Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    June 4, 2026   Notifications IBC
    Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
    June 4, 2026   Notifications Customs
    Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
    June 4, 2026   Notifications DGFT
    QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
    June 4, 2026   Circulars DGFT
    Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.
    June 4, 2026   Circulars Customs
    Risk-based vessel boarding at JNCH shifts Customs checks to advance profiling and strengthens Master and Agent declaration duties.
    June 4, 2026   Circulars Customs
    Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.
    June 4, 2026   Circulars Customs
    FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.
    June 4, 2026   Circulars Customs
    Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
    June 4, 2026   Case Laws GST
    CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
    June 4, 2026   Case Laws GST
    Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.
    June 4, 2026   Case Laws GST
    Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.
    June 4, 2026   Case Laws GST
    Pre-show-cause GST settlement right upheld: assessee may discharge demand with tax, interest and reduced penalty if timely invoked.
    June 4, 2026   Case Laws GST
    Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.
    June 4, 2026   Case Laws GST
    Bona fide pursuit before a wrong forum entitled the petitioner to limitation exclusion under Section 14.
    June 4, 2026   Case Laws GST
    Fresh psyllium seeds supplied unprocessed qualify for specific GST exemption over the general seed-quality entry.
    June 4, 2026   Case Laws GST
    Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
    June 4, 2026   Case Laws GST
    GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
    June 4, 2026   Case Laws Income Tax
    Liberal condonation for co-operative societies' delayed returns under CBDT hardship circulars, rejecting hyper-technical refusal of relief.
    June 4, 2026   Case Laws Income Tax
    Section 53A cannot confer ownership for depreciation; writ challenge also failed on natural justice and was sent to appeal.
    June 4, 2026   Case Laws Income Tax
    Unexplained investment additions limited to estimated income where supporting records partly substantiate the source of funds
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
June 4, 2026   Notifications IBC
Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
June 4, 2026   Notifications Customs
Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
June 4, 2026   Notifications DGFT
QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
June 4, 2026   Circulars DGFT
Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.
June 4, 2026   Circulars Customs
Risk-based vessel boarding at JNCH shifts Customs checks to advance profiling and strengthens Master and Agent declaration duties.
June 4, 2026   Circulars Customs
Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.
June 4, 2026   Circulars Customs
FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.
June 4, 2026   Circulars Customs
Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
June 4, 2026   Case Laws GST
CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
June 4, 2026   Case Laws GST
Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.
June 4, 2026   Case Laws GST
Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.
June 4, 2026   Case Laws GST
Pre-show-cause GST settlement right upheld: assessee may discharge demand with tax, interest and reduced penalty if timely invoked.
June 4, 2026   Case Laws GST
Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.
June 4, 2026   Case Laws GST
Bona fide pursuit before a wrong forum entitled the petitioner to limitation exclusion under Section 14.
June 4, 2026   Case Laws GST
Fresh psyllium seeds supplied unprocessed qualify for specific GST exemption over the general seed-quality entry.
June 4, 2026   Case Laws GST
Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
June 4, 2026   Case Laws GST
GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
June 4, 2026   Case Laws Income Tax
Liberal condonation for co-operative societies' delayed returns under CBDT hardship circulars, rejecting hyper-technical refusal of relief.
June 4, 2026   Case Laws Income Tax
Section 53A cannot confer ownership for depreciation; writ challenge also failed on natural justice and was sent to appeal.
June 4, 2026   Case Laws Income Tax
Unexplained investment additions limited to estimated income where supporting records partly substantiate the source of funds

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2022 › March, 2022 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Goods and services tax practitioners. - Consequential amendment...

Amendments to Section 48 of CGST Act Impact GST Practitioners Following Section 38 Substitution.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST March 31, 2022 Act-Rules
Goods and services tax practitioners. - Consequential amendment pursuant to substitution of section 38 - Section 48 of CGST Act, 2017 amended
View Source View

Topics

Acts Income Tax
Next ➔