Customs/GST Portals Declared Protected Systems Under the IT Act
The Government has declared ICEGATE, ECCS and ACES‑GST as protected systems under the IT Act, strengthening cybersecurity and restricting access to authorised users only.
Author: Vinod Arora
GSTN Advisory on Opt-In Declaration for Specified Premises (2026-27)
GSTN enables online filing of opt-in declaration for specified premises under GST. Know eligibility, annexures, timelines, and filing process for hotel accommodation services.
CGST Rule 86B: Restrictions on use of amount available in electronic credit ledger
Provisions under Rule 86B of CGST Rules, 2017 relating to "Restrictions on use of amount available in electronic credit ledger".
CGST Rule 31D: Value of supply of goods on basis of retail sale price
Provisions under Rule 31D of CGST Rules, 2017 relating to “Value of supply of goods on basis of retail sale price (RSP)”.
SC Clarifies IT Deduction u/s 36(1)(viii) in NCDC Case
Supreme Court rules that only profits directly derived from long-term loans qualify for Section 36(1)(viii) deduction. Dividend, bank interest, service fees excluded.
Foreign Assets/ Income Disclosure in ITR: 2025 CRS/FATCA Rules Guide
Complete guide to reporting foreign assets and income in India under CRS & FATCA. Learn how to file Schedule FA, FSI & TR to avoid penalties. Updated 2025.
SC Strikes Down 25-Year CA Experience ITAT Requirement
Supreme Court declares the 25-year experience requirement for Chartered Accountants’ appointment to ITAT as unconstitutional, arbitrary, and discriminatory.
RBI 2024-25 Handbook: Key Insights on State-wise Data
Discover RBI’s 2024-25 Handbook of Statistics on Indian States. Access state-wise data on GDP, tourism, exports, NPS, and APY. Explore new tables and policy trends.
ICAI’s 2025 Guide on GST Annual Return (Form GSTR-9)
Key highlights of ICAI’s Technical Guide 2025 on GST Annual Return Forms GSTR-9: updated ITC reporting, reconciliations, disclosures, compliance essentials.
ICAI 2025 Guide on GST Reco Statement GSTR-9C
ICAI’s 2025 Technical Guide on Reconciliation Statement in Form GSTR-9C, covering updates, compliance, and best practices for GST reconciliation.