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Dear Reader,
Greetings for the day!!!
We are pleased to share the recent Tax notification and circulars.
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Direct Tax
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Excel utilities and online filing for ITR-1 and ITR-4 are available on the Income Tax
e-Filing portal for AY 2026-27
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CBDT launched an aggressive litigation cleanup drive in the Central Action Plan 2026–27,
targeting high-value tax disputes and legacy appeals pending since March 2022. It aims to
speed up dispute resolution, reduce appeals backlog, & unlock revenue tied up in litigation.
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CBDT provides recognition to “M/s Shree Hari Arogyam Foundation (PAN: ABGCS1785A), S.O.
Gandhinagar, Gujarat,” as a recognized institution for ‘scientific research’ u/s 35(1)(iia)
of the Act, 1961, from AY 2026-27 to AY 2030-31, subject to certain conditions.
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Goods And Services Tax
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GSTAT Constitutes Benches and Classifies Appeals Under Office Order No. 3/GSTAT/PB/2026
The Goods & Services Tax Appellate Tribunal (GSTAT) has issued Office Order No. 3/GSTAT/PB/2026 dated 14 May 2026, constituting benches across various States and categorizing matters into Category I, II, and III for streamlined hearing and disposal of appeals. The Order clarifies that all matters shall initially be placed before a Division Bench, and only cases involving no question of law and below ₹50 lakh may subsequently be transferred to a Single Bench with approval of the President/Vice-President. The Order also provides for virtual, hybrid, and circuit hearings in specified jurisdictions to facilitate efficient adjudication.
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GSTAT Extends Relaxed Appeal Filing Procedures on GSTAT Portal till 31 December 2026
The GST Appellate Tribunal (GSTAT), Principal Bench, has extended till 31 December 2026 the procedural relaxations for filing appeals on the GSTAT Portal due to difficulties faced by taxpayers during the initial implementation phase. Scrutiny officers have been instructed not to raise defects where appellants upload soft copies of key documents, certified scanned copies of OIO/OIA, and required authorizations or vakalatnama. The order also clarifies documentation requirements for departmental appeals and reiterates that no court fee or pre-deposit is required for Revenue appeals, while only one verification and digital signature is necessary for filing.
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Dress Code for Authorised Representatives before GSTAT Ranchi Bench
The GSTAT Ranchi Bench, vide Circular dated 15 May 2026, has directed authorised representatives appearing before the Tribunal to follow the dress code prescribed under Rule 122 of the GSTAT Procedure Rules, 2025. Male representatives are required to wear a black coat with white shirt and black tie, while female representatives must wear a black coat over white attire, with relaxation from wearing black coats during the summer period from 15 April to 31 August.
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