• A gleaming new weapon skin marks the final drop in the latest BGMI redeem code series. • Codes valid through September 25 | Redeem only at: www.battlegroundsmobileindia.com/redeem Bengaluru, 23 September 2026: KRAFTON India's latest redeem code drop brings its current series to a close with the Golden Miramar - Pan, giving BGMI players a final collectible to claim. With BGMI's 4.6 Update now live, players can dive into the new Midnight Hunters theme mode, while Kiaraa is set to feat... ... ...

Loans, credit or advances provided between related persons are treated as supplies even without consideration. Lending services are exempt from GST where consideration consists solely of interest or discount, except interest relating to credit card services. No separate taxable processing, facilitation or administrative service may be imputed where an overseas affiliate or related person charges no fee other than interest or discount. However, processing fees, administrative charges, service fees or loan-granting charges charged in addition to interest or discount are taxable consideration for loan-related services.

Release of seized goods was to be considered by the Customs Authority in light of the Central Bureau of Narcotics clarification. The High Court did not finally adjudicate the merits of the release request, kept the writ petition pending, and permitted the Customs Authority to determine the request expeditiously. The substantive entitlement to release therefore remained undecided.

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 21st September, 2026 S.O. 5205(E). - In exercise of the powers conferred by section 410 of the Companies Act, 2013 (18 of 2013) read with section 24(2)(d) of the Tribunals Reforms Act, 2026, the Central Government hereby extends the tenure of the following Technical Members in the National Company Law Appellate Tribunal, with the same terms and conditions for a period of 5 years from the date of appointment or till attaining the ... ... ...

Regulation 31 is revised to permit the liquidator to modify an entry in the list of stakeholders where additional information warrants the change. The liquidator must intimate the Adjudicating Authority of every such modification within thirty days. The amendment links authority to update stakeholder records with a defined reporting obligation.

Employees' State Insurance contributions become payable from 1 October 2026 for employers and employees of establishments throughout Niwari and the specified partially implemented districts of Madhya Pradesh. The extension is made under the First Schedule to the Code on Social Security, 2020. Contributions are payable under section 29, while employees of covered establishments receive benefits administered by the Employees' State Insurance Corporation under Chapter IV.

Insurers settling motor vehicle repair claims through reimbursement may claim input tax credit on approved repair costs where they bear the liability and the invoice is issued in their name. The insured's initial payment to a non-network garage does not prevent the insurer from being treated as the recipient to the extent of the approved claim cost. Where repair charges exceed the approved amount, credit is limited to the amount reimbursed by the insurer. Credit is unavailable if the repair invoice is not issued in the insurer's name.

Time limits for issuance of orders under section 73(9) were extended for recovery of tax not paid or short paid, and input tax credit wrongly availed or utilised. For financial year 2018-19, orders may be issued up to 30 April 2024, and for financial year 2019-20, up to 31 August 2024. The extended limits apply retrospectively with effect from 28 December 2023.

SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER For the Assessee : Shri Pramod S Shingte For the Revenue : Shri Manish Mehta ORDER PER SATBEER SINGH GODARA, J.M. : This assessee's twin appeals for assessment years 2016 2017 and 2018-2019, arise against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/250/2023-24/1058770857(1) and 1058771490(1), dated 14.12.2023, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short "the Ac... ... ...

Entry 34 of List II is analysed as extending to betting on uncertain outcomes even when the underlying game substantially involves skill. The legal inquiry separates the game from an outcome-linked monetary stake: skill classification does not itself immunise wagering. A genuine participation fee for a skill competition may differ from betting, depending on the payment's character, the event structure and its connection to potential gain. State laws may target wagering in cyber space, while public-order competence requires a real and proximate nexus with community-wide disruption.

Aadhaar Enabled Biometric Attendance System (AEBAS) is mandatory for regular and temporary government employees and integrates attendance and leave data with PRANALI. Monthly reports are verified to identify authorised leave and net absence. Remaining unauthorised absence may result in digitally issued extraordinary-leave or leave-without-pay orders, personnel-record updates, and automated salary deductions. Temporary employees' failure to record attendance is treated as leave without pay.

Swastika Infra Limited proposes an initial public offering comprising a fresh issue of equity shares and an offer for sale, with proposed listings on BSE Limited and National Stock Exchange of India Limited. The allocation framework covers qualified institutional buyers, anchor investors, non-institutional investors and retail individual investors. Net fresh-issue proceeds are intended for incremental working-capital requirements and general corporate purposes. Completion remains subject to statutory and regulatory requirements, approvals, market conditions and other considerations.

Free warranty replacement parts and repairs are treated as costs embedded in the original taxable supply, so no further GST or input tax credit reversal arises where the customer pays no separate consideration. Additional charges remain taxable. A distributor billing the manufacturer for parts or repair services makes a taxable supply to the manufacturer, while manufacturer-provided warranty parts or free customer replacements do not trigger tax or credit reversal. Credit-note adjustment for distributor-held parts requires reversal of the related input tax credit.

Punjab SGST rate schedules place specified paper or paperboard cartons, milk cans made of iron, steel or aluminium, and solar cookers in the 6 per cent Schedule II. Related 9 per cent Schedule III entries are revised to exclude or separately classify these goods, including aluminium milk cans under utensils. Agricultural farm produce supplied in packages exceeding 25 kilograms or 25 litres is not regarded as pre-packaged and labelled for the relevant classification.

Ex parte GST assessment concerning second-hand mobile phones was remitted for fresh disposal to enable substantiation of margin-based taxation under Rule 32(5) through supporting records. The claim that tax applied only to the margin on resale required factual examination. The dealer was permitted to file a reply and supporting documents, and no deposit of disputed tax was required in view of the margin-taxation contention. The assessment was set aside for reconsideration.

Where multiple e-commerce operators participate in a supply, TCS liability under section 52 depends on the operator that makes the final payment to the supplier and on whether the supplier-side operator is itself the supplier. If the supplier-side ECO is not the supplier, it must collect and remit TCS and complete related compliances when releasing payment to the supplier. If the supplier-side ECO is itself the supplier, the buyer-side ECO must collect TCS while making payment to that supplier.

Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods.

FY27 GDP growth projections were raised to a range of 6.9%-7.1% on stronger June-quarter activity, resilient demand, investment, consumption, exports, capital inflows and limited supply disruptions. Growth may moderate as energy costs reduce purchasing power, activity slows and weather risks persist. Policy-rate tightening is projected as an inflation response, with forecasts of a 25-basis-point increase and temporary rate rises to offset price pressures.

GST refund application filing in FORM GST RFD-01A through the common portal is available to relevant registered persons for tax periods commencing from 1 July 2017 to 30 June 2019. Each refund claim remains capped at the aggregate integrated tax or cess reported in columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.