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All (76) Company Law (5) Compliance (2) GST (35) Income Tax (34)

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GST

Upcoming Deadline: Summary of outward taxable supplies and tax payable by a non-resident taxable person — Due 13 Sep 2026

By A. S. Darve & Co. 12 Sep 2026 3 min read

GSTR-5: Summary of Outward Taxable Supplies and Tax Payable for Non-Resident Taxable Persons A non-resident taxable person carrying out occasional taxable supplies in India must comply with a separate...

#gst #deadline #compliance

GST

Upcoming Deadline: GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC). — Due 13 Sep 2026

By A. S. Darve & Co. 12 Sep 2026 3 min read

GSTR-6: Monthly Return for Input Service Distributors GSTR-6 is the monthly GST return filed by an Input Service Distributor (ISD) to report inward-service invoices and distribute eligible Input Tax C...

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GST

Upcoming Deadline: Invoice Furnishing is an optional facility which enables the small registered person, furnishing the quarterly Form GSTR-1, to file their invoice details on monthly basis. — Due 13 Sep 2026

By A. S. Darve & Co. 12 Sep 2026 3 min read

Invoice Furnishing Facility (IFF) Under GST: A Practical Guide Invoice Furnishing Facility (IFF) is an optional GST facility for eligible taxpayers under the Quarterly Return Monthly Payment (QRMP) Sc...

#gst #deadline #compliance

GST

Key Takeaways: Pre-deposit Rule Cannot Apply Retrospectively to Pending GST Appeals

By A. S. Darve & Co. 29 Aug 2026 5 min read

GST Appeal Pre-Deposit Rule Cannot Apply Retrospectively to Pre-Amendment Proceedings The Delhi High Court has held that the enhanced 10% pre-deposit requirement for penalty-only GST appeals cannot be...

#gst #case law

GST

Key Takeaways: GST Demand Quashed for Portal-Only SCN Service After Registration Cancellation

By A. S. Darve & Co. 29 Aug 2026 4 min read

GST Demand Quashed for Portal-Only SCN Service After Registration Cancellation The Allahabad High Court has reiterated that merely uploading a GST show-cause notice (SCN) on the GST portal may not pro...

#gst #case law

GST

Key Takeaways: ITC Demand Quashed for Denial of Personal Hearing and Non-Speaking Order

By A. S. Darve & Co. 27 Aug 2026 4 min read

GST ITC Demand Quashed for Denial of Personal Hearing and Non-Speaking Order The Gujarat High Court has reaffirmed that GST adjudication must comply with the principles of natural justice. In Aarya Me...

#gst #case law

GST

Key Takeaways: GST Refund Directed to Be Released Despite Belated Departmental Appeal

By A. S. Darve & Co. 27 Aug 2026 4 min read

GST Refund Cannot Be Withheld Merely Due to Belated Departmental Appeal The Punjab & Haryana High Court has directed the Revenue to release a GST refund sanctioned in favour of J K Cement Works, h...

#gst #case law

GST ★ Featured

Key Takeaways: Penalty order passed beyond seven-day statutory limit under Section 129(3) quashed

By A. S. Darve & Co. 18 Aug 2026 4 min read

GST Penalty Order Passed Beyond Seven-Day Statutory Limit Under Section 129(3) Quashed The High Court of Jammu & Kashmir and Ladakh has held that the seven-day period prescribed under Section 129(...

#gst #case law

GST ★ Featured

Upcoming Deadline: PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme — Due 25 Aug 2026

By A. S. Darve & Co. 18 Aug 2026 4 min read

GST PMT-06 Challan for QRMP Taxpayers – Monthly Tax Payment Taxpayers registered under the Quarterly Return Monthly Payment (QRMP) Scheme are required to pay their GST liability for the first tw...

#gst #deadline #compliance

GST ★ Featured

Upcoming Deadline: Summary of outward taxable supplies and tax payable by a person supplying OIDAR services — Due 20 Aug 2026

By A. S. Darve & Co. 15 Aug 2026 4 min read

GSTR-5A: Summary of Outward Taxable Supplies and Tax Payable by OIDAR Service Providers Persons located outside India who provide Online Information and Database Access or Retrieval (OIDAR) services t...

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