GST Notices – Complete Guide (2026)
GST Notices – Complete Guide (2026)
Insights, articles and updates from our practice
GST Notices – Complete Guide (2026)
Taxpayers registered under GST must file GSTR-3B, a monthly summary return, reporting outward supplies, input tax credit (ITC), and net tax payable. This obligation is especially relevant for taxpayer...
GST portal now allows editing of pre-deposit in appeals, improving accuracy but subject to verification by authorities.
CBDT corrigendum (Notification 64/2026) corrects drafting errors in Income-tax Rules 2026, improving clarity and compliance.
CBDT introduces PAN CR-01 and CR-02 forms from April 2026 to simplify and standardize PAN correction process.
Delhi HC held that lower TDS certificate cannot be denied solely due to outstanding demand without applying Rule 28AA criteria.
GSTN clarifies that NIL demand orders do not bar appeals; taxpayers may seek rectification to file appeal under GST.
GSTAT Rules 2025 mandate e-filing of appeals, introducing a fully digital and transparent GST dispute resolution system.
GSTAT allows backlog appeals till 30 June 2026, offering relief for cases pending due to non-functional tribunal.
Orissa HC held writ not maintainable once GSTAT is functional; taxpayers must file appeal with mandatory pre-deposit.
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