Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
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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