Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Reporting persons or entities receiving Form No. 97 declarations for transactions covered by rule 159 must furnish Form No. 98 electronically by 31 October for declarations received by 30 September and by 30 April of the following financial year for declarations received by 31 March. They must register on the Reporting Portal, obtain an ITDREIN, and upload digitally signed statements through the principal officer's credentials. Existing Form No. 61 registrants may use their existing ITDREIN and principal officer. Inaccuracies and Data Quality Report defects require correction statements, while inadvertently filed reports may be removed through deletion statements. Entities must maintain information-security, archival and retrieval procedures. The procedure applies from 15 September 2026; earlier-year reporting remains under Form No. 61.
Reporting persons or entities receiving Form No. 97 declarations for transactions covered by rule 159 must furnish Form No. 98 electronically by 31 October for declarations received by 30 September and by 30 April of the following financial year for declarations received by 31 March. They must register on the Reporting Portal, obtain an ITDREIN, and upload digitally signed statements through the principal officer's credentials. Existing Form No. 61 registrants may use their existing ITDREIN and principal officer. Inaccuracies and Data Quality Report defects require correction statements, while inadvertently filed reports may be removed through deletion statements. Entities must maintain information-security, archival and retrieval procedures. The procedure applies from 15 September 2026; earlier-year reporting remains under Form No. 61.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
