https://www.taxtmi.com/notifications?id=146325 The amendments introduce a special valuation rule for corporate guarantees supplied to related persons, deeming the value to be one per cent of the guarantee amount or actual consideration, whichever is higher. They replace an order with an intimation under rule 142(3), limit provisional attachment orders to release by the Commissioner or one year, and revise forms concerning registration cancellation, tax collected at source reporting, GST practitioner enrolment and business constitution. Cancellation of registration does not discharge prior tax liabilities, dues or statutory obligations. en-us Sat, 04 Nov 2023 00:00:00 +0530 Fri, 24 Jul 2026 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146325 The amendments introduce a special valuation rule for corporate guarantees supplied to related persons, deeming the value to be one per cent of the guarantee amount or actual consideration, whichever is higher. They replace an order with an intimation under rule 142(3), limit provisional attachment orders to release by the Commissioner or one year, and revise forms concerning registration cancellation, tax collected at source reporting, GST practitioner enrolment and business constitution. Cancellation of registration does not discharge prior tax liabilities, dues or statutory obligations. Notifications GST - States Sat, 04 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146325