GSTR-6 filing deadline for Input Service Distributors for July 2017 is extended until 13 October 2017 under the Telangana Goods and Services Tax framework. The prior extension notification is superseded without affecting earlier actions or omissions. The deadline for the August 2017 return is to be notified subsequently, and the extension takes immediate effect.

Bihar GST amendments substitute "places of business" for "business verticals" and "place of business" for "vertical" in Instruction 12. The registration note is revised to specify revocation of suspension from the stated date. The appeal-related pre-deposit requirement is changed from disputed admitted tax to disputed tax.

Filing deadlines for July 2017 GST returns were extended under the Telangana Goods and Services Tax framework. GSTR-1 was due by 3 October 2017 for persons with turnover exceeding one hundred crore rupees and by 10 October 2017 for persons with turnover up to one hundred crore rupees. GSTR-2 for all registered persons was extended to 31 October 2017, and GSTR-3 for all registered persons was extended to 10 November 2017. The extensions took immediate effect.

Time deposits, for TDS/TCS purposes, mean deposits, including recurring deposits, repayable upon expiry of fixed periods. The definition is stated in the Income-tax Act, 2025 and corresponds to the definition used under the Income-tax Act, 1961.

Proper Officers are designated for Telangana GST functions according to taxpayer category, territorial jurisdiction, officer rank and specified authorisation. Registration matters may be handled by authorised officers not below Deputy State Tax Officer rank. Refunds, assessments, audits and tax determinations are allocated principally between jurisdictional Deputy Commissioners for LTU persons, State Tax Officers for composition taxpayers, and Assistant Commissioners or authorised divisional officers for other persons. Senior officers control authorisation for inspection, search, seizure, access to premises, summons, recovery, penalties, detention of goods, confiscation assistance and transitional functions.

Customer experience analytics is used in banking to transform customer data and real-time feedback into operational improvements across key customer journeys. Operational teams retain responsibility for strategy and execution, supported by in-house analytics and technology platforms for multi-channel journey mapping, journey analytics and prioritisation of high-value customer segments. AI-driven customer experience management tools capture customer signals, analyse journey performance and operationalise actionable insights across teams.

Preferential customs-duty benefit under Notification No. 46/2011-Cus cannot be denied solely on a Board communication where Malaysian certificates of origin remain unproven as forged or invalid. Where Customs doubts the declared origin, the applicable origin rules require verification through the certificate-issuing authority. A circular cannot override that prescribed verification mechanism or narrow the scope of an exemption notification. Accordingly, denial of the preferential-duty exemption without undertaking origin verification was unsustainable.

Specified undertaking, for TDS and TCS purposes under the Income-tax Act, 2025, has the meaning assigned in section 2(i) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. No corresponding definition is available under the Income-tax Act, 1961.

Section 52(4) of the Bihar Goods and Services Tax framework substitutes 07 February 2019 for 31 January 2019 in its Explanation. The change addresses technical issues that prevented certain operators from obtaining portal registration and furnishing electronic statements relating to supplies and amounts collected for October to December 2018. It takes effect from 01 February 2019.

Predicate-offence dependency under the Prevention of Money Laundering Act requires an ECIR to rest on a subsisting scheduled offence. Closure of the FIR forming its basis through an accepted cancellation report prevents continuation of money-laundering proceedings unless that closure is overturned. A previously registered FIR cannot be belatedly added merely to preserve an existing ECIR and coercive powers. Where statutory requirements are met, an independently registered ECIR may be required. Expansion of an ECIR cannot rest solely on tenuous factual links between successive disputes.

FORM GST TRAN-1 filing period under Rule 117 of the Telangana Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Tax Act, 2017, was extended until 27 December 2017. The earlier order was superseded, without affecting actions already taken or omitted before supersession.

Imported areca-nut consignments may be released pending adjudication of classification and customs-duty liability where the classification dispute remains subject to show-cause proceedings. No interim determination is required on whether the goods are roasted or dried areca nuts. Laboratory classification based principally on physical appearance, combined with moisture content below the prescribed limit and comparable to earlier consignments released on personal bond, does not justify continued detention or a bank guarantee. Release may be secured through a personal bond without affecting the pending customs-duty proceedings.

Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.

Bihar Goods and Services Tax law permits the Government, on the Council's recommendations and by notification, to extend statutory, prescribed or notified time limits where actions cannot be completed or complied with due to force majeure. The power includes retrospective operation from a date no earlier than commencement of the Bihar Goods and Services Tax Act, 2017. Force majeure includes war, epidemic, flood, drought, fire, cyclone, earthquake and other calamities affecting implementation of GST law.

Foreign Trade Policy provisions were amended to facilitate invoicing of overseas exports and receipt of export payments in Indian rupees. For exports to countries outside the Asian Clearing Union, export contracts and invoices may be denominated in Indian rupees or any foreign currency, replacing the earlier general requirement that export earnings be received in a freely convertible currency. The applicable requirements vary according to the destination country.

ITC availed in GSTR-3B for February to August 2020 had to be reconciled cumulatively with eligible supplier-uploaded invoices and debit notes reflected up to the due date for September 2020 GSTR-1. Aggregate credit for those months could not exceed 110% of cumulative eligible uploaded credit, and could not exceed the tax otherwise eligible on supplies received. Excess ITC had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B; failure to do so was treated as availment of ineligible ITC in September.

Dealer inventory financing is to be provided by Federal Bank to VinFast India's authorised dealer network under a memorandum of understanding. The tailored financing is intended to improve dealers' working-capital flexibility, support maintenance of vehicle inventory, strengthen operational capability, and enable timely response to demand as the electric-vehicle distribution network expands.

The amendments permit dropping registration-cancellation proceedings when all pending returns are furnished and tax, interest and late fee are fully paid; permit input tax credit on documents containing specified core particulars; revise adjusted total turnover for refund purposes; and impose bill-of-entry carriage and disclosure requirements for imported goods in transit. They also substitute FORM GST ITC-04 for job-work reporting and introduce annual returns in FORM GSTR-9 for regular taxpayers and FORM GSTR-9A for composition taxpayers, covering supplies, input tax credit, tax payments, adjustments, refunds, demands and late fees.

Delay in filing multiple income-tax appeals was addressed alongside questions of law that had also arisen in a related appeal. The motions and appeals were dismissed by applying the reasons adopted in disposing of that related appeal. No independent reasoning on the delay or the questions of law is provided, as the disposition follows the earlier determination.

Specified company has provision-specific meanings. For specified TDS/TCS purposes under the Income-tax Act, 2025, it means a company referred to in section 2(h) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. For Schedule IV purposes, it excludes a domestic company operating cruise ships in India that opts for the prescribed cruise-ship tax provisions. The Income-tax Act, 1961 similarly links the term to section 2(h) of the 2002 Act.