Section 158A of the Odisha Goods and Services Tax Act, 2017 designates the Public Tech Platform for Frictionless Credit as an approved system for consent-based sharing of information by the common portal. The platform supports digital access to information from multiple data sources, enabling financial service providers and data service providers to converge through standardised, protocol-driven architecture and an open, shared application programming interface framework.

GST classification follows specific tariff entries, exclusions and the essential-character test. Fortified toned milk is nil-rated; refined beet and cane sugar and both forms of tamarind kernel powder attract 5%; and non-sealed drinking water for public purposes is nil-rated when not otherwise excluded. Wipes are classified by their impregnating ingredients. Bus body building is a motor-vehicle supply where the builder uses its own chassis, but is a job-work service where the principal provides the chassis. Automobile disc brake pads are classified as motor-vehicle parts.

Vicarious liability under Section 141 of the Negotiable Instruments Act requires pleaded averments that an accused was, at the time of the offence, both in charge of and responsible for the entity's business conduct. These conditions are conjunctive. Allegations merely asserting that all accused knowingly issued a cheque from a blocked account do not establish this statutory basis for non-signatory office-bearers. Without specific averments satisfying both conditions, non-signatory office-bearers cannot be prosecuted for the entity's cheque-related offence.

KYC review for FPIs follows a risk- and category-based schedule. Category I FPIs in non-high-risk jurisdictions, and high-risk Category I FPIs registered under Regulation 5(a)(i), are reviewed every eight years; other specified FPIs are reviewed every two years. Registration continuance requires fee payment to the DDP at least 15 days before expiry and no longer requires change intimation or a no-change declaration. GS-FPI and SWAGAT-FI KYC periodicity remains unchanged.

Merger of registered non-profit organisations with the same or similar objects requires compatible registration status, absence of non-appealed outstanding demands, transfer of all assets and liabilities, and no related-person benefit. The merged organisation assumes tax, income-application, investment and additional income-tax obligations of the merging organisation. Proceedings concerning the merging organisation continue against the merged organisation. Intimation in Form No. 112A must be furnished electronically within the prescribed period, and both organisations must obtain an audit of their books as on the merger date.

GST Service/Facilitation Centres are to operate as single-window facilities in every Unit Office under the Assam Taxation Department. Each centre is supervised by a jurisdictional Nodal Officer, assisted by a Facilitating Assistant, to provide GST compliance guidance and support to taxpayers and DDOs. The centres must receive and resolve grievances through the State single-window system. Jurisdictional Nodal Officers report to the State Nodal Officer for State-level supervision, monitoring and effective functioning of the facilities.

Intimation of a merger between registered non-profit organisations is made in Form No. 112A. The merged registered non-profit organisation must provide entity details, declare approval through a resolution, preserve its objects for the prescribed period, assume specified income-tax and compliance obligations of the merging organisation, apply income and accumulated income as required, avoid duplicate depreciation claims, and invest through prescribed modes. Trust deeds, registration certificates, merger resolution, audited accounts and reasons for merger must be enclosed.

Where the common portal lacks functionality to record central tax liability in the Electronic Liability Register, taxpayers may reverse wrongly availed credits under existing law and inadmissible transitional credit through Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on each reversal are payable through column 9 of Table 6.1 of FORM GSTR-3B.

Corporate insolvency resolution involving real estate projects requires a separate bank account for each project, project-wise financial reporting to the committee, and compliance with real-estate fund-utilisation requirements. For debtors with multiple projects, the resolution professional must present project-specific details at the committee's first meeting, while the committee may recommend a project's exclusion to the Adjudicating Authority with recorded reasons. Independent technical and cost-to-complete assessments must precede invitations for expressions of interest, form part of the information memorandum, and be available to prospective resolution applicants.

Priority Sector Lending Certificate trading between 1 July 2017 and 27 May 2018 is subject to GST paid by the seller bank under the forward charge mechanism. PSLC supplies during the same period attract GST at 12 per cent, combining seller-bank payment responsibility with the applicable rate for the taxable supply.

Where space or a right to use space on a hoarding or structure embedded in land is supplied, the structure is considered an immovable fixture and the place of supply is its location under section 12(3)(a) of the IGST Act. Where the vendor retains possession and control of the structure and merely displays an advertisement for a specified period, the supply is an advertisement service, with place of supply determined by the recipient's location under section 12(2).

Goods stored in a transporter's godown before delivery must remain covered by a valid e-way bill. Where the recipient taxpayer uses that godown for storage, it must be declared, with the transporter's concurrence, as the recipient's additional place of business. Arrival at the declared godown concludes the movement under the e-way bill without requiring an extension. Subsequent movement to another recipient premises requires a fresh valid e-way bill. Transporters and recipient taxpayers must maintain prescribed warehouse and goods records.

Input tax credit on capital goods must be claimed in Form No. 25 within 30 days of commercial use under the Kerala VAT framework. A delivery-book entry evidencing timely submission supports treating the claim as filed within the prescribed period where the original application is absent from departmental records. Rejection of an allegedly delayed claim requires recorded reasons and an opportunity of hearing; an endorsement alone is insufficient. The claim was treated as timely filed and required consideration in accordance with law.

Security-cheque defence requiring evidentiary proof must be adjudicated at trial and does not, by itself, justify quashing a criminal complaint under inherent jurisdiction. The merits of that defence therefore remain open for trial determination. Costs imposed for non-appearance may be set aside where the absence is attributable to the party's ailment, removing the monetary burden in those circumstances.

The specified date in paragraph 2 of the raw cotton customs exemption framework changes from 31 October 2026 to 31 December 2026. The framework concerns basic customs duty (BCD) and agriculture infrastructure and development cess (AIDC) on raw cotton. The Central Government makes the amendment in the public interest under section 25(1) of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.

GST Service/Facilitation Centres operate in every unit office across Assam as Single Window Facility Service Centres for taxpayers and DDOs. They support digitised and online government-service delivery for improving the Ease of Doing Business ecosystem. The centres provide guidance, assistance and support on GST compliance, receive grievances, and facilitate effective grievance resolution through the State Single Window System.

Customs tariff valuation under section 14(2) of the Customs Act, 1962 is updated through substituted tariff-value tables effective 31 October 2026. Values per metric tonne are fixed for specified edible oils and brass scrap, while gold and silver values apply by prescribed weight units to qualifying forms and specified products. Areca nuts remain at 10,433 US dollars per metric tonne without change.

GST refund claims for unutilised input tax credit require FORM GSTR-2A and invoice-wise Annexure-A details with FORM GST RFD-01A. Refund is limited to the lowest prescribed formula amount or relevant electronic credit ledger balance, and credit must be debited in the specified order before application. Ineligible credit rejected in a refund claim is re-credited with recovery proceedings, while other rejected credit requires an undertaking against appeal. A deficiency memorandum requires a fresh application, and sanctioned refunds cannot be withheld by the disbursing administration merely for perceived errors.

Non-GST dealers and assessees should use the ATReMS portal for electronic registration, amendments, cancellation, return filing, payment, e-CST forms, delivery notes, road permits, appeals, revisions and refunds. Existing users need to migrate their profiles from the legacy portal, while newly registered users need to create login credentials through the New User sign-up facility.

Integrated co-location services involving hosting and IT infrastructure provisioning are not treated as renting of immovable property. Their place of supply is determined by the recipient's location under the default rule, and supplies involving a supplier and recipient in different States attract IGST. Conversely, an arrangement limited to physical space on rent with basic infrastructure, without hosting, IT provisioning, or responsibility for server operation and monitoring, is treated as renting of immovable property, with place of supply determined by the property's location.