Tax Law

Filing GST Returns in 2026: A Practical Step-by-Step Guide Every registered taxpayer under the Goods and Services Tax regime in India is required to file periodic returns on the GST portal (gst.gov.in). These returns report outward supplies (sales), claim input tax credit (ITC), and declare the net tax liability for each period. Missing a return or filing it late attracts penalties, interest, and can even result in suspension of the GSTIN. This guide explains the types of GST

A Complete Guide to GST Registration in India for 2026 Goods and Services Tax (GST) registration is the foundational step for any business operating in India that crosses the prescribed turnover threshold or falls into a category that mandates compulsory registration. Without a valid GSTIN (Goods and Services Tax Identification Number), a business cannot collect GST, claim input tax credit (ITC), or comply with the invoicing and return-filing requirements under the GST law. T

12A and 80G registration under the Income Tax Act 1961 are the two approvals that make an Indian NGO financially viable. Registration under Section 12A, now granted under the Section 12AB regime, exempts the NGO's own income from tax, while 80G approval lets donors claim a deduction for their donations, which dramatically improves fundraising. Both are applied for online through the income tax e-filing portal. This guide explains the current process: provisional registration

Wondering how to reply to an income tax notice in India? Most notices are routine and can be answered online within minutes through the e-Proceedings facility on the income tax portal. What matters is identifying which section the notice is issued under, because that determines what the department wants and how much time you have to respond. Ignoring a notice is the one option that always makes things worse, since it can lead to a best judgment assessment, penalties or an inv

The Goods and Services Tax Network (GSTN) is implementing Input Tax Credit (ITC) locking in GSTR-3B from around July 2026, marking a significant change in how businesses claim GST credits. Once this feature goes live, the ITC values auto-populated in Table 4A of GSTR-3B from GSTR-2B data will become non-editable for business-to-business (B2B) supplies. This means businesses can no longer manually override their ITC claims and must ensure that their purchase invoices are prope

A fresh set of Aadhaar, PAN and income tax compliance changes has taken effect in India from July 2026, and they matter to almost every taxpayer. The headline points are that linking your PAN with Aadhaar is now essential for filing an income tax return, the return filing season for the year is underway with a July deadline for most individuals, and the Aadhaar authority has made one update service free for six months. Knowing these changes early helps you avoid a blocked ret

If you disagree with a GST demand or order, knowing how to file a GST appeal in India helps you challenge it through the proper channel. A first appeal against an order of the adjudicating authority is filed before the Appellate Authority under Section 107 of the CGST Act, using Form GST APL-01 on the GST portal. This guide covers the time limit, the mandatory pre-deposit and the steps involved. When and Where to Appeal A taxpayer who is aggrieved by an order passed by an adj

Professional tax is a state-level tax levied on individuals earning income through employment, trade, or professional practice. Unlike income tax, which is administered by the central government, professional tax falls under the jurisdiction of individual state governments and local authorities. If you are an employer or a self-employed professional operating in India, understanding the enrolment process for professional tax is essential to staying compliant and avoiding pena

Tax Deducted at Source (TDS) is a mechanism through which the government collects income tax at the point of income generation. If the total TDS deducted during a financial year exceeds your actual tax liability, you are entitled to claim a refund of the excess amount. The refund is claimed by filing your Income Tax Return (ITR) through the official e-filing portal at incometax.gov.in. When You Are Eligible for a TDS Refund A TDS refund arises when: your employer deducts TDS

GST registration is the first compliance step for any business whose aggregate turnover exceeds the threshold limit prescribed under the Central Goods and Services Tax Act, 2017. The entire registration process is electronic and completed through the official GST portal at www.gst.gov.in. The process is free of charge and, when Aadhaar authentication is completed successfully, the GSTIN can be issued within three working days. Who Must Register for GST? GST registration is m

The 56th meeting of the GST Council, held on September 3, 2025, in New Delhi, approved the most significant restructuring of India's Goods and Services Tax since its inception in 2017. The Council endorsed a move to two primary taxable slabs: 5 per cent and 18 per cent, along with a special 40 per cent rate for luxury and sin goods. The reforms, now fully operational as of June 2026, have fundamentally altered compliance obligations, pricing structures, and business strategie

Linking your PAN with your Aadhaar is one of the most common compliance tasks for Indian taxpayers, and getting it wrong can freeze much of your financial life. If PAN is not linked, it becomes inoperative, which means you cannot file income tax returns, receive refunds, or carry out transactions where quoting PAN is mandatory. This guide explains why linking matters, how to link PAN with Aadhaar online, the late fee involved, and how to confirm that the link went through. Wh

The Gujarat High Court has reaffirmed that the opportunity of a personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory before an adverse order is passed, and that this requirement cannot be waived merely because a taxpayer selected the No option for a personal hearing while replying to a show cause notice. In a set of recent decisions, the court quashed tax orders that were passed without granting a hearing and remanded the matters f

The Goods and Services Tax (GST) regime in India imposes strict timelines for tax payment and return filing. Failure to pay GST on time triggers a cascade of consequences: late fees under Section 47 of the CGST Act, interest under Section 50, and penalties under Sections 122 and 123. For businesses, understanding these provisions is critical because the financial cost of non-compliance can be substantial, and in serious cases, criminal prosecution is also possible. This artic

On June 18, 2026, the Delhi High Court delivered a significant ruling in Commissioner of Income Tax (International Taxation)-1 v Ernst and Young US LLP (ITA 423/2025), setting aside ITAT orders and holding that payments by Indian entities to Ernst and Young US LLP for seconded employees and professional services were taxable as Fees for Technical Services (FTS). The decision carries implications for multinational firms deploying personnel to India under deputation or secondme

If you disagree with an income tax assessment, a demand raised against you, or a penalty imposed by the tax authorities, you do not have to simply accept it. The law gives a taxpayer a structured right of appeal, starting with the first appellate authority and rising, in stages, to the Tribunal and the constitutional courts. Knowing how to file an income tax appeal in India, the forms to use and the time limits that apply can be the difference between a successful challenge a

An Indian company that provides services to overseas group companies on its own account is not an intermediary under GST and is entitled to a refund of unutilised input tax credit. That is the effect of the Bombay High Court's decision in Sundyne Pumps and Compressors India Pvt. Ltd. v. Union of India, delivered on 16 June 2026, which directed the authorities to grant the refund within four weeks. The ruling is welcome news for exporters of services, captive units, and back-o

The Bombay High Court has reinforced an important safeguard for taxpayers by holding that a show cause notice under the Central Goods and Services Tax Act, 2017 cannot bundle several financial years into a single consolidated notice. Where the tax department had raised a demand through one show cause notice spanning multiple financial years, the Court treated the exercise as being without jurisdiction. For businesses navigating GST adjudication, the ruling is a reminder that

A Hindu Undivided Family, commonly called an HUF, is a distinct legal and tax entity recognised under Indian law. Families often create an HUF to hold ancestral or pooled assets and to obtain certain tax efficiencies, because an HUF is assessed to income tax separately from its individual members. This guide explains what an HUF is, how it comes into existence, the practical steps of preparing an HUF deed and obtaining a PAN, and the tax benefits and the role of coparceners,

A GST refund lets a registered taxpayer recover tax that has been paid in excess or that the law allows to be returned, and claiming it correctly can free up significant working capital. The right to a refund and the procedure for claiming it are set out mainly in Section 54 of the Central Goods and Services Tax Act, 2017, and the claim is filed electronically in Form RFD-01. This guide explains who can claim a GST refund, the time limit, the step-by-step process and the time