Articles

GSTN has issued an advisory announcing the improvements made in the GSTR-3B filing from the January 2026 period.

GSTN Advisory: Key Changes in GSTR-3B from January 2026

Tribunal follows earlier years; applies “make available” test under India–US DTAA and grants TDS credit relief

Income Tax Assessment set aside due to insolvency-related inability to represent case; remedy of appeal held illusory in facts

The ITAT concluded that the assessee had sufficiently proved the genuineness of the transactions and had discharged the burden.

As per this order, the HOEC has failed to pay GST on the royalty paid to GOI on the production of gas and condensate during the 2019-2020 period.

Tips Films Ltd recently shared a disclosure regarding the GST Department's ongoing inspection, search and seizure operation at its offices.