Special drought relief paid to paddy farmers through procurement agencies formed part of gross turnover under the Haryana General Sales Tax Act, 1973 where commission agents included it in sale invoices and charged and collected it from the purchaser with the paddy price. Although the payment was intended as relief rather than minimum support price, it was inseparable from the consideration for the paddy sale and purchase. The amount was therefore included in the taxable sale and purchase value and was exigible to tax.

HSN code disclosure on Rajasthan GST tax invoices is based on annual turnover in the preceding financial year. No HSN digits are required for turnover up to rupees one crore fifty lakhs; two digits are required where turnover exceeds that amount and is up to rupees five crores; and four digits are required for turnover of rupees five crores and above. These requirements apply to tax invoices under the Rajasthan Goods and Services Tax Rules, 2017, from 1 July 2017.

Electronic verification under the Rajasthan Goods and Services Tax Rules, 2017 includes an electronic verification code generated through net-banking login on the common portal and an electronic verification code generated on the common portal. The revised verification mechanism applies from 23 June 2017.

GST registration functions are assigned to Deputy Commissioners or Assistant Commissioners of State Tax for regular-circle jurisdictions and to State Tax Officers for independent-headquarters ward jurisdictions. Registration involving casual taxable persons and non-resident taxable persons intending to make supplies is assigned to the Deputy Commissioner or Assistant Commissioner of State Tax of the regular circle. If the designated officer is unavailable, the Joint Commissioner (Administration) may allocate the work to another officer. Where multiple independent-headquarters wards exist, the State Tax Officer of the lowest-numbered ward performs registration functions.

AEO certificates expiring between 1 April 2021 and 31 May 2021 receive an extension until 30 June 2021 to facilitate renewal. The extension does not apply to entities found ineligible for continuation under the AEO Programme. AEO-T1 and AEO-T2 certificates ordinarily remain valid for three years, while AEO-T3 and AEO-LO certificates ordinarily remain valid for five years.

Audited books for turnkey power projects cannot be rejected merely because a fixed-price contract produced losses where supporting records establish receipts, expenditure and accounting reliability; presumptive profit estimation is then unwarranted. Cost-to-cost freight reimbursements paid by the head office to independent shipping agencies without markup do not justify a transfer-pricing adjustment, and a customer contract price may serve as an internal comparable where the project office records revenue and bears execution risks. Expenditure subject to tax deduction at source remains allowable when the tax is deposited before the return-filing due date. Brought-forward business losses may be set off against presumptive business income, but unabsorbed depreciation may not be so adjusted.

Persons packing unit-container goods bearing a brand name must file an affidavit voluntarily forgoing any actionable claim or enforceable right in that brand name before the jurisdictional Joint Commissioner of State Tax. The affidavit must state the brand name, related commodity, and pending brand-registration applications. Authorities must accept and register affidavits, issue acknowledgements, verify compliance with applicable conditions, and communicate accepted affidavit details to the jurisdictional proper officer for compliance monitoring.

Integrated tax exemption for specified medical imports is enabled in the customs system under Notification No. 32/2021-Customs. Importers and customs brokers must use the applicable Annexure A serial number for eligible goods. Covered categories include remdesivir-related products, diagnostic marker kits, oxygen equipment and supplies, ventilators, high-flow nasal cannula devices, non-invasive ventilation equipment, COVID-19 vaccines, and amphotericin B. Specified remdesivir manufacturing material and parts for oxygen-related equipment require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

The time limit for filing FORM GST ITC-01 was extended until 31 October 2017 for registered persons who became eligible during July, August, or September 2017 to claim input tax credit. The extension applies to declarations of eligibility for input tax credit under the Rajasthan GST framework.

FORM GST TRAN-1 filing period under rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 was extended until 30 November 2017. The extension was issued under rule 117 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017, on the Council's recommendations, and superseded the earlier extension notification.

Preferential duty claims under trade agreements require additional Certificate of Origin declarations in Bills of Entry. For agreements where a Certificate of Origin is valid for only one import or importing operation, its number cannot be used in more than one Bill of Entry. The same Certificate of Origin number may, however, cover multiple items in a single Bill of Entry. Assessing and examining officers must verify that the number declared in the Bill of Entry matches the submitted Certificate of Origin copy.

CBG development is presented as a route for converting agricultural and organic waste into biomethane, bio-fertiliser and briquettes while reducing fossil-fuel imports, crop-residue burning and waste-management burdens. NexGen Energia's asset-light land-partner model uses landowner-provided sites while the company designs, installs and operates plants, including gas upgrading and offtake logistics. Anaerobic digestion and alternative gas-purification technologies support use of agricultural residue, food waste, manure and distillery effluent. Expansion is linked to the GOBARdhan National Circular Bioenergy Scheme, despite capital, feedstock-aggregation and commissioning constraints.

Rajasthan Authority for Advance Ruling is brought into operation from 22 December 2017. The State Government appoints that date for commencement of the earlier notification concerning the Authority for Advance Ruling under the Rajasthan Goods and Services Tax Act, 2017.

RMS-based processing of duty drawback claims applies after filing of the corresponding Export General Manifest. Shipping bills are risk-assessed and either facilitated for automatic entry into the scroll-in queue or routed to the proper Customs officer for verification and processing. Facilitated cases are shown in designated drawback reports and flagged in the temporary drawback scroll, with recall available for further scrutiny. Required drawback documents may be uploaded through e-Sanchit at shipping bill filing using applicable document codes.

BSNL Voluntary Retirement Scheme-2019 ex-gratia compensation is treated as retrenchment compensation eligible for exemption under section 10(10B) where its substantive character satisfies that requirement, even if the exemption was not claimed in the original return. Delays in challenging section 143(1) intimations may be condoned where employees relied on incorrect professional advice, lacked awareness of the exemption, and comparable delays have received consistent relief. Individual claims require verification, followed by grant of the applicable exemption and consequential refund and interest in accordance with law.

Additional or penal interest arising from a transaction between Y and M/s ABC Ltd. that falls within the specified exemption entry is not subject to GST because it is covered by that entry. The value of the mobile supply by X to Y remains Rs. 40,000 for GST levy purposes.

Online processing for AEO T2 and AEO T3 certification requires applicants, after physically submitting documents to the jurisdictional AEO Cell, to register on the AEO portal and upload completed application annexures. Applicants can monitor processing in real time and upload additional documents to cure deficiencies. Existing AEO T1 status holders applying for AEO T2 may use existing login credentials. Portal registration became mandatory for AEO T2 and AEO T3 certification from 1 August 2021, while applications filed before 7 July 2021 may remain under manual processing unless migration is requested.

Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 applies to specified income of the District Legal Service Authority, Panchkula, for the tax year 2026-27. Covered income includes institutional and government grants, court-ordered receipts, recruitment application fees, and bank-deposit interest. The Authority must not undertake commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and specified income; non-compliance leads to withdrawal of exemption and proceedings.

Corrigendum revises lines 7 to 9 of Order No. F.16(21)Tax/Juris(GST)/CCT/2017/3196 dated 1 July 2017. The corrected reference retains two notifications dated 30 June 2015 and additionally includes two notifications dated 31 March 2011.

Specified income of the District Legal Service Authority, Panchkula is exempt under section 10(46) of the Income-tax Act, 1961, preserved through repeal-saving provisions of the Income-tax Act, 2025. Exempt income includes statutory grants, government grants or donations, court-ordered amounts, recruitment application fees and bank-deposit interest. The Authority must not undertake commercial activity, must maintain unchanged activities and income nature, and must file returns as required. Non-compliance may result in penal action and withdrawal of exemption.