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INCOME TAX

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PROVIDENT FUND & EMPLOYEES STATE INSURANCE (PF & ESI)

EXCISE AND SERVICE TAX

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VALUE ADDED TAX AUTHORITIES (VAT)

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SUPREME COURT OF INDIA (SC)

HIGH COURTS OF INDIA

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About Jaipur

News Section

News

11 Mar 25

Gujarat HC Quashes GST Order for Adjudicating Authority’s Failure to Consider Taxpayer’s Hearing Request

Calcutta HC Upholds GSTIN Cancellation Over Non-Response to GST Notice and Lack of Business Presence

Mumbai ITAT Directs Rental Income from Factory Premises to be Assessed per Section 57 of Income Tax Act

GST Officers Detect ?1.95 Trillion Tax Evasion in 25,397 Cases During April-January

10 Mar 25

GST Council Reconstitutes GoM with Revised Mandate to Analyze GST Revenue Trends

FM Sitharaman Hints at Major GST Rate Cut

Gross GST collections grow 9.1% to Rs 1.84 lakh crore in February

09 Mar 25

Gujarat HC Upholds Assessee’s Right to Interest on Refund Under Vivad se Vishwas Scheme

Supreme Court: Phone Charger Included in MRP, No Separate Tax Under UP VAT

ICAI Urges Govt to Reduce Complexity in Income Tax Bill 2025, Proposes Key Changes

08 Mar 25

IT Dept Warns Taxpayers of Scam Calls and Fake Income Tax Refund Messages

New TDS & TCS Regulations Effective April 1: Details Inside

Delhi High Court: No Provision for Cross-Objections Under Section 260A of the Income Tax Act

05 Mar 25

ICAI Advocates Progressive Taxation: Key Suggestions Considered in Union Budget 2025

Haryana’s GST Revenue Reaches INR 9,925 Crore, Up 20% in February 2025

MCA Sets March-End Deadline for Probe Reports in 100+ Long-Pending Cases

Gauhati High Court Upholds Validity of CGST Rule 36(4) on GST ITC Claims

04 Mar 25

GSTN Enhances Biometric Authentication for Directors: Home State Option Now Available

Karnataka HC: GST ITC Refund Cannot Be Denied Due to Supplier’s Non-Issuance of Credit Note

Delhi HC: [Income Tax Act] Section 292B Can’t Shield Tax Orders with Apparent Errors

Supreme Court Rejects Revenue’s Plea Against Standard Chartered Bank on GST TRAN-01 Filing via Alternate Portal

03 Mar 25

Jharkhand HC: Retaining Excess Tax After Demand Reduction Violates Articles 14 and 265

GST Collections in February 2025 Surge 9.1% to Rs 1.83 Lakh Crore

02 Mar 25

49th Civil Accounts Day: FM Highlights PFMS`s Role in Digital Governance

RBI: 98.18% of Rs 2000 Notes Returned, Rs 6,471 Crore Still Circulating

01 Mar 25

SC Upholds GST Act’s Arrest and Summons Powers, Affirming Parliament’s Legislative Authority

27 Feb 25

Supreme Court to Rule on Extension of GST SCN Adjudication Timeline Under CGST Act

Allahabad HC: No Tax Evasion If E-Tax Invoice Missing Due to GST Portal Glitch

New Delhi CESTAT: Duty Payable on SEZ Imports Sold in Domestic Tariff Area

Allahabad HC Quashes INR 2.11 Cr GST Demand Order U/S 74 Due to Lack of Hearing Details

26 Feb 25

CBDT Mandates E-Filing for Business Trusts & AIFs Under New Tax Rules

Delhi HC: AO Must Form Prima Facie Opinion Before Rejecting Section 197 Application for Nil or Lower TDS

Bangalore ITAT Sets Aside Assessing Officer’s PE Classification, Orders Fresh Review

ITAT Jaipur: ?12 Lakh Addition U/S 69A Unjustified; Sundry Debtors Not Unexplained Income

20 Feb 25

CBDT Extends Due Date for Filing Form No. 56F for AY 2024-25

FTS (Fee For Technical Services) U/S 9(1)(vii) Covers Specialized Knowledge Transfer: Delhi HC

CESTAT New Delhi: Multiple Bills of Entry or Shipping Bills Cannot Be Consolidated for Assessment

Punjab FM Conducts GST Registration Drives to Broaden the Tax Base

18 Feb 25

GST Update: Form ENR-03 Introduced for Unregistered Dealers to Generate E-Way Bills

Orissa HC Sets Aside Tax Penalty Order Under Section 74 for Overlooking Assessee’s GST Payments

Gujarat HC: Future Amendment on Goodwill Depreciation Cannot Justify Reopening FY 2017-18 Assessment

SC: No Penalty U/S 271AAA for Undisclosed Income with Voluntary Disclosure and Tax Payment

Orissa HC Quashes GST Penalty Under Section 74 Citing Jurisdictional Error

17 Feb 25

Aadhaar Authentication: Latest Indian GST Update

16 Feb 25

New GST Advisory for Biometric-based Aadhaar Authentication in MH and LD

CBDT Notification No. 16/2025: Tax Exemption for RERA Punjab U/S 10(46A)

GSTN Introduces Form ENR-03 for Enrolment of Unregistered Dealers on E-Way Bill Portal

15 Feb 25

New Income Tax Bill 2025 Retains Existing NRI Residency Rules

Delhi HC: DGGI and State GST Authorities Cannot Conduct Parallel Probes on the Same Issue

ITAT Delhi Upholds Deletion of INR 6.80 Crore Addition U/S 69C for Alleged Bogus Purchases

03 Jan 25

Income Tax Dept to Launch Nationwide Crackdown on 40K TDS/TCS Defaulters

Income Tax Department to Update ITR Forms for Section 87A Tax Rebate Claims for FY 2023-24

MCA Extends Timeline for Filing CSR Reports to 31st March 2025

IT Dept Releases Utilities for ITR-5, ITR-6, and ITR-7 Filing

GST Cir 242/36/2024: Place of Supply for Online Services to Unregistered Recipients

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

13 Mar 25 Optional Upload of B2B invoices, Dr/Cr notes for February under QRMP scheme.

13 Mar 25 Monthly Return by Non-resident taxable person for February.

13 Mar 25 Monthly Return of Input Service Distributor for February.

15 Mar 25 ESI payment for February.

15 Mar 25 E-Payment of PF for February.

15 Mar 25 Payment of balance Advance Income Tax by ALL.

15 Mar 25 Details of Deposit of TDS/TCS of February by book entry by an office of the Government.

17 Mar 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in January.

17 Mar 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in January.

17 Mar 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in January.

17 Mar 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in January.

20 Mar 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for February.

20 Mar 25 Add/amend particulars (other than GSTIN) in GSTR-1 of February. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Mar 25 Summary Return cum Payment of Tax for February by Monthly filers. (other than QRMP).

25 Mar 25 Deposit of GST of February under QRMP scheme.

28 Mar 25 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for February .

30 Mar 25 Deposit of TDS on payment made for purchase of property in February.

30 Mar 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in February (Else TDS is to be deposited on annual basis by 30 April of next year.)

30 Mar 25 Deposit of TDS u/s 194M for February.

30 Mar 25 Deposit of TDS on Virtual Digital Assets u/s 194S for February.

31 Mar 25 Standalone Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable for FY 23-24.

31 Mar 25 Quarter 4 – Board Meeting of All Companies

31 Mar 25 Opt for Composition scheme for FY 2025-26. Existing ones are not required to apply again.

31 Mar 25 Online Application for Letter of Undertaking (LUT) for Exports & Supplies to SEZ without payment of tax in FY 2025-26.

31 Mar 25 For FY 25-26, GTA can change from Forward Charge mechanism to RCM or vice-versa by e-filing necessary declaration.

31 Mar 25 File GSTR-9C for FY 17-18 to 22-23, to avail waiver of late fee from the date of filing of GSTR-9 for the relevant year.

31 Mar 25 Registration as Input Service Distributor (ISD) is mandatory where taxable person has branches in different states and receives common input tax credit at HO.

31 Mar 25 Payment of balance Advance Income Tax by ALL to save interest u/s 234B.

31 Mar 25 Payment of life insurance premium, deposit of PPF etc. for saving tax of FY 24-25 under old regime.

31 Mar 25 Uploading of Statement of foreign income offered to tax and tax deducted or paid on such income in previous year 2023-24, to claim foreign tax credit if ITR furnished within the time specified under section 139(1) or section 139(4).

31 Mar 25 Pay Outstanding dues of Micro & Small Enterprises of FY 24-25 to avoid disallowance u/s 43B. No Relief of payment till due date of ITR.

31 Mar 25 Relief from interest and penalties for non-fraudulent GST demand notices issued u/s 73 if full tax amount is paid by March 31, 2025. Applicable for FY 2017-18, 2018-19 & 2019-20.

31 Mar 25 Updated ITR for AY 2023-24 with 25% of aggregate tax and interest payable.

31 Mar 25 Calculation of Aggregate Turnover of F.Y. 24-25 for various compliances related to F.Y. 25-26 like for QRMP scheme, Composition scheme, E-invoice applicability etc.

31 Mar 25 Updated ITR for AY 2022-23 with 50% of aggregate tax and interest payable.

31 Mar 25 File Correction statements of FY 2007-08 to 2018-19, as wef 1 April, 2025, it is not allowed beyond 6 years from end of financial year in which due date falls.

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