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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Chhattisgarh, Goa and Mizoram
Dec 15, 2024

Due Date - IT
Dec 15, 2024

Due Date - GST
Dec 13, 2024

Due Date - GST
Dec 11, 2024

Due Date - GST
Dec 10, 2024

Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24
Dec 09, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Haryana, Manipur, Meghalaya and Tripura
Dec 08, 2024

Due Date - IT
Dec 07, 2024

Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
Dec 04, 2024

Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25
Nov 30, 2024

Due Date - GST
Nov 30, 2024

Due Date - IT
Nov 30, 2024

Advisory: E-Invoice Glossary and Steps
Nov 29, 2024

Advisory: Authorised e-Invoice Verification Apps
Nov 27, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh
Nov 27, 2024

Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
Nov 26, 2024

Due Date - GST
Nov 25, 2024

Due Date - GST
Nov 20, 2024

Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962
Nov 19, 2024

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23
Nov 18, 2024

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years
Nov 18, 2024

Important advisory on GSTR 2B and IMS
Nov 16, 2024

Due Date - IT
Nov 15, 2024

Due Date - IT
Nov 14, 2024

Advisory on IMS on Supplier View
Nov 13, 2024

Due Date - GST
Nov 13, 2024

Advisory regarding IMS during initial phase of its implementation
Nov 12, 2024

Due Date - GST
Nov 11, 2024

Due Date - IT
Nov 10, 2024

Due Date - GST
Nov 10, 2024

Advisory for waiver scheme under section 128A
Nov 08, 2024

Due Date - IT
Nov 07, 2024

Advisory for Form GST DRC-03A
Nov 05, 2024

Advisory: Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
Nov 05, 2024

Due Date - IT
Oct 31, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
Oct 30, 2024

Due Date - IT
Oct 30, 2024

Barring of GST Return on expiry of three years
Oct 29, 2024

Due Date - GST
Oct 24, 2024

Advisory - Reg 07
Oct 22, 2024

Attention: Validation of bank account details while adding bank account as Non Core amendment
Oct 22, 2024

Due Date - GST
Oct 22, 2024

Due Date - GST
Oct 20, 2024

Due Date - GST
Oct 18, 2024

Guidelines will reduce complexities arising out of existing multiple guidelines, simplify the compounding procedure and lower the compounding charges
Oct 17, 2024

CBDT Notifies Amendments in Income-tax Rules for Ease in Claiming Credit for TCS Collected/TDS Deducted for Salaried Employees and Enabling claiming TCS Credit of Minors in the Hands of Parents
Oct 17, 2024

Additional FAQs on IMS
Oct 17, 2024

Attention – Hard - Locking of auto-populated liability in GSTR-3B
Oct 17, 2024

Important advisory for GSTR-9/9C
Oct 15, 2024

Due Date - GST
Oct 15, 2024

Attention - Advisory on IMS
Oct 14, 2024

Advisory for Taxpayers: New GST Provision for Metal Scrap Transactions
Oct 13, 2024

Due Date - GST
Oct 13, 2024

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
Oct 11, 2024

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi -reg.
Oct 11, 2024

Clarifications regarding applicability of GST on certain services
Oct 11, 2024

Due Date - GST
Oct 11, 2024

Due Date - GST
Oct 10, 2024

Due Date - IT
Oct 07, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
Oct 05, 2024

Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration
Oct 04, 2024

Advisory: GSTN e-Services App to Replace e-Invoice QR Code Verifier App Shortly
Oct 01, 2024

Due Date - IT
Sep 30, 2024

Restoration of GST Returns data on Portal
Sep 29, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Odisha
Sep 29, 2024

Extension of time lines for filing of various reports of audit for the Assessment Year 2024-25
Sep 29, 2024

Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities
Sep 26, 2024

Due Date - GST
Sep 25, 2024

Archival of GST Returns data on GST portal
Sep 24, 2024

Frequently Asked Questions on IMS
Sep 22, 2024

Due Date - GST
Sep 20, 2024

Draft Manual on Invoice Management System
Sep 17, 2024

Re-opening of Reporting ITC Reversal Opening Balance
Sep 17, 2024

Due Date - IT
Sep 15, 2024

Due Date - GST
Sep 14, 2024

Due Date - GST
Sep 13, 2024

Due Date - GST
Sep 11, 2024

Due Date - GST
Sep 10, 2024

Recommendations during 54th meeting of the GST Council
Sep 09, 2024

Due Date - IT
Sep 07, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Bihar, Delhi, Karnataka and Punjab
Sep 06, 2024

Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
Sep 03, 2024

Invoice Management System
Sep 03, 2024

Due Date - GST
Aug 31, 2024

CBDT rolls out Dispute Resolution Scheme (e-DRS), 2022, to minimise litigation
Aug 30, 2024

Due Date - IT
Aug 30, 2024

Due Date - GST
Aug 25, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Dadra and Nagar Haveli and Daman and Diu AND Chandigarh
Aug 24, 2024

Introduction of RCM Liability/ITC Statement
Aug 23, 2024

Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023
Aug 23, 2024

All News

Due Date - GST
Dec 25, 2024

Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
Dec 23, 2024

Recommendations of the 55th Meeting of the GST Council
Dec 21, 2024

Due Date - GST
Dec 20, 2024

Advisory for Entry of RR No./eT-RRs in EWB system Post EWB-FOIS Integration
Dec 18, 2024

CBDT launches Electronic Campaign to address income and transaction mismatches for FY 2023- 24 and FY 2021-22
Dec 17, 2024

Advisory on Updates to E-Way Bill and E-Invoice Systems
Dec 17, 2024

Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
Dec 16, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Chhattisgarh, Goa and Mizoram
Dec 15, 2024

Due Date - IT
Dec 15, 2024

Due Date - GST
Dec 13, 2024

Due Date - GST
Dec 11, 2024

Due Date - GST
Dec 10, 2024

Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24
Dec 09, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Haryana, Manipur, Meghalaya and Tripura
Dec 08, 2024

Due Date - IT
Dec 07, 2024

Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
Dec 04, 2024

Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25
Nov 30, 2024

Due Date - GST
Nov 30, 2024

Due Date - IT
Nov 30, 2024

Advisory: E-Invoice Glossary and Steps
Nov 29, 2024

Advisory: Authorised e-Invoice Verification Apps
Nov 27, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh
Nov 27, 2024

Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
Nov 26, 2024

Due Date - GST
Nov 25, 2024

Due Date - GST
Nov 20, 2024

Specifying Forms prescribed in Appendix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962
Nov 19, 2024

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23
Nov 18, 2024

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years
Nov 18, 2024

Important advisory on GSTR 2B and IMS
Nov 16, 2024

Due Date - IT
Nov 15, 2024

Due Date - IT
Nov 14, 2024

Advisory on IMS on Supplier View
Nov 13, 2024

Due Date - GST
Nov 13, 2024

Advisory regarding IMS during initial phase of its implementation
Nov 12, 2024

Due Date - GST
Nov 11, 2024

Due Date - IT
Nov 10, 2024

Due Date - GST
Nov 10, 2024

Advisory for waiver scheme under section 128A
Nov 08, 2024

Due Date - IT
Nov 07, 2024

Advisory for Form GST DRC-03A
Nov 05, 2024

Advisory: Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
Nov 05, 2024

Due Date - IT
Oct 31, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
Oct 30, 2024

Due Date - IT
Oct 30, 2024

Barring of GST Return on expiry of three years
Oct 29, 2024

Due Date - GST
Oct 24, 2024

Advisory - Reg 07
Oct 22, 2024

Attention: Validation of bank account details while adding bank account as Non Core amendment
Oct 22, 2024

Due Date - GST
Oct 22, 2024

Due Date - GST
Oct 20, 2024

Due Date - GST
Oct 18, 2024

Guidelines will reduce complexities arising out of existing multiple guidelines, simplify the compounding procedure and lower the compounding charges
Oct 17, 2024

Additional FAQs on IMS
Oct 17, 2024

Attention – Hard - Locking of auto-populated liability in GSTR-3B
Oct 17, 2024

Important advisory for GSTR-9/9C
Oct 15, 2024

Due Date - GST
Oct 15, 2024

Attention - Advisory on IMS
Oct 14, 2024

Advisory for Taxpayers: New GST Provision for Metal Scrap Transactions
Oct 13, 2024

Due Date - GST
Oct 13, 2024

Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
Oct 11, 2024

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi -reg.
Oct 11, 2024

Clarifications regarding applicability of GST on certain services
Oct 11, 2024

Due Date - GST
Oct 11, 2024

Due Date - GST
Oct 10, 2024

Due Date - IT
Oct 07, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
Oct 05, 2024

Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration
Oct 04, 2024

Advisory: GSTN e-Services App to Replace e-Invoice QR Code Verifier App Shortly
Oct 01, 2024

Due Date - IT
Sep 30, 2024

Restoration of GST Returns data on Portal
Sep 29, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Odisha
Sep 29, 2024

Extension of time lines for filing of various reports of audit for the Assessment Year 2024-25
Sep 29, 2024

Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities
Sep 26, 2024

Due Date - GST
Sep 25, 2024

Archival of GST Returns data on GST portal
Sep 24, 2024

Frequently Asked Questions on IMS
Sep 22, 2024

Due Date - GST
Sep 20, 2024

Draft Manual on Invoice Management System
Sep 17, 2024

Re-opening of Reporting ITC Reversal Opening Balance
Sep 17, 2024

Due Date - IT
Sep 15, 2024

Due Date - GST
Sep 14, 2024

Due Date - GST
Sep 13, 2024

Due Date - GST
Sep 11, 2024

Due Date - GST
Sep 10, 2024

Recommendations during 54th meeting of the GST Council
Sep 09, 2024

Due Date - IT
Sep 07, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Bihar, Delhi, Karnataka and Punjab
Sep 06, 2024

Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
Sep 03, 2024

Invoice Management System
Sep 03, 2024

Due Date - GST
Aug 31, 2024

CBDT rolls out Dispute Resolution Scheme (e-DRS), 2022, to minimise litigation
Aug 30, 2024

Due Date - IT
Aug 30, 2024

Due Date - GST
Aug 25, 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Dadra and Nagar Haveli and Daman and Diu AND Chandigarh
Aug 24, 2024

Introduction of RCM Liability/ITC Statement
Aug 23, 2024

Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023
Aug 23, 2024

Prakhar Softech Services Ltd.

CIRCULAR NO. 1/2024

F. No. 370142/38/2023
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)

Dated the 23rd of January, 2024

EXPLANATORY CIRCULAR

CIRCULAR EXPLAINING THE PROVISIONS OF

THE FINANCE ACT, 2023

CIRCULAR
INCOME-TAX ACT

Finance Act, 2023 - Explanatory Notes to the Provisions of the Finance Act, 2023 CIRCULAR NO. 1/2024, DATED the 23rd of January, 2024

AMENDMENTS OF THE INCOME-TAX ACT, 1961 CARRIED OUT THROUGH FINANCE ACT, 2023

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