Tax Bar Association Regd. Muzaffarnagar

20/04/2026

सभी शेयर करे

30/03/2026

आज दिनांक 30 मार्च 2026 को गोल्डन एरा पार्टी हॉल जानसठ रोड पर टैक्स बार एसोसिएशन की साधारण सभा का आयोजन किया गया, जिसमें नवीन कार्यकारिणी की घोषणा की गई। इस अवसर पर नवनिर्वाचित कार्यकारिणी को बधाई एवं शुभकामनाएं दी गईं। साथ ही, बार की ओर से डॉ0 श्वेता कौशिक धर्मपत्नी श्री शलभ कौशिक जी को जिला उपाध्यक्ष भाजपा बनने पर सम्मानित किया गया।

19/03/2026

28/02/2026

Today Executive Meeting of Tax Bar Association Regd Muzaffarnagar

10/02/2026

Proposals for changes in GST through Finance Bill/ Union Budget,2026
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1.Amendment in Section 15 and 34 of the CGST Act ...... Businesses will no longer need a pre-existing agreement as per Section 15(3)(b) to claim benefits on post-sale discounts. As long as a credit note is issued under section 34 and the recipient reverses the related ITC, the discount can be excluded from the taxable value.

2.Amendment in Section 13 of the IGST Act.....The special rule for Intermediary Services is being removed. So the place of supply will be determined using the general rule ( location of the recipient) which may reduce disputes and improve export clarity.

3.Amendment of Section 54(6) of the CGST Act.....The taxpayers claiming refunds due to an inverted duty structure will now be eligible for provisional refunds improving cas flow while the final refund is processed.

4.Amendment in Section 54(14) of the CGST Act.....The minimum threshold for sansctioning refunds claims is being removed for exports made with payment of GST, allowing refunds to be processed regardless of amount.

5.Insertion of Section 101A(1A) of the CGST Act.....Until the National Appellate Authority for Advance Ruling is constituted, the Govt. can authorise an existing authority or tribunal to hear appeals under section 101B. This change takes effect from 1st, April, 2026 and ensures there is no gap in the appellate process.

03/02/2026

GST CHANGES in BUDGET 2026-27

Summary of GST Changes (Finance Bill, 2026)

1. CGST – Amendment to Section 15 (Clause 137)

The requirement that post-sale discounts must be linked to a prior agreement tied to specific invoices is removed.

Instead, such post-supply discounts will be allowed if the supplier issues a credit note under Section 34 and
the recipient reverses the proportionate input tax credit (ITC).
Effect: Easier compliance for post-sale discounts; no need for invoice-level linkage.

2. CGST – Amendment to Section 34 (Clause 138)

Section 34(1) now explicitly allows credit notes for post-supply discounts mentioned in Section 15(3)(b).

Effect: Legal alignment between Section 15 and Section 34 for discount-related credit notes.

3. CGST – Amendment to Section 54 (Clause 139)

Two key changes:

a) Provisional Refund Extended

Section 54(6) is amended to extend provisional refund to refunds arising from inverted duty structure.

b) Removal of Threshold Limit

Section 54(14) is amended to remove the minimum refund claim threshold for exports of goods with payment of tax.

Effect:

Faster refunds for inverted duty cases.

No minimum limit for refund claims in export-with-tax situations.

4. CGST – Amendment to Section 101A (Clause 140)

A new sub-section (1A) allows the Government to empower any existing authority (including Tribunals) to hear appeals under Section 101B until the National Appellate Authority is formally constituted.

When this happens, sub-sections (2) to (13) of Section 101A will not apply.

Effect: Avoids delay in appellate mechanism by allowing interim authorities.

5. IGST – Amendment to Section 13 (Clause 141)

Clause (b) of Section 13(8) is omitted.

This removes the old rule that the place of supply for “intermediary services” is the location of the supplier.

After omission, place of supply becomes the location of the recipient under Section 13(2).

Effect:

Intermediary services supplied to foreign clients generally become export of services, subject to meeting other eligibility conditions—impacting tax liability and competitiveness.

26/01/2026

टैक्स बार एसोसिएशन Muzaffarnagar द्वारा 77 वे गणतंत्र दिवस के अवसर पर ध्वजारोहण किया और बार के अध्यक्ष व वरिष्ठ अधिवक्ता श्री शलभ कौशिक अधिवक्ता व बार के सचिव असगर मेहन्दी जी द्वारा देश के संविधान और और सेना के द्वारा देश की सुरक्षा किए जाने के बारे मे और सेना के प्रति सम्मान प्रकट किया

जय हिंद
जय भारत
जय संविधान

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31 December 2025

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17 December 2025 को पूर्ण बंद/ हड़ताल

27/11/2025

27/11/2025

जनरल हाउस 2025 टैक्स बार एसोसिएशन
Muzaffarnagar