This section provides an overview of the latest GSTN advisories, CBIC notifications, circulars, and other key regulatory updates.

The Petitioner is registered and operates an e-commerce platform under the name of ‘Swiggy'. The Petitioner hires third party service providers during holidays/festive season owing to spike in food orders.

The GSTN team has released Gross and Net GST revenue collections for the month of July 2025.

The Central Government has issued the much awaited notification in relation to allowing service providers to avail and utilize Cenvat credit of Krishi Kalyan Cess ("KKC") for payment of KKC on output services.

Tax on certain dividend received from Foreign Companies: Consider the following case: An Indian Company ICO has made equity investment in an overseas foreign Company under the Overseas Direct Investment route;

In a case where the GST amount was paid in the Electronic Cash Ledger (ECL) by generating GST PMT-06 before the due date, though the GSTR-3B return was filed belatedly...

The amendment ensured that the taxpayers are not saddled with unnecessary interest liability on the amount paid through electronic credit ledger.

On 20 January 2022, the Organisation for Economic Co-operation and Development released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

AAR recently held that the entire contract revenue arising to the Singapore company ("the applicant") towards supply of goods and rendition of services was taxable in India.

On August 13, 2020, PM Narendra Modi launched ‘Transparent Taxation – Honoring the honest', a new platform to encourage sincere taxpayers.

The Patna High Court has held that imminent bank holidays of 2 or 3 days and the close of the financial year cannot be the valid reasons...

The Government of India has enacted The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Black Money Act) on May 26, 2015 to address the issue of undisclosed assets held abroad.

A sudden shift in the Goods and Services Tax rate sends ripples far beyond the statute book; it reaches every supermarket and kirana shelf, every warehouse and every e-commerce dark...

The due date for filing the return of income and wealth for the assessment year 2015- 16 for all assessees other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) or (d) an assessee who is required to furnish a report under section 92E, has been extended from 31st July, to 31st August, 2015.

The proposed law further provides that such adjustment amount, if not repatriated into India within the prescribed period, the same shall entail a notional interest which would also be subject of tax.

The Finance Bill, 2017 had introduced the concept of 'secondary adjustments' in the Indian transfer pricing regime in order to align transfer pricing provisions with international best practices.

The Organization for Economic Co-operation and Development has played a key role over the last decade or so with the introduction of key tax policies and proposals, which have helped in shaping the global tax regime.

The Supreme Court of India delivered a significant judgment on October 17, 2025, in the matter of Pride Foramer S.A. (a non-resident French company) against the Commissioner...

The Hon'ble Supreme Court decided on the constitutional challenge to the levy of Goods and Services Tax (GST) on ocean freight for Cost, Insurance and Freight (CIF) imports.

Tribunal upholds taxpayer's contention of exclusion of indirect expenses for margin computation; verify data before considering a company as a comparable.