Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
A statutory amendment to Form GSTR-7 requires invoice-wise reporting of tax deducted at source (TDS); the portal functionality is now operational and invoice-level reporting is mandatory from the September 2025 tax period. All TDS deductors must prepare and furnish invoice-level details when filing Form GSTR-7 for returns from that period; the due date for the September 2025 return is 10 October 2025. Users encountering portal difficulties should submit grievances via the tax portal's self-service grievance mechanism with relevant details for resolution.
A statutory amendment to Form GSTR-7 requires invoice-wise reporting of tax deducted at source (TDS); the portal functionality is now operational and invoice-level reporting is mandatory from the September 2025 tax period. All TDS deductors must prepare and furnish invoice-level details when filing Form GSTR-7 for returns from that period; the due date for the September 2025 return is 10 October 2025. Users encountering portal difficulties should submit grievances via the tax portal's self-service grievance mechanism with relevant details for resolution.
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