The Goods and Services Tax (GST) regime in India has often raised questions about the scope and implications of summons issued by tax authorities. For many taxpayers, receiving a summons can trigger anxiety, with fears of arrest or unlawful detention. In February 2026, the Bombay High Court delivered…
The Goods and Services Tax (GST) in India has undergone its most significant transformation since its inception in 2017. Following the 56th GST Council meeting, the government rolled out GST 2.0, effective from September 22, 2025, introducing a simplified two-tier rate structure, a new 40% “sin tax” for…
The Goods and Services Tax (GST) regime in India continues to evolve with regular updates and reforms. The Union Budget 2026 introduced several significant GST amendments that have now been integrated into the GST portal. These changes aim to simplify compliance, improve liquidity, and align India’s GST framework…
The Goods and Services Tax (GST) regime in India has always emphasized transparency and digital compliance. However, taxpayers often faced challenges navigating the GST portal due to multiple tabs for departmental communications. One of the most confusing aspects was the duplication of notices under two separate tabs—“Notices and…
Timely filing of GST returns is a fundamental compliance requirement under the CGST Act, 2017. Non-filing of returns not only attracts late fees and interest but also leads to system-driven restrictions on the GST portal. Until recently, taxpayers who failed to file returns for three consecutive tax periods…
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Prasenjit Bhowmik