COVID-19 GST relief revises interest and late-fee treatment for delayed GSTR-3B and GSTR-1 filings. Taxpayers above the prescribed turnover threshold receive nil interest for an initial delayed period, reduced interest up to the specified cut-off, and normal interest thereafter. Eligible smaller taxpayers receive nil interest until specified filing dates, reduced interest until 30 September 2020, and normal interest thereafter. Late-fee waiver is conditional on filing GSTR-3B by the prescribed extended dates; otherwise, late fee runs from the original due date until filing.

A counterclaim under Order VIII Rule 6-A has the effect of a cross-suit, enabling a defendant to seek leave under Order XXXIII Rule 1 to pursue it as an indigent person. The indigent-person procedure applies to a counterclaim because the defendant is effectively instituting a cross-suit. Rejecting a counterclaim solely for non-payment of court fee without first considering and deciding the application for leave to sue as an indigent person constitutes a failure to exercise jurisdiction. The leave application must be considered and determined according to law before the counterclaim is rejected for want of court fee.

Section 69(3) of the Indian Partnership Act bars an unregistered firm from enforcing contractual rights through suits, set-off claims, or other proceedings. It does not prevent defendants from raising a purely defensive plea in a written statement that disputed property is jointly owned by the parties as partners. Contesting the plaintiff's exclusive title without seeking affirmative relief is neither a proceeding under Section 69(3) nor enforcement of a contractual right. Consequently, a plea based on joint ownership through an unregistered partnership cannot be struck out on that ground.

Section 69 of the Indian Partnership Act restricts an unregistered firm from instituting specified suits and court proceedings to enforce contractual rights, but does not bar a private reference to arbitration. The term "proceedings" in Section 69(3) covers proceedings analogous to suits commenced in court, not an out-of-court arbitral process under a contractual arbitration clause. Without express statutory language removing the contractual right to private dispute resolution, an unregistered firm may validly refer contractual disputes to arbitration, and the resulting arbitral reference and award remain valid.

For TDS/TCS purposes, "services" includes fees for technical services and fees for professional services. Under the Income-tax Act, 1961, professional services include services rendered in legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration and advertising professions, as well as other notified professions. Fees for technical services carry the meaning assigned for income deemed to accrue or arise in India.

Bill of Coastal Goods (Form) Regulations, 1976 came into force on 1 January 1978 pursuant to the commencement power under regulation 1(2).

COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements.

Seller for specified tax collection entries includes governments, local and statutory bodies, companies, firms, co-operative societies, and individuals or Hindu undivided families meeting prescribed preceding-year business or professional turnover thresholds. For overseas tour programme packages, it means a person selling such a package. The earlier sale-of-goods definition based on a higher turnover threshold, with potential notified exclusions and conditions, is withdrawn under the Income-tax Act, 2025.

Suspension of GST registration under rule 21A(2A) applies where return comparisons or other prescribed analysis disclose significant anomalies indicating contravention potentially leading to cancellation. Taxpayers receive reasons for suspension and a cancellation notice, and must reply within thirty days through FORM GST REG-18. Following examination of the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Suspension may be revoked pending detailed verification and recovery, without preventing fresh cancellation proceedings where warranted.

The Quarterly Return Monthly Payment Scheme permits eligible registered persons to furnish FORM GSTR-1 and FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Eligibility is restricted to persons within the prescribed aggregate-turnover threshold and ends from the succeeding quarter after the threshold is crossed. Monthly payment may follow the fixed-sum or self-assessment method. The Invoice Furnishing Facility is optional for reporting selected invoices in the first two months. Quarterly filing, interest on delayed payments or returns, and late fee for delayed quarterly compliance remain applicable.

Sugar prices in Bengal have risen sharply ahead of the festive season, with higher prices also affecting jaggery and other sugar-derived products. Supply constraints, mill stock releases, lower production in Brazil, ethanol diversion and possible hoarding have been identified as contributing factors. Raw-sugar imports have been permitted to augment availability, while stockholding restrictions limit inventories of specified bulk consumers. Lower projected closing stocks and possible future production effects from El Nino may sustain pressure on sugar availability and increase costs for sweetmeat producers.

Scrap for TDS/TCS purposes means waste and scrap arising from the manufacture or mechanical working of materials that is definitively unusable as such due to breakage, cutting up, wear, or similar reasons. This meaning under the Income-tax Act, 2025 corresponds to the definition in the Explanation to section 206C of the Income-tax Act, 1961.

Extension of time for revocation of cancelled registration is available on sufficient cause and recorded reasons. Revocation may ordinarily be sought in FORM GST REG-21 within 30 days of service of the cancellation order. For applications made within 60 days, a request stating grounds may be submitted to the proper officer and referred to the Deputy Commissioner. The same procedure applies, with necessary modifications, to applications made within 90 days. The proper officer processes the revocation application after the extension decision.

Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of available credit and declarations that the supplier has not claimed refund. Refund relaxation for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, subject to the aggregate tax declared in the relevant tables. For unutilised input tax credit refunds on zero-rated supplies, the capped value of exported goods also applies in calculating Adjusted Total Turnover.

Valuation of imported second-hand machinery continues under the existing framework for empanelled Chartered Engineers, with the business name at serial number 14 changed from M/s Priyanka & Associates to M/s Priyanka Engineers & Surveyors Pvt. Ltd. The listed applicant remains Priyanka Ramchandra Jagtap. The amendment takes immediate effect, while all other applicable provisions remain unchanged.

Boat Notes Regulations, 1976 came into force on 1 January 1978 pursuant to the power to appoint their commencement date under regulation 1(2).

Export Manifest (Aircraft) Regulations, 1976 came into force on 1 January 1978 pursuant to the Central Board of Excise and Customs' power to appoint their commencement date under the regulations.

Dynamic QR Code requirements apply to eligible B2C tax invoices issued by registered persons exceeding the prescribed turnover threshold, subject to specified supplier, OIDAR and export exclusions. The code must contain supplier, invoice, payment and tax details and support digital payment. Compliance is deemed where payment details are cross-referenced on the invoice for prepaid supplies or where electronic payment facilities capture transaction details. Each eligible supplier remains responsible for compliance on e-commerce supplies; where payment is made after invoice issuance, a Dynamic QR Code must be provided on the invoice.

Export Report (Form) Regulations, 1976 came into force on 1 January 1978 pursuant to the Central Board of Excise and Customs' power under the commencement provision of those Regulations.

Faceless bills of entry clearance pending beyond 24 hours is facilitated through the appointed Nodal Officer. Feedback concerning verification of messages received by the Air Cargo Complex from the Department of International Customs may be obtained from the Assistant Commissioner (Import) previously designated as Nodal Officer.