https://www.taxtmi.com/article/detailed?id=10446 Notifications extended GSTR 3B and QRMP filing/payment dates and waived certain late fees; instructions require statutory procedure for tax recovery during searches and permit voluntary payment by DRC 03; a State ordered restrictions on unauthorised visits and automatic ITC unblocking. The Supreme Court ruled that CIF imports are composite supplies with goods as principal supply, precluding a separate IGST reverse charge on ocean freight. High Court and AAR decisions addressed improper ITC transfers to ISDs, substantive entitlement to export refunds despite procedural errors, canteen charges as non supply, and third party incentives as taxable services. A separate ruling under erstwhile law held cross border secondments may constitute taxable manpower supply. en-us Fri, 10 Jun 2022 10:17:47 +0530 Fri, 10 Jun 2022 10:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10446 Notifications extended GSTR 3B and QRMP filing/payment dates and waived certain late fees; instructions require statutory procedure for tax recovery during searches and permit voluntary payment by DRC 03; a State ordered restrictions on unauthorised visits and automatic ITC unblocking. The Supreme Court ruled that CIF imports are composite supplies with goods as principal supply, precluding a separate IGST reverse charge on ocean freight. High Court and AAR decisions addressed improper ITC transfers to ISDs, substantive entitlement to export refunds despite procedural errors, canteen charges as non supply, and third party incentives as taxable services. A separate ruling under erstwhile law held cross border secondments may constitute taxable manpower supply. Articles Goods and Services Tax - GST Fri, 10 Jun 2022 10:17:47 +0530 https://www.taxtmi.com/article/detailed?id=10446