Input Tax Credit mismatch verification for the period from 1 April 2019 to 31 December 2021 is governed under the Chhattisgarh Goods and Services Tax Act, 2017 by the provisions of Circular No. 193/05/2023-GST, subject to necessary modifications. It applies to differences between ITC availed in FORM GSTR-3B and ITC reflected in FORM GSTR-2A.

Transactional net margin method benchmarking of marketing, sales and technical support services requires functionally comparable companies. Entities providing diversified high-end consultancy, fund accounting, procurement consultancy, commission agency, technical services or business process outsourcing were unsuitable for routine marketing and sales support functions; a company with mixed activities and no segmental reporting was also unsuitable. Government undertakings providing specialised engineering, infrastructure, petroleum, water-resource, power, transport and railway consultancy were functionally different from technical support services. Apitco, Basiz Fund Service, Global Procurement Consultants, Orient Engineering & Commercial, TSR Darashaw, Engineers India, WAPCOS and RITES were excluded from the final comparable set.

Tamil Nadu SGST exemption schedule grants nil-rate treatment to ancillary electricity transmission and distribution services, affiliation services supplied to government-controlled schools, and qualifying grant-funded research and development services. Research exemptions require the relevant research institution to hold the prescribed income-tax notification at the time of supply. Skill-development exemptions are recast for specified national programmes, recognised awarding and assessment bodies, accredited training bodies, and approved qualification-package-aligned skills. The changes are deemed effective from 10 October 2024.

Interest proceedings for wrong availment of IGST credit and its reversal are to apply the clarification issued for levy of interest under section 50(3), with necessary modifications, under the Chhattisgarh Goods and Services Tax framework. The applicable central GST clarification is extended to such proceedings under the State GST law to secure uniformity.

GST rate and classification of 'Rab' are to be administered uniformly under the Chhattisgarh Goods and Services Tax framework by applying, with necessary modifications, the central clarification issued following the GST Council's forty-ninth meeting. The adopted position addresses the applicable GST rate and classification of Rab, with effect under the State GST framework to maintain uniformity.

Representative sealed samples of every consignment classified under tariff items 27101951 to 27101990, and under 38249100, must be drawn and sent to DYCC for testing on a first-check basis. Specified lubricant imports may receive second-check assessment where the declared or self-assessed value is at least Rs.100 per litre, subject to uploading a valid PTR not older than six months or a manufacturer's certificate of analysis on E-Sanchit and declaring PTR details in the Bill of Entry.

Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporters of items outside the Drugs & Cosmetics Act, 1940. Qualifying online applications may be processed through a rule-based, system-driven workflow using a risk-based management approach. Applications requiring verification or not meeting automated processing parameters continue to be routed for manual processing by the concerned Regional Authority. Auto-approved applications may also be selected for subsequent review under risk-management parameters.

Central GST clarifications concerning applicable rates and exemptions for certain services apply within the Chhattisgarh State GST framework. The Commissioner of State Tax declares their application under the Chhattisgarh Goods and Services Tax Act, 2017, subject to modifications necessary for State application. The clarifications operate as though issued under the State GST enactment to ensure uniform interpretation of service-rate and exemption matters.

Late fees for delayed advance Bills of Entry are waived where filing was prevented by the temporary ICEGATE shutdown for ICES updation following Budget 2022-23 changes. The waiver covers belated Bills of Entry for consignments granted entry inwards on 2 and 3 February 2022. A two-day waiver applies to advance Bills of Entry due by 1 February 2022, and a one-day waiver applies to those due by 2 February 2022. ICEGATE filing services were fully enabled on 3 February 2022.

Customs civil appeal before the Supreme Court was dismissed. The available material identifies the dispute as arising under customs law but provides no facts, statutory provisions, legal issues, reasoning, or substantive findings. No legal principle or interpretive clarification can therefore be identified beyond the dismissal of the appeal.

GST applicability to liquidated damages, compensation and penalties arising from contractual or legal breaches is governed in Chhattisgarh through adoption of the central clarification on the subject. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, the State Tax Commissioner makes Circular No. 178/10/2022-GST applicable with necessary modifications, as though issued under that Act, for determining GST treatment of breach-related payments.

Exporters must provide clear and specific descriptions of goods, while Shed officers must verify the item-specific applicability of Compulsory Compliance Requirements and avoid insisting on unwarranted compliances. Export consignments must not be held without valid reasons. Genuine difficulties must be recorded in writing and escalated, with approval, to the officer responsible for export examination; routine escalation is to be avoided. The designated Nodal Officer is to resolve internal issues and coordinate with stakeholders, where possible, to expedite export clearance.

Penalty for search-related undisclosed income applies only where the income falls within the statutory definition of undisclosed income; a search statement alone is insufficient. Estimated gross profit offered on alleged commission sales reflected in iPhone data was not shown to represent unrecorded income, an undisclosed asset, false expenditure, or other incriminating material covered by that definition. In the absence of corroborative evidence establishing that the estimated profit was actual undisclosed income, penalty was not leviable and was cancelled.

Importers seeking concessional-duty treatment must provide one-time prior information in Form IGCR-1 through the common portal, obtain an IGCR Identification Number, and maintain a continuity bond. The identification number, bond particulars and exemption details must be declared in the bill of entry, with automatic bond debit on clearance. Routine receipt and job-work intimations are discontinued, but short-receipt reporting, invoice or e-way-bill-based movement records, and monthly reporting remain mandatory. Imported goods must be used for the intended purpose within six months or be re-exported or cleared on payment of differential duty and applicable interest.

Refund-related proceedings under the Chhattisgarh GST framework are to be administered uniformly through implementation, with necessary modifications, of the provisions contained in Circular No. 181/13/2022-GST. Issued under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, the incorporated refund clarifications operate as if issued under that Act and remain subject to adaptations necessary for application under the State GST framework.

Electronic service of GST enforcement communications is directed through implementation, with necessary modifications, of Instruction No. 04/2023-GST under the Chhattisgarh Goods and Services Tax Act, 2017. The framework requires the proper officer to serve a summary of notice in FORM GST DRC-01 and electronically upload on the portal a summary of order in FORM GST DRC-07.

Financial-service digitisation may expand access without ensuring consumer confidence where customers cannot understand processes, assess risks or feel secure in financial decisions. Opaque claims, redemptions, eligibility criteria and approval stages can weaken trust and discourage insurance, investment and credit participation. Hidden charges, complex documentation, forced bundling and target-driven sales practices may further impair informed choice. Greater transparency, simplified communications, real-time process visibility and AI-assisted guidance are identified as measures to reduce cognitive friction and strengthen consumer control.

Where taxable manufacturing is discontinued and a retained power plant is used exclusively for exempt electricity generation, the capital goods cease to be used for taxable supplies or as common capital goods. ITC relating to the unexpired portion of the capital goods' standard 60-month useful life is required to be repaid or reversed under Section 18(4) read with Rule 44. Where GST registration is cancelled, the corresponding treatment arises under Section 29(5).

Powers under the Chhattisgarh Goods and Services Tax Act, 2017 are exercised to ensure uniformity in GST-related procedures and actions. The clarifications contained in Central GST Circular No. 172/04/2022-GST are applied to proceedings under the State GST regime, with modifications necessary for State-level application. The incorporated clarificatory framework is treated as issued under the State GST law.

Hyundai Capital India has commenced financial services operations after obtaining a non-banking financial company licence from the Reserve Bank of India. Initial operations concentrate on wholesale financing for local automotive dealers. Operations are intended to expand the dealer-financing network, sales infrastructure and risk-management systems across India, supporting a subsequent phased introduction of retail financing for individual customers.