Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The CBIC issued Instruction No. 04/2025-GST establishing a comprehensive grievance redressal mechanism for GST registration applications. The mechanism mandates Zonal Principal Chief Commissioners/Chief Commissioners to: (1) publicize dedicated email addresses for applicants to submit grievances, (2) forward state jurisdiction grievances to relevant authorities, (3) ensure timely resolution of complaints, and (4) submit monthly reports to DGGST. Applicants can submit grievances with Application Reference Number (ARN), jurisdiction details, and brief issue description, enabling a structured approach to addressing registration application concerns and providing transparent communication channels between taxpayers and tax administration.
The CBIC issued Instruction No. 04/2025-GST establishing a comprehensive grievance redressal mechanism for GST registration applications. The mechanism mandates Zonal Principal Chief Commissioners/Chief Commissioners to: (1) publicize dedicated email addresses for applicants to submit grievances, (2) forward state jurisdiction grievances to relevant authorities, (3) ensure timely resolution of complaints, and (4) submit monthly reports to DGGST. Applicants can submit grievances with Application Reference Number (ARN), jurisdiction details, and brief issue description, enabling a structured approach to addressing registration application concerns and providing transparent communication channels between taxpayers and tax administration.
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