Time limit for furnishing FORM GSTR-8 for December 2024 is extended until 12 January 2025 for statements reporting outward supplies of goods or services or both effected through e-commerce operators. The extension applies only to the December 2024 statement, operates with the prescribed GSTR-8 filing procedure, and is deemed effective from 10 January 2025.

The time limit for furnishing FORM GSTR-7 for December 2024 is extended until 12 January 2025 for registered persons required to deduct tax at source. The extension applies to the monthly return prescribed for tax deductors and is deemed effective from 10 January 2025.

Proceedings for omission to produce documents require an intentional failure by a person legally bound to produce a specified document or electronic record. A written production order must identify the document or thing required and specify the time and place for production. Notices seeking information about an individual's whereabouts, an unserved purported production notice lacking those particulars, and attendance notices that do not require document production do not disclose the necessary basis for an omission offence. On those facts, the proceedings were legally misconceived and unsustainable.

State GST reimbursement applies to SGST paid by cinema exhibitors on admission to 'CHHAAVA' during the eligible period, provided the benefit is passed to viewers. Exhibitors must maintain existing ticket prices and seating classes, issue invoices showing CGST and SGST, file GST returns, and remit the full tax payable. SGST must not be collected from viewers, and eligible tickets must bear the required non-collection endorsement. Claims require ticket-sale, tax-payment and return records, proof of non-collection, and compliance certifications.

Service-tax summons may be issued by a Senior Intelligence Officer acting as Superintendent of Central Excise, because Central Excise summons powers apply to service-tax matters. Criminal liability for summons non-compliance, however, requires an intentional breach of a precise legal obligation. A general reference to documents, without identifying documents required for production, does not establish intentional non-production under the IPC. Intentional non-attendance is likewise not established where responses to summons, appearance before the investigating officer, and willingness to cooperate negate deliberate avoidance. Statutory authority to issue summons alone cannot sustain criminal process for unspecified document demands or unintentional non-appearance.

PSICs must be generated and issued within two days of inspection, with system access confined to that period and uploading required from the inspection location or country. A one-time seven-day transitional relaxation permits recognised Pre-Shipment Inspection Agencies to clear backlog certificates for inspections completed before 25 August 2026 where system restrictions prevented issuance. Other PSIA/PSIC requirements remain unchanged.

Territorial jurisdiction for trial of offences punishable under section 4 of the Prevention of Money-laundering Act, 2002 is revised under section 43(1), following consultation with the Chief Justice of the High Court of Himachal Pradesh. The Additional Sessions Judge (CBI), Shimla, is designated for trials concerning Shimla, Kinnaur, Solan and Sirmaur at Nahan, replacing the previous court and territorial-area specification.

Section 128A GST amnesty applications filed online in Form GST SPL-01 or Form GST SPL-02 are initially assigned in a round-robin manner irrespective of local jurisdiction. The State Administrator must reassign applications to the ward having local jurisdiction over the applicant taxpayer. Ward Deputy Commissioners, with STO ward in-charges, must distribute applications equitably among STOs and ASTOs, maintain offline allocation records, undertake the exercise at least on alternate days, and monitor time-bound processing and disposal in accordance with GST legal provisions and written instructions.

Road and Infrastructure Cess treatment for petrol and diesel when cleared for export is modified by replacing the entry in column (4), against serial number 2, of the applicable Table with "Nil". The amendment is made by the Central Government under the exemption-making power in section 5A of the Central Excise Act, 1944, read with section 112 of the Finance Act, 2018, and takes effect on publication in the Official Gazette.

GST treatment of vouchers in Goa is to be implemented consistently with the central GST clarification addressing various issues concerning vouchers. The clarification applies mutatis mutandis under the Goa Goods and Services Tax Act, 2017, with changes necessary for the State GST framework. It is intended to secure uniform implementation of voucher-related GST treatment, and implementation difficulties may be brought to the Commissioner of State Taxes.

Special Additional Excise Duty on aviation turbine fuel cleared for export is revised by substituting the applicable Central Excise table rate entry with Rs. 15 per litre. The substitution is made in the public interest under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002, and takes effect upon publication in the Official Gazette.

Special additional excise duty on exports of petrol and diesel is revised by substituting rate entries: Rs. 0.5 per litre for serial number 1 and Rs. 20 per litre for serial number 2. Made under the Central Government's exemption-making powers, the revised duty structure operates as a further amendment to the existing Central Excise framework and takes effect upon publication in the Official Gazette.

To secure uniform implementation of the Goa Goods and Services Tax Act, 2017, the Commissioner of State Taxes directs that the central clarification on place of supply of online services supplied to unregistered recipients apply mutatis mutandis. The central position is to be followed with necessary adaptations in administering the State GST framework, and implementation difficulties may be brought to the Commissioner's notice.

APEDA and InD Events Dubai have entered into a memorandum of understanding to support India's participation as Official Partner Country at Gulfood 2027. The partnership is directed at increasing global visibility for India's agricultural and processed food products, connecting Indian exporters with international buyers, and expanding market-access and business-engagement opportunities. Participation will bring together exporters, farmer producer organisations, MSMEs, startups, commodity boards and government institutions through product showcases, curated business-to-business meetings, conferences and industry engagements.

Faceless assessment orders completed under sections 143(3) and 144B remain subject to revisionary jurisdiction under section 263 because they are made in exercise of the Assessing Officer's functions assigned under Board directions. Where deduction claims are accepted without any enquiry, the assessment can be erroneous and prejudicial to the interests of the revenue. Material areas requiring verification included the Ind AS rent deduction against lease-liability cash outflow and the bad-debt deduction after adjustment against the provision for bad debts.

Inverted-duty refund eligibility under GST depends on accumulated input tax credit arising from inputs taxed at rates higher than the output supply. Identical principal input and output goods taxed at the same rate do not by themselves bar refund where higher-rated ancillary inputs are used in business. Packaging materials, labels, cartons and plastic containers may qualify as inputs when necessary for marketing or supplying finished goods. Claims should demonstrate the rate differential, business use of such inputs and resulting credit accumulation.

Vested appellate rights attach when adjudicatory proceedings commence. The substituted pre-deposit condition in Section 107(6), effective from 1 October 2025 for penalty-only orders, does not govern appeals arising from show cause notices issued before that date. The applicable appellate condition is the law in force when the lis begins, not the date of the adjudication order or appeal. A later order cannot impose a newly introduced pre-deposit requirement on an appeal arising from an already commenced proceeding.

Composite GST show cause notices spanning multiple financial years raise a jurisdictional and limitation-based challenge where liabilities for distinct assessment periods are consolidated into one demand proceeding. Annual returns, tax liabilities, due dates and statutory limitation periods operate separately for each financial year. Combining several years in one notice may merge separate due dates, limitation periods, factual grounds and compliance obligations, impairing the taxpayer's ability to provide a year-specific response.

Section 16(5) retrospectively permits registered persons to avail input tax credit for invoices or debit notes relating to financial years 2017-18 through 2020-21 where the return under section 39 was filed by 30 November 2021, notwithstanding the general time limit. The retrospective benefit is subject to a bar on refunds of tax already paid or credit already reversed. Reported High Court reasoning characterizes the provision as curative and requires verification of the GSTR-3B filing date when applying the eligibility condition.

SVB and transfer pricing apply the arm's length principle to related-party imports but address opposite risks: customs examines whether import values are too low for duty purposes, while transfer pricing examines whether pricing shifts profit out of India. Customs valuation applies sequential methods and tests related-party influence on price, whereas transfer pricing uses the most defensible method. One-time SVB positions and annually refreshed transfer pricing documentation can diverge; inconsistencies across agreements, filings, SVB submissions, and customs declarations require periodic comparison and coordinated ownership.