Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The Board has extended the deadline for filing PGIRP-1 to PGIRP-6 forms used to monitor personal guarantor insolvency resolution processes, moving the last date for all applicable submissions to 30 September 2026 and postponing penalties for delayed submission or modification until after that date. It has also directed insolvency professionals to ensure that all PGIRP information is accurate, truthful, and fully supported by attached documents, and warned against filling mandatory fields with incorrect or incomplete placeholder values. Timely and precise filing remains the responsibility of the insolvency professional.
The Board has extended the deadline for filing PGIRP-1 to PGIRP-6 forms used to monitor personal guarantor insolvency resolution processes, moving the last date for all applicable submissions to 30 September 2026 and postponing penalties for delayed submission or modification until after that date. It has also directed insolvency professionals to ensure that all PGIRP information is accurate, truthful, and fully supported by attached documents, and warned against filling mandatory fields with incorrect or incomplete placeholder values. Timely and precise filing remains the responsibility of the insolvency professional.
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