The percentage specified in rule 36(4) is reduced from 20 percent to 10 percent. Electronic credit ledger debits may be restricted, for recorded reasons, where input tax credit appears fraudulent or ineligible because of non-existent suppliers or recipients, non-receipt of supplies, unpaid tax, or absence of prescribed documents. The restriction may be lifted when those conditions cease and expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters.

Food-safety licence suspension of five eateries was reconsidered after a fresh inspection recorded 88 per cent compliance. The suspension had continued because a third-party operator ran the eateries while licences remained in the association's name, despite no identified legal prohibition. The Food and Drug Administration proposed a fresh notice, hearing, and reasoned order on the contractual arrangement, while current compliance permitted services to resume.

Late fee under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for periods from July 2017 through November 2019 by the due date, provided the details are furnished between 19 December 2019 and 10 January 2020. The waiver takes effect from 19 December 2019.

Arunachal Pradesh amended the return-filing arrangement for FORM GSTR-3B under the State GST framework. FORM GSTR-3B for November 2019 was required to be furnished electronically through the common portal by 23 December 2019. The revised filing requirement took effect from 20 December 2019.

India-Argentina cooperation focused on expanding bilateral trade, reducing non-tariff barriers, facilitating investment, and strengthening market access. Sanitary and phytosanitary discussions progressed for Indian agricultural products, while pharmaceutical engagement covered regulatory upgrading and reduced entry barriers. Mining and lithium-sector engagement, digital services, space technology, telecommunications, artificial intelligence and digital infrastructure were identified as priority areas. The India-MERCOSUR Preferential Trade Agreement, Terms of Reference and digital certificates of origin were considered mechanisms for trade facilitation and economic integration. Business discussions addressed commercial partnerships across agriculture, minerals, energy, pharmaceuticals, healthcare, banking and telecommunications.

Electronic commerce operators' liability to pay tax on specified passenger transportation services is revised so that the existing category for transportation by any other motor vehicle expressly excludes an omnibus. Passenger transportation by omnibus supplied through an electronic commerce operator is separately covered, except where the service supplier is a company. Company takes its meaning from the Companies Act, 2013. The revised tax-liability treatment is deemed effective from 20 October 2023.

GST procedural uniformity is ensured under the Chhattisgarh Goods and Services Tax Act, 2017 by implementing, with necessary modifications, the provisions of Circular No. 186/18/2022-GST concerning various GST-related issues. The central clarification applies as though issued under the Chhattisgarh GST framework for uniformity in GST proceedings.

Early hearing of a customs appeal was granted after the customs house agent submitted that continued delay affected the livelihood of the agent and employees. A previous early-hearing application and a recall application had been rejected, but liberty had been given to file a fresh application. With no objection from the departmental representative, the appeal was directed to be listed for disposal on the specified date.

Individual hearing notices for adjourned dates were not required where the Tribunal's notified practice made daily orders, court proceedings and cause lists available online. After receiving notice of the original listing, an applicant was expected to track subsequent hearing dates through those published records, including dates affected by a non-sitting Bench. Absence of separate adjournment notices did not establish a breach of natural justice or justify recall of the order rejecting early hearing. A fresh early-hearing application remained available.

Electronic commerce operators required to collect tax at source must permit goods supplies by registration-exempt persons only after allotment of an enrolment number on the common portal. They must prohibit inter-State supplies, refrain from collecting tax at source on those supplies, and electronically report supply details in FORM GSTR-8. Where multiple operators are involved, these obligations apply to the operator that finally releases payment to the supplier.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through their platforms by composition taxpayers. They must prohibit inter-State supplies by such taxpayers, collect and remit tax at source on the supplies, and electronically report supply details in FORM GSTR-8 on the common portal. The procedure applies with effect from 1 October 2023.

Failure to appear in a part-heard customs appeal, after repeated adjournments and time granted for additional submissions, was treated as lack of interest in pursuing the appeal. No further extension was considered warranted, and the customs appeal was dismissed for want of prosecution.

Tamil Nadu grants GST registration exemption to persons making intra-State supplies of goods through an electronic commerce operator required to collect tax at source, subject to the applicable aggregate turnover threshold. Suppliers must not make inter-State supplies or use an electronic commerce operator in more than one State or Union territory. They must hold and validate a Permanent Account Number on the common portal and obtain an enrolment number before making supplies. Enrolment ceases upon subsequent GST registration.

Chhattisgarh applies the central GST clarification on the applicability of section 75(2) and its effect on limitation to the State GST framework. The clarification is adopted with necessary modifications and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, to ensure uniform application of the legal position on section 75(2) and limitation.

Account Aggregator is designated as the system with which the common portal may share information on the basis of consent under the Tamil Nadu Goods and Services Tax framework and the Integrated Goods and Services Tax framework. The designation supersedes the previously applicable arrangement and takes effect retrospectively from 1 October 2023. An Account Aggregator is a non-banking financial company undertaking the Account Aggregator business under applicable Reserve Bank of India directions.

Input Tax Credit discrepancies between ITC claimed in FORM GSTR-3B and details reflected in FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax framework. The framework prescribed under Circular No. 183/15/2022-GST applies with necessary modifications, as though issued under the State Act, for proceedings concerning such ITC differences.

Registered manufacturers of scheduled pan masala and tobacco goods must report filling and packing machine details in FORM SRM-I, with additional installations and removals reported in prescribed forms within twenty-four hours. Each reported machine receives a unique identification number. Daily records must capture inputs, consumption, waste, electricity and generator readings, and shift-wise machine, product and brand-wise production and clearance details. A monthly special statement in FORM SRM-IV, consolidating inputs, utility usage and production, must be electronically filed by the tenth day of the succeeding month.

Special all-India drive against fake GST registrations is implemented under the Chhattisgarh Goods and Services Tax framework by applying central GST guidelines, with necessary modifications, to ensure uniformity in addressing fraudulent registration practices. The central instruction and related provisions apply within Chhattisgarh as though issued under the State GST Act, supporting coordinated enforcement through a uniform GST compliance approach.

Special all-India action against bogus GST registrations requires identification and processing of suspected registrations using GST Network lists and departmental intelligence. Weekly action-taken reports in Annexure-A, together with information required under Annexures-B and C, must be submitted to headquarters every Friday through Divisional Joint Commissioners. Divisional Joint Commissioners must provide consolidated circle-wise reports, and senior officers must review progress within their jurisdictions.

Specified provisions of the International Financial Services Centres Authority Act, 2019 became operative on 1 October 2020. Sections 13 and 33 were brought into force through the Central Government's statutory commencement power. The activation is confined to those identified provisions and does not extend to provisions not specified.