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    April 22, 2026   Case Laws GST
    Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
    April 22, 2026   Case Laws GST
    Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
    April 22, 2026   Case Laws GST
    Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
    April 22, 2026   Case Laws GST
    Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
    April 22, 2026   Case Laws GST
    Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
    April 22, 2026   Case Laws GST
    Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
    April 22, 2026   Case Laws GST
    GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
    April 22, 2026   Case Laws GST
    Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
    April 22, 2026   Case Laws GST
    Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
    April 22, 2026   Case Laws GST
    Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
    April 22, 2026   Case Laws GST
    Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
    April 22, 2026   Case Laws GST
    Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
    April 22, 2026   Case Laws GST
    Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
    April 22, 2026   Case Laws Income Tax
    Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
    April 22, 2026   Case Laws Income Tax
    Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
    April 22, 2026   Case Laws Income Tax
    Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
    April 22, 2026   Case Laws Income Tax
    Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
    April 22, 2026   Case Laws Income Tax
    Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
    April 22, 2026   Case Laws Income Tax
    Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
    April 22, 2026   Case Laws Income Tax
    Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.
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April 22, 2026   Case Laws GST
Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
April 22, 2026   Case Laws GST
Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
April 22, 2026   Case Laws GST
Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
April 22, 2026   Case Laws GST
Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
April 22, 2026   Case Laws GST
Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
April 22, 2026   Case Laws GST
Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
April 22, 2026   Case Laws GST
GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
April 22, 2026   Case Laws GST
Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
April 22, 2026   Case Laws GST
Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
April 22, 2026   Case Laws GST
Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
April 22, 2026   Case Laws GST
Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
April 22, 2026   Case Laws GST
Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
April 22, 2026   Case Laws GST
Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
April 22, 2026   Case Laws Income Tax
Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
April 22, 2026   Case Laws Income Tax
Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
April 22, 2026   Case Laws Income Tax
Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
April 22, 2026   Case Laws Income Tax
Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
April 22, 2026   Case Laws Income Tax
Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
April 22, 2026   Case Laws Income Tax
Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
April 22, 2026   Case Laws Income Tax
Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.

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Home › Highlights › SEBI › 2024 › November, 2024 › This
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SEBI

This circular introduces a simplified registration process for...

New Process Simplifies Registration for Certain Foreign Portfolio Investors Using Abridged Common Application Form.

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SEBI November 18, 2024 Circulars
This circular introduces a simplified registration process for certain categories of Foreign Portfolio Investors (FPIs). FPI applicants belonging to specified categories like funds operated by registered Investment Managers, sub-funds of registered master funds, segregated portfolio structures, and insurance company schemes can opt for an abridged Common Application Form (CAF). This abridged version only requires filling unique fields, while other fields are auto-populated or disabled based on existing information in depositories' CAF module. Applicants must provide consent for using available data and confirm unchanged details. Designated Depository Participants (DDPs) must update CAF with applicant information and ensure complete data reflection in depository CAF module. Implementation standards and auto-populated/disabled fields will be formulated by Custodians and DDPs Standards Setting Forum in consultation with SEBI. Depositories, Custodians, and DDPs must make necessary system changes. The circular aims to facilitate ease of onboarding and reduce duplication for certain FPI applicants.
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