Prescribed Authority designation under e-Verification Scheme authorizes designated income-tax investigation officers to perform electronic verification functions.
Authorization designates specified investigation cadre income-tax officers as Prescribed Authority under the e-Verification Scheme, 2021, exercising powers conferred by the Scheme to enable those officers to undertake electronic verification functions for the purposes of the Scheme.

Tribunal appeal limitation under the State GST regime is linked to Tribunal constitution and communication of the order.
Section 112 of the Uttar Pradesh GST Act, 2017 and the Removal of Difficulty order dated 03.12.2019 provide that the three-month and six-month limitation periods for appeals to the Appellate Tribunal begin from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office after constitution. The circular clarifies that appellate orders passed from the implementation of GST until constitution of the Tribunal are not to be treated as time-barred for filing before the Tribunal, and directs a monitoring mechanism through the Legal Committee and Court Case module.

Authorized agency amendment under FTP updates agency name and contact details, affecting issuance of Certificates of Origin.
Amendment to an authorised agency entry in Appendix 2E of the Foreign Trade Policy replaces 'Urban Exim Care Association' with 'Urban Exim Chamber of Commerce & Industry' and updates registered office, branch office, telephone/mobile numbers, WhatsApp contact for Certificate of Origin issuance, email addresses, and website. The change is made under powers conferred by paragraph 2.04 and is notified by Public Notice.

Condonation of delay: tax commissioners may admit late filings of specified forms if reasonable cause exists and investment conditions met.
The CBDT authorizes Commissioners of Income-tax to admit condonation applications for delays up to 365 days in filing Form No. 9A and Form No. 10 for AY 2018-19 and subsequent years, and authorizes Principal Chief Commissioners/Chief Commissioners to admit applications where delay exceeds 365 days up to three years, to be decided on merits. Admitting authorities must be satisfied that delay was due to reasonable cause; for Form No. 10 they must also ensure accumulated amounts were invested or deposited in modes specified in sub-section (5) of section 11. Disposal is preferably within three months.

Condonation of delay: authority extended to admit late Form 10B filings up to three years, subject to reasonable cause.
Authorization under Section 119(2) permits Pr. Chief Commissioners and Chief Commissioners of Income-tax to admit applications for condonation of delay in filing Form No. 10B where delay is beyond 365 days up to three years, subject to satisfaction that the applicant was prevented by reasonable cause; such applications are to be decided on merits and preferably disposed within three months.

Condonation of delay in filing Form No. 10BB: authorities may admit applications if reasonable cause shown, senior officers handle longer delays.
Commissioners of Income-tax may admit and decide applications for condonation of delay in filing Form No. 10BB where delay is up to one year, subject to satisfaction that the applicant was prevented by reasonable cause; delays exceeding one year up to three years may be admitted and decided by Principal Chief Commissioners or Chief Commissioners on merits, who should preferably dispose applications within three months.

Inter-ministerial approval required for wheat flour exports: apply via ANF 2N online with supporting documents and quality certificate.
Export of Wheat Flour (Atta) is permitted only with prior inter-ministerial approval obtained by submitting an online ANF 2N application with specified supporting documents and payment of the processing fee. Applications must be self-attested, submitted only via the directorate's online module, and will be reviewed in weekly committee meetings. Approved shipments require a quality certificate from the designated export inspection agency at specified ports and the inter-ministerial approval is time-limited.

GST on SEBI fees now applies to regulatory charges, requiring stakeholders to treat fees as taxable supplies and comply accordingly.
Fees and other charges payable to the Securities and Exchange Board are subject to Goods and Services Tax following withdrawal of SEBI's exemption by the GST Council and Notification No.4/2022; this applies to Market Infrastructure Institutions, intermediaries, listed and prospective issuers, effective July 18, 2022, requiring stakeholders to treat SEBI fees as taxable supplies and comply with GST collection and payment obligations.

Import quota agreements require certified Certificates of Origin and online registration for pulse imports, with specified port and documentary compliance.
Imports under the MoUs for pulses from Myanmar, Malawi and Mozambique during 2022-26 are permitted through five designated ports and are subject to production of a Certificate of Origin certified by the authorised issuing authority. The issuing authority must send a scanned copy of the certificate to the DGFT e mail and the Indian importer must apply online for registration/NOC via the DGFT Import Management System, mandatorily uploading the Certificate of Origin.

Refund of unutilised ITC on export of electricity: procedural filing, documentation and REA-based calculation required.
Refund procedure for unutilised input tax credit on export of electricity requires filing under "any other" in the refund form with remark "Export of electricity-without payment of tax (accumulated ITC)"; uploading Form RFD statement (Statement 3B) with export invoice details, exported energy and tariff per unit, the monthly Regional Energy Account (REA) statement from the RPC Secretariat showing scheduled exported energy, relevant contracts, and the refund calculation. The relevant date for filing is the last date of the month as per the monthly REA; turnover for refund is REA scheduled energy multiplied by contract tariff, using the lower of invoice and REA quantities where they differ.

Input tax credit for deemed exports is not subject to input apportionment and is excluded from net ITC computation.
Tax paid on supplies regarded as deemed exports is made available as input tax credit to recipients solely to facilitate refund claims on the portal; such credit is not input tax credit under Chapter V and therefore is not subject to the statutory restrictions on input tax credit and must be excluded from the net ITC for computation of refunds. The proviso widening availability of credit where an employer is obliged to provide goods or services applies to the whole clause, and "leasing" in the restriction refers only to leasing of motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are not supplies for GST when in the course of employment. Electronic credit ledger may be used for output tax but not reverse charge or non-tax liabilities; electronic cash ledger may be used for tax, interest, penalty, fees and other amounts.

Fake invoice ITC treatment distinguishes demand recovery for fraudulent credit use from penalties for invoices without actual supply.
Fake-invoice transactions are assessed by distinguishing nonexistent supplies from fraudulent ITC use. Issuing an invoice without actual supply does not create tax liability or attract demand recovery against the issuer, but attracts penalty for issuing such invoice. A recipient that avails and uses ITC without receiving goods or services to pay tax on genuine outward supplies faces recovery of ineligible ITC, interest and penalty. Where fake ITC is merely passed onward through invoices without supply, demand recovery is not required in the specified case, though penalties apply for invoice issuance without supply and wrongful ITC use.

Inter-State supply reporting: require place-of-supply disclosure in GSTR-1 and correct ITC reversal reporting to secure accurate credit allocation.
Registered persons must report place-of-supply-wise inter-State supplies to unregistered persons, composition taxpayers and UIN holders in table 3.2 of Form GSTR-3B and in the appropriate tables of Form GSTR-1; auto-populated ITC from Form GSTR-2B appears in table 4(A) of GSTR-3B, but ineligible or reversed ITC must be reported in table 4(B) (permanent reversals in 4(B)(1), temporary/reclaimable reversals in 4(B)(2)) so that net ITC in table 4(C) correctly represents amounts credited to the electronic credit ledger.

Tax deduction at source under Uttar Pradesh GST requires registered deductors to withhold tax and file GSTR-7 on time.
Tax deduction at source under Section 51 of the Uttar Pradesh GST framework is required from Government departments, local authorities, Government institutions, Governmental agencies and notified persons where payment is made for taxable goods or services under a contract exceeding the prescribed threshold. The circular states that the applicable deduction is 2% overall, comprising 1% CGST and 1% SGST, and that persons liable to deduct TDS must obtain GST registration and file Form GSTR-7 within the prescribed time.

Form GSTR-3B consultation opens for stakeholder inputs; comments to be submitted via official portal and email.
The draft FORM GSTR-3B concept paper has been placed on the CBIC portal under "Stakeholder Consultation" to solicit views, comments and suggestions from trade and stakeholders, with submissions to be sent to the designated email by the stated deadline; States are requested to circulate the document for wider dissemination.

Inverted duty refund: concessional supplier rates can permit ITC refund where output tax is lower than input tax.
Refund of accumulated ITC under the inverted duty structure is allowed when accumulation results from the rate on outward supplies being lower than the rate on inputs for the same goods at the same time because the supplier makes supply under a concessional notification, subject to other conditions and excluding cases where the output is Nil rated, fully exempt, or specifically excluded by government notification.

Input Tax Credit clarification: ITC credited for deemed exports is not treated as Chapter V ITC and excluded from apportionment rules.
Tax paid on supplies treated as deemed exports has been credit ed to recipients solely to enable portal refunds and is not ITC under Chapter V; consequently it is not subject to section 17 apportionment/reversal nor included in "Net ITC" for refund computations. The proviso to clause (b) of subsection (5) applies to the entire clause, making credit available where employer provision is legally obligatory. "Leasing" in blocked credits refers only to motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are not taxable supplies. Electronic credit ledger funds may be used only for output tax (excluding reverse charge) and not for interest, penalties or cash refunds; electronic cash ledger may meet tax and other liabilities.

Fraudulent Input Tax Credit clarified: issuers face penalties for fake invoices; recipients face recovery and penal consequences.
Issuance of tax invoices without actual supply does not constitute a supply and therefore does not give rise to tax demand against the issuer, but the issuer is liable to penal action for issuing invoices without supply. A recipient who fraudulently avails and utilizes input tax credit without receiving goods or services is liable to demand and recovery of the wrongly availed credit with interest and to penal action under provisions for fraudulent availment or utilization of input tax credit. Where such a recipient passes on credit by issuing invoices without supply, no tax demand arises for outward transactions, but penal action applies for issuance of invoices without supply and for taking ineligible input tax credit.

Inter State supply reporting: ensure correct place of supply entries and GSTR 3B/GSTR 1 reconciliation for ITC accounting.
Requires registered persons to report place of supply wise inter State supplies to unregistered persons, composition taxpayers and UIN holders in table 3.2 of Form GSTR 3B and corresponding tables in Form GSTR 1, and to maintain correct customer state data. Prescribes that total ITC auto populated from Form GSTR 2B appears in table 4(A), absolute ineligible reversals are reported in table 4(B)(1), temporary/reclaimable reversals in table 4(B)(2) with reclaimed amounts shown in table 4(A)(5) and table 4(D)(1), and net ITC credited to the Electronic Credit Ledger equals 4A minus [4B(1)+4B(2)].

Inverted duty refund: concessionally taxed supplies permit refund where output tax is lower than input tax, with stated exceptions.
Refund of accumulated input tax credit under the inverted duty clause is admissible where accumulation arises because the rate of tax on outward supplies of the same goods is lower than the rate on inputs at the same point in time due to supply under a government concessional notification, provided other statutory conditions are fulfilled and excluding cases where the output is nil rated, fully exempt, or specifically excluded by government notification.