Union Territory GST service exemptions are amended to include specified helicopter seat-share transport, services of the Seamen's Provident Fund Organisation, governmental grants of toll collection rights, and coffee curing supplied to cultivators. Storage or warehousing treatment covers cereals, pulses, fruits, vegetables and seeds intended for sowing. Goods transport agency services relating to goods supplied through an electronic commerce operator are excluded from the relevant exemption, and seed is broadly defined to include propagating and planting material.

GSTR-3B due dates for February to April 2020 remain unchanged, but delayed filing attracts concessional interest or nil interest only when returns are filed within prescribed cut-off dates. Late fee waiver for GSTR-3B and GSTR-1 is conditional on timely furnishing. Composition taxpayers receive extended timelines for CMP-08, GSTR-4, CMP-02 and ITC-03. Rule 36(4) input tax credit compliance applies cumulatively for February to August 2020 in the September GSTR-3B. Expired e-way bills and specified returns or statements receive limited extensions. Earlier GST guidance on secondary or post-sales discounts is withdrawn ab initio.

Clarifications concerning GST treatment of secondary or post-sales discounts are withdrawn ab initio under section 168(1) of the Jharkhand Goods and Services Tax Act, 2017. The withdrawal follows representations expressing apprehension about the implications of the earlier clarification and is intended to ensure uniform implementation of GST provisions across field formations. Suitable trade notices are requested to publicise the withdrawal.

Integrated GST service-exemption provisions exempt specified imports without consideration by Indian establishments of foreign shipping companies, helicopter seat-sharing services on designated routes, statutory provident fund services, grants of toll collection rights and coffee-curing services for cultivators. The goods transport agency entry does not apply where goods are supplied through an electronic commerce operator. Storage and warehousing coverage extends to cereals, pulses, fruits, vegetables and seeds meant for sowing, supported by an expanded definition of seed and a revised definition of goods transport agency.

With effect from 1 November 2026, GST service exemptions extend to helicopter seat-share travel connected with specified locations, storage or warehousing of specified agricultural produce and seeds meant for sowing, Seamen's Provident Fund Organisation services, governmental grants of toll collection rights, and coffee curing for cultivators. Goods transport agency services concerning goods supplied through an electronic commerce operator are excluded from the relevant entry. Goods transport agency and seed are also defined for exemption purposes.

Probate proceedings require independent judicial satisfaction that a Will is genuine; a legal heir's failure to file a written statement does not prevent a challenge based on suspicious circumstances or reduce the propounder's burden of proof. Compliance with execution and attestation requirements is insufficient where material doubts exist. The propounder must provide cogent, satisfactory proof that the testator freely executed the Will with understanding of its contents and effect. Unexplained exclusion of heirs, beneficiary participation, uncertain drafting or comprehension, and inconsistent witness evidence may prevent probate. Testamentary directions lacking definite terms may be void for uncertainty and cannot dispose of property outside the testator's estate.

Input tax credit conditions are revised for specified hotel accommodation, restaurant, railway food supply and outdoor catering services. Limited credit is retained for qualifying same-line business inputs, while credit on other goods and services remains unavailable; in specified hotel and outdoor-catering cases, same-line credit is capped at the tax paid or payable at 2.5%. Passenger transport and rental services using electrically operated vehicles, where battery charging is included in consideration, receive corresponding concessional-rate entries with restricted same-line credit. Delivery services through electronic commerce operators are also recast with a no-credit condition.

From 1 November 2026, IGST service-rate conditions permit limited input tax credit for specified same-line input services in hotel accommodation, restaurant, railway food and drink, and outdoor catering supplies. Credit for hotel accommodation and outdoor catering inputs is capped at the tax calculated at 5% where the supplier charges a higher rate. Passenger transport and rental services involving electrically operated vehicles may use a 5% rate subject to restricted credit conditions, with an alternative 18% rate. Specified electronic commerce delivery services are subject to a 5% rate and complete input tax credit restriction.

Central GST service-rate amendments effective from 1 November 2026 revise input tax credit conditions for specified hospitality and food services. Hotel accommodation, restaurant services outside specified premises and outdoor catering permit credit for qualifying services procured in the same line of business, subject to the stated restrictions. Electric vehicle passenger transport and specified vehicle-rental services are subject to CGST at 2.5% or 9% where battery charging is included in the consideration. At 2.5%, qualifying same-line input services remain eligible for credit, subject to a limit where the input service is taxed above that rate.

Central Sales Tax Forms 'C' and 'F' are issued through separate online procedures without a Sugam (road) permit. An online application generates a task for the concerned Zonal In-charge, who accesses the pending task, reviews form-wise invoice details and uploaded supporting documents, and records remarks. The application may be approved or rejected; approval results in online issuance of the relevant statutory form to the dealer.

GST practitioners must apply electronically through the common portal when amendment is required to particulars furnished in FORM GST PCT-01. The application must be made in FORM GST REG-14, duly signed or verified through an electronic verification code, and accompanied by documents relating to the change. The provisions of Rule 19 governing amendments to particulars furnished in an application for registration apply, with necessary modifications, to applications for amendment of particulars furnished in FORM GST PCT-01.

Cash deposits by a country-liquor retailer into an authorised bottler's bank account for liquor purchases fall within the cash-payment exceptions where the excise regime mandates direct deposit before lifting stock. The authorised bottler operated as an excise-controlled warehouse, while the wholesale licensee functioned as a State Government establishment and agent. Because the payments were genuine and the payee identifiable, the cash-payment restrictions did not apply. The resulting disallowances were deleted for both assessment years.

Specified petroleum-operation goods imported at the concessional 5% rate may be transferred interstate between distinct establishments of the same company using the original or import essentiality certificate, without a fresh certificate for each stock transfer, if the goods remain the same as those imported. The importer must maintain records establishing nexus between transferred goods and the certificate description. Where UPS systems or inverters and external batteries are separately identifiable and separately priced, even if invoiced together, they constitute distinct supplies.

A registered person whose registration is deemed cancelled electronically by the common portal under Rule 22(5) may apply for revocation in FORM GST REG-21 within 180 days from the date of cancellation. Where cancellation arose from failure to furnish returns, the person must first furnish those returns and pay the tax due under them, together with applicable interest, penalty and late fee. Where cancellation arose from failure to furnish bank account details under Rule 10A, those details must first be furnished. On furnishing all pending returns or complying with Rule 10A, as applicable, the application is deemed approved and cancellation is revoked electronically by the common portal.

Goods sent abroad for exhibition or export-promotion consignment are not supplies at initial removal where no consideration arises and the activity is outside Schedule I. They must be recorded and accompanied by a delivery challan; no initial tax invoice, bond, or letter of undertaking is required. Goods must be sold abroad or returned within six months. Supply occurs on the date of sale for goods sold, or is deemed to occur at the end of six months for goods neither sold nor returned. Refund may be claimed for the resulting zero-rated supply after invoicing, subject to eligibility conditions.

Suppliers already registered under rule 9 may obtain GST registration against the same Permanent Account Number in another State or Union territory without a physical presence there by declaring the warehouse of a tax-collecting electronic commerce operator as their principal place of business. They must intend to supply goods through such operators. Monthly output tax on those supplies to registered persons, excluding persons registered under the same Permanent Account Number, must not exceed Rs. 2.5 lakh, including central, State or Union territory and integrated tax. Operator consent is required.

Statutory proof of a will requires due attestation and evidence supporting its execution. Where both attesting witnesses do not support execution, a Registrar cannot be treated as a statutory attesting witness. The Registrar's statement cannot cure the absence of valid attestation or the resulting failure of proof. The will therefore remains not duly proved.

Statutory attestation of a will or other instrument requiring attestation must be proved before it can displace intestate succession. Where execution is specifically denied, proof through an attesting witness must establish execution, signing in the testator's presence, and due attestation by the required witnesses. The propounder bears that burden. In co-ownership disputes, adverse possession requires clear proof of ouster and hostile intent to exclude the other co-owner; shared residence and no prior exclusionary conduct negate ouster. Failure to prove attestation or ouster preserves the co-owner's succession and partition entitlement.

GST exemption for Residential Welfare Association supplies for common use applies where monthly member contributions do not exceed Rs. 7,500. An RWA with aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even where contributions exceed that amount. Where both the monthly contribution and turnover conditions for taxability are met, GST applies on the entire maintenance charge, not merely the excess. Input tax credit is available on eligible capital goods, goods and input services, and the exemption ceiling applies separately to each apartment owned where separate membership exists.

Exclusion subclause 'c' is removed from the monetary-limit framework for departmental Central Excise and Service Tax litigation. Classification and refund issues of legal or recurring nature no longer require challenge irrespective of the amount involved and are considered under the applicable monetary-limit policy for legacy matters. Withdrawal of departmental appeals on identical matters, where a Supreme Court decision has been accepted by the Department, extends to cases pending before the Commissioner (Appeals), in addition to High Court and CESTAT matters. Field formations must maintain registers and submit monthly withdrawal-status reports.