Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Existing officers must continue handling all registration, refund, scrutiny, audit, enforcement, adjudication, appeal and related tasks allocated to them before the jurisdictional order of 17 August 2026. This temporary direction applies despite changes to an officer's office nomenclature or territorial jurisdiction, until the Boweb Portal is updated to reflect amended jurisdiction mappings. It is issued to ensure uniform implementation of the Rajasthan GST framework and remove administrative ambiguity arising from the creation of new offices and reassignment of jurisdictions.
Existing officers must continue handling all registration, refund, scrutiny, audit, enforcement, adjudication, appeal and related tasks allocated to them before the jurisdictional order of 17 August 2026. This temporary direction applies despite changes to an officer's office nomenclature or territorial jurisdiction, until the Boweb Portal is updated to reflect amended jurisdiction mappings. It is issued to ensure uniform implementation of the Rajasthan GST framework and remove administrative ambiguity arising from the creation of new offices and reassignment of jurisdictions.
Note: It is a system-generated summary and is for quick reference only.