Time limit for filing FORM GSTR-7 for March 2019 was extended until 12 April 2019 for registered persons required to deduct tax at source under the Telangana Goods and Services Tax framework. The extension applies to the prescribed return-filing procedure for tax deducted at source.

FORM GSTR-1 outward supply reporting for March 2019 must be furnished electronically through the common portal by 13 April 2019. The requirement operates within the framework for furnishing outward-supply details under the Telangana Goods and Services Tax Rules and is made under the Telangana Goods and Services Tax Act, 2017.

Limitation rules promote public policy and prevent dilatory conduct, but should not defeat substantial justice where delay is bona fide and adequately explained. Belated receipt of a certified copy, obtaining legal opinion, and sanctioning substantial court fees explained the delay in filing a land-acquisition appeal. Negligence by government counsel and officials did not establish callousness or absence of bona fides, and public interest should not suffer because of that lapse. A pragmatic approach, particularly where arguable merits exist, supports condonation subject to costs.

Rule 138E of the Telangana Goods and Services Tax Rules, 2017, inserted through rule 12 of the Telangana Goods and Services Tax (Fourteenth) Amendment Rules, 2018, came into force on 21 June 2019. The State Government appointed this commencement date under its rule-making power under the Telangana Goods and Services Tax Act, 2017.

Land development, sale and rental activities undertaken by a statutory development authority as part of implementing development plans, town planning schemes and planned urban development remain incidental to its public-development objects. The proviso to Section 2(15), and consequently Section 13(8), applies only where such activities are in the nature of trade, commerce or business. In the absence of material showing that the authority operated solely on commercial lines, pursued profit as its real object or departed from its statutory objects, the proviso does not apply. The authority consequently remains eligible for exemption under Section 11.

Extension of the GSTR-1 filing deadline applies to registered persons whose principal place of business is in specified districts of Odisha. The earlier State Tax notification was amended to permit electronic furnishing of April 2019 outward-supply details in FORM GSTR-1 through the common portal by 10 June 2019.

GSTR-3B filing due date for April 2019 is extended to 20 June 2019 for registered persons whose principal place of business is in specified districts of Odisha. The return must be furnished electronically through the common portal. The extension is effected through a proviso inserted into Notification No. 11/2019 State Tax under the State Goods and Services Tax framework.

Rule 138E notification under the Telangana Goods and Services Tax Rules, 2017 is deferred by substituting 21 June 2019 with 21 August 2019 as the effective date. The amendment is made by the State Government under section 164, on the Council's recommendations and in the public interest.

Section 80-IA(4) deduction may be claimed for the first time in a return filed in response to a Section 153A notice because that provision overrides Section 139 and requires assessment of total income. The return-filing requirements under Sections 80A(5) and 80AC do not bar such a Chapter VI-A claim, whether the earlier assessment is abated or unabated. However, the statutory Explanation excludes government-awarded works contracts from the infrastructure deduction. Civil works performed under government contracts, without evidence of developer-level entrepreneurial or financial risk, remain works contracts despite mobilisation advances, periodic payments, retention amounts or performance guarantees. The deduction therefore fails where the activity is substantively contractual execution rather than eligible infrastructure development.

GST does not apply where an overseas holding company directly issues ESOPs, ESPPs or RSUs to employees of its domestic subsidiary and the subsidiary reimburses only the cost of the securities on a cost-to-cost basis. Securities are neither goods nor services, and employee compensation under an employment arrangement is outside supply. However, any additional fee, markup, commission or similar recovery above the securities cost is consideration for facilitating or arranging the transaction. GST applies to that additional amount under reverse charge as an import of services by the domestic subsidiary.

FORM GST ITC-04 filing deadline is extended until 31 August 2019 for declarations concerning goods dispatched to, or received from, a job worker during July 2017 to June 2019. The extension supersedes the earlier deadline notification while preserving actions already taken or omitted before supersession.

RoSCTL Scheme amendments remove specified conditions concerning transferee-holders of duty credit scrips by deleting paragraph 4(2), paragraph 5(5), and the reference to "the transferee" in paragraph 6. Corresponding amendments to the Electronic Duty Credit Ledger Regulations extend the validity of RoSCTL scrips from one year to two years from their date of generation.

Place of supply for goods supplied to an unregistered person is the recipient's address recorded on the invoice, or the supplier's location where no recipient address is recorded. Recording the recipient's State name is deemed to be recording an address. Where billing and delivery addresses differ, including e-commerce supplies, the delivery address recorded on the invoice determines the place of supply. The supplier may record the delivery address as the recipient's address for this purpose.

Employees' provident fund contribution was treated as timely where payment was initiated through a challan and debited from the employer's bank account before the statutory due date. A reversal on the due date, caused by technical glitches in the EPFO portal or bank account, followed by remittance after the due date did not justify disallowance where sufficient funds were available and the employer was not responsible for the short delay. The disallowance was therefore directed to be deleted.

Indian Customs EDI System (ICES 1.5) processing for import and export clearance commences at ICD Hirnoda, Jaipur (INHDA6), enabling computerized processing of Bills of Entry and Shipping Bills. M/s Hasti Petro Chemicals and Shipping Ltd. is appointed custodian and Customs Cargo Service Provider for the ICD and is permitted to commence operations after fulfilling applicable customs and cargo-area requirements. State Bank of India, SMS Highway Branch, is authorised to collect customs duty and make duty drawback and refund payments under the EDI system.

Dividend income of a life-insurance company remains exempt where the special computation regime for insurance business does not displace the statutory dividend exemption. Section 44 governs computation of insurance-business profits only to the extent of the provisions specified and does not exclude the exemption available for dividend income. The special scheme under section 44 and the First Schedule also governs insurance-business computation, so disallowance of expenditure relating to exempt income under section 14A read with Rule 8D does not apply to an insurance company.

QualityKiosk Technologies has established a Hyderabad engineering hub to expand AI reliability engineering, AI assurance and agentic engineering capabilities. The centre supports engineering, marketing, branding, analyst-relations and advisory functions, while serving enterprise demand for AI reliability, product engineering, CloudOps and automation. It advances an AI reliability operating framework covering AI for reliability, reliability of AI, agentic engineering, shift-right engineering, frontier-system reliability, observability and platform-based delivery to promote governance, resilience, operational trust and assurance in AI-powered systems.

Post-supply discounts granted through tax credit notes may be excluded from taxable value only when the recipient reverses input tax credit attributable to the discount, in addition to the requirements of a pre-supply agreement and invoice linkage. Pending portal-based verification, suppliers may obtain a CA/CMA certificate, or a recipient undertaking or certificate where the aggregate tax involved is within the prescribed threshold. These records must identify relevant credit notes, invoices, and reversal details, and are admissible evidence in scrutiny, audit, investigation, and other proceedings, including for prior periods.

Refund claims for courier imports under Section 27 of the Customs Act, 1962 are automated through the ECCS Refund Module. Authorised Couriers may electronically file claims with supporting records and bank details, receiving a Refund Request Number for processing and tracking. The Proper Officer must communicate deficiencies within 10 days, issue acknowledgements after rectification, and electronically communicate show-cause notices and speaking orders. Manual or ECCS filing is allowed until 30 September 2026; thereafter, fresh claims for Courier Bills of Entry must be filed through ECCS unless written approval permits manual filing.

Supplying coffee, tea and milk through vending machines at clients' premises for per-cup charges falls within taxable outdoor catering service. Catering includes direct or indirect supply of food, edible preparations and non-alcoholic beverages, and service provided at a location other than the caterer's own premises is treated as outdoor catering. The arrangement's predominant character is beverage provision at clients' premises; procurement and supply of ingredients remain incidental. VAT paid on ingredients does not remove service-tax liability because VAT applies to the goods component while service tax applies separately to the service component. The service-tax demand is therefore sustainable.