance Authorization and EPCG authorization holders IDT
31 March 2023 Government announces new Foreign Trade Policy 2023 IDT
30 March 2023 Show cause notice is not required for recovery where the order sanctioning the refund is set aside in review - SC IDT
29 March 2023 Professional consultancy services provided by an Indian entity to overseas entities do not qualify as intermediary services - Delhi HC GST
28 March 2023 Key amendments to Finance Bill, 2023 DT
17 March 2023 Proving genuineness of the transaction and actual physical movement of the goods are prerequisites for claiming ITC - SC IDT
14 March 2023 Point of taxation for digitally downloaded software is the date of EULA, i.e., when the right to use is granted – CESTAT Chennai IDT
14 March 2023 SC upholds Rajasthan HC order allowing CENVAT credit on reinsurance premium paid by the insurance company IDT
13 March 2023 CBIC issues clarifications with respect to implementation of origin procedures under the IndAus ECTA IDT
10 March 2023 Government of Maharashtra announces Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023 IDT
10 March 2023 Government of Himachal Pradesh notifies the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023. IDT
27 February 2023 SC affirms Bombay HC’s view that Revenue is not empowered to adjudicate SCN after inordinate delay IDT
23 February 2023 Marketing/promotional services, engineering support services and accounting and management reporting services provided on own account to the overseas holding company would not qualify as intermediary services – CESTAT Mumbai IDT
22 February 2023 49th GST Council meeting - Key recommendations and decisions GST
16 February 2023 Mere existence of an alternative remedy of appeal or revision would not depose the High Court’s writ jurisdiction – Supreme Court IDT
13 February 2023 DGGSTI officers are competent authorities to issue SCN post introduction of GST on erstwhile notification  - Madras HC GST
13 February 2023 Supply of food and beverages to hostel students cannot be treated as sale of goods – Andhra Pradesh High Court IDT
31 January 2023 Fees received by cricket players from IPL franchisee does not amount to ‘business support service,’ thereby not leviable to service tax – CESTAT IDT
23 January 2023 DGFT provides one-time relaxation from average export obligation maintenance for sectors affected due to COVID-19 pandemic IDT
17 January 2023 CBIC clarifies taxability and applicable rates on various goods and services under GST GST
13 January 2023 India-USA Trade Policy Forum meet on 11 January 2023 to forge bilateral trade between the countries IDT
12 January 2023 CBIC notifies the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 IDT
11 January 2023 Manufacturing of goods using advanced technology having same use/utility cannot be construed as ‘diversification’ for claiming exemption – SC IDT
10 January 2023 DGFT notifies revised Appendix 4R on account of recommendations of the RoDTEP Committee IDT
30 December 2022 CBIC notifies amendments and issues clarifications pursuant to the 48th GST council meeting recommendations GST
19 December 2022 48th GST Council meeting: Key recommendations and decisions GST
08 December 2022 RoDTEP scheme expanded to include chemicals, pharmaceuticals and articles of iron and steel sectors IDT
24 November 2022 CG appoints the Competition Commission of India as new anti-profiteering authority under GST GST
24 November 2022 Hiring sports persons for appearance at events tantamount to supply of manpower services exigible to service tax – SC IDT
24 November 2022 Bombay HC grants refund of IGST paid on capital goods imported under EPCG scheme for July 2017 to October 2017 Custom
21 November 2022 Relief in average export obligation for EPCG Authorisation holders for FY 2021-22 FTP
21 November 2022 SC: Tax to be deducted under Section 194H on supplementary commission earned by agents DT
18 November 2022 DGFT issues instructions to regional offices for reduction in average annual export authorisation FTP
15 November 2022 Back-office and other support services provided on own account would not qualify to be an intermediary. Laws, related to intermediary, remain unchanged in pre-GST and GST era: Punjab and Haryana HC GST
12 November 2022 CBIC issues guidance note for verification of the transitional credits GST
12 November 2022 Central Board of Indirect Taxes and Customs (CBIC) clarifies the applicability of revised formula for refund under inverted duty structure (IDS) GST
10 November 2022 DGFT permits realisation of export proceeds in INR for availing benefits under various Export Promotion Schemes under the Foreign Trade Policy FTP
09 November 2022 Supreme Court explains the meaning of general public utility for claiming exemption by charitable organisations DT
07 November 2022 Delhi HC quashes the instructions prohibiting ISDs from transitioning CENVAT credit GST
02 November  2022 Supreme Court interprets the term 'solely' and settles the controversy regarding the eligibility of tax exemption to profit-oriented educational institutions DT
31 October  2022 CBIC clarifies that Form GST DRC-03 is not a valid mode for the payment of pre-deposit for filing appeals under the erstwhile excise and service tax law IDT
31 October  2022 GST registration is required in the particular state to execute works contract services – Odisha AAR GST
19 October 2022 Secondment arrangement Salary reimbursements to AEs not taxable as fees for technical services (FTS) - Delhi HC DT
15 October 2022 Supreme Court settles controversy on deductibility of employees’ contribution to provident fund and other welfare funds DT
12 October  2022 Liability to pay customs duty invocable when DEPB license is fake or forged – SC Custom
11 October  2022 Pre-deposit for filing an appeal under GST can be made by utilising electronic credit ledger - Bombay HC GST
11 October  2022 Amount in electronic ledger does not protect the taxpayer from levy of interest in case of delayed tax payment – Madras HC GST
07 October 2022 CBIC issues clarification regarding the SC’s decision on the classification of ‘relay’ IDT
07 October 2022 CBIC invites suggestions/comments on draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022 Custom
30 September 2022 CBIC notifies certain amendments under GST, effective from 1 October 2022 GST
28 September 2022 Online gaming company challenges intimation notice and SCN issued by the DGGI demanding INR 21,000 crore before the Karnataka HC GST
28 September 2022 Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2023 FTP
28 September 2022 CBIC issues clarification/guidelines to be considered for determination of classification of cranes IDT
26 September 2022 NAA confirms profiteering by DTH service provider for not passing on ITC benefit GST
26 September 2022 Classification of a product adopted at the supplier’s end shall be final and cannot be changed/questioned – SC IDT
23 September 2022 Furnishing detail of shipping bill is not required to claim a refund of unutilised ITC in case of export of electricity - Andhra Pradesh HC GST
22 September 2022 License fee for operating a hotel cannot be taxable under the category of renting of immovable property service – SC IDT
22 September 2022 Service tax not leviable on indivisible works contract for the period prior to the introduction of the Finance Act, 2007 - SC IDT
20 September 2022 CENVAT credit cannot be denied by the authorities once duty is paid by treating the activity as manufacture of goods – CESTAT IDT
16 September 2022 Data appearing on the income tax portal cannot be a basis for levying a penalty due to fraud or suppression under the service tax law – CESTAT IDT
16 September 2022 Modification of the original SCN after expiry of six years by issuing a corrigendum is not permissible under the law – Orissa HC IDT
16 September 2022 Claims for customs dues not forming part of CIRP shall stand extinguished – Delhi HC IDT
15 September 2022 Amount recovered from the employees towards third-party canteen services is not liable to GST, however, it is liable to GST if recovered from the contractual workers - Gujarat AAR GST
15 September 2022 Recovery of common area electricity charges by an RWA from the apartment residents are liable to GST- Haryana AAR GST
15 September 2022 Balance under the Electronic Credit Ledger cannot be utilised for mandatory pre-deposit under the erstwhile regime – CESTAT IDT
14 September 2022 Central Board of Direct Taxes issues additional guidelines on Section 194R of the Income Tax Act, 1961 DT
13 September 2022 Pursuant to the Supreme Court’s order, the CBIC issues guidelines to file/revise transitional forms GST
07 September 2022 Interest liability, disputed by taxpayer, cannot be raised without initiating adjudication proceedings -Jharkhand HC GST
06 September 2022 CBIC issues guidelines for launching prosecution under the CGST Act GST
06 September 2022 Relying upon the SC decision, Bombay HC directed taxpayers to use the transitional window for transfer of ISD credit as well GST
06 September 2022 No violation of the principles of natural justice if the taxpayer is aware of the transaction under scanner – Madhya Pradesh HC GST
06 September 2022 Suo motu extension orders passed by Supreme Court not applicable on interest on delayed refund under GST– Delhi HC GST
03 September 2022 Transportation service to the employees cannot be an input service related to manufacture of goods – SC IDT
02 September 2022 Communication including notice, order issued by the authorities should be signed; the extension of limitation period by the SC applies even to the condonable period- Delhi HC GST
01 September 2022 Power to detain or seize the goods and conveyance cannot be invoked for search and seizure of the godown – Allahabad HC GST
01 September 2022 ITC admissible on upfront lease premium paid for renting of immovable property - Tamil Nadu AAR GST
30 August 2022 No responsibility of tendering authority to mention HSN code while inviting tenders - Supreme Court GST
30 August 2022 Insolvency and Bankruptcy Code overrides the Customs law – SC IDT
30 August 2022 Supply by an outlet located in the Security Hold Area of the airport to outbound international passengers is taxable under GST, eligible for a refund- Delhi AAAR GST
29 August 2022 Refund can be claimed where tax is paid under the wrong head under GST - Andhra Pradesh HC GST
24 August 2022 Mens rea is an important ingredient for imposing penalty – CESTAT IDT
22 August 2022 Guidelines on issuance of summons under the CGST Act - CBIC GST
19 August 2022 CBIC issues guidelines for arrest and bail in relation to offences punishable under the CGST Act GST
18 August 2022 SOPs to implement WFH permission under revised SEZ Rules, 2006 SEZ
16 August 2022 Petitioner cannot be penalised for the inability of the Settlement Commission - Bombay HC IDT
16 August 2022 FTP benefits cannot be denied even if IEC obtained post rendition of services - Bombay HC IDT, FTP
16 August 2022 Director cannot be penalised when the lapse is on the part of the company – Bombay HC GST
09 August 2022 Supply of antivirus software in CD amounts to a deemed sale and not leviable to service tax – SC


09 August 2022 Appeal cannot be dismissed merely due to procedural requirements- Orrisa HC GST
09 August 2022 Supreme Court directs the Union of India/GST Council to instruct states on electronic DIN system implementation GST
08 August 2022 Circular in contradiction to the notifications is bad in law – Karnataka HC GST
06 August 2022 Clarification on applicability of GST rates, exemption, and classification concerning various goods and services by the CBIC GST 
06 August 2022 CBIC clarifies applicability of GST on liquidated damages, compensation received due to breach of contract GST
03 August 2022 E-invoicing mandatory for the taxpayers having turnover exceeding INR 10 crore w.e.f. 1 October 2022 GST
02 August 2022 Refund benefit available to an SEZ unit cannot be denied merely due to certain discrepancies in documents- Kolkata CESTAT IDT
02 August 2022 Two or more individual supplies, supplied in conjunction with each other, for a single price is mixed supply– Telangana AAAR GST
26 July 2022 Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR GST
26 July 2022 Any violation relating to foreign exchange is covered under the FEMA, 1999 and not under the Customs Act- Ahmedabad CESTAT IDT
26 July 2022 Advance ruling restricted only to tax levied under the CGST law, not to the tax/cess levied under any other statutory law– Uttar Pradesh AAAR GST
22 July 2022 Activities performed by the liaison office on behalf of its overseas head office are liable to GST – Maharashtra AAAR GST
22 July 2022 Refund of accumulated ITC under inverted duty structure is allowed even when the supply of goods made at a concessional tax rate – Rajasthan HC GST
20 July 2022 SEZ Rules amended to include the procedure for work from home permission to SEZ units SEZ
20 July 2022 Refund cannot be considered as time barred if filed within prescribed time even before a wrong forum– Chennai CESTAT IDT
19 July 2022 Input tax credit allowed on demo cars purchased with an intent of further supply - West Bengal AAR GST
18 July 2022 Clarifications on the applicability of GST on "pre-packaged and labelled" goods GST
15 July 2022 Centre approves continuation of the RoSCTL scheme for export of apparel/garments with the same rates IDT
15 July 2022 Constitution of Group of Ministers on Goods and Service Tax Appellate Tribunal GST
14 July 2022 Supreme Court rules that compliance with the twin preconditions to opt out from tax holiday for 100% Export Oriented Units is mandatory DT
08 July 2022 CBIC issues various clarifications pursuant to the 47th GST council meeting recommendations GST
06 July 2022 CBIC notifies various recommendations of the 47th GST Council meeting GST
04 July 2022 Exemption from IGST and Compensation Cess on goods imported under Advance Authorisation, EPCG and EOU Schemes to be continued IDT
04 July 2022 DGFT extends last date for submitting applications under MEIS till 31 August 2022 IDT
30 June 2022 Mismatch in ITC can be communicated by way of issue of a show cause notice to recipient - Madras HC GST
30 June 2022 47th GST Council meeting: Key recommendations/decisions GST
22 June 2022 Nature of services should make no difference to the taxability of reimbursements when provision under which tax demanded itself has been declared ultra vires: Delhi CESTAT IDT
21 June 2022 Doctrine of Unjust enrichment not applicable in exports– Bombay HC GST
21 June 2022 CBIC issues procedures relating to sanction, post-audit and review of refund claims under GST regime GST
20 June 2022 Intermediary services provided by overseas commission agent does not qualify as import of services under GST– Uttarakhand AAR GST
15 June 2022 Dispute resolving services provided by a forum to the aggrieved persons shall be deemed as a supply of service liable to GST – Maharashtra AAR GST
13 June 2022 Occupational health check-up service provided by the clinical establishment to business entity is a health care service exempt from GST – Gujarat AAAR GST
10 June 2022 DGFT extends the last date for filing annual returns under the Export Promotion Capital Goods (EPCG) Scheme for financial year 2022-23 IDT
30 May 2022 CBIC instructs authorities not to make any recovery of GST dues during search, inspection or investigation GST
30 May 2022 Procedural infraction shall not come in the way of granting legitimate refund – Madras High Court GST
24 May 2022 Pre-packaged software supplied to public funded research institutions are eligible for concessional rate of tax at 5% – Karnataka AAR GST
24 May 2022 Secondment of employees by overseas entity tantamount to supply of manpower services – Supreme Court IDT
20 May 2022 Mandatory deduction of one third value of agreement towards land is not sustainable in case the value of land is clearly ascertainable- Gujarat HC GST
20 May 2022 Incentive received for achieving sales target cannot be said as a trade discount, it shall be taxable in the hands of reseller as consideration for marketing services - Maharashtra AAR GST
19 May 2022 Supreme Court dismisses Revenue's Special Leave Petition challenging the Gujarat High Court decision and strikes down levy of IGST on ocean freight GST
18 May 2022 CBIC extends the due date for furnishing form GSTR-3B and form GST PMT- 06 for April 2022 GST
16 May 2022 Proceedings initiated for overlapping period without any legal basis is misuse of statutory power - Calcutta HC IDT
13 May 2022 Transfer of business between distinct persons qualifies as supply of goods - Maharashtra AAR GST
13 May 2022 Telangana Government proposes One-Time Settlement Scheme 2022 to settle disputed taxes w.r.t. pre-GST regime IDT
09 May 2022 Benefit of tax exemption should be read as a whole and in accordance with the legislative intent without any addition or subtraction - Supreme Court IDT
09 May 2022 GST is not leviable on employee portion of canteen charges and free bus transportation facility – Gujarat AAR GST
06 May 2022 DRI officers appointed by the Board as Common Adjudicating Authority are the ‘Proper Officer’- Allahabad HC IDT
06 May 2022 Circular imposing new restriction is ultra-vires and retrospective operation of such circular is manifestly arbitrary - Gujarat HC IDT
06 May 2022 Interest on delayed refund shall be granted from the date of filing of refund application, and not from the date of Commissioner (Appeals) order – CESTAT Ahmedabad IDT
06 May 2022 CENVAT credit is a vested right and accumulated credit of Cess is eligible for a refund– CESTAT Delhi IDT
06 May 2022 Gujarat High Court erred in awarding interest at the rate exceeding 6% on reasonable delay in grant of refund by proper officer – Supreme Court GST
06 May 2022 Reassessment notices issued on or after 1 April 2021 deemed to be issued under the new reassessment regime - Supreme Court DT
18 April 2022 Malicious exercise of power resulting in harassment of assessee is illegal and abusive - Allahabad HC GST
18 April 2022 Any objection as regards the lack of jurisdiction to be raised at initial stage of proceedings and not subsequently – Allahabad HC GST
18 April 2022 Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai IDT
18 April 2022 Delhi High Court admits petition challenging validity of provisions of Finance Act, 2022 overruling Supreme Court ruling in Canon India IDT
14 April 2022 A charge created over property by operation of law is distinct from attachment of the property – Gujarat HC IDT
14 April 2022 Expiry of e-way bill in case of genuine transaction between registered dealers cannot lead to seizure of goods – Tripura HC GST
07 April 2022 No ITC available of GST paid on procurement of goods/services for promotional scheme– Tamil Nadu AAAR GST
07 April 2022 Tax paid under erstwhile regime is permissible to carry forward under GST regime as credit in the electronic credit ledger - Madras High Court GST
04 April 2022 Central Board of Indirect Taxes and Customs issues Customs (Electronic Cash Ledger) Regulations, 2022 IDT
04 April 2022 Appeal is maintainable before the High Court since the issue pertains to exemption and not the rate of duty – SC IDT
01 April 2022 Government of Kerala decides to extend Kerala Amnesty Scheme for 2022 IDT
01 April 2022 Validity of Foreign Trade Policy 2015-2020 further extended up to 30 September 2022 IDT
31 March 2022 Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 IDT
30 March 2022 State Legislature has no power to deal with entry tax related matters after Constitution (101st Amendment) Act 2016 - West Bengal Taxation Tribunal IDT
30 March 2022 Comprehensive Economic Partnership Agreement (CEPA) between India and United Arab Emirates IDT
28 March 2022 Supreme Court upheld the CESTAT order that no service tax applicable on exhibiting films on revenue-sharing basis IDT
17 March 2022 Payment under investigation may not always amount to admission of liability and hence eligible for refund – Karnataka High Court GST 
14 March 2022 Re-opening of application window for PLI scheme for white goods (air conditioners and LED lights) IDT
14 March 2022 Grounds of SCN is a must – Jharkhand High Court GST
14 March 2022 Ratio of Cannon India decision valid even after proposed retrospective amendment in the customs Act - CESTAT IDT
11 March 2022 Agreement has to be read in toto; mere consideration on piece rate basis wouldn’t make it a job work contract – SC IDT
10 March 2022 Government extended last date for submitting applications under scrip-based schemes IDT
07 March 2022 Electronic filing of refund application would also include manual filing – Bombay HC GST
02 March 2022 Leasing of residential premises as hostel is eligible for GST exemption - Karnataka HC GST
28 February 2022 E-invoicing mandatory for taxpayers with turnover above INR 20 crore from 1 April 2022 GST
28 February 2022 Reasons must be recorded in writing to exercise the power to block electronic credit ledger – Bombay HC GST
22 February 2022 Clarificatory circular by DGFT cannot retrospectively amend or take away the benefits granted – Bombay HC IDT
16 February 2022 Goods cannot be detained for contravention of provisions by other person in supply chain – Punjab and Haryana HC GST
08 February 2022 Time limitation not applicable on refund of amount paid by mistake – CESTAT IDT
28 January 2022 Apex court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee GST
28 January 2022 No reversal of ITC on cash discount/incentive scheme determined post sale – Madhya Pradesh AAR GST
21 January 2022 CBDT notifies methodology for computing capital gains on ULIPs DT
21 January 2022 Supply of right to use equipment, even with operator, qualifies as sale under VAT – Service tax not payable – Allahabad CESTAT IDT
20 January 2022 Allocation of salary of HO employees to its Branch offices exigible to GST - Maharashtra AAAR GST
18 January 2022 SC order extending period of limitation applicable to refund application under GST law – Bombay HC GST
17 January 2022 CENVAT credit can be utilised for payment of tax under the reverse charge mechanism – Karnataka HC IDT
11 January 2022 Supreme Court further extends period of limitation in respect of all judicial or quasi¬ judicial proceedings GST
22 December 2021 Electricity and water charges reimbursed by licensee liable to GST – Maharashtra AAR GST
22 December 2021 Conditions prescribed for exercise of power of provisional attachment must be strictly fulfilled – Gujarat HC GST
17 December 2021 Amount paid under protest prior to assessment can be adjusted against pre-deposit for filing an appeal – SC IDT
15 December 2021 SC delivers split verdict on applicability of service tax on credit card interchange fees IDT
07 December 2021 Sludge manufactured unintentionally cannot be treated as an ‘exempted goods’ – CESTAT IDT
03 December 2021 Concealment of facts is enough to deny any relief in exercise of extraordinary discretionary jurisdiction – Delhi HC GST
29 November 2021 Detention of goods for not carrying e-way bill unsustainable in absence of e-way bill system – Allahabad HC GST
23 November 2021 Outdoor catering services for personal use or consumption of employees is excluded from definition of input service - SC IDT
16 November 2021 Compensation amount received on cancellation of allocation of coal blocks not leviable to service tax - CESTAT IDT
02 November 2021 Transfer Pricing tolerance range for ALP determination for AY 2021-22 notified at 3% of transaction price (1% for wholesale trading) TP
30 October 2021 The Apex Court disallows rectification of GST return for INR 923 crore GST refund GST
19 October 2021 SEZ unit entitled to claim refund under GST – Madras HC GST
13 October 2021 Government exempts certain class of non-residents from furnishing return of income DT
12 October 2021 OECD/G20 Inclusive Framework provides roadmap for the two-pillar solution on international tax reforms DT
07 October 2021  CBIC issues clarifications on certain services pursuant to recommendations of the 45th GST Council meeting GST
05 October 2021 Rules for withdrawal of retrospective taxation of indirect transfers notified DT
05 October 2021 ITC ineligible on CSR activities - Gujarat AAR GST
04 October 2021 Credit admissible under erstwhile laws available as refund under GST regime - CESTAT GST
30 September 2021 COVID-19: MCA extends due date for submitting cost audit report to the Board of Directors Regulatory
29 September 2021 Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2022 FTP
29 September 2021 Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021 FTP
29 September 2021 CBIC notifies mandatory Aadhaar authentication for claiming GST refund and issues clarification on refund of tax wrongly paid GST
24 September 2021 Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021 FTP
24 September 2021 Government notifies the list of eligible services and rates under SEIS for services rendered in FY 2019-20 FTP
24 September 2021 COVID-19: MCA directs extending time to hold AGM by two months Regulatory
23 September 2021 Interest for default in payment of advance tax not applicable prior to FY 2012-13 if tax was deductible at source: Supreme Court DT
22 September 2021 No disallowance of proportionate interest expenditure under Section 14A where taxpayer had sufficient interest-free funds: Supreme Court DT
21 September 2021 45th GST Council Meeting Key recommendations GST
21 September 2021 CBIC issues clarifications pursuant to recommendations of 45th GST Council meeting GST
20 September 2021 Increase in tolerance band to 10% under Section 50C available retrospectively: Mumbai ITAT DT
17 September 2021 Government notifies last date for submitting applications under scrip-based schemes FTP
17 September 2021 Interest on borrowed funds utilised to grant loan to subsidiary not allowed due to lack of commercial expediency: Bangalore ITAT DT
16 September 2021 House Ways & Means Committee releases draft tax proposals US Tax
16 September 2021 TDS amount cannot be included in taxable value for levying service tax - CESTAT IDT
16 September 2021 Cabinet approves Production Linked Incentive scheme for the auto industry FTP
14 September 2021 Refund of accumulated ITC in respect of services under inverted duty structure unavailable – SC GST
10 September 2021 CBDT extends timelines for certain tax compliances DT
16 August 2021 Government withdraws retrospective taxation of indirect transfers DT
12 August 2021 CBDT notifies rules for computing relief from additional MAT liability resulting from secondary adjustments and adjustments pursuant to APA DT
04 August 2021 Government extends timelines for filing of various electronic forms DT
15 July 2021 Carry-forward and set-off of losses of transferor company not permissible if 75% shareholding condition not met on 'appointed date' - Chennai ITAT Transaction Tax
08 July 2021 CBDT notifies rules for computing capital gains and WDV where depreciation on goodwill has been obtained DT
01 July 2021 CBDT issues clarifications on TDS on purchase of goods DT
28 June 2021 COVID-19: Government further extends timelines for various tax compliances DT
23 June 2021 CBDT introduces functionality to verify return filing status by tax deductor/collector DT
23 June 2021 Entertaining a writ petition in presence of an appellate remedy is not preferable - Madras HC IDT
17 June 2021 MCA removes restrictions on matters that can be dealt in a meeting convened via audio-visual means Regulatory
16 June 2021 44th GST council meeting: Key recommendations/decisions GST
16 June 2021 EPFO extends timeline to file ECRs without Aadhaar number seeding till 31 August 2021 PF
16 June 2021 Refund of unutilised CENVAT credit of Cesses allowed – CESTAT IDT
15 June 2021 Genuine and bonafide cases should not be denied the benefit of concessional duty – Madras HC IDT
11 June 2021 Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service': Kerala AAR IDT
02 June 2021 EPFO allows registered members to claim second PF advance PF
31 May 2021 43rd GST Council meeting: Key recommendations/decisions IDT
26 May 2021 Mandatory recording of information about transfer of DFIA Scrips IDT
26 May 2021 COVID-19: Extension of validity of AEO Certification till 30 June 2021 IDT
26 May 2021 CBDT notifies rules for computing FMV of capital assets transferred through slump sale DT
26 May 2021 Sec. 56(2)(viib) inapplicable to excess of net assets over consideration paid on amalgamation – Ahmedabad ITAT DT
21 May 2021 CBIC issues Standard Operating Procedure (SOP) for extension of time limit to apply for revocation of cancellation of registration IDT
21 May 2021 CBIC enhances facilities under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 IDT
21 May 2021 COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive from 15-31 May 2021 IDT
21 May 2021 Validity of Registration cum Membership Certificate extended till 30 September IDT
21 May 2021 MHA relaxes certain provisions relating to FCRA Regulatory
21 May 2021 COVID-19: CBDT extends the due dates for various compliances Tax
06 May 2021 MCA announces reliefs for Companies and LLPs Regulatory
05 May 2021 CBDT notifies thresholds for applicability of Significant Economic Presence provisions DT
04 May 2021 Recovery to be made from defaulting seller instead of denying ITC to purchaser: Madras HC IDT
03 May 2021 DGFT notifies mandatory annual updation of Importer Exporter Code between April and June IDT
03 May 2021 COVID-19-CBIC notifies various reliefs for taxpayers under GST IDT
09 April 2021 CBDT notifies changes in master file rules and eases the threshold for country-by-country report Transfer Pricing
09 April 2021 Gift vouchers are instruments of consideration for future supply: Tamil Nadu AAAR IDT
31 March 2021 CBDT defers tax audit reporting on GAAR and GST till 31 March 2022 DT
30 March 2021 Finance Act 2021 enacted DT
26 March 2021 DPIIT issues clarification on downstream investments by NRIs Regulatory
23 March 2021 Remuneration to non-executive and independent directors Regulatory
18 March 2021 Way forward on SC ruling on software payments DT
18 March 2021 DRI officers have no power to issue show cause notice under the customs law: SC IDT
18 March 2021 Accredited investors in India securities market Regulatory
05 March 2021 CBDT prescribes procedure for seeking relief from double taxation for expats stranded in India IDT
04 March 2021 Supreme Court provides clarity on payments for software to non-residents DT
04 March 2021 Issue of admissibility of CENVAT credit cannot be raised at the time of refund processing: CESTAT IDT
02 March 2021 Cabinet approves Production Linked Incentive Scheme for pharmaceuticals IDT
02 March 2021 Cabinet approves Production Linked Incentive Scheme for IT hardware IDT
02 March 2021 Activities of liaison office do not amount to supply of service: Karnataka AAAR IDT
25 February 2021 CBIC issues clarification on applicability of dynamic QR code IDT
25 February 2021 Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR IDT
22 February 2021 SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing IDT
22 February 2021 Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills IDT
05 February 2021 MCA notifies effective date for various amended Rules Regulatory
01 February 2021 MCA notifies effective date of amendments in Companies Act, 2013 Regulatory
28 January 2021 MCA notifies effective date for amendments in CSR provisions Regulatory
04 January 2021 Remission of Duties and Taxes on Exported Products Scheme implemented from 1 January FTP
04 January 2020 Due date for furnishing annual return for FY 2019-20 extended GST
23 December 2020 Indirect Tax Update: CBIC notifies certain restrictions in claiming input tax credit GST
23 December 2020 CBIC notifies certain changes in GST registration process GST
19 November 2020 Madras HC quashes levy of interest on ITC portion GST
13 November 2020 ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR GST
13 November 2020 Government announces subsidy to employees and employers registered with EPFO PF
12 November 2020 Union Cabinet approves Production-Linked Incentive (PLI) Scheme for 10 key sectors GST
30 October 2020 Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019 IDT
30 October 2020 Government announces LTC scheme for non-central government employees DT
30 October 2020 Government invites data from exporters for RoDTEP scheme IDT
29 October 2020 Transition of cesses into GST disallowed: Madras HC GST
29 October 2020 Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019 IDT
28 October 2020 Government extends last date of payment under the Vivad se Vishwas Scheme DT
27 October 2020 Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR GST
26 October 2020 Due date for filing Form 9 and Form 9C for FY19 extended GST
26 October 2020 Government extends due date of filing income tax return for FY20 DT
23 October 2020 Government announces special cash package for central government employees DT
19 October 2020 CBIC notifies various recommendations of 42nd GST Council meeting GST
14 October 2020 E-way bill generation to be blocked from 15 October 2020 for GSTR-3B defaulters GST
14 October 2020 CBIC issues clarification on cumulative ITC restriction applicable for February-August 2020 GST
14 October 2020 Ministry of Finance issues press release clarifying certain aspect of annual return for FY 2018-19 GST
07 October 2020 Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020 Tax
07 October 2020 42nd GST council meeting: Key recommendations/decisions GST
06 October 2020 CBIC notifies certain changes in applicability of e-invoicing provisions GST
06 October 2020 MP Amnesty Scheme: Settlement of arrears under indirect tax legislation IDT
05 October 2020 Export of goods by sea or air: Last date for exemption on services of goods transportation extended GST
05 October 2020 COVID-19: Date of compliance and completion of action under specified indirect tax laws extended IDT
30 September 2020 Due date for filing annual return in Form 9 and reconciliation statement in Form 9C for FY 2018-19 extended to 31 October 2020 GST
30 September 2020 No synchronisation with turnover required for passing ITC benefits – NAA GST
30 September 2020 Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure GST
30 September 2020 Bihar Amnesty Scheme - Settlement of arrears under indirect tax legislation IDT
25 September 2020 Government notifies Faceless Appeal Scheme, 2020 DT
24 September 2020 Supply of common administrative services by HO to other units leviable to GST: Haryana AAR GST
23 September 2020 Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit GST
23 September 2020 Government raises FDI cap in defence sector to 74% Regulatory
22 September 2020 COVID-19: CBIC notifies further reliefs under GST GST
22 September 2020 Government of Kerala issues instructions pertaining to Kerala Amnesty Scheme, 2020 IDT
21 September 2020 Offline tool to match auto-populated input tax credit in Form GSTR-2B released GST
21 September 2020 CBIC issues instructions for recovery of interest on net cash tax liability GST
16 September 2020 Refund of service tax on cancellation of flat booking allowed under GST GST
15 September 2020 COVID-19: Supreme Court releases user guide for limited physical hearing Tax
14 September 2020 GSTN releases set of FAQs on e-invoicing Tax
11 September 2020 COVID-19: MCA directs extending time to hold AGM by three months Regulatory
03 September 2020 DGFT notifies changes in the Merchandise Export from India Scheme IDT
03 September 2020 Date of completion or compliance of action by authorities under the anti-profiteering provisions extended GST
02 September 2020 Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT DT
01 September 2020 Delhi HC hears batch of writ petitions challenging the constitutional validity of anti-profiteering provisions GST
01 September 2020 ITC statement in Form GSTR-2B introduced for July 2020 on trial basis GST
31 August 2020 GSTN launches new functionality in Form GSTR-2A for disclosing imports and SEZ supplies GST
28 August 2020 ITC not available on services received for construction of laboratory: Telangana AAR GST
27 August 2020 Interest on delay in payment of ‘net tax liability’ applicable from 1 September 2020 GST
26 August 2020 COVID-19: Government amends export policy relating to PPE kits/masks IDT
26 August 2020 Supply of food to Hospital on outsourcing basis liable to GST: Telangana AAR GST
25 August 2020 Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified IDT
25 August 2020 CBIC revises guidelines for conducting hearings through videoconferencing IDT
24 August 2020 CBIC amends provisions related to GST registration GST
21 August 2020 NAA sets aside penalty for profiteering as no specific penalty provisions existed prior to 1 January 2020 GST
20 August 2020 Project Office established to carry on preparatory or auxiliary functions does not constitute a PE: Supreme Court DT
20 August 2020 Manufacture and Other Operations in Special Warehouse Regulations, 2020 notified IDT
19 August 2020 Court approved Scheme of Amalgamation cannot be termed as ‘colorable device’: Kolkata ITAT DT
14 August 2020 Gujarat HC upholds constitutionality of provisions relating to place of supply in case of intermediary services GST
14 August 2020 Government issues advisory on e-invoicing system GST
13 August 2020 PM launches new tax platform – ‘Transparent Taxation – Honoring the Honest’ DT
12 August 2020 Rajasthan HC allows petitioners to make application before the GST council to avail transitional credit GST
11 August 2020 Last date for availing Kerala Amnesty Scheme, 2020 extended to 30 September IDT
11 August 2020 GSTN issues FAQs and user manual for offline filing Form GSTR-4 by composition dealers GST
05 August 2020 COVID-19: No sitting of CESTAT benches from 4 August 2020 to 14 August 2020 IDT
05 August 2020 Gujarat HC allows refund of ITC on input services under inverted duty structure GST
03 August 2020 Ministry of Commerce and Industry working on early resolution to MEIS issue IDT
31 July 2020 COVID-19: Second phase of nationwide faceless assessment programme rolled out IDT
31 July 2020 CBIC notifies e-invoicing for businesses with turnover above INR 500 crore GST
30 July 2020 Marketing services to overseas client held as ‘intermediary services’ liable to IGST: AP AAR GST
30 July 2020 Jaipur ITAT holds agricultural land to be an ‘immovable property’ for the purpose of Section 56(2)(vii)(b) GST
29 July 2020 Government stops registration of MEIS scrips for shipping bills having LEO 1 April 2020 onwards IDT
29 July 2020 SC directs no coercive action against Petitioner involved in alleged GST fraud GST
28 July 2020 Supply of medicines, drugs, stents, implants, etc., to in-patients not liable to GST: AP AAR GST
23 July 2020 COVID-19: Government amends export policy related to PPE kits/masks Customs
22 July 2020 Government invites suggestions for review of existing customs law, procedures and exemptions Customs
22 July 2020 CBIC and CBDT sign MoU to facilitate exchange of data Tax
21 July 2020 Time limit prescribed for claiming transitional credits is mandatory and not directory: Madras High Court GST
21 July 2020 GSTN issues interim measure for filing revocation of cancellation order pending in appeal channel GST
20 July 2020 Pending GST registrations to be cleared under special drive by 30 July 2020: CBIC GST
20 July 2020 ITC on vehicles hired for transportation of employees not available unless obligatory under any law: HP AAR GST
16 July 2020 Finance ministry issues clarification on GST rate on hand sanitisers GST
08 July 2020 Gujarat AAR holds sale of plots with primary amenities as provision of services, liable to GST GST
07 July 2020 SC issues SOP for e-filing, mentioning, listing and conducting hearing through videoconference Tax
07 July 2020 COVID-19: Update on Turant Suvidha Kendra and other initiatives IDT
01 June 2020 Goa Amnesty Scheme: Settlement of arrears under indirect tax legislation IDT
30 June 2020 Government to roll out facility of filing NIL return in Form GSTR-1 through SMS GST
29 June 2020 CBIC extends date of compliance/completion of action under certain indirect tax laws IDT
29 June 2020 Optional tax regime: CBDT notifies allowances eligible for deduction for individuals and HUFs DT
29 June 2020 DGFT to launch e-platform for services related to foreign trade on 13 July 2020 IDT
26 June 2020 CBIC issues notifications to give effect to 40th GST Council meeting recommendations GST
26 June 2020 Goods shipped to overseas customer directly by foreign vendor are liable to IGST: Gujarat AAR GST
25 June 2020 MCA extends date for board approval on certain matters via VC/OAUM to 30 Sept Regulatory
25 June 2020 Demerger expense amortisation claim allowed in initial years, cannot be questioned in later years if no material change in facts: Kolkata ITAT DT
25 June 2020 COVID-19: Government extends various time limits under direct tax and Benami laws DT
24 June 2020 Resulting company eligible for accumulated losses claimed in revised return: Kolkata ITAT DT
22 June 2020 COVID-19: Amendment in policy on export of personal protection equipment kits IDT
23 June 2020 COVID-19: Update on faceless, contactless and paperless customs IDT
22 June 2020 SC stays Delhi HC decision of holding transitional credit time limit ‘directory’ GST
12 June 2020 Government issues FAQs on facility of filing NIL GST Return through SMS GST
11 June 2020 AAR rejects application relating to transaction designed prima facie for tax avoidance DT
11 June 2020 CBIC issues clarification on applicability of GST on director’s remuneration GST
09 June 2020 Chennai ITAT invokes guardianship law, rejects tax-planning attempt through minor sons DT
09 June 2020 Ex-factory supply of goods terminating in other state liable to IGST: Telangana AAR GST
09 June 2020 Assam Amnesty Scheme: Settlement of arrears under indirect tax legislation IDT
09 June 2020 COVID-19: Government rolls out facility of filing NIL GST return through SMS GST
02 June 2020 Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips IDT
09 June 2020 COVID-19: Government rolls out facility of filing NIL GST return through SMS GST
02 June 2020 Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips IDT
29 May 2020 COVID-19: Further extension of facility of accepting undertaking in lieu of bond IDT
28 May 2020 Receipt of shares pursuant to internal family realignment not a gift/benefit: Delhi ITAT DT
22 May 2020 India extends Safe Harbour Rules to cover FY20 TP
19 May 2020 CBIC retrospectively gives power to prescribe time-limit for claiming transitional credits GST
19 May 2020 COVID-19: New EPF Contribution rates notified for May, June and July 2020 PF
19 May 2020 EPFO issues FAQs on transfer of EPF balance PF
19 May 2020 COVID-19: DGEP’s response on certain operating issues pertaining to SEZ and EoU IDT
15 May 2020 Benefit to be passed at each stock keeping unit level and not at entity or branch level – NAA GST
13 May 2020 CESTAT amends Customs, Excise and Service Tax (Procedure) Rules, 1982 IDT
12 May 2020 Salary received by an executive director is outside the purview of GST: Karnataka AAR GST
11 May 2020 COVID-19: CBDT relaxes residency rule for individuals unable to leave India DT
06 May 2020 FinMin amends Foreign Exchange Management (Non-debt Instruments) Rules 2019 Regulatory
05 May 2020 COVID-19: CBIC notifies additional reliefs under GST IDT
06 May 2020 Delhi HC holds time limit prescribed for claiming transitional credit as ‘directory’ in nature GST
05 May 2020 US IRS issues set of FAQs for transfer pricing documentation TP
04 May 2020 GST refund: Government cautions taxpayers on fake messages GST
30 April 2020 Provision for transfer of balances lying in e-cash ledger effective from 21 April 2020 IDT
29 April 2020 CBIC issues guidelines for conducting personal hearings through video conferencing GST
28 April 2020 Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 extended till 30 September 2020 IDT
22 April 2020 Facility to correct invoice mismatches between GST returns vis-a-vis customs data extended IDT
22 April 2020 COVID-19: Extension of facility of accepting undertaking in lieu of bond IDT
20 April 2020 Steps to be taken on commencement of new financial year – Indirect Tax IDT
17 April 2020 COVID-19: EPFO issues FAQs on PF advance for employees PF
17 April 2020 Business loss can be set off against dividend income from specified foreign companies: Mumbai ITAT DT
16 April 2020 Clarification on manner of continuation of MEIS post implementation of RoDTEP IDT
15 April 2020 Kerala Amnesty Scheme, 2020: Settlement of arrears under indirect tax legislation IDT
15 April 2020 CBDT issues clarification on TDS from salary under new optional tax rate regime DT
14 April 2020 RBI issues Guidelines for regulating Payment Aggregators and Payment Gateways Regulatory
14 April 2020 CBIC introduces e-communication of Out of Charge copy of BoE and Gatepass IDT
14 April 2020 COVID-19: CBIC issues clarifications on various aspects of relief measures announced GST
13 April 2020 COVID-19: Government to contribute PF, labour ministry issues scheme guidelines PF
10 April 2020 Salary paid to directors liable to GST under reverse charge: Rajasthan AAR GST
10 April 2020 COVID-19: No basic customs duty and health cess on certain medical goods IDT
10 April 2020 Appellate authority cannot condone delay beyond the time limit prescribed under the GST law: Orissa HC GST
10 April 2020 COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive IDT
09 April 2020 COVID-19 relief measures: Government to immediately issue tax refunds Tax
09 April 2020 COVID-19: Amendment in export policy of certain goods IDT
07 April 2020 Section 14A disallowance not applicable to insurance company: Delhi HC DT
06 April 2020 COVID-19: CBIC notifies recently announced indirect tax relaxation IDT
03 April 2020 Government notifies PLI Scheme for Large Scale Electronics Manufacturing IDT
03 April 2020 COVID-19: Government announces relief for employees registered with EPFO PF
02 April 2020 CBIC issues various clarification on refund related issues GST
01 April 2020 Gujarat HC directs petitioner to file claim on IGST refund paid on Ocean freight GST
01 April 2020 Government issues Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 Tax
01 April 2020 MCA introduces Companies Fresh Start Scheme, modifies LLP Settlement Scheme Regulatory
01 April 2020 COVID-19: Government extends Foreign Trade Policy 2015-2020 till 31 March 2021 IDT
01 April 2020 Government releases advisory for taxpayers to track status of their refund application GST
01 April 2020 Finance Act 2020 gets enacted DT
01 April 2020 Extension of validity of registration-cum-membership certificate beyond 31 March 2020 IDT
31 March 2020 COVID-19 relief measures: CBDT extends validity of lower/nil deduction certificates till 30 June DT
31 March 2020 Goods imported against AA/EPCG: IGST and compensation cess exemption extended till 31 March 2021 GST
31 March 2020 CBIC revises GST rates on mobile phones, matchsticks and MRO services GST
30 March 2020 Impact analysis: CBIC puts turnover cap for allowing refund of accumulated ITC GST
27 March 2020 CBIC issues clarification on issues faced by entities covered under IBC GST
27 March 2020 Cabinet approves extension of rebate on export of apparel and made-ups IDT
27 March 2020 CBIC issues clarification on apportionment of ITC in cases of business re-organisation GST
25 March 2020 Uttar Pradesh Amnesty Scheme provides waiver of outstanding interest and penalty IDT
25 March 2020 CBIC issues notifications to give effect to 39th GST Council meeting recommendations GST
25 March 2020 Union Cabinet approves production linked incentive scheme for electronics industry IDT
25 March 2020 CBIC makes Aadhaar verification mandatory from 1 April 2020 GST
25 March 2020 Union Cabinet approves production linked incentive scheme for electronics industry IDT
24 March 2020 CBIC prescribes staggered due dates for filing various GST returns GST
24 March 2020 COVID-19: SC extends period of limitation under all central and state Acts Tax
24 March 2020 COVID-19: Government proposes various tax and regulatory relief measures Tax & Regulatory
20 March 2020 Ministry of Commerce and Industry provides status on ‘export promotion schemes’ IDT
20 March 2020 Maharashtra AAAR reverses its earlier order, holds conversion of coal received from principal into electricity constitutes ‘job work’ IDT
20 March 2020 No GST on mobilisation advance received prior to GST implementation, says TN AAR GST
20 March 2020 COVID-19: Ministry of Corporate Affairs issues advisory to corporates Regulatory
19 March 2020 CBIC issues clarification regarding appellate process to be followed IDT
18 March 2020 Government notifies the Direct Tax Vivad se Vishwas Act, 2020 DT
16 March 2020 Cabinet approves scheme for Remission of Duties and Taxes on Exported Products IDT
16 March 2020 Updates from the 39th GST Council meeting GST
09 March 2020 AAR cannot reject application citing determination of place of supply as outside its purview: Kerala HC GST
05 March 2020 MCA introduces LLP Settlement Scheme, 2020 to grant one-time condonation of delay in filing statutory documents by LLP Regulatory
05 March 2020 MCA issues clarification on SPICe+ form Regulatory
04 March 2020 SC dismisses SLP against HC order permitting TRAN-1 filing/revising beyond stipulated date GST
04 March 2020 Delhi HC stays operation of NAA’s order in case of a leading healthcare giant GST
03 March 2020 SEZ Act prevails over service tax law – CESTAT Chennai IDT
02 March 2020