Re-employment in the Authority requires specific sanction and is governed by terms and conditions specified for that employment. Persons removed, dismissed, or compulsorily retired from service are ineligible for re-employment. Unless otherwise determined when re-employed, the service regulations apply as if the person had entered service for the first time on the date of re-employment.

Initial appointments are ordinarily made at the minimum pay of the relevant grade. The Competent Authority may grant up to four additional increments within the prescribed pay scale, having regard to higher academic qualifications, special experience valuable to the Authority, and salary drawn in previous employment.

Whole-time employees are classified into officer, executive-assistance, and multi-tasking staff categories, with appointments made at the competent authority's discretion. Recruitment at specified grades follows prescribed recruitment rules governing methods, qualifications, age, experience, and promotion matters. Competitive selection may be conducted internally or through an external agency, while interviews or group discussions are excluded for non-officer recruitment. Temporary, contract, and deputation appointments may address work exigencies, subject to prescribed terms; deputation may permit permanent absorption. Executive Director appointments require approval before an offer is issued.

Implementation powers vest in the Chairperson, including authority to issue administrative instructions required to give effect to the service regulations and secure effective employee control. The Chairperson's decisions are binding on employees. Powers conferred on an authority are also exercisable by a superior authority. The Authority may waive or relax strict application of the regulatory provisions at its discretion.

Chairperson's delegated authority permits the Chairperson to confer all or any powers vested under the International Financial Services Centres Authority (Employees' Service) Regulations, 2020 on a whole-time member, Executive Director, Committee of Executive Directors, or any officer, subject to conditions determined by the Chairperson.

FORM GST TRAN-1 filing period under rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Regulation 3 defines the employment and remuneration framework for Authority employees. It distinguishes deputation, where the borrowing organisation bears remuneration, from external assignment, where remuneration remains borne by the Authority, and provides for absorption after deputation. Duty and service include authorised periods of probation, training and leave, while unauthorised absence is excluded unless specifically permitted. The provision also defines family, dependants, leave pay, substantive pay, special pay, personal pay, special allowance and compensatory allowance, and applies governing Act and regulatory definitions to undefined expressions.

The Employees' Service Regulations apply to every whole-time employee appointed by the Authority under the IFSCA Act, 2019. Temporary and contractual employees are generally outside their scope, unless application is otherwise provided for or is specifically or generally decided by the Authority.

Employee service conditions at the International Financial Services Centres Authority are governed by the International Financial Services Centres Authority (Employees' Service) Regulations, 2020, made under statutory powers conferred by the International Financial Services Centres Authority Act, 2019. The Regulations define terms and conditions of employee service and commence on their publication in the Official Gazette.

Recipient reversal of input tax credit for allowing a GST credit note is identified as effective from 1 October 2025 following amendment of section 34(2). The issue is whether confirmation of reversal may be required for earlier notice periods up to financial year 2024-25 despite that effective date.

The First Schedule to the International Financial Services Centres Authority (Banking) Regulations, 2020 identifies specified foreign currencies for relevant banking regulatory purposes. These include the US Dollar, Euro, Japanese Yen, UK Pound Sterling, Canadian Dollar, Australian Dollar, Swiss Franc, Hong Kong Dollar, Singapore Dollar, UAE Dirham and Russian Rouble. The list was expanded to include the Swedish Krone, Norwegian Krone, New Zealand Dollar and Danish Krone.

FORM GSTR-3B was required to be furnished electronically through the common portal for August to December 2017 by the prescribed monthly due dates. Registered persons were also required, subject to the statutory payment provisions, to discharge tax, interest, penalty, fees and other payable amounts through the electronic cash ledger or electronic credit ledger, as applicable, by no later than the due date for the corresponding FORM GSTR-3B return.

Chinese corporate globalisation is moving towards capability export, involving the transfer of operating capabilities into overseas markets with local adaptation. Expansion requires understanding local rules, investing in local capabilities and building stakeholder trust. Chain-style globalisation extends industrial ecosystems through suppliers and partners, while swarm-style globalisation enables smaller firms to use industrial clusters, platforms and logistics networks. Overseas operations must address fragmented demand, regulatory complexity, local-content requirements, supply-chain gaps and cultural differences. Cross-border acquisitions require executives who bridge organisational, cultural and institutional divides.

Exports without payment of integrated tax may be made under a bond or Letter of Undertaking, with refund provisions for unutilized input tax, subject to prescribed conditions, safeguards and procedure. Until taxpayer-assignment arrangements are implemented, exporters may furnish the bond or Letter of Undertaking before either Central or State tax administration. In Chhattisgarh, pending further instructions, rule-compliant bonds and Letters of Undertaking for such exports are accepted by authorised Central Tax authorities.

Nepal-bound containers transiting by rail and remaining at N.S. Dock after the detention-free period must be moved to CONCOR-CFS at Majerhat unless the importer, Customs Broker or shipping line has made a specific request to Kolkata Port. Customs Preventive Officers at CONCOR-CFS must supervise loading at the CTKR Rail Terminal and endorse the Customs Transit Declaration. Dedicated storage and handling space must be provided for Nepal transit containers.

Service tax proceedings concern a demand raised for an earlier period through a show-cause notice invoking the extended limitation period. The disputed original order confirmed the proposed tax and cess liability. The challenge focused on the taxpayer's merits position and resulted in a conditional process requiring deposit of 25% of the disputed tax, a fresh reply to the show-cause notice, and reconsideration on merits. The prior order was treated as an addendum to the show-cause notice for the renewed adjudication process.

Temporary customs transit procedure permits containerized Nepal-bound cargo to move by road from Netaji Subhas Dock to designated rail terminals for onward carriage to Birgunj or Biratnagar. Movement requires completed ICCD and port formalities, vehicle endorsement on the ICCD and Transhipment Permit, and transport under an Import Continuity Bond. Customs Preventive Officers supervise loading, storage where rail rakes are unavailable, and wagon loading. Endorsed permits, sealed documentation, and fortnightly ICCD-wise transit statements support reconciliation. No Customs Preventive escort is required.

Eligible AU Small Finance Bank credit-cardholders may obtain partner-platform discounts on flight, hotel, holiday-package and related travel bookings, subject to validity periods, minimum transaction requirements, eligible card variants and applicable card tiers. Select platforms also provide no-cost or low-cost EMI arrangements with instant discounts or cashback for eligible travel purchases. Cardholders should review partner-specific conditions before booking. The AU 0101 application enables transaction tracking, balance monitoring, eligible-purchase EMI conversion and credit-card bill payments.

The time limit for filing FORM GST ITC-01 was extended until 31 October 2017 for registered persons who became eligible during July, August or September 2017 to claim input tax credit. The extension applies to the prescribed declaration required for availing such credit.

Long-term capital gains from share sales cannot be treated as unexplained cash credit merely because the scrip is alleged to be a manipulated penny stock. Contract notes, banking records, demat statements and broker ledgers substantiated the purchase, holding and stock-exchange sale of the shares, with proceeds received through banking channels. Where no evidence links the taxpayer or brokers to price manipulation or rigging, the documentary record discharges the taxpayer's initial burden. The addition was deleted.