Telangana amended the composition levy notification under section 10(1) of the Telangana Goods and Services Tax Act, 2017. Serial number 4 now requires tax to be calculated at the rate specified in rule 7 of the Telangana Goods and Services Tax Rules, 2017, replacing the earlier turnover-based rate wording. The amendment takes effect from 1 February 2019.

Designated person for TDS/TCS purposes includes governments, local authorities, statutory corporations, companies, co-operative societies, specified authorities, registered societies, trusts, universities, foreign entities and firms. It also covers otherwise excluded individuals, Hindu undivided families, associations of persons and bodies of individuals whose business turnover or professional receipts exceeded the prescribed threshold in the preceding tax year.

The time limit for filing FORM GSTR-7 for January 2019 was extended until 28 February 2019 for registered persons required to deduct tax at source under the Telangana Goods and Services Tax framework.

FORM GSTR-3B returns for April, May and June 2019 must be filed electronically through the common portal by the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees and other amounts payable by debiting the electronic cash ledger or electronic credit ledger, subject to the statutory payment rules, no later than the applicable return-filing due date.

Telangana State Tax extends the deadline for furnishing FORM GSTR-1 details of outward supplies for registered persons whose aggregate turnover exceeds 1.5 crore rupees in the preceding or current financial year. For each month from April 2019 through June 2019, the return may be furnished by the eleventh day of the succeeding month. Due dates for inward-supply details and periodic returns for July 2017 to June 2019 are to be subsequently notified.

The amendments operationalise quarterly GST return filing, the Invoice Furnishing Facility, and the monthly auto-drafted input tax credit statement in FORM GSTR-2B. Quarterly filers may report specified business-to-business supplies and related debit or credit notes for the first two months through the IFF, without repeating them in quarterly FORM GSTR-1. FORM GSTR-2B classifies credit as available, requiring reversal, or unavailable, and recipients must reconcile it with their records, avoid duplicate claims, reverse credit where necessary, and pay reverse-charge tax. Eligible quarterly filers must make monthly tax deposits for the first two months through FORM GST PMT-06.

Persons exclusively supplying goods are exempt from registration where aggregate annual turnover does not exceed forty lakh rupees. The exemption does not apply to compulsory registrants; suppliers of ice cream and other edible ice, pan masala, tobacco or manufactured tobacco substitutes; persons making intra-State supplies in Telangana and other specified States; voluntary registrants; or registered persons intending to continue registration.

Bihar GST compliance is revised through HSN-reporting flexibility, SMS filing of Nil GSTR-3B, GSTR-1 and CMP-08 filings with OTP verification, and modified annual audit and reconciliation-statement requirements. FORM GSTR-2A is replaced with a dynamic auto-drafted inward-supply statement covering invoices, amendments, reverse-charge supplies, ISD credit, TDS/TCS credit and import data. GSTR-5, GSTR-5A, GSTR-9 and GSTR-9C reporting instructions are updated, while assessment, demand, recovery and arrears forms receive structured liability-reporting tables.

Multi-Currency EEFC Account settlements enable exporters and international businesses to receive payment settlements directly into Exchange Earners' Foreign Currency accounts in the original transaction currency without immediate conversion into Indian rupees. Retention of foreign currency earnings permits businesses to choose when conversion is required, reducing repeated foreign-exchange conversion cycles and supporting management of foreign-currency cash flows and overseas obligations.

Composition levy may be elected by eligible registered persons whose preceding financial year aggregate turnover does not exceed one crore and fifty lakh rupees, subject to a lower ceiling of seventy-five lakh rupees for specified States. Manufacturers of ice cream and other edible ice, pan masala, and tobacco or manufactured tobacco substitutes cannot opt for the levy. The excluded goods are identified through Customs Tariff classifications, interpreted using the applicable tariff interpretative rules and notes. The arrangement supersedes the earlier specification while preserving prior acts and omissions.

Computer resource for income-tax purposes adopts the meaning assigned under section 2(1)(k) of the Information Technology Act, 2000. The Income-tax Act, 2025 applies this cross-referenced meaning to computer resources, internet and online games. The Income-tax Act, 1961 similarly applies the meaning through provisions concerning online-game taxation and assessment procedure, maintaining alignment with the Information Technology Act definition.

GST treatment is clarified for goods whose classification or applicable rate was disputed. Fresh fruits and nuts are exempt only if neither frozen, dried, nor otherwise processed; copra, pure henna products, brewing and distilling residues, specified pharmaceutical goods, and laboratory reagents receive the respective stated classifications and rates. Original essentiality certificates may support eligible inter-State petroleum stock transfers within the same company, subject to record-based nexus. Separately identifiable UPS or inverter units and external batteries are distinct supplies. Renewable-energy projects may apply the prescribed goods-services valuation mechanism to the stated earlier period, subject to no-refund limits.

DB HiTek seeks to expand foundry business with Indian fabless semiconductor companies by showcasing power semiconductor and specialised process technologies. Its commercial focus includes BCD processes for automotive and industrial applications, together with silicon-carbide and gallium-nitride process development and planned volume production. Product-performance evaluations are underway with strategic customers. Customer expansion also covers X-ray, global-shutter, single-photon avalanche diode, specialty CIS, and mixed-signal/RF processes, supported by collaboration with local fabless firms.

Economic Intelligence Unit is established as a separate wing in the office of the Commissioner of State Tax for GST-related administrative requirements. Functional from 1 August 2018, it is headed by the Additional Commissioner of State Tax and has a cadre strength of 75 officers and staff. Personnel may be posted, deputed or drafted from field offices. Officers in the Unit exercise powers vested under the GST Act, 2017 and powers notified by the Commissioner of State Tax.

The time limit for furnishing FORM GST ITC-04 is extended until 30 June 2019 for declarations concerning goods dispatched to, or received from, a job worker during July 2017 to March 2019. The earlier State Tax notification is superseded, without affecting actions already taken or omitted before supersession.

Intermediary services under GST require three parties, a main supply between two principals, and a distinct ancillary service of arranging or facilitating that supply. The intermediary must act in a supportive broker- or agent-like capacity and cannot itself supply the relevant goods, services or securities on a principal-to-principal basis. A subcontractor performing the substantive outsourced service on its own account is not an intermediary, even when dealing with the principal supplier's customer. The special place-of-supply rule applies only where either supplier or recipient is located outside India.

Section 69A does not apply to cash withdrawn from undisputed disclosed bank receipts where the withdrawals are recorded in the cash book; inadequate evidence of subsequent cash expenditure does not by itself make the recorded withdrawals unexplained money. The related addition was deleted. Contract receipts disclosed in the return and profit and loss account cannot support a further estimated profit addition on the same receipts, and the duplicate addition was deleted. Interest income already offered in the return cannot be separately added again, as this would amount to double taxation; that addition was also deleted. All disputed additions were removed.

Bank deposits cannot be taxed twice through inconsistent characterisation as both unexplained credits based on peak balance and business receipts subject to presumptive taxation. Where the same deposits have already been treated as business turnover and taxed on a presumptive basis, a separate addition for unexplained peak deposits is unsustainable. The peak-deposit addition was therefore deleted.

Unexplained cash-deposit additions under Section 69A need not be confined to demonetisation-period deposits where the assessment record shows that notice covered total deposits in the bank account. Failure to respond to that notice defeats a claim that the taxpayer was confronted only with deposits made during the demonetisation period. The proposed restriction of the addition solely to demonetisation-period deposits was therefore rejected.

Under the transactional net margin method, an extraordinary prior-period gratuity provision arising from a changed actuarial recognition method must be excluded from operating-cost and operating-margin computation because it relates to earlier years; tax deductibility under Section 43B does not govern the profit level indicator. The arm's-length analysis must therefore be recomputed without that expenditure. Comparable entities must also satisfy turnover and functional-similarity filters. High-turnover entities exceeding the applicable threshold, and entities providing materially different services without segmental data, including software consultancy and voice-based call-centre operations, must be excluded from the comparable set for content-related services.