Extension of the due dates for filing FORM GSTR-1 and FORM GSTR-2 for July 2017 correspondingly extends the availability of FORM GSTR-2A and FORM GSTR-1A. Supplier-uploaded outward-supply details in FORM GSTR-1 are made accessible to recipients in FORM GSTR-2A, which recipients may verify, validate, modify or delete while preparing FORM GSTR-2. Recipient modifications are made available to suppliers in FORM GSTR-1A for acceptance or rejection, and accepted modifications amend FORM GSTR-1 to that extent.

Section 80IA deduction required reconsideration in accordance with binding jurisdictional precedent. The Tribunal's direction required the Assessing Officer to apply that precedent when determining the deduction. The challenge to the second revision notice under Section 263 remained unadjudicated, and the substantial questions of law remained open. The Assessing Officer was required to issue a reasoned order after considering the assessee's representation and applicable decisions.

Special procedure compliance requires manufacturers to disclose prescribed packing-machine details in FORM GST SRM-I. Make and model details are optional, but machine number is mandatory and may be numerically assigned if unavailable. Electricity consumption rating must be based on available records or certified by a qualified practicing Chartered Engineer, with the certificate uploaded with the form. The procedure excludes Special Economic Zone units and manual packing operations. For multiple machines, details of the final packing machine are required. Job workers and contract manufacturers must comply, while the principal manufacturer is responsible where they are unregistered.

Section 263 limitation is reckoned from the consequential assessment where a subsequent revision addresses that assessment's failure to perform an enquiry expressly required by an earlier revisional order, rather than revisiting the original assessment. A consequential assessment that accepts a Section 80-IA deduction without the directed examination is erroneous and prejudicial to the Revenue. Fresh examination and recomputation of the deduction may therefore be directed, applying binding jurisdictional High Court law on treatment of losses for the deduction.

Accepted early pay-in (EPI) of securities for a client's net sell obligation permits clearing corporations to waive real-time margin collection from trading or clearing members on the client's subsequent same-day cash-segment buy or sell positions, limited to the lower of the EPI value and the value of securities sold. The EPI value must be reduced when assessing margin availability for positions taken against it. If the client squares off an EPI-backed sale, the EPI value is removed and any resulting client-level margin shortfall is blocked from the member's proprietary collateral; this does not apply to trade-for-trade securities. Trading members must permit EPI-backed square-offs or new positions only where requisite client margins are available. The framework takes effect four months after issuance.

Alleged bogus-purchase additions must be limited to the profit element embedded in purchases where corresponding sales are accepted. Non-production of suppliers and the absence of transport or octroi records do not, by themselves, justify disallowing the full purchase value when sales remain undisputed. The taxable addition is determined by applying the gross-profit rate earned on genuine purchases for the relevant assessment years, rather than treating the entire alleged non-genuine purchase amount as income.

Dried leguminous vegetables subjected only to mild heat treatment without additives remain under HS 0713, attracting 5% GST when branded and packed in unit containers and exemption otherwise. Almond milk falls under the residual beverage tariff item at 18%, while all types of mechanical sprayers attract 12%. Imported naval stores are GST-exempt. IGST exemption for qualifying leased imports prevents double taxation but requires a bond, restrictions on disposal, timely re-export, and payment upon breach. Solar water-heater parts and qualifying medical-device parts receive concessional classification-based GST treatment.

Article 226 writ jurisdiction may be unavailable to challenge GST registration cancellation where the statutory appeal is filed beyond the prescribed limitation and condonable periods, including applicable pandemic-related extensions. Failure to pursue restoration under an available GST amnesty mechanism further leaves the statutory remedial framework unexhausted. In the absence of a claim that the show-cause notice was not received, delay in invoking the statutory appeal process does not ordinarily establish an exceptional basis to bypass the alternative remedy.

Writ jurisdiction under Article 226 cannot compel the Government or Legislature to introduce tort and State-liability legislation within a fixed period. Codification remains a legislative-policy matter; courts may make recommendations but cannot issue binding directions unless rule-making is indispensable to implement an existing statute. Mandamus also requires an enforceable legal right and a corresponding public duty, so it cannot require decisions on the Law Commission's legal status or departmental nodal officers. Funding requisitions for the Commission must, however, be considered expeditiously so that lack of funds does not impair its functioning.

The clarification concerning the treatment of secondary and post-sales discounts under the Tamil Nadu Goods and Services Tax framework is withdrawn ab initio. The withdrawal follows representations raising apprehensions about its implications and is made under the Commissioner's statutory power to issue directions to ensure uniform implementation of the law across field formations. The prior clarification consequently no longer operates from its inception.

Refund allowed in appeal or by another competent forum after rejection in FORM GST RFD-06 must be claimed through a fresh FORM GST RFD-01 application under the specified assessment, appeal or other-order category. The claimant need not debit the allowed amount again from the electronic credit ledger because the original debit remains unrecredited during the appeal. The application must contain order particulars and supporting orders. The proper officer sanctions the allowed refund in FORM GST RFD-06, issues payment through FORM GST RFD-05, and re-credits any balance remaining rejected, subject to the prescribed conditions.

Inland vessel carries the meaning assigned in clause (q) of section 3 of the Inland Vessels Act, 2021 for income-tax purposes. Sections 235 and 115V of the Income Tax Act, 2025 adopt that meaning, applying a common statutory interpretation of the term under both provisions through the Inland Vessels Act definitional framework.

Common input services procured by a head office from a third party may be allocated to branch offices through the Input Service Distributor mechanism or by tax invoices, provided the services are attributable to or actually supplied to the recipient branch office. Use of the Input Service Distributor mechanism is optional, but requires compulsory registration when adopted. For internally generated services, invoiced value is deemed open market value where the branch office has full input tax credit, even if employee salary cost is excluded. Salary cost is not mandatorily includible in taxable value even where full input tax credit is unavailable.

A HAM concession arrangement for highway construction and operation and maintenance is treated holistically as a continuous supply of services and cannot be split according to staggered payment terms. For payments due on specified dates or completion of events, time of supply is the earlier of invoice issuance and payment receipt where the invoice is timely issued. If not timely issued, it is the earlier of service provision, treated as the contractual payment due date for continuous supplies, and payment receipt. Interest included in annuity instalments forms part of taxable value.

Eleven applications for the March 2025 F-category online examination are provisionally accepted where professional degrees from foreign universities were uploaded but equivalence certificates were not submitted. Each applicant must submit the equivalence certificate at the oral examination. Other representations against rejection of applications are rejected as lacking merit, and the total accepted applications stand at 449.

Tender rules for attached bars permit post-selection production of a rental agreement by the successful bidder, rather than requiring every bidder to obtain prior landlord consent or a no-objection certificate. Pre-bid consent could restrict participation, favour incumbents or owners, weaken competitive bidding, and conflict with equality and fairness in public tendering under Article 14. Writ review remains confined to pleaded questions of arbitrariness. Relief concerning the underlying policy permitting attached bars cannot be granted where that policy was not challenged and the policy-maker lacked an opportunity to respond. Mandamus cannot require the legislature to enact or amend law in a specified manner.

Cyber cafe registration in Delhi is assigned to the Deputy Commissioners of each Revenue District as designated registration agencies within their respective territorial jurisdictions. The designation operates under section 90 of the Information Technology Act, 2000, read with rules 2(b) and 3 of the Information Technology (Guidelines for Cyber Cafe) Rules, 2011, and allocates registration functions at the Revenue District level.

ICEGATE Warehouse Module digitises online applications for customs bonded warehouse licences, transfer requests for changes of ownership and/or warehouse, and monthly-return uploads. Transfer processing records seller and buyer particulars, validates and reconciles goods, and requires the buyer's triple duty bond. Until integration, the physical transfer form remains mandatory alongside online processing. Licensees upload PDF copies of prescribed monthly returns, while web-form filing is contemplated for a later phase.

Central Government amends the constitution of the SEEPZ Special Economic Zone Authority by substituting the members listed at serial numbers 5 and 6. Colin Pankaj Shah, Managing Director of Kama Jewellery Pvt. Ltd., and Vijay Gujarathi, Managing Director of EOS Power India Pvt. Ltd., replace the previously listed industry representatives.

Custodial services supplied by banks or financial institutions to Foreign Portfolio Investors are not services supplied to an "account holder" for determining place of supply. Although custodial arrangements involve maintaining accounts of securities held by FPIs, they are distinct from services linked to deposit accounts bearing interest to the depositor. Custodial services must therefore be governed by the default place-of-supply rule under section 13(2) of the Integrated Goods and Services Tax Act, 2017, rather than the special rule for account-holder services under section 13(8)(a).