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Centre has notified 1 November 2026 as the commencement date for key GST amendments introduced through Sections 153 to 155 of the Finance Act, 2026, bringing into force revised provisions relating to post-supply discounts, credit notes and GST refunds under the CGST Act.
CBIC notified these Regulations allowing importers and exporters to voluntarily correct or revise customs declarations post- clearance without penalties.
“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”
by Ravi Raghavan*, Meghna Lal** and Vani Dwevedi***
by Harshdeep Khurana*, Rachit Jain** and Aishwarya Vardhan***
by Brijesh Kothary* and Chitrartha Gupta**
The Court held that Glenmark Pharma should have followed the prescribed procedure while seeking the grant of budgetary support, and not work out a different procedure for the authorities to follow.
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
Supreme Court: The 3-judge bench of NV Ramana*, CJ and JK Maheshwari and Hima Kohli, JJ has held that the Insolvency and
Central Board of Indirect Taxes and Customs has launched a revamped and streamlined programme to attract investments into India and strengthen Make in
Kerala High Court: The Bench of Dama Seshadri Naidu J. hearing a civil writ petition filed by a vehicle dealer granted an
Shri S. Ramesh, IRS (C&CE:1981) has taken over as Chairman, Central Board of Indirect Taxes and Customs [CBIC], on superannuation of Smt.