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Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit
Jun 09, 2025

Barring of GST Return on expiry of three years
Jun 07, 2025

Advisory regarding non-editable of auto-populated liability in GSTR-3B
Jun 07, 2025

Due Date - IT
Jun 07, 2025

Due Date - IT
May 31, 2025

Due Date - IT
May 30, 2025

Extension of due date for furnishing return of income for the Assessment Year 2025-26
May 27, 2025

CBDT extends date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025
May 27, 2025

Due Date - GST
May 25, 2025

Due Date - GST
May 20, 2025

Attention - Advisory on reporting values in Table 3.2 of GSTR-3B
May 16, 2025

Due Date - IT
May 15, 2025

Advisory on Appeal withdrawal with respect to Waiver scheme
May 14, 2025

Due Date - GST
May 13, 2025

Due Date - GST
May 11, 2025

Due Date - GST
May 10, 2025

Updates in Refund Filing Process for Recipients of Deemed Export
May 08, 2025

Updates in Refund Filing Process for various refund categories
May 08, 2025

Due Date - IT
May 07, 2025

Invoice-wise Reporting Functionality in Form GSTR-7 on portal
May 06, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
May 01, 2025

Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
May 01, 2025

Due Date - IT
Apr 30, 2025

Due Date - GST
Apr 24, 2025

Faqs on Notification No. 36/2025 dated 22.04.2025
Apr 23, 2025

Due Date - GST
Apr 22, 2025

Due Date - GST
Apr 20, 2025

Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs.2,000 are completely false, misleading, and without any basis
Apr 18, 2025

CBIC issues revised instructions for processing applications for GST registration by CBIC formations
Apr 18, 2025

Instructions for processing of applications for GST registration
Apr 18, 2025

Due Date - GST
Apr 18, 2025

Due Date - IT
Apr 15, 2025

Due Date - IT
Apr 14, 2025

Due Date - GST
Apr 13, 2025

Advisory on reporting values in Table 3.2 of GSTR-3B
Apr 11, 2025

Advisory on Table-12 of GSTR-1 or GSTR-1A
Apr 11, 2025

Due Date - GST
Apr 11, 2025

Due Date - GST
Apr 10, 2025

Due Date - IT
Apr 07, 2025

Advisory on Case Sensitivity in IRN Generation
Apr 04, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
Apr 02, 2025

2 Factor Authentication (2FA) is mandatory for all Taxpayers and Transporters from the 1st of April 2025
Apr 01, 2025

Due Date - IT
Mar 31, 2025

Due Date - IT
Mar 30, 2025

Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(1A)(ii)/206C(7) of the Act, as the case maybe, in specific cases
Mar 28, 2025

Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
Mar 27, 2025

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Mar 27, 2025

Due Date - GST
Mar 25, 2025

Issue in filing applications (SPL 01/SPL 02) under waiver scheme
Mar 21, 2025

Due Date - GST
Mar 20, 2025

CBDT issues Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences under Income-Tax Act, 1961
Mar 17, 2025

Due Date - IT
Mar 17, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh
Mar 16, 2025

Due Date - IT
Mar 15, 2025

Due Date - GST
Mar 13, 2025

Due Date - GST
Mar 11, 2025

Due Date - GST
Mar 10, 2025

Due Date - IT
Mar 07, 2025

Advisory: Enhancements in Biometric Functionality - Allowing Directors to Opt for Biometric Authentication in Their Home State
Mar 03, 2025

Due Date - IT
Mar 02, 2025

Due Date - GST
Feb 25, 2025

Due Date - GST
Feb 20, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands
Feb 18, 2025

Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill
Feb 15, 2025

Due Date - IT
Feb 15, 2025

Due Date - IT
Feb 14, 2025

Due Date - GST
Feb 13, 2025

Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
Feb 12, 2025

Due Date - GST
Feb 11, 2025

Due Date - GST
Feb 10, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep
Feb 08, 2025

Due Date - IT
Feb 07, 2025

Advisory on e-way bill generation for goods under chapter 71
Feb 06, 2025

Summary of union budget 2025-26
Feb 01, 2025

Highlights of Union Budget 2025-26
Feb 01, 2025

No Income Tax on Annual Income Upto Rs. 12 Lakh Under New Tax Regime
Feb 01, 2025

Due Date - IT
Jan 31, 2025

Due Date - IT
Jan 30, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh
Jan 28, 2025

Attention – Hard - Locking of auto-populated liability in GSTR-3B
Jan 27, 2025

Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
Jan 27, 2025

Advisory on Business Continuity for e-Invoice and e-Waybill Systems
Jan 24, 2025

Due Date - GST
Jan 24, 2025

All News

Due Date - IT
Jul 07, 2025

Due Date - GST
Jun 30, 2025

Due Date - IT
Jun 30, 2025

Due Date - IT
Jun 29, 2025

Due Date - GST
Jun 25, 2025

Due Date - GST
Jun 20, 2025

Handling of Inadvertently Rejected records on IMS
Jun 19, 2025

Advisory to file pending returns before expiry of three years
Jun 18, 2025

Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
Jun 16, 2025

Due Date - IT
Jun 15, 2025

Due Date - IT
Jun 14, 2025

Due Date - GST
Jun 13, 2025

Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
Jun 12, 2025

Advisory on filing of Amnesty applications under Section 128A of the CGST Act
Jun 11, 2025

Due Date - GST
Jun 11, 2025

System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
Jun 10, 2025

Due Date - GST
Jun 10, 2025

Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit
Jun 09, 2025

Barring of GST Return on expiry of three years
Jun 07, 2025

Advisory regarding non-editable of auto-populated liability in GSTR-3B
Jun 07, 2025

Due Date - IT
Jun 07, 2025

Due Date - IT
May 31, 2025

Due Date - IT
May 30, 2025

Extension of due date for furnishing return of income for the Assessment Year 2025-26
May 27, 2025

CBDT extends date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025
May 27, 2025

Due Date - GST
May 25, 2025

Due Date - GST
May 20, 2025

Attention - Advisory on reporting values in Table 3.2 of GSTR-3B
May 16, 2025

Due Date - IT
May 15, 2025

Advisory on Appeal withdrawal with respect to Waiver scheme
May 14, 2025

Due Date - GST
May 13, 2025

Due Date - GST
May 11, 2025

Due Date - GST
May 10, 2025

Updates in Refund Filing Process for Recipients of Deemed Export
May 08, 2025

Updates in Refund Filing Process for various refund categories
May 08, 2025

Due Date - IT
May 07, 2025

Invoice-wise Reporting Functionality in Form GSTR-7 on portal
May 06, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
May 01, 2025

Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
May 01, 2025

Due Date - IT
Apr 30, 2025

Due Date - GST
Apr 24, 2025

Faqs on Notification No. 36/2025 dated 22.04.2025
Apr 23, 2025

Due Date - GST
Apr 22, 2025

Due Date - GST
Apr 20, 2025

Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs.2,000 are completely false, misleading, and without any basis
Apr 18, 2025

CBIC issues revised instructions for processing applications for GST registration by CBIC formations
Apr 18, 2025

Instructions for processing of applications for GST registration
Apr 18, 2025

Due Date - GST
Apr 18, 2025

Due Date - IT
Apr 15, 2025

Due Date - IT
Apr 14, 2025

Due Date - GST
Apr 13, 2025

Advisory on reporting values in Table 3.2 of GSTR-3B
Apr 11, 2025

Advisory on Table-12 of GSTR-1 or GSTR-1A
Apr 11, 2025

Due Date - GST
Apr 11, 2025

Due Date - GST
Apr 10, 2025

Due Date - IT
Apr 07, 2025

Advisory on Case Sensitivity in IRN Generation
Apr 04, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
Apr 02, 2025

2 Factor Authentication (2FA) is mandatory for all Taxpayers and Transporters from the 1st of April 2025
Apr 01, 2025

Due Date - IT
Mar 31, 2025

Due Date - IT
Mar 30, 2025

Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(1A)(ii)/206C(7) of the Act, as the case maybe, in specific cases
Mar 28, 2025

Time Limit for Reporting e-Invoice on the IRP Portal – Lowering of Threshold to AATO 10 Crores and Above
Mar 27, 2025

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Mar 27, 2025

Due Date - GST
Mar 25, 2025

Issue in filing applications (SPL 01/SPL 02) under waiver scheme
Mar 21, 2025

Due Date - GST
Mar 20, 2025

CBDT issues Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences under Income-Tax Act, 1961
Mar 17, 2025

Due Date - IT
Mar 17, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh
Mar 16, 2025

Due Date - IT
Mar 15, 2025

Due Date - GST
Mar 13, 2025

Due Date - GST
Mar 11, 2025

Due Date - GST
Mar 10, 2025

Due Date - IT
Mar 07, 2025

Advisory: Enhancements in Biometric Functionality - Allowing Directors to Opt for Biometric Authentication in Their Home State
Mar 03, 2025

Due Date - IT
Mar 02, 2025

Due Date - GST
Feb 25, 2025

Due Date - GST
Feb 20, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands
Feb 18, 2025

Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill
Feb 15, 2025

Due Date - IT
Feb 15, 2025

Due Date - IT
Feb 14, 2025

Due Date - GST
Feb 13, 2025

Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
Feb 12, 2025

Due Date - GST
Feb 11, 2025

Due Date - GST
Feb 10, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep
Feb 08, 2025

Due Date - IT
Feb 07, 2025

Advisory on e-way bill generation for goods under chapter 71
Feb 06, 2025

Summary of union budget 2025-26
Feb 01, 2025

Highlights of Union Budget 2025-26
Feb 01, 2025

No Income Tax on Annual Income Upto Rs. 12 Lakh Under New Tax Regime
Feb 01, 2025

Due Date - IT
Jan 31, 2025

Due Date - IT
Jan 30, 2025

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh
Jan 28, 2025

Attention – Hard - Locking of auto-populated liability in GSTR-3B
Jan 27, 2025

Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
Jan 27, 2025

Advisory on Business Continuity for e-Invoice and e-Waybill Systems
Jan 24, 2025

Due Date - GST
Jan 24, 2025

Prakhar Softech Services Ltd.

Circular No. 23/2022

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Dated the 3rd of November , 2022

EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE ACT, 2022

CIRCULAR

INCOME-TAX ACT

Finance Act, 2022 - Explanatory Notes to the Provisions of the Finance Act, 2022

CIRCULAR NO. - 23/2022, DATED 3rd NOVEMBER, 2022

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