Chairperson's delegated authority permits the Chairperson to confer all or any powers vested under the International Financial Services Centres Authority (Employees' Service) Regulations, 2020 on a whole-time member, Executive Director, Committee of Executive Directors, or any officer, subject to conditions determined by the Chairperson.

FORM GST TRAN-1 filing period under rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Employee service definitions allocate decision-making powers, distinguish deputation, absorption and external assignment, and determine what periods count as duty and service. Deputation places remuneration responsibility on the borrowing organisation, while external assignment retains it with the Authority. Pay includes sanctioned post pay, special pay, personal pay and classified amounts; special pay, special allowance and personal pay address additional responsibility, arduous duties and specified pay protection. Family, dependent, leave pay and compensatory allowance are also defined, with undefined expressions adopting meanings under the governing statute and related regulations.

The Employees' Service Regulations apply to every whole-time employee appointed by the Authority under section 11(1) of the IFSCA Act, 2019. Temporary employees and contract employees are outside their ordinary scope, unless the Regulations provide otherwise or the Authority specifically or generally extends their application.

International Financial Services Centres Authority (Employees' Service) Regulations, 2020 establish the service framework for employees of the International Financial Services Centres Authority. Made under the International Financial Services Centres Authority Act, 2019, they prescribe employees' terms and conditions of service and take effect upon publication in the Official Gazette.

Recipient ITC reversal became an express condition for supplier reduction of output tax liability on GST credit notes from 1 October 2025. For earlier periods, the condition cannot be automatically applied retrospectively, and the supplier's entitlement must be assessed under the applicable law. Qualifying post-supply discounts require reversal of attributable ITC, whereas other credit notes require fact-specific examination. Withdrawal of the prescribed evidence mechanism removed the documentary procedure but not substantive reversal obligations. Credit-note-wise reconciliation should distinguish credit-note types, tax adjustments, and recipient ITC treatment.

The First Schedule to the International Financial Services Centres Authority (Banking) Regulations, 2020 identifies specified foreign currencies for relevant banking regulatory purposes. These include the US Dollar, Euro, Japanese Yen, UK Pound Sterling, Canadian Dollar, Australian Dollar, Swiss Franc, Hong Kong Dollar, Singapore Dollar, UAE Dirham and Russian Rouble. The list was expanded to include the Swedish Krone, Norwegian Krone, New Zealand Dollar and Danish Krone.

FORM GSTR-3B was required to be furnished electronically through the common portal for August to December 2017 by the prescribed monthly due dates. Registered persons were also required, subject to the statutory payment provisions, to discharge tax, interest, penalty, fees and other payable amounts through the electronic cash ledger or electronic credit ledger, as applicable, by no later than the due date for the corresponding FORM GSTR-3B return.

Chinese corporate globalisation is moving towards capability export, involving the transfer of operating capabilities into overseas markets with local adaptation. Expansion requires understanding local rules, investing in local capabilities and building stakeholder trust. Chain-style globalisation extends industrial ecosystems through suppliers and partners, while swarm-style globalisation enables smaller firms to use industrial clusters, platforms and logistics networks. Overseas operations must address fragmented demand, regulatory complexity, local-content requirements, supply-chain gaps and cultural differences. Cross-border acquisitions require executives who bridge organisational, cultural and institutional divides.

Exports without payment of integrated tax may be made under a bond or Letter of Undertaking, with refund provisions for unutilized input tax, subject to prescribed conditions, safeguards and procedure. Until taxpayer-assignment arrangements are implemented, exporters may furnish the bond or Letter of Undertaking before either Central or State tax administration. In Chhattisgarh, pending further instructions, rule-compliant bonds and Letters of Undertaking for such exports are accepted by authorised Central Tax authorities.

Nepal-bound containers transiting by rail and remaining at N.S. Dock after the detention-free period must be moved to CONCOR-CFS at Majerhat unless the importer, Customs Broker or shipping line has made a specific request to Kolkata Port. Customs Preventive Officers at CONCOR-CFS must supervise loading at the CTKR Rail Terminal and endorse the Customs Transit Declaration. Dedicated storage and handling space must be provided for Nepal transit containers.

Service tax proceedings concern a demand raised for an earlier period through a show-cause notice invoking the extended limitation period. The disputed original order confirmed the proposed tax and cess liability. The challenge focused on the taxpayer's merits position and resulted in a conditional process requiring deposit of 25% of the disputed tax, a fresh reply to the show-cause notice, and reconsideration on merits. The prior order was treated as an addendum to the show-cause notice for the renewed adjudication process.

Temporary customs transit procedure permits containerized Nepal-bound cargo to move by road from Netaji Subhas Dock to designated rail terminals for onward carriage to Birgunj or Biratnagar. Movement requires completed ICCD and port formalities, vehicle endorsement on the ICCD and Transhipment Permit, and transport under an Import Continuity Bond. Customs Preventive Officers supervise loading, storage where rail rakes are unavailable, and wagon loading. Endorsed permits, sealed documentation, and fortnightly ICCD-wise transit statements support reconciliation. No Customs Preventive escort is required.

Eligible AU Small Finance Bank credit-cardholders may obtain partner-platform discounts on flight, hotel, holiday-package and related travel bookings, subject to validity periods, minimum transaction requirements, eligible card variants and applicable card tiers. Select platforms also provide no-cost or low-cost EMI arrangements with instant discounts or cashback for eligible travel purchases. Cardholders should review partner-specific conditions before booking. The AU 0101 application enables transaction tracking, balance monitoring, eligible-purchase EMI conversion and credit-card bill payments.

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 the prescribed declaration required for availing such credit.

Long-term capital gains from share sales cannot be treated as unexplained cash credit merely because the scrip is alleged to be a manipulated penny stock. Contract notes, banking records, demat statements and broker ledgers substantiated the purchase, holding and stock-exchange sale of the shares, with proceeds received through banking channels. Where no evidence links the taxpayer or brokers to price manipulation or rigging, the documentary record discharges the taxpayer's initial burden. The addition was deleted.

For DPD, AEO/ACP, hazardous and perishable containers, destination-code and bond-number fields in the IGM line must remain blank at filing. Uncleared cargo must move to the importer-selected CFS, or, absent such choice, to a CFS selected by the MLO, Shipping Line or Steamer Agent, subject to approved IGM amendment and applicable fees. Nepal, Bhutan and other TC transshipment cargo are excluded from the CFS Gate Module and may move manually on Form-1.

Partial service-tax liability for manpower supply services cannot be denied solely because the service provider lacks registration under that specific category where separate registration for each service activity is not required after 1 July 2012. The provider must receive the Notification No. 30/2012-ST benefit allocating only 25% of tax liability, and the demand requires re-quantification. Construction-service valuation must also be examined and re-quantified under Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Entitlement on remaining issues remains open.

CFS Gate Module operations require Main Line Operators, shipping lines and steamer agents to declare the selected CFS code and bond number in the IGM where the importer or Customs Broker has timely communicated its CFS choice. Missing or incorrect particulars require approved IGM amendment, with importer or Customs Broker consent required for correction of an incorrect CFS. ICES auto-generates movement orders and debits bonds where declarations are correct. System-related manual movement permissions must be recorded and later regularised. Movement to a CFS other than the importer-selected CFS, or omission of CFS and bond details, is treated as an offence.

Training and briefing for newly joined Proper Officers and GSTOs is scheduled online on the GSTN portal BO Module. Coverage includes registration processing, Aadhaar authentication, field visits, core amendments, suo motu registration and cancellation, authorised-signatory updates, refund processing, RFD-01 applications, PMT-03 re-credit, RFD-07A and RFD-07B orders, and ICEGATE validation. Assessment training includes return scrutiny, tax determination, DRC-07 summary orders, DRC-03 voluntary payment, assessment of unregistered persons and non-filers, summary assessment, and tax collected but not deposited.