NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [G.O. Ms. No. 143, Commercial Taxes and Registration (B1), 29th September 2025, புரட்டாசி 13, விசுவாவசு, திருவள்ளுவர் ஆண்டு-2056.] No. SRO... ... ...

New Delhi, Aug 26 (AP) Following are the top stories at 5 pm: TOP STORIES FGN28 NEPAL-FLOOD-INDIANS (3.49 PM) Nearly 400 people, including 105 Indians, missing after Nepal floods near Tibet border Kathmandu: At least 105 Indians are among the nearly 400 persons missing after the devastating flash floods in Nepal's Rasuwa district bordering Tibet on Wednesday. By Shirish B Pradhan DEL29 HM-BIHAR-FLOOD (4.51 PM) Nepal flash floods: Amit Shah dials Bihar CM on flooding risk... ... ...

Catering services supplied to educational institutions, including pre-schools and schools, are exempt from GST, with the exemption expressly covering mid-day meal services. Anganwadis are treated as educational institutions because they provide pre-school non-formal education. Accordingly, food-serving and catering services supplied to Anganwadis, including mid-day meals, are exempt irrespective of whether funding comes from government grants or corporate donations.

SIDBI-RRB MSME co-lending arrangement is proposed for expansion to increase credit access for micro, small and medium enterprises in rural and semi-urban areas. The arrangement combines SIDBI's understanding of MSME credit requirements with Regional Rural Banks' local reach. SIDBI's Co-Lending Origination Platform provides an end-to-end digital credit process intended to enable faster, paperless loan processing, in-principle sanction communication, documentation and direct account disbursement without branch visits.

Section 74 GST demand proceedings require the assessing officer's independent satisfaction of fraud, wilful misstatement or suppression of facts. An input tax credit mismatch or alleged short payment alone cannot establish these conditions. Unsupported assertions of suppression for invoking extended limitation are insufficient, and audit objections cannot replace the assessing officer's satisfaction. A show cause-cum-demand notice lacking factual allegations of a deliberate device to evade tax or avail excess input tax credit is vulnerable.

K. R. SHRIRAM AND DR.NEELA GOKHALE, JJ. For the Appellant : Mr. K. Gopal i/by Ms Neha Paranjpe For the Respondents : Mr. Suresh Kumar PC:- 1. Mr. Gopal seeks leave to withdraw the Appeals and at the same time requests that the Commissioner of Income-tax (Appeals) [CIT(A)] be directed to dispose Appellant's case expeditiously. Since this pertains to Assessment Year ("AY") 2010-11, 2011-12 and 2014- 15, we direct CIT(A) to dispose of the Appeals as early as possible and in any case, on... ... ...

Voluntary Aadhaar authentication may be used to establish identity for employment-related assistance, including job matching, counselling, vocational guidance, skilling information, apprenticeships and career events. Yes/No and/or eKYC authentication may support de-duplication, fraud prevention and timely verification. Consent is mandatory, authentication remains voluntary, and services cannot be denied to persons who refuse or cannot authenticate through Aadhaar. Alternate identification includes PAN, passport, voter identity card, driving licence, Employment Exchange ID and specified universal account identifiers.

Composite milling of wheat into flour, including fortification, or paddy into rice for the Public Distribution System is exempt where the value of supplied goods, including fortification inputs and packing material, does not exceed 25 per cent of the composite-supply value. Eligibility requires factual determination in each case. Where the goods component exceeds that threshold, the supply is taxable at 5 per cent if provided as job-work service to a registered person, including a person registered solely for tax deduction purposes.

Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of the corresponding credit from the electronic credit ledger and declarations preventing duplicate refund claims. Refund relaxation applies where zero-rated supplies were mistakenly reported in Table 3.1(a) of FORM GSTR-3B, subject to the aggregate tax or cess reported in Tables 3.1(a), 3.1(b), and 3.1(c). For unutilised input tax credit refunds, the capped value of zero-rated export goods must be used consistently in both zero-rated turnover and Adjusted Total Turnover.

GST Practitioner registration under Rule 83(2) of the Bihar Goods and Services Tax Rules, 2017 is entrusted to Shri Pankaj Kumar Sinha, Additional Commissioner of State Tax-cum-Joint Secretary, Headquarters, Bihar, Patna. He is authorised to register eligible applicants as Goods and Services Tax Practitioners.

Bonus payable to an employee eligible under section 26 of the Code on Wages, 2019, whose monthly wage exceeds seven thousand rupees, must be calculated on seven thousand rupees per month or the minimum wage fixed by the Central Government, whichever is higher. The determination is deemed effective from 21 November 2025.

Fraudulent procurement of Aadhaar and other identity documents by foreign nationals who infiltrate borders may undermine identity verification, immigration control and national security. Coordinated action is required to trace and deport such persons, prevent re-entry, strengthen document verification, and complete investigations without delay. Amendments to the Aadhaar Act are to be considered to assist investigating agencies, while a dedicated procedure is required to address border infiltration and human trafficking. Aadhaar enrolment records are to be supplied to police, followed by timely deportation proceedings.

Proposed foreign-investment liberalisation, including treatment of stakes below 10 per cent and a greater role for market forces in valuation, is welcomed. Preservation of the existing treatment of Alternative Investment Funds under the IOCC framework is emphasised, together with grandfathering of transactions and funds undertaken under the current regulatory position. Newly introduced requirements should operate prospectively to support a simpler, predictable and investment-friendly foreign-investment framework.

Bonus entitlement under section 26(1) of the Code on Wages, 2019 applies to every employee whose monthly wages do not exceed twenty-one thousand rupees. Payment of bonus is required in accordance with that provision. The wage-based eligibility determination is deemed effective from 21 November 2025.

Central and State Educational Boards are treated as educational institutions only for conducting examinations for students, including entrance examinations. GST is exempt on examination services and fees charged for those examinations. Input services relating to admission or examination conduct, such as online testing, result publication, and printing examination materials, are also exempt when supplied to such Boards. Other services, including accreditation or registration of institutions or professionals for authorisation purposes, remain taxable at 18%.

Penalty orders for concealment or inaccurate particulars require a reasoned factual adjudication of each underlying disallowance or addition. Where the appellate order does not discuss the factual basis of alleged unexplained expenditure, administrative expenses, payments to doctors, enhanced unexplained expenditure and other disallowances, the penalty cannot be examined on merits. The penalty orders were set aside and remitted for fresh issue-wise adjudication through speaking orders.

Cash-credit additions for share capital, share premium and unsecured loans are unsustainable where the assessee establishes the identity and creditworthiness of investors or lenders and the genuineness of banking-channel transactions through confirmations, PAN details, tax returns, financial statements and bank records. The evidentiary burden then shifts to the Revenue, which must conduct meaningful enquiry and produce contrary material before treating the sums as undisclosed income. A separate show-cause notice before completing an assessment under Section 143(3) is not mandatory where prior notices and questionnaires identified the transactions and the assessee had an adequate opportunity to respond.

Nestle 's India strategy focuses on volume-led growth, wider consumer reach, portfolio development, efficiency improvements and sustained long-term investment. Growth is intended to combine increased household penetration with pricing, premiumisation, affordability and value offerings. India is also intended to develop further as a production and export hub for global markets, supported by manufacturing capacity and expanding overseas supplies. Product quality and consumer interests remain constraints on the pace of expansion.

Extension of time for revocation of cancellation of GST registration is available where registration has been cancelled by the proper officer on its own motion. A registered person may apply in FORM GST REG-21 within 30 days of service of the cancellation order. On sufficient cause being shown and reasons recorded in writing, the Joint or Additional Commissioner may allow an extension not exceeding 30 days, and the Commissioner may allow a further extension not exceeding 30 days.

The Commissioner of State Tax confers Section 65 audit powers on specified Assistant, Deputy and Joint Commissioners of State Tax under the Bihar Goods and Services Tax Act, 2017. The authority applies to audits concerning financial years 2017-18 and 2018-19, subject to the period assigned to each officer. Each officer's authority is limited to the respective divisional or zonal jurisdiction allocated to them.