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Enhancements in GSTR-3B (Effective from January 2026 Tax Period)

by admin | Feb 4, 2026 | Departmental Instructions, GST

The GST Network (GSTN) has issued an advisory dated 30 January 2026 introducing important system-level enhancements in GSTR-3B, aimed at improving accuracy and aligning interest computation with statutory provisions. The key changes are summarised below for your...

DGGI is not Superior to State GST: Jharkhand High Court

by admin | Apr 2, 2024 | Departmental Instructions, GST, Judgements

Case: In the case of Vivek Narsaria Vs State of Jharkhand (Jharkhand High Court) (W P No. (T) 4491 of 2023) dated 15/01/2024 Fact The taxpayer is the proprietor of M/s. Manish Trading Company, Lalgutwa, Ranchi, carrying on the business of trading of Iron & Steels...

Instruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017

by admin | Mar 19, 2024 | Departmental Instructions, GST

The Government of NCT of Delhi, Department of Trade and Taxes, Policy Branch, issues crucial instructions (F. No.3(543)/GST/POLICY/2024/1312-18) on rectifying assessment orders under Section 161 of DGST Act, 2017. Background: Several representations have been received...

Recent Posts

  • The Supreme Court dismissed the Revenue’s SLP and upheld that mere detection of excess stock does not automatically warrant confiscation under Section 130 of the CGST Act. Authorities must ordinarily proceed under Sections 73/74 for tax determination unless stringent conditions for confiscation are clearly met
  • The Supreme Court held that ITC cannot be denied to a bona fide purchasing dealer merely because the selling dealer failed to deposit tax with the Government. Recovery action must be taken against the defaulting seller, not the innocent purchaser.
  • The Rajasthan High Court held that refund of accumulated ITC under inverted duty structure for periods prior to 18.07.2022 cannot be denied. ITC being an indefeasible vested right, subsequent circulars or clarifications cannot operate retrospectively to curtail accrued credit.
  • Madras High Court held that mere upload of GST notices on the portal, without ensuring effective service in case of repeated non-response, cannot justify an ex-parte assessment.
  • Enhancements in GSTR-3B (Effective from January 2026 Tax Period)

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