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GSTN Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover for FY 2025-26

Kirti Gupta - 0
GSTN has issued an advisory dated 1 July 2026 revising the timeline for amendment of Aggregate Annual Turnover (AATO) for FY 2025-26 on the...
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Summary of important Proposed Reforms from the 56th GST Council Meeting

Kirti Gupta - 0
1. Taxability & Valuation Clarifications The Council decided that standalone restaurants cannot declare themselves as “specified premises.” Accordingly, they cannot opt to pay GST...

Recommendations of the 56th Meeting of the GST Council held at New Delhi, today

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Show Cause Notice Challenge Relegated to Adjudication

Kirti Gupta - 0
Case Title: Abdul Saleem v. Assistant Commissioner, Anti-EvasionCourt: High Court of Kerala at ErnakulamPetition No.: WP(C) 1711 of 2025Date of Judgment: 16 January 2025Category...

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Wrong GSTIN in Delivery Challan Is Condonable Clerical Error; Agriculturist’s Rubber Latex Exempt From E-way Bill Under Kerala Notification 3/2018: GSTAT Thiruvananthapuram

Team Gstindiaguide - 0
In Kurian Abraham Pvt. Ltd. v. Commissioner of Keralam State GST, GSTAT Thiruvananthapuram held that a wrong GSTIN in a delivery challan was a condonable clerical error and that rubber latex moved from an agriculturist was exempt from e-way bill, setting aside the Section 129 penalty.

SEZ Unit Entitled to Refund of Unutilised ISD-Distributed ITC; Binding High Court Rulings in IPCA and Britannia Followed, Revenue Appeals Dismissed: GSTAT Rajkot

Team Gstindiaguide - 0
In Commissioner of CGST, Rajkot v. Reliance Industries Ltd., GSTAT Rajkot held that an SEZ unit is entitled to refund of unutilised ITC distributed by its ISD, following the Gujarat High Court in IPCA Laboratories and Britannia Industries, and dismissed eight Revenue appeals.

GST Cannot Be Demanded on E-way Bill Values Alone; Job Worker Taxable Only on Job Charges, Section 73 Demand Quashed: GSTAT Chandigarh

Team Gstindiaguide - 0
In Mittal Cutters & Allied Works v. Commissioner of CGST, Chandigarh, GSTAT Chandigarh held that GST cannot be demanded from a job worker merely on the value of goods in e-way bills and set aside the Section 73 demand, interest and penalty.

Back-Office and Software Support to Overseas Group Entities on Principal-to-Principal Basis Is Export, Not Intermediary; Rs. 55.99 Crore Refund with Interest Allowed: GSTAT Principal...

Team Gstindiaguide - 0
In Expedia Online Travel Services India v. Commissioner of CGST, Haryana, the GSTAT Principal Bench held that software and support services rendered to overseas group entities on a principal-to-principal basis are exports, not intermediary services, and allowed refund of Rs. 55.99 crore with interest.

Goods Moved on Expired E-way Bill Treated as Moving Without E-way Bill; Unproven Vehicle Breakdown Plea Rejected, Section 129(3) Penalty Upheld: GSTAT Agra

Team Gstindiaguide - 0
In MG Traders v. Additional Commissioner, GSTAT Agra held that transport on an expired e-way bill amounts to transport without an e-way bill and upheld the penalty under Section 129(3), rejecting an unproven vehicle breakdown plea.

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Compliace Calender

Due dates – November 2026

  • 01 Nov GST - From today: GST TDS u/s 51 on purchase of used cooking oil, plastic, tyre and e-waste scrap (Not. 07/2026-CT); reverse charge on such purchases from unregistered suppliers (Not. 04/2026-CT(R)); registration exemption for reverse-charge-only scrap suppliers withdrawn (Not. 06/2026-CT)
  • 07 Nov Income Tax - Deposit of tax deducted at source (TDS) and tax collected at source (TCS) during October 2026 into Government account (Challan ITNS 281N, under sections 392/393/394 of Income-tax Act, 2025)
  • 10 Nov GST - Monthly return of GST collected at source by e-commerce operators for October 2026 (Form GSTR-8)
  • 10 Nov GST - Monthly return of GST deducted at source by government departments/notified persons for October 2026 (Form GSTR-7)
  • 10 Nov GST - Monthly statement under special procedure by manufacturers of pan masala/tobacco products for October 2026 (Form GST SRM-II)
  • 11 Nov GST - Monthly statement of outward supplies (sales) by monthly filers for October 2026 (Form GSTR-1)
  • 13 Nov GST - Monthly return by non-resident taxable person for October 2026 (Form GSTR-5) [BDO calendar shows 20th]
  • 13 Nov GST - Monthly return of Input Service Distributor showing ITC distributed to branches for October 2026 (Form GSTR-6)
  • 13 Nov GST - Optional upload of B2B invoices and debit/credit notes by quarterly (QRMP) taxpayers for October 2026, so buyers can claim ITC (Invoice Furnishing Facility - IFF)
  • 14 Nov Income Tax - Issue of TDS certificate to seller/landlord/contractor/VDA transferor for deductions in September 2026 (Form 132, replaces 16B/16C/16D/16E)
  • 15 Nov Income Tax - Issue of quarterly TDS certificates for non-salary payments (Form 131, earlier 16A) and TCS certificates (Form 133, earlier 27D) for Jul-Sep 2026
  • 20 Nov GST - Monthly return by overseas suppliers of online information/database services (OIDAR) and online money gaming to persons in India for October 2026 (Form GSTR-5A)
  • 20 Nov GST - Monthly summary return and payment of tax by monthly filers for October 2026 (Form GSTR-3B)
  • 21 Nov Income Tax - Accountant's report on computation of book profit for Minimum Alternate Tax by companies (Form 29B) and Alternate Minimum Tax by others (Form 29C) in non-transfer-pricing cases (as per Webtel)
  • 21 Nov Income Tax - Filing of income tax return for FY 2025-26 (AY 2026-27) by companies, and by firms/individuals/others whose accounts require audit, in non-transfer-pricing cases (ITR-3/5/6/7) - extended from 31 Oct 2026
  • 21 Nov Income Tax - Option for concessional tax regime by domestic companies (Form 10-IC: 22% rate; Form 10-ID: 15% for new manufacturing companies), individual/HUF with business income (Form 10-IE), co-operative societies (Form 10-IF/10-IFA); claim of rent deduction u/s 80GG (Form 10BA) and salary arrear relief u/s 89 (Form 10E) where ITR due date is 21 Nov
  • 25 Nov GST - Monthly payment of tax by quarterly (QRMP) return filers for October 2026 (Challan Form GST PMT-06)
  • 28 Nov GST - Statement of inward supplies by UIN holders (embassies, UN bodies etc.) for claiming GST refund for October 2026 (Form GSTR-11)
  • 30 Nov GST - Last date to claim ITC for FY 2025-26 (s.16(4)), declare credit notes for FY 2025-26 (s.34) and correct FY 2025-26 details in GSTR-1/GSTR-3B; in practice done in the October 2026 return filed by 20 November
  • 30 Nov Income Tax - Annual statement of activities by liaison office of a non-resident in India for FY 2025-26 (Form 49C) [as per BDO/Webtel; Webtel also lists 30 May - verify]
  • 30 Nov Income Tax - Filing of income tax return for FY 2025-26 (AY 2026-27) by taxpayers required to furnish transfer pricing report (Form 3CEB), including partners of such firms
  • 30 Nov Income Tax - TDS payment-cum-statement by deductors without TAN (mainly individuals/HUF) on purchase of property, rent above Rs 50,000 p.m. (lease terminated), payments to contractors/professionals and transfer of virtual digital assets, for deductions in October 2026 (Form 141, replaces 26QB/26QC/26QD/26QE)
  • 30 Nov Income Tax - Transfer pricing master file by constituent entities of international groups for FY 2025-26 (Form 3CEAA), and option for safe harbour rules (Form 3CEFA)
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LATEST ARTICLES

How to Generate e-Invoices for RCM Self-Invoices (RCMDOM and RCMIMP): Covered Supplies, Eligible Recipients and Key Compliance Issues

Team Gstindiaguide - 0
A practical guide to e-invoicing of reverse charge self-invoices under the new RCMDOM and RCMIMP supply types announced by GSTN on 16 October 2026. It covers the supplies and recipients covered, the step-by-step process, and key issues on time of supply, place of supply, tax head, valuation and input tax credit.

57th GST Council Meeting – Analysis by Adv. Gaurav Gupta

Adv. Gaurav Gupta - 0
57th GST Council Meeting Between Fine Lines by Adv. Gaurav Gupta Download here:  Client Update 57th GST Council Meeting Key Recommendations & Practical Implications Registration • Returns • Refunds...

Mauritian Guide for Foreign Suppliers of Digital and Electronic Services

Team Gstindiaguide - 0
Legislative trigger and compliance architecture under section 14A The Mauritian Guide for Foreign Suppliers of Digital and Electronic Services is framed as an administrative...

GST Appeal process – A handy guide to understand appeal hierarchy in GST

shrivas7 - 0
  Important questions on the topic: Ques 1: What is the statutory time limit for an aggrieved person to file an appeal to the First Appellate...

Can Multiple Show Cause Notices (Scns) Be Issued for the Same Period Under GST?

Kirti Gupta - 0
Introduction The GST adjudication framework aims to balance effective revenue protection with procedural economy. In practice, however, taxpayers sometimes face a cluster of Show Cause...

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KALYANI ELECTRICALS on Penalty under GST quashed as High Court held that presentation of valid invoice rules out applicability of Section 129(1)(b) meant for non-owners
Spardha Sharma on Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.