CBIC Clarifies GST Jurisdiction After Change in Principal Place of Business – What Every Taxpayer Must Know
Analysis of Circular No. 255/01/2026-GST dated 25 June 2026 Introduction One of the most common practical issues faced by taxpayers under GST arises when they change their Principal Place of Business (PPOB), resulting in the transfer of their GST registration from one jurisdiction to another. Such migration often creates uncertainty regarding which GST officer is […]
CBDT Circular 02/2026 – Extension of Time Limit for Issuance of TDS Certificates
Circular-2-2026 The Central Board of Direct Taxes (CBDT) has issued Circular No. 02/2026 to provide relief to deductors facing technical difficulties in generating TDS certificates for the quarter ending 31 December 2025. The circular extends the due date for issuance of TDS certificates under Section 203 of the Income-tax Act, 1961. Further, CBDT has exercised […]
CBDT Circular 01/2026 on Delay in Form 10A
Circular-No-1-2026 Section 12A of the Income-tax Act prescribes the conditions for availing exemption under Sections 11 and 12 by charitable trusts and institutions. One of the mandatory conditions is timely filing of registration application in Form No. 10A. Earlier, trusts/institutions seeking registration under Section 12A(1)(ac)(i) were required to file Form 10A within the prescribed time […]