The CBIC vide Circular No. 266/12/2026-GST dated October 28, 2026, has issued clarifications regarding the applicability of GST on certain
The CBIC vide Circular No. 265/11/2026-GST dated October 28, 2026, has issued clarifications regarding the classification and applicability of GST
Quick Points: Supreme Court, vide judgment dated 06.08.2026 in SLP (C) No. 24550 of 2025, held that omission of Rule
Quick Points: Payment received in convertible foreign exchange or in repatriable INR accounts such as SNRR, INR Nostro or NRE
Quick Points: ITC on demo vehicles not blocked under Section 17(5)(a) of the CGST Act for authorised dealers acting as
Quick Points: Option under Section 17(4) available only to registrations engaged in accepting deposits or extending loans and advances; registrations
Quick Points: No bar on multiple ISD registrations within a State/UT; each registrant receiving common input service invoices for or
Quick Points: ‘Admitted amount’ and ‘tax in dispute’ defined; the choice is to be made by the taxpayer at the
Quick Points: Fraud, wilful misstatement or suppression under Section 74 / 74A cannot be invoked mechanically; SCN must itself disclose
Quick Points: Step-by-step guidance on filing FORM GST REG-01, with FAQs, document checklist and formats of affidavit, undertaking and consent
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