Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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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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