Inter-State supplies to unregistered persons and composition taxable persons must be reported place of supply-wise in FORM GSTR-3B and FORM GSTR-1, with correct customer State details and tax-invoice disclosures. ITC auto-populated from FORM GSTR-2B must be adjusted for ineligible and reversed credit before net ITC is credited to the electronic credit ledger. Permanent reversals and blocked credit are reported in Table 4B(1), while temporary reclaimable reversals are reported in Table 4B(2) and may be reclaimed after applicable conditions are met.

V.K. CHOPRA, MEMBER ORDER V.K. Chopra, Member 1.0 BACKGROUND 1.1 M/s MOH Ltd is an Ahmedabad based company mainly engaged in the field of Information Technology enabled services. Company was incorporated in February 1993 with the name of M/s MOH Granites Ltd. and was engaged in a business of granites processing, mining and exporting. The name of the company was changed to M/s MOH Ltd. in the year 2000 when company ventured into the IT field. The company came out with its IPO in Augus... ... ...

Lending of securities under the Securities Lending Scheme, 1997 is a taxable GST service because temporary lending for a fee does not involve disposal of securities. The lender's fee is consideration, while intermediary services facilitating lending and borrowing for commission or fees are separately taxable. For the earlier period, the lender was liable under forward charge; from 1 October 2019, the borrower is liable to pay IGST under the reverse charge mechanism.

Appellate authorities may admit and adjudicate additional grounds for dividend exemption and depreciation on Government securities even where those claims were omitted from the original return and not raised before the Assessing Officer. The restriction recognised in Goetze (India) Ltd. applies to the Assessing Officer's power to accept a fresh claim without a revised return; it does not limit statutory appellate jurisdiction. Because appellate proceedings aim to determine the correct tax liability, the appellate authority has broad power to consider such additional claims on their merits. Refusal to entertain them was unsustainable.

Faceless assessment clearance grievances concerning Bills of Entry filed at Nhava Sheva are channelled through the Facilitation Helpdesk operated by the Turant Suvidha Kendra. Importers, exporters, customs brokers and other stakeholders may approach the Superintendent or Appraising Officer for grievances relating to Bill of Entry clearance within Mumbai Customs Zone-II. A designated Joint/Additional Commissioner serves as the nodal officer and single escalation point for urgent clearance grievances.

BRICS members and partner countries are encouraged to link payment systems, expand local-currency trade settlement, and make digital trade globally accessible. Market-access priorities include opening goods and services markets, reducing non-tariff barriers, simplifying regulatory procedures, and facilitating faster consignment clearance. Proposed cooperation also addresses diversified supply chains, professional qualification recognition, agricultural technology, trade-finance access for micro, small and medium enterprises, digital trade documentation, and platforms for agricultural commodity trading and investment cooperation.

Government services supplied to business entities for consideration, including grants of licences and privileges, are generally taxable under GST through reverse charge. State Government grants of licences for alcoholic liquor for human consumption against licence or application fees are, however, treated as neither a supply of goods nor a supply of services. The corresponding pre-GST service was exempted from Service Tax for the relevant period. This special dispensation is limited to alcoholic liquor licences and does not apply to other fee-based licences or privileges.

Appellate courts may allow pleadings to be amended to introduce res judicata, subject to ordinary amendment principles, including delay and an adequate explanation for not raising the plea earlier. Availability of all relevant material on record can support, but is not indispensable to, such an amendment. Res judicata bars a later declaratory suit where the same material issue between the same contesting parties was finally determined earlier, even if the reliefs differ or additional parties are joined. A prior determination that an agreement and surety bond remained enforceable through ratification therefore precludes renewed litigation over non-compliance with Article 299.

A registered non-profit organisation is a person with valid registration under a specified provision for the purposes of Part B. The status applies only while that registration remains uncancelled.

Registration for Part B concerning NPOs includes provisional registration, provisional approval and approval recognised under the specified income-tax registration and exemption framework, including registration under section 332. It excludes approval relating to the specified donor-deduction regime and approval under section 354.

A registered person who inadvertently filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for the same period through the "Any Other" category, with requisite supporting documents. For unutilised input tax credit refunds involving exports without tax payment, SEZ supplies without tax payment, or inverted tax structure, no subsequent-period claim under the same category must have been filed. The proper officer scrutinises eligibility, determines the admissible refund, may require electronic credit ledger debit through FORM GST DRC-03, and may issue refund and payment orders upon proof of debit.

Commercial activity for purposes of Part B concerning NPOs includes trade, commerce, business, and services connected with trade, commerce or business, where a cess, fee or other consideration is received. Its characterisation is unaffected by the use, application or retention of the resulting income.

Recognition of bullion exchanges and bullion clearing corporations requires demutualised companies with fit-and-proper management and shareholders, compliant ownership and governance structures, prescribed net worth, and adequate infrastructure. Exchanges must provide screen-based trading, real-time surveillance, member regulation, grievance redressal and continuity systems. Clearing corporations must maintain risk-management, netting, novation, settlement-guarantee, member-connectivity and orderly wind-down arrangements. Every exchange must use a bullion clearing corporation for clearing and settlement, and settlement obligations determined under approved bye-laws are final, irrevocable and binding.

GST classification separates operational support services for petroleum, natural gas and mining extraction under heading 9986 from geological, geophysical, consulting, mineral exploration and evaluation services under heading 9983. Extraction support includes well-related operations, test drilling connected with extraction and contract operation of extraction units. Geological and geophysical prospecting, feasibility studies, project evaluation, surveying and mineral evaluation are classified separately. Services outside these entries must be classified under their respective headings and taxed accordingly.

Donation under Part B of the Income-tax Act, 2025 means any voluntary contribution received by a registered non-profit organisation from any person.

Internal party discipline concerning a clash between an elected representative and party workers is being addressed through an inquiry report, prior suspension of two workers, and efforts to secure an amicable resolution. Consideration of a corruption case arising from an Enforcement Directorate request for registration of an FIR is subject to legal advice and a decision on lawful governmental action. The request concerns alleged evidence gathered through investigation and searches under the Prevention of Money Laundering Act.

Place of supply for a composite cross-border supply of software development or integrated-circuit design remains the recipient's location where testing on customer-provided prototype hardware or test kits is ancillary to the principal design or development service. Such validation testing is not separately subject to the performance-based rule for services involving goods physically made available by the recipient. The contracted nature of the supply must be examined on the facts, without artificial splitting of the composite supply.

Personal hearing is required before an adverse GST determination is made. Where the Revenue cannot establish that the assessee received an opportunity to be heard, the resulting order breaches the principles of natural justice and is unsustainable. The assessee must receive a fresh determination after being afforded a personal hearing.

Personal hearing before an adverse GST order is required to satisfy principles of natural justice. Where the State cannot establish that an opportunity of hearing was granted, a challenge based on procedural unfairness is sustainable. An adverse GST order issued without such hearing is liable to be quashed, while the Department may pass a fresh order only after providing a proper opportunity of hearing.

Interest expenditure on borrowings used for business purposes is deductible where industrial land serves as a storage yard for trading inventory. Transport records established business use of the land for storing bulky iron and steel goods, for which open storage was commercially necessary. Capital and interest-free loans exceeding the land investment supported the presumption that the acquisition was funded from interest-free sources. In the absence of defects in the supporting records or adverse verification, disallowance of interest expenditure was unsustainable and was deleted.