FORM GSTR-3B return due date for September 2022 is extended to 21 October 2022 for registered persons required to furnish returns under the Manipur Goods and Services Tax framework. The extension is issued by the Commissioner on the Council's recommendations under the statutory power to extend return-filing deadlines.

Foreign exchange gain or loss may form part of transfer-pricing operating margins where it arises from export or import transactions connected with the relevant year's business operations and is revenue, rather than capital, in nature. Classification requires factual verification of that nexus and character. In the absence of findings on these matters, eligibility for operating treatment requires fresh determination under this test.

The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 came into force on 16 October 2023. The Joint Commissioner of State Tax is designated as the authority for dealers within the officer's jurisdiction, and the Additional Commissioner (Non-GST) is specified as the appellate authority for matters under the settlement-of-arrears framework.

Appeals under the Chhattisgarh Goods and Services Tax framework, where the Appellate Tribunal has not been constituted, are governed by the provisions of Central Circular No. 132/2/2020-GST, subject to necessary modifications. The adapted procedure applies under the Chhattisgarh Goods and Services Tax Act, 2017 to secure uniformity in filing such appeals.

National Accounts Statistics-2026 incorporates updated Producer Price Index, Index of Industrial Production and Banking Services Price Index series with base year 2022-23 into annual and quarterly GDP estimates. The revised indicators expand coverage, update weights and improve price mapping for national-account activities. GDP and gross value added estimates from 2022-23 onwards are revised at current and constant prices, with sector-specific effects in mining and quarrying, manufacturing, trade services, general government and departmental enterprises. Supply and Use Tables for 2022-23 and 2023-24 are also updated.

India and Brazil are advancing bilateral trade, investment and economic cooperation through a diversified partnership focused on pharmaceuticals, chemicals, engineering goods and machinery. India-MERCOSUR engagement is being pursued through early finalisation of Terms of Reference for expansion and modernisation of the Preferential Trade Agreement. Pharmaceutical market access is supported by regulatory cooperation under the CDSCO-ANVISA MoU. Agricultural trade facilitation includes phytosanitary processes, reciprocal market access work and mutual recognition of Electronic Certificates of Origin, alongside multilateral coordination through BRICS, the G20 and the WTO.

Application deadline for settlement of arrears under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 is fixed as 31 March 2024. Applications for the statutory settlement purpose must be made by that date under the power conferred by section 5(1) of the Act.

Cross-border UPI merchant acceptance in Uzbekistan allows Indian travellers to make instant person-to-merchant payments through UPI-enabled applications by scanning the interoperable UZQR code. Integration with the Unified National QR infrastructure extends acceptance across retail, hospitality and service merchants. Regulatory approvals support HUMO's role as NIPL's authorised partner for cross-border merchant acceptance, reducing reliance on international cards and cash.

Joint Commissioners of State Tax are designated as proper officers for specified local jurisdictions, subject to previously fixed pecuniary jurisdiction. The allocation covers identified circles in Raipur, Durg, Bilaspur and enforcement divisions. Matters involving revision, advance rulings, appeals against advance rulings and appellate authority are excluded from these territorial assignments. Completed proceedings are ratified only regarding local jurisdiction, while pending proceedings must continue under the revised allocation from their existing stage.

Tamil Nadu revises the annual kilolitre quantities applicable to fishermen operating mechanised boats and country boats fitted with diesel engines. The quantity for mechanised boats is reduced to 85,500 kilolitres per annum, and that for country boats fitted with diesel engines is reduced to 57,200 kilolitres per annum. The Form of Declaration is correspondingly amended to reflect these revised quantities. The variations take effect from 6 February 2024.

Flymore Aviation LLP operates a mobile-first aviation learning platform intended to make specialised aviation education more accessible and affordable for aspiring pilots, cabin crew and other aviation-sector professionals. The app provides structured, self-paced aviation courses aimed at building industry knowledge, supporting certification-led skill development, improving career awareness and assisting employment readiness across aviation functions. Course delivery through a digital platform is positioned as an alternative to location-dependent and high-cost classroom training.

Annual performance review of 16 Defence Public Sector Undertakings is scheduled with emphasis on indigenous technology, innovation, self-reliance and enhancement of defence exports. Chairpersons and managing directors of seven specified undertakings will present dividends attributable to the Government's equity shareholding. Publications cover self-reliance, student awareness of defence technologies, and modernisation and indigenisation roadmaps. Reported performance includes growth in turnover, profit after tax and defence exports.

Eligibility for appointment as a Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal is relaxed for officers of Tamil Nadu. At least fifteen years in Group A or equivalent service is required, subject to overall twenty-five years of Government service as a Gazetted Officer. The revised qualification applies for ten years, while all other applicable eligibility conditions continue to apply.

Employee provident fund and gratuity dues of former Jet Airways workmen and employees were required to be paid in full by the liquidator. The NCLAT position upheld treats statutory employee dues relating to provident fund, gratuity and pension funds as outside the liquidation estate, protecting them from competing creditor claims. Financial creditors had argued that such dues should be distributed through the liquidation estate unless dedicated funds existed at the commencement of liquidation. The underlying questions of law remain open for an appropriate case.

Summary eviction under the Andhra Pradesh Land Encroachment Act, 1905 applies only where occupation is unauthorised and Government title is clear, including land statutorily deemed to belong to the Government. Sections 6 and 7 cannot be used to determine title unilaterally where an occupant raises a bona fide, complicated dispute concerning acquisition, title, limitation or long-standing possession. Length of possession alone is not decisive, but open possession for an appreciable period may prima facie establish a genuine claim. Such title disputes require adjudication in a properly constituted civil suit before eviction.

Taxability of services supplied by an office of a business entity in one State to another office of the same entity in a different State is addressed where the offices constitute distinct persons under the GST framework. For uniform application under the Chhattisgarh Goods and Services Tax Act, 2017, the provisions of Circular No. 199/11/2023-GST are adopted with necessary modifications and apply as though issued under the State GST Act.

Foreign-exchange market conditions saw the rupee recover from early losses amid possible Reserve Bank of India intervention to contain significant depreciation. Higher US Treasury yields, a broader dollar rally, rising crude oil prices and geopolitical supply risks pressured the currency. The special USD-INR forex swap facility for FCNR(B) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings mobilised foreign-exchange inflows supported by non-resident Indian participation, strengthening market sentiment.

E-invoice clarification under the Chhattisgarh Goods and Services Tax Act, 2017 applies the provisions of central GST guidance on e-invoice issues, with necessary modifications, for corresponding State GST purposes. The central guidance operates as though issued under the State GST Act, subject to mutatis mutandis adaptation to ensure uniformity in e-invoice treatment.

Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017, is effected in supersession of the earlier Commercial Taxes and Registration Department notification issued in February 2024. The Authority consists of a Central Tax member serving as Additional Commissioner of GST and Central Excise, Audit-II, and a State Tax member serving as Joint Commissioner (State Tax).

Refund-related issues under the Chhattisgarh Goods and Services Tax framework are to be administered uniformly by applying, with necessary modifications, the refund clarifications issued by the GST Policy Wing. The Commissioner of State Tax exercises directional power under the Chhattisgarh Goods and Services Tax Act, 2017 to give those clarifications corresponding effect under the State Act, ensuring consistent treatment of refund matters.