Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
From January 2026 the portal's GSTR 3B filing is enhanced: interest is computed using the net tax liability minus the minimum cash balance in the Electronic Cash Ledger from the return due date to payment date (per proviso to Rule 88B(1)), and that system computed interest in table 5.1 will be auto populated as a non editable minimum while taxpayers may self assess and increase it. The portal will auto populate the tax liability breakup in GSTR 3B from document dates in GSTR 1/GSTR 1A/IFF for earlier periods; values are suggestive and may be raised by taxpayers. From January 2026 IGST exhaustion permits cross utilisation of CGST/SGST ITC in any sequence. Delayed final returns (GSTR 10) will collect interest for late last GSTR 3B filings.
From January 2026 the portal's GSTR 3B filing is enhanced: interest is computed using the net tax liability minus the minimum cash balance in the Electronic Cash Ledger from the return due date to payment date (per proviso to Rule 88B(1)), and that system computed interest in table 5.1 will be auto populated as a non editable minimum while taxpayers may self assess and increase it. The portal will auto populate the tax liability breakup in GSTR 3B from document dates in GSTR 1/GSTR 1A/IFF for earlier periods; values are suggestive and may be raised by taxpayers. From January 2026 IGST exhaustion permits cross utilisation of CGST/SGST ITC in any sequence. Delayed final returns (GSTR 10) will collect interest for late last GSTR 3B filings.
Note: It is a system-generated summary and is for quick reference only.
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