GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 50/2019 (State Tax) The 26th December, 2019 No. GST/23/2017/Vol-II.-In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby makes the follow... ... ...

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AMENDMENT TO NOTIFICATION [G.O.Ms. No.147, Commercial Taxes and Registration (B1), 26th November 2024, Karthigai 11, Kurothi, Thiruvalluvar Aandu-2055.] No. II(2)/CTR/1099(d-1)/2024. In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Tamil Nadu Goods and Services Tax Act, 2017 (T... ... ...

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 49/2019 (State Tax) The 26th December, 2019 No. GST/23/2017/Vol-II.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely : 1. (1) These rule... ... ...

Mumbai, Aug 29 (PTI) The Maharashtra FDA on Saturday said it would withdraw its order suspending the licences of five restaurants operating on the Mumbai Cricket Association premises, after the Bombay High Court warned of stinging orders against officials for taking a "pedantic instead of pragmatic view" of the situation. A division bench of Acting Chief Justice Ravindra Ghuge and Justice Gautam Ankhad vacated the suspension after a fresh inspection report submitted by the FDA confirmed that ... ... ...

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 48/2019 (State Tax) The 26th December, 2019 No. GST/23/2017/Vol-II.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narco... ... ...

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.

HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) AND HON'BLE MS. BINU TAMTA, MEMBER(JUDICIAL) For the Appellant : Shri Vaibhav Singh, Advocate For the Department : Ms. Jaya Kumari, Authorized Representative P.V. Subba Rao This application for out of turn hearing has been filed by the appellant seeking out of turn hearing of the appeal on the ground that livelihood of the customs house agent and his employees is affected. We find that earlier miscellaneous application No. 50726 of 2022 ... ... ...

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.

Repeated non-appearance by the appellant in a part-heard customs appeal, despite earlier adjournments and an opportunity to file additional submissions, was treated as lack of interest in pursuing the matter. No further extension of time was considered warranted. The customs appeal was consequently 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.

Section 75(2) of the Central Goods and Services Tax Act, 2017, and its effect on limitation, is to be applied under the Chhattisgarh Goods and Services Tax Act consistently with the central clarification issued on that subject. The clarification is extended to State GST administration with modifications necessary for application under State law, to ensure uniformity in applying section 75(2) and addressing limitation consequences.

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 mismatches between FORM GSTR-3B and FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax Act, 2017. The clarification framework contained in Circular No. 183/15/2022-GST applies to related proceedings with necessary modifications and operates as though issued under that Act.

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 action against fake GST registrations is extended to Chhattisgarh through implementation, with necessary modifications, of GST Policy Wing guidelines. The Commissioner of State Tax exercises statutory powers to secure uniform application of those guidelines and related provisions. The adopted guidelines are treated as having been issued under the Chhattisgarh Goods and Services Tax Act, 2017 for their application in Chhattisgarh.