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GST

GSTN Clarification on Appeals in NIL Demand Cases

By Goyal Raj Kumar & Associates 04 Apr 2026 2 min read

The GSTN has addressed practical issues faced by taxpayers while filing appeals where adjudication orders reflect NIL demand due to prior voluntary payment during the show cause notice (SCN) stag...

#gst #tax update

GST

GSTAT Rules Notified - E-Filing of Appeals Now Mandatory

By Goyal Raj Kumar & Associates 04 Apr 2026 1 min read

The Government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, creating a structured and technology-driven framework for GST appeals. Key Highlights of the New Rule...

#gst #tax update

Income Tax

GAAR Clarification on Old Investments

By Goyal Raj Kumar & Associates 03 Apr 2026 1 min read

The Central Board of Direct Taxes (CBDT) has provided much-needed clarity on the applicability of General Anti-Avoidance Rules (GAAR) to legacy investments. Key Clarification by CBDT The recent amendm...

#income tax #tax update

Income Tax

CBDT Revises DIN Requirements for Income-tax Communications (Circular 4/2026)

By Goyal Raj Kumar & Associates 02 Apr 2026 2 min read

The Central Board of Direct Taxes (CBDT) has strengthened compliance norms by updating the rules for quoting the Document Identification Number (DIN) in all income-tax communications. What is DIN and...

#income tax #tax update

Company Law

DIR-3 KYC: When Will You Need to File- (Illustrations Explained)

By Goyal Raj Kumar & Associates 02 Apr 2026 2 min read

The Ministry of Corporate Affairs (MCA) has clarified DIR-3 KYC filing timelines through practical illustrations, helping directors better understand their compliance obligations. Key Clarifications o...

#company law #tax update

Income Tax

CBDT Press Release dated 1st Apr 26: IT Act, 2025 comes into force from 1st Apr 26

By Goyal Raj Kumar & Associates 01 Apr 2026 1 min read

The Central Board of Direct Taxes (CBDT) has announced that the Income-tax Act, 2025 is now effective from 1st April 2026, replacing the long-standing Income-tax Act, 1961. Key Highlights of the New L...

#income tax #tax update

Company Law

MCA Update: DIR-3 KYC Now Once in 3 Years from 31 Mar 2026

By Goyal Raj Kumar & Associates 01 Apr 2026 2 min read

The Ministry of Corporate Affairs (MCA) has introduced a significant relaxation in DIR-3 KYC compliance requirements, effective from 31st March 2026. Key Changes in DIR-3 KYC Compliance Triennial Fi...

#company law #tax update

Income Tax

All ITR Forms Notified for AY 2026-27

By Goyal Raj Kumar & Associates 01 Apr 2026 2 min read

The Government has officially notified all Income Tax Return (ITR) forms for Assessment Year (AY) 2026–27 through the e-Gazette. These forms apply to Financial Year (FY) 2025–26 and are cr...

#income tax #tax update

Income Tax

Key Takeaways: CAM charges taxable under section 194C, not section 194-I; SLP dismissed by SC

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

Businesses often pay Common Area Maintenance (CAM) charges for upkeep and shared facilities in commercial premises. A key tax question is whether such payments attract TDS under section 194-I (rent) o...

#income tax #case law

Income Tax

Income Tax Offices Open on 31 March Despite Holiday

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

In a significant move to support taxpayers, the CBDT has directed all Income-tax offices to remain open on 31 March 2026, even though it coincides with Mahavir Jayanti. This ensures smooth closure of...

#income tax #tax update

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