Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
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.