According to the GST Act, there is no provision for filing revised returns. Consequently, once GSTR-1 and GSTR-3B are filed, ...

1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2025. (2) They shall come into force with ...

Delhi High Court held that non-filing of reply as GST SCN uploaded on ‘Additional Notices Tab’ justifiable. Accordingly, matter remanded back to Adjudicating Authority and time granted for filing ...

CESTAT Delhi held that rent-a-cab operator [service provider] is not liable to pay service tax in terms of Notification No. 30/2012. Notably, service tax is already discharged by service recipient ...

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that customs officers cannot alter the FOB value of export goods, as it reflects the transaction value mutually ...

Initially introduced via RBI’s notification dated 7 November 2017 for foreign investment reporting defaults, this mechanism was later extended to cover External Commercial Borrowings (ECBs) from 16 ...

let’s view summary of tables to be reported in GSTR-1. 1. Taxable No. 4 outward supplies made to registered persons ...

Income Tax Appellate Tribunal (ITAT) Mumbai bench has overturned a revisionary order issued by the Commissioner of Income-tax (Exempt ...

Reference is invited to the CBIC Instruction No. 22/2024-Customs dated 16.10.2024 and FSSAI Office Order dated 19.05.2025 issued from File No: TIC/1/2024-IMPORTS-FSSAI (copy attached) on the above ...

The Reserve Bank of India’s Monetary Policy Committee (MPC), chaired by Governor Sanjay Malhotra, met from June 4-6, 2025, ...

2. Paragraph 5.2 of the said circular, inter-alia, specified that VCFs with schemes whose liquidation period has expired and are not wound up and who migrate to AIF Regulations shall be granted an ...

The Institute of Chartered Accountants of India (ICAI), through its Committee for Aggregation of CA Firms (CACAF), has released an Exposure Draft detailing proposed Guidelines for Overseas Network.