Day: April 21, 2026

Issuance of single consolidated show-cause notice u/s 73/74 of Central Goods and Services Tax Act, 2017 for multiple financial years – Issue referred to larger bench of High Court In a recent judgment, a Division Bench of High Court referred to Larger Bench the issue of the issuance …

Due date for furnishing Form GSTR-3B return for the month of March, 2026 extended till the twenty-first day of April, 2026 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2026 – Central Tax New Delhi, the 21st April, 2026 G.S.R. 302(E).— In exercise …

Exemption u/s 10(23C)(iiiad) allowed despite return erroneously mentioning receipts under wrong head i.e. income from other source. In a recent judgment ITAT Amritsar has allowed exemption u/s 10(23C) (iiiad) without revised return ignoring the inadvertent error in filling up the return mentioning receipts under wrong head “income from …