Tax & Legal Guide

16/03/2026

📢 GST Update | Important Advisory on GSTR-3B Filing

The GSTN has issued an advisory dated 16 March 2026 regarding confirmation of “Tax Liability Breakup, As Applicable” in Form GSTR-3B.

🔹 Key Highlights:

✔ From February 2026 tax period onwards, the GST Portal will auto-populate the Tax Liability Breakup based on document dates reported in GSTR-1 / GSTR-1A / IFF.

✔ Taxpayers must open the “Tax Liability Breakup, As Applicable” tab on the payment page and click “SAVE” before filing GSTR-3B.

✔ This step is currently required for all filings, even where the liability relates only to the current tax period.

✔ After confirming the breakup, taxpayers can proceed with GSTR-3B filing using EVC or DSC.

⚠ Important: GSTN has acknowledged feedback that this requirement should apply only when reporting liability of previous tax periods. The issue is currently under review.

📌 Interim Guidance:
Until the portal issue is resolved, taxpayers should open the Tax Liability Breakup tab and click “SAVE” before filing GSTR-3B.

16/03/2026

📢 FSSAI Important Update for Food Businesses

The FSSAI has revised the turnover thresholds for registration and licensing of Food Business Operators (FBOs).

🔹 Registration: Up to ₹1.5 crore turnover
🔹 State License: Above ₹1.5 crore up to ₹50 crore
🔹 Central License: Above ₹50 crore

📅 Applicable from: 1 April 2026

Food businesses should check their turnover and ensure they have the correct FSSAI registration or license.

06/03/2026

06/03/2026

GST Basics: Understanding Input Tax Credit (ITC)

When a business purchases goods or services, the GST paid on such purchases becomes Input Tax Credit (ITC).

This credit can be used to reduce GST liability on sales.

Example:

Purchase Value: ₹10,000
GST @18%: ₹1,800
Total Paid: ₹11,800

➡ ₹1,800 becomes Input Tax Credit available to the business.

Important: When ITC Must Be Reversed

ITC cannot be claimed or must be reversed in cases such as:

• Goods returned
• Personal use / drawings
• Free samples
• Gifts (not treated as supply)
• Goods destroyed / lost / stolen
• Purchases not used for business

➡ ITC is allowed only for business purposes.

03/03/2026

Most founders make this mistake before filing a trademark.

They pick a name.
Check if the domain is available.
Check Instagram.
If it’s free — they assume it’s safe.

But that’s not how trademark law works.

Just because a name is available online doesn’t mean it’s legally available.

Someone may already have trademark rights in the same class — even if they’re not active on social media.

That’s when objections and legal issues start.

Before you fall in love with a brand name, get a proper trademark search done.

Brand building should start with legal clarity, not assumptions.

03/03/2026

Your Brand Name Isn’t Cleared Just Because Instagram Says It Is.

I see this pattern repeatedly.

A founder brainstorms a name.
The .com is available.
The Instagram handle is free.
Maybe even the logo is designed.

Decision made.

But here’s the uncomfortable truth —
Digital availability is not legal clearance.

Trademark rights operate in a completely different ecosystem.

A name may:
• Be inactive online
• Not appear on social media
• Even look “unused” to the public

And still block your application in the same trademark class.

That’s when notices arrive.
Objections are raised.
Oppositions follow.

Not because the brand lacked creativity —
But because the clearance process was skipped.

A trademark search is not a formality.
It is a risk assessment tool.

Serious brand building begins with legal validation — not digital validation.

Before you invest in packaging, marketing, or scaling — ensure the foundation is secure.

01/03/2026

📢 National Lok Adalat – 14 March 2026

A great opportunity to resolve disputes quickly, amicably, and cost-effectively.

National Lok Adalat, organized under NALSA & State Legal Services Authorities, aims to settle:

✔ Pending court cases
✔ Pre-litigation disputes
✔ Cheque bounce (NI Act) cases
✔ Matrimonial & family disputes
✔ Labour disputes
✔ Bank recovery & loan matters
✔ Electricity & water bill disputes
✔ Compoundable criminal cases

✅ Faster resolution
✅ No lengthy trial
✅ Mutually agreed settlements
✅ Court fee benefits (as applicable)

If you have a matter suitable for Lok Adalat, this is the right time to act.

26/02/2026

In India, trademark rights are significantly strengthened through registration. Prior use may offer limited protection, but it often means lengthy litigation and uncertainty. Registration gives statutory exclusivity, enforcement power, and strengthens brand valuation.

Founders treat trademark filing as optional — until it becomes urgent.

Your brand is not just a name.
It is a business asset. Protect it accordingly.

24/02/2026

Important IP Law Update | Punjab & Haryana High Court (2026)

In Davinder Pal Bakshi v. State of Haryana & Another, the Punjab & Haryana High Court quashed criminal proceedings initiated under Sections 51 & 63 of the Copyright Act, 1957.

🔎 Key Observation by the Court:
Garments/clothing do not qualify as “works” under Section 13 of the Copyright Act. Therefore, prosecution under copyright law in such cases is legally unsustainable.

👕 The Court clarified that while action may lie under Trademark law or passing-off principles in cases involving counterfeit branded garments, invoking the Copyright Act without a copyrightable subject matter is improper.

⚖️ Practical Takeaway:
Correct identification of the nature of Intellectual Property involved is crucial before initiating criminal action. Misapplication of statutory provisions can lead to quashing of proceedings.

A significant ruling for IP practitioners, enforcement agencies, and brand owners alike.

22/02/2026

🔔 GSTN Enables Opt-Out from Rule 14A Registration – Form GST REG-32 Now Live

Effective 21 February 2026, GSTN has introduced an online facility allowing eligible taxpayers registered under Rule 14A to withdraw (opt-out) via Form GST REG-32.

If your business intends to transition back to the regular GST compliance framework, here’s what you need to know 👇

✅ Who Can Apply?

Only taxpayers registered under Rule 14A

GST status must be ACTIVE

Option visible only to eligible taxpayers on the portal

🖥️ Portal Navigation

Services → Registration → Application for Withdrawal from Rule 14A

📑 Pre-Conditions

All pending returns must be filed
▪️ Before 1 April 2026 → Minimum 3 months returns
▪️ On/after 1 April 2026 → Minimum 1 full tax period

Aadhaar authentication mandatory

Primary Authorised Signatory + at least one Promoter/Partner (where applicable)

⏳ Critical Timelines

Submit REG-32 within 15 days of draft creation

Complete Aadhaar/Biometric authentication within 15 days of submission

No ARN without authentication

🚫 During Processing – Restrictions Apply

You cannot:

File Core/Non-Core amendments

Apply for self-cancellation

📊 Post-Approval Compliance

After approval (Form GST REG-33), reporting of output tax liability exceeding ₹2.5 lakhs to registered persons begins from the 1st day of the succeeding month.

22/02/2026

Can Multiple SCNs Be Issued for the Same Tax Period? Madras High Court Clarifies

In Radiant Cash Management Services Ltd. v. The Commercial Tax Officer (WP No. 49092 of 2025 | Order dated 18.12.2025), the Madras High Court addressed an important procedural question under GST:

Is a fresh SCN for the same tax period barred under Section 73?

Takeaways:
▪️ No statutory bar under Section 73 against issuing multiple SCNs for the same tax period, provided they address distinct discrepancies.
▪️ Distinct issues vs. identical facts - Separate notices are valid if they pertain to different grounds (e.g., ITC mismatch vs. turnover discrepancy).
▪️ Estoppel & Res Judicata – Principles of strict civil law do not automatically apply to GST adjudication in this context.