Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.
Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.
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