SGCO | Insights

July 2026

10 July 2026

Direct Tax

Addition u/s 69A for demonetization cash deposits unjustified as assessee explained source through marriage gifts and past savings: ITAT

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Direct Tax

Carry forward and set off business losses valid despite omission in schedule CFL if original return filed on time - ITAT

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Direct Tax

Deduction allowed on bonus provision reversal since amount was already taxed u/s 43B: ITAT

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Others

IBBI extends timeline for filing PGIRP forms till 30 September 2026

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Others

SECTION 189 OF THE INSOLVENCY AND BANKRUPTCY CODE, 2016 - BOARD - CONSTITUTION OF - APPOINTMENT OF EX-OFFICIO MEMBER OF IBBI

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Others

IBBI issues guidelines for conducting valuation under the IBC, 2016

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Others

CCI Officer's Charge-Sheet Held Valid by High Court

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Others

No Section 3 contravention found as alleged practices were discontinued and NOC/LOC compulsion not proved : CCI

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Others

Practical Insights on Ind AS and SAs

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Corporate Law

SEBI has amended the Foreign Venture Capital Investors (FVCI) Regulations, 2026

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Corporate Law

SEBI has amended the Employees’ Service Regulations, 2026

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Corporate Law

SEBI Launches Two New Investor Awareness Videos on Corporate Bonds

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Corporate Law

MCA has extended the validity of the Companies Compliance Facilitation Scheme (CCFS) from 15 July 2026 to 31 August 2026

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Corporate Law

SEBI has amended the Issue and Listing of Municipal Debt Securities Regulations, 2026

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FEMA

Show cause notice proposing to classify loan as fraud quashed as forensic audit was inconclusive

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FEMA

Civil Court barred under Section 34 from granting injunction against SARFAESI proceedings; Section 35 gives overriding effect

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FEMA

Bail under PMLA granted as original predicate offences did not survive and no proceeds of crime identified

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Indirect Tax

Original refund application illegally rejected & new application was filed; interest for delay calculated from original application date

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Indirect Tax

ITC denial on non-reflection in GSTR-2A due to portal glitch was unjustified if statutory conditions met

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Indirect Tax

Proper officer can adjudicate tax liability and impose linked penalties in same GST proceeding

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Indirect Tax

Belated GST appeals against ex parte orders allowed as arguable issues on RCM liability and excess demand warranted merit adjudication

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Indirect Tax

GSTAT Order Advisory for Token Generation for Filing Appeals

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03 July 2026

Direct Tax

Reassessment order invalid as sec. 148 notice issued to company struck off prior to notice date:HC

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Direct Tax

Transfer of tenancy rights on redevelopment held taxable as capital gain, not as income from other sources:ITAT

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Direct Tax

CBDT authorised the DGIT (Systems) to upload information received under AEOI to the Annual Information Statement (AIS)

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Others

Financial Reporting Implications of Schedule III Amendments

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Others

Govt. Notifies Standards for Mine Rescue Equipment and Medical Examination Notices

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Others

Govt. amends SEZ Rules to revise timelines under Form H and Annexure I

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Others

Government notifies employer's contribution rate for Employees' Deposit Linked Insurance Scheme, 2026

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Others

Govt. notifies 12% contribution rate payable by employers & employees to Provident Fund Scheme under Code on Social Security

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Others

DGFT Trade Notice Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-UK Comprehensive Economic and Trade Agreement (CETA) with effect from July 15, 2026

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Corporate Law

SEBI has revised the norms governing the Investor Protection Fund (IPF) of Depositories

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Corporate Law

SEBI has amended the Mutual Fund Regulations, 2026

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Corporate Law

SEBI has amended the Buy-Back of Securities Regulations, 2026

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Corporate Law

SEBI (Custodian) (Amendment) Regulations, 2026 – Key Highlights

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Corporate Law

SEBI (Issue and Listing of Securitised Debt Instruments and Security Receipts) (Amendment) Regulations, 2026

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FEMA

Inclusion of advocate’s name in RBI Caution List for alleged professional negligence, absent fraud, is illegal as misconduct must be addressed by Bar Council

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FEMA

Business visa holders conducting business in India held 'resident in India'; no FEMA violation as transactions were in INR

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FEMA

Cheque issued after company dissolution is void; Section 138 proceedings against former director are not maintainable

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Indirect Tax

SCN and tax order against deceased proprietor were quashed with liberty to proceed against legal heir

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Indirect Tax

SCN issued beyond 5-year limitation for 2017-18 under sec. 74 not saved by notification; action void

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Indirect Tax

Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO)

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Indirect Tax

FAQs on Bill-to/Ship-to Transactions, Export Scenarios and API Impact

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Indirect Tax

FAQs on Voluntary Closure of e-Way Bill: Business Scenarios, API Impact and Portal Behaviour

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June 2026

26 June 2026

Indirect Tax

Maharashtra Professional Tax – Key Developments Applicable from FY 2026-27

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Indirect Tax

Comprehensive Regulatory Compliance Advisory

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Indirect Tax

Customs Latest Notifications

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19 June 2026

Indirect Tax

Notification No. 12/2026 - Customs (ADD)

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Indirect Tax

Notification No. 11/2026 - Customs (ADD)

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Indirect Tax

Notification No. 57/2026 - Customs (N.T.)

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Indirect Tax

Notification No. 10/2026 - Section 9A of the Customs Tariff Act, 1975 - Read with Rules 18 and 20 of the Customs Tariff

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Indirect Tax

Notification No. 3/2026 - Section 9 of the Customs Tariff Act, 1975 - Read with Rules 20 and 22 of the Customs Tariff

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Indirect Tax

Notification No. 55/2026 - Customs (N.T.)

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Indirect Tax

Notification No. 54/2026 - Section 14 of the Customs Act, 1962 - Valuation of Goods and Amendment in Circular

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Indirect Tax

Notification No. 53/2026 - Section 28A of the Customs Act, 1962 - Power not to recover Duties not Levied or Short-Levied as a result of General Practice

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Indirect Tax

Notification No. 20/2026 - Section 25 of the Customs Act, 1962 - Power to grant exemption from Duty - Tariff Concessions under India-Oman CEPA

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Indirect Tax

Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill

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12 June 2026

Indirect Tax

Notification No. 52/2026 - Section 4, Read with Sections 3 and 5 of the Customs Act, 1962 - Appointment of Officers of Customs - for Adjudication of Show-Cause Notices in respect of Specified Notices

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Indirect Tax

Notification No. 51/2026 - Section 4, Read with Sections 3 and 5 of the Customs Act, 1962 - Officers of Customs - Appointment of - Notified Adjudicating Authorities to Adjudicate Show Cause Notices of Specified Assesse

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Indirect Tax

Notification No. 50/2026 - Section 4, Read with Sections 3 and 5 of the Customs Act, 1962 - Officers of Customs - Appointment of - Notified Adjudicating Authorities to Adjudicate Show Cause Notices of Specified Assesse

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Indirect Tax

Notification No. 21/2026 - Section 25 of the Customs Act, 1962 - Power to grant exemption from Duty - exemption to Specified Goods - Amendment in Circular

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Indirect Tax

Notification No. 19/2026 - Section 25 of the Customs Act, 1962 - Read with Section 124 of the Finance Act, 2021 - Power to grant exemption from Duty

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Indirect Tax

Notification No. 14/2026 - Section 25 of the Customs Act, 1962 - Power to grant exemption from Duty and Amendment in Circular

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Indirect Tax

Notification No. 02/2026 - Section 9 of the Customs Tariff Act, 1975 - Read with Rules 20, 22 and 24 of the Customs Tariff

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Indirect Tax

Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities

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05 June 2026

Indirect Tax

Notification No. 49/2026 - Section 14 of the Customs Act, 1962 - Valuation of Goods and Amendment in Circular

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Indirect Tax

Notification No. 48/2026 - Customs Tariff (determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026

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May 2026

29 May 2026

Indirect Tax

Notification No. 47/2026 - Section 14 of the Customs Act, 1962 - Valuation of Goods and Amendment in Circular

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Indirect Tax

Notification No. 9/2026 - Section 9A of the Customs Tariff Act, 1975 - Read with Rule 23 of the Customs Tariff

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Indirect Tax

Notification No. 8/2026 - Section 9A of the Customs Tariff Act, 1975 - Read with Rules 18 and 20 of the Customs Tariff

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Indirect Tax

Notification No. 7/2026 - Section 9A of the Customs Tariff Act, 1975 - Read with Rule 22 of the Customs Tariff

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Indirect Tax

Notification No. 3/2026 - Health Security SE National Security CESS (Second Amendment) Rules, 2026 - Amendment in Rule 35

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Indirect Tax

Notification No. 46/2026 - Section 14 of the Customs Act, 1962 - Valuation of Goods - Tariff Values for Palm Oil, Palmolein, Brass Scrap (all grades), Gold and Silver - Amendment in Circular

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22 May 2026

Indirect Tax

Notification No. 45/2026 - Section 14 of the Customs Act, 1962 - Valuation of Goods and Amendment in Circular

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Indirect Tax

Notification No. 18/2026 - Section 25 of the Customs Act, 1962 - Power to Grant Exemption from Duty - Exemption from Customs Duty and Agriculture Infrastructure and Development CESS on Specified Goods imported from United Arab Emirates - Amendment in Circular

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Indirect Tax

Notification No. 17/2026 - Section 25 of the Customs Act, 1962 - Power to Grant Exemption from Duty - Exemption to Gold, Silver and Platinum imported under Specified Schemes - Amendment in Circular

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Indirect Tax

Notification No. 16/2026 - Section 25 of the Customs Act, 1962 - Read with Section 110 of the Finance Act, 2018 - Power to Grant Exemption from Duty - Exemption from Social Welfare Surcharge to Specified Goods - Amendment in Circular

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Indirect Tax

Notification No. 15/2026 - Section 25 of the Customs Act, 1962 - Power to Grant Exemption from Duty - Effective Rates of Customs Duty, IGST and Compensation CESS for Goods imported into India - Amendment in Circular

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Indirect Tax

Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal

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Indirect Tax

Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal

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15 May 2026

Indirect Tax

Notification No. 44/2026 - Section 7 of the Customs Act, 1962 - Appointment of Customs Ports, Airports, etc

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Indirect Tax

Notification No. 43/2026 - Section 7 of the Customs Act, 1962 - Appointment of Customs Ports, Airports, etc - Amendment in Circular

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Indirect Tax

Notification No. 42/2026 - Section 14 of the Customs Act, 1962 - Valuation of Goods - Amendment in Circular

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Indirect Tax

Notification No. 6/2026 - Section 9A of the Customs Tariff Act, 1975 - Read with Rules 18 and 20 of the Customs Tariff

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Indirect Tax

Notification No. 1/2026 - Section 9 of the Customs Tariff Act, 1975 - Read with Rules 20, 22 and 24 of the Customs Tariff

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08 May 2026

Indirect Tax

Notification No. 40/2026 - Section 7 of the Customs Act, 1962 - Appointment of Customs Ports, Airports, etc

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Indirect Tax

Notification No. 39/2026 - Section 7 of the Customs Act, 1962 - Appointment of Customs Ports, Airports, etc

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01 May 2026

Indirect Tax

Notification No. 5/2026 - Section 9A of the Customs Tariff Act, 1975 - Read with Rules 18 and 20 of the Customs Tariff

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April 2026

24 April 2026

Indirect Tax

Notification No. 42/2026 - Customs (N.T.)

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Indirect Tax

Notification No. 41/2026 - Section 75 of the Customs Act, 1962 - Drawback on Imported Materials used in Manufacture of Goods which are exported

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Indirect Tax

Advisory for IMS Offline Tool on GST Portal

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17 April 2026

Indirect Tax

Notification No. 37/2026 - Section 14 of the Customs Act, 1962 - Valuations of Goods and Amendment in Circular

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Indirect Tax

Notification No. 38/2026 - Section 4, Read with Sections 3 and 5 of the Customs Act, 1962 - Appointment of Officers of Customs - for Adjudication of Show Cause Notices in respect of Specified Notices

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Indirect Tax

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

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10 April 2026

Indirect Tax

Notification No. 13/2026 - Section 25 of the Customs Act, 1962, Read with Section 124 of the Finance Act, 2021 - Power to Grant Exemption from Duty - Specified Goods Exempted from Agriculture Infrastructure and Development Cess

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Indirect Tax

Notification No. 12/2026 - Section 25 of the Customs Act, 1962 - Power to Grant Exemption from Duty - Exemption to Notified Goods when Imported to India

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Indirect Tax

Advisory on the Payment of pre-deposit while filing of appeal before First Appellate Authority

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Indirect Tax

Pre-deposit Percentage in the GST Portal

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03 April 2026

Indirect Tax

Notification No. 36/2026 - Section 7 of the Customs Act, 1962 - Appointments of Customs Ports, Airports, etc

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Indirect Tax

Notification No. 35/2026-Section 14 of the Customs Act, 1962 - Valuation of Goods and Amendment in Circular

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Indirect Tax

Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect "NIL" demand due to prior voluntary payment

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Insights

Income Tax Rules and Changes in the Act - DTAX

Advisory on e-Invoice API & e-Way Bill Changes

Advisory for Enhancements in the e-Way Bill (EWB) Portal

Advisory for IMS Offline Tool on GST Portal

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Advisory on Pre-deposit Percentage in the GST Portal

Advisory on Filing of GST Appeals in Cases Where Demand is Reflected as NIL

Advisory on Pre Deposit Percentage in Appeals

Advisory on Filing of GST Appeals in Cases Where Demand is Reflected as NIL

FEMA Update - Trade Relief Summary

Handling of Inadvertently Rejected records on IMS

Advisory for Annexure-B Filing for Refund Applications Involving Accumulated ITC

Advisory on reporting values in Table 3.2 of GSTR-3B

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Key Changes in GSTR-1/1A: Table 12 & Table 13 – Effective from May 2025 Returns

Updates on Refund Filing Process

Advisory for IMS Offline Tool on GST Portal

Impact on Textile Sector

Impact on Renewable Energy Sector

Impact on Real Estate Sector

Impact on Insurance Sector

Update on Advisory on reporting values in Table 3.2 of GSTR-3B

Update regarding Inadvertently Rejected records on IMS

Update regarding barring from filing returns after 3 years

E-Way Bill Update

Generation and Quoting of Document Identification Number (DIN)

GST Article on Barring of GST Returns

Advisory Regarding Non Editable Auto Populate Figure of GSTR 3B

Clarifications Issued by CBIC Post 50th GST Council Meeting

Widening of E-Invoice Applicability Base

Declaration by GTA – Forward Charge Option Extended

SFT Return for FY 2022–2023

How to Pay Tax Through Income Tax Portal – New Feature Introduced

Implementation of 49th GST Council Meeting Recommendations

Summon and Arrest Guidelines

GST Clarification on Various Issues

Indirect Tax Updates & GST Clarifications

Indirect Tax Updates & GST Recommendations

Direct Tax Updates - Note on Sec. 194R

47th GST Council Meeting – Notification Summary

Indirect Tax Updates & GST Recommendations

Direct Tax Updates - Note on Sec. 194R

47th GST Council Meeting – Notification Summary

AGM Extension Notification - ROC Mumbai

GST Council Updates - Goods

GST Council Updates - Laws & Procedures

GST Council Updates - Services

Indirect Tax Updates in Registration, Amnesty and EWB

ROC Mumbai AGM Extension Notification

Indirect Tax Updates in GSTR-9 & GSTR-9C for FY 2020-21

Extension of Limitation Under GST Law

New Functionality for Sections 206AB & 206CCA

COVID-19 Related GST Relaxations Further Extended by Government

COVID-19 Related GST Relaxations Extended by Government

Slump Sale Amendment – Tax Alert

TDS Rate Chart for FY 2021-22

Amendments in GST Rules – May 2021

Changes in Income Tax Due Dates

Clarification for Sections 194-O and 206C(1H)

TCS Updates

Amendment in Ind AS 116

TDS Rate Chart for FY 2020-2021

Extension of Annual Secretarial Compliance Report Listed Entities

MCA Update : Clarification on CSR Contribution to PM CARES Fund

Temporary Relaxation SEBI Press Release

GST Update on Notifications issued dated 24 June 2020

Tax Alerts - Further extension in due dates

SEBI Updates : Takeover Code and ICDR Regulations

Relaxation Conducting BM thorugh VC/OVAM

SEBI Circular : Further Extension for Submitting Financial Results

Direct Tax Measures In Atmanirbhar Presentation By Hon’ble Finance Minister Dated 13th May, 2020

Relaxation in SEBI ICDR Regulations for Public Issue & Rights Issue

MCA Relaxation on Holding of AGM

SEBI LODR & CORPORATE LAW UPDATE

Web-based CAR Form

Announcements Made by the Finance Minister

Amendments to Finance Bill 2020 Passed by Parliament

LLP Settlement Scheme 2020

Advisory on e-Invoice API &
e-Way Bill Changes

FEMA Update -
Trade Relief Summary