Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Show cause notices in FORM GST DRC-01 and demand orders in FORM GST DRC-07 issued under the Haryana GST regime must now be additionally intimated by registered or speed post with acknowledgement due, after service on the GST common portal, for intimation only. The notice or order remains deemed received on the portal date under Section 169. Jurisdictional Proper Officers must send the post intimation within 15 days, maintain dispatch registers ward-wise, and the district Deputy Commissioner must supervise and countersign those registers monthly. The instruction applies from 1 June 2026 and supersedes the earlier instruction.
Show cause notices in FORM GST DRC-01 and demand orders in FORM GST DRC-07 issued under the Haryana GST regime must now be additionally intimated by registered or speed post with acknowledgement due, after service on the GST common portal, for intimation only. The notice or order remains deemed received on the portal date under Section 169. Jurisdictional Proper Officers must send the post intimation within 15 days, maintain dispatch registers ward-wise, and the district Deputy Commissioner must supervise and countersign those registers monthly. The instruction applies from 1 June 2026 and supersedes the earlier instruction.
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