Proceedings under section 148A for assessment year 2016-17 were time-barred because the three-year period expired on 31 March 2020 and the alleged escaped income was below the Rs. 50 lakh threshold for the longer period under section 149. Consequential proceedings under section 148 could not be maintained beyond the statutory period. Where the limitation bar deprives the assessing authority of jurisdiction and requires no detailed factual enquiry, the taxpayer need not pursue proceedings before that authority.

Escaped income represented by expenditure relating to an event or occasion may be aggregated across previous years under Section 149(1A) of the Income-tax Act, 1961, where the expenditure spans those years and the prescribed value threshold is met. A reassessment notice may therefore be issued beyond the ordinary limitation period for a year involving alleged escaped income below Rs. 50 lakh where the aggregate for the relevant event exceeds that threshold. Alleged bogus purchases and cash transactions involving the same proprietary concern were treated as expenditure relating to an event, unlike unrelated transactions.

The prospective omission of restrictions on refunds of integrated tax paid on exports, without a saving clause, prevents their enforcement in proceedings that had not attained finality when the omission took effect. Section 6 of the General Clauses Act does not save those pending proceedings, which lapse; transactions past and closed remain unaffected. Orders under challenge are not treated as closed transactions, including where an appeal remained unavailable because the Appellate Tribunal had not been constituted. The assessee is entitled to a refund, and pending or restored refund applications must be processed in accordance with law.

Changes to the principal place of business remain subject to examination by the proper officer under Rule 19 of the Central Goods and Services Tax Rules, 2017. For other registration particulars, including the legal name, partners or other specified persons, and additional places of business, the registration certificate stands amended upon submission and online validation. Online verification must be completed through the common portal within three days of application submission; otherwise, no application reference number is generated. PAN, DIN and CIN are validated online where applicable.

GST portal composition levy functionality applies to taxpayers registered under or opting for the scheme through Forms REG-01, CMP-02, CMP-04 and REG-14. Options A and B are mutually exclusive. Category changes may be made by composition taxpayers through an amendment application in Form REG-14. Taxpayers must ensure that their selected category is correctly updated across all GSTINs linked to the same PAN.

For TDS registration, taxpayers engaged in the additional categories must select "Others" as the Constitution of Business in Part B of Table 2 of Form GST REG-07. The selection opens a text box in which the taxpayer must identify the relevant dealer category, such as used cooking oil dealers or dealers in the applicable waste and scrap. The remaining details in the form must then be completed and the application submitted.

Before submitting Form GST REG-16, taxpayers must file all applicable returns due on or before the proposed effective cancellation date. Returns required up to the effective date but not yet due place the application in the "Pending for Returns Filing" stage and must be filed by their respective due dates. For regular, casual and SEZ taxpayers, electronic cancellation applies if output tax liability is no more than Rs. 2.5 lakh in each tax period. If liability exceeds that threshold in any period, Form GSTR-10, where applicable, must be filed within three days of the due date of the returns identified at the pending-returns stage, or within three days of application submission if that stage does not apply.

Simplified GST registration under Rule 14B enables eligible suppliers selling goods through e-commerce operators that collect tax at source to use approved operator warehouse addresses as principal or additional places of business. The applicant must have no physical presence or active regular registration in the target State or Union territory, which cannot be an Other Territory jurisdiction. Monthly output tax liability on supplies to registered persons must not exceed Rs. 2.5 lakh, and the new registration may be used only for e-commerce supplies.

GST registration applications in FORM GST REG-01 require applicants to identify their business constitution, with One Person Company available as a separate category, and provide applicable supporting evidence such as incorporation certificates, partnership deeds or registration certificates. Bank account details must be furnished with the application wherever available, with up to 10 accounts reportable. If unavailable at application, they must be furnished within 30 days after issuance of the registration certificate in FORM GST REG-06. The application reference number is generated only after successful validation of the required information.

The gross and net GST revenue collections for the month of October, 2026. Thanks, Team GSTN ============= Document 1... ... ...

SCOMET authorisation-based facilitation is extended to eligible 4-Star and 5-Star Status Holders through amendments to Chapter 10 of the Handbook of Procedures, 2023. The validity of the General Authorisation for Export after Repair in India (GAER) is also extended. The eligibility conditions for the facilitation and the duration of the GAER validity extension are not specified.

Depository receipts on Infrastructure Investment Trust units must be denominated in foreign currency, issued by an eligible foreign depository against units held with a registered domestic custodian, and listed on a specified international exchange in India's International Financial Services Centre. Receipt holders and their beneficial owners must not be resident in India. Unitholder approval is generally required for a fresh issue, with at least 75% of votes cast in favour, subject to specified exceptions. The investment manager must ensure applicable compliance and minimum public unitholding. International exchange disclosures must also be filed with the recognised domestic exchange within 24 hours.

The cooling-off period for offers for sale (OFS) involving illiquid units of private listed Infrastructure Investment Trusts (InvITs) is reduced to +/-8 weeks with immediate effect. The OFS framework for listed company equity shares also applies to units of Real Estate Investment Trusts (REITs) and InvITs, subject to specified conditions. For InvITs, the OFS trading lot must match the prescribed secondary-market trading lot. Retail investor provisions do not apply to OFS by private listed InvITs, and such offers remain open for one day only, on T day.

Clubbing of split consignments for customs classification depends on proof that apparently separate imports form one deliberately fragmented transaction, not merely on the possibility of assembly. Rule 2(a) extends a tariff heading to an incomplete article possessing the essential character of the complete article and also covers a complete article presented disassembled. A change of tariff heading alone does not establish that the transaction value is inaccurate; substantive misdescription of the goods requires separate evidentiary consideration. Replacement value must follow the prescribed sequence of methods.

GST on corporate guarantees requires separate consideration of whether a taxable supply exists and how that supply is valued. Section 7(1)(c) and Schedule I encompass qualifying supplies between related or distinct persons without consideration when made in the course or furtherance of business. Rule 28(2) deems the value of a guarantee furnished to a banking company or financial institution for a related recipient in India to be one per cent of the guaranteed amount per annum or actual consideration, whichever is higher. Where the recipient is eligible for full input tax credit, the proviso treats the value declared in the invoice as the value of the supply.

Coordination with the GST Council Secretariat for the Union Territory of Jammu and Kashmir is assigned to Ms. Deepali Kanna, Jr. JKAS, State Taxes Officer/P.A. (Technical), through her nomination as nodal officer. The Commissioner of State Taxes made the nomination on 7 March 2025 in supersession of Office Order No. 04/Adm of 2023, dated 5 July 2023.

Local operational control and a stated suspension of foreign employment do not, by themselves, resolve whether underlying foreign employment rights survive. Under Article 12(4)(b) of the India-USA DTAA, technical or consultancy services must make technical knowledge, experience, skill, know-how or processes available, or involve development and transfer of a technical plan or design. Under the knowledge-transfer limb, the recipient must acquire a capability it can use independently; the mere application of expertise or presence of qualified personnel is insufficient. Recovery at actual cost and absence of markup do not, by themselves, establish that a foreign enterprise's receipt is non-taxable.

The Central Government de-notifies 10.2050 hectares from the IT and IT-enabled services Special Economic Zone at Village Attipra, Thiruvananthapuram, Kerala, leaving a notified area of 7.3816 hectares. The action is taken under the second proviso to section 4(1) of the Special Economic Zones Act, 2005, in pursuance of rule 8 of the Special Economic Zones Rules, 2006. The Kerala Government approved the proposal, and the Development Commissioner of the Cochin Special Economic Zone recommended it. The Central Government recorded satisfaction that the requirements under section 3(8) of the Act and other related requirements had been fulfilled.

When the first appellate authority substantially reduces the disputed tax demand, an earlier deposit may be sufficient to satisfy the Tribunal-stage requirement, subject to verification. Sufficiency depends on the reduced liability, the applicable appellate requirements and the amount actually deposited; a first appellate payment does not automatically eliminate the additional obligation. Tribunal filing fees under Section 112(7) operate independently of pre-deposit. Where a fee shortfall and earlier deposit require verification, proof of fee payment and verification of the deposit precede consideration of admission.

Section 129A of the Customs Act bars Tribunal appeals against Commissioner (Appeals) orders relating to goods imported or exported as baggage. Revision lies to the Central Government under section 129DD and must be sought within three months of communication, subject to a further three months for sufficient cause. Articles carried on an international passenger's person may qualify as baggage; concealment, non-declaration, confiscation or denial of a concession do not ordinarily change the forum. Currency, proceedings based on an independent export prohibition and goods found after domestic arrival require separate jurisdictional assessment; physical association with a traveller is not conclusive.