Withdrawal of prior GST clarification on Information Technology enabled Services takes effect ab initio to ensure uniform implementation of the Bihar Goods and Services Tax law. The earlier clarification concerning doubts about the GST treatment of ITeS services is withdrawn following concerns regarding its implications across field formations.

The QRMP Scheme allows eligible registered persons to furnish FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Taxpayers may use a fixed-sum method based on prior cash-tax payments or self-assessment after considering liability and available input tax credit. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Timely fixed-sum payments protect against interest on interim shortfalls if the full quarterly liability is discharged by the quarterly return due date.

Input tax credit for February through August 2020 must be reconciled cumulatively with invoices and debit notes uploaded by suppliers up to the due date for the September 2020 FORM GSTR-1. Aggregate credit claimed in the corresponding FORM GSTR-3B returns cannot exceed 110% of cumulative eligible credit supported by uploaded supplier invoices. The limit does not override substantive eligibility conditions. Excess credit identified on reconciliation must be reversed in Table 4(B)(2) of the September 2020 FORM GSTR-3B; non-reversal is treated as ineligible credit availed in September.

Section 85(3A) of the Finance Act, 1994 requires an appeal to the Commissioner (Appeals) within two months and permits condonation for sufficient cause only for one further month. Delay beyond that statutory outer limit cannot be condoned by the Commissioner (Appeals), and the Tribunal cannot require condonation contrary to the provision. An appeal filed 2,985 days after the prescribed and extendable period remained time-barred, making its rejection legally valid.

Rule 44G(8) requires an assessee accepting a Mutual Agreement Procedure resolution to submit proof of withdrawal of any pending appeal concerning issues resolved through that procedure. Where issues under an India-Singapore tax treaty appeal are covered by a mutually accepted competent-authority resolution, the related grounds before the ITAT or Commissioner (Appeals) must be withdrawn. This withdrawal forms part of communicating acceptance of the resolution to the Indian competent authority and prevents parallel appellate adjudication of the resolved issues.

Payments to six non-resident recipients for professional services and reimbursements did not constitute royalty under domestic law or the applicable treaty, so withholding-related disallowance was removed; an unsupported Singapore reimbursement remained disallowed. Related-party payments require evidence of fair market value, legitimate business needs and benefit derived, requiring fresh verification where no comparables or basis supports an ad hoc adjustment. Bad debts written off in the accounts are deductible without proof of actual irrecoverability. Employee club membership fees qualify as business expenditure. Provident fund contributions paid before the return-filing due date are deductible under the stated curative retrospective treatment. Repairs and maintenance expenditure may attract a reasonable estimated disallowance where full verification is unavailable.

Services supplied by one establishment of the same person in India to another establishment of that person outside India do not satisfy the export of services condition concerning distinct establishments. However, a company incorporated in India and a body corporate incorporated outside India are separate persons and legal entities for GST purposes, even where they are related as parent, subsidiary, sister concern or group concern. Services supplied by the Indian-incorporated entity to establishments of the foreign company outside India are not barred by that condition and may qualify as exports if the remaining statutory conditions are fulfilled.

Excess electronic cash ledger balance may be refunded without applying the period for filing refund applications or requiring certification or declaration on non-passing of tax incidence. TDS/TCS credited to the electronic cash ledger is treated as cash deposited and need not be used exclusively for tax liability; unutilised balances remaining after payment of dues may be claimed as refund. For deemed export tax refunds, the relevant date is the date on which the supplier files the return relating to the supplies, whether the claim is filed by the supplier or recipient.

Personal insolvency repayment plan approval was granted under the Insolvency and Bankruptcy Code, 2016, despite objections that creditor recoveries were negligible and the proposed payment uncertain. The plan received 80.81 per cent voting support, while dissenting creditors held less than 20 per cent voting share. Valuation showed that the debtor's personal estate was materially below the offered amount, and rejection could result in bankruptcy and lower recovery. Assessment of settlement adequacy was treated as a matter of creditor commercial wisdom.

Three months for filing an application to set aside an arbitral award denotes calendar months, not ninety days. Limitation excludes the day on which the award copy is received, applying the Limitation Act and General Clauses Act. Where the final date falls on a court holiday, the filing remains timely on the next working day. On this computation, the application was within the prescribed limitation period and was not time-barred.

Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services taxable at 5% without input tax credit. Ice-cream parlours selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%. Government-funded coaching under the scholarship scheme for students with disabilities is exempt where the entire expenditure is borne by the Government. Overloading charges at toll plazas receive the same exemption as toll charges, while qualifying vehicle rentals to State Transport Undertakings or local authorities are treated as giving vehicles on hire and are exempt.

GST classification depends on product condition, tariff coverage, intended use, and whether supplies are separately identifiable. Fresh fruits and nuts are exempt only when neither frozen, dried, nor otherwise processed, while dried products attract the applicable scheduled rate. Tamarind seeds are classified as seeds for sowing, with non-sowing supplies taxable at 5% from 1 October 2021. Copra, pure henna products, specified residues, pharmaceutical goods under heading 3006, and laboratory goods under heading 3822 receive the stated classifications and rates. Interstate petroleum stock transfers may use the original essentiality certificate subject to record-based nexus verification.

Input tax credit on debit notes is governed, from 1 January 2021, by the financial year in which the debit note is issued, rather than the financial year of the underlying invoice. For credit availed on or after that date, the amended rule applies to debit notes issued both before and after that date; credit availed earlier remains subject to the pre-amendment position. The applicable outer limit remains the due date for the September return following the relevant financial year or filing of the annual return, whichever occurs earlier.

Prison escape and custodial-security lapses arose after a detainee escaped from Aluva Sub Jail, allegedly by using an under-construction structure within the premises to cross the compound wall. Following his later appearance at a police station seeking return of his Aadhaar card, search measures included a lookout circular, information sharing with police stations, railway-security coordination, and alerting police in Assam. A detailed inquiry has been initiated into the prison-security deficiencies enabling the escape.

Principal Bench jurisdiction was not triggered because the appeal did not raise a matter within its exclusive jurisdiction. An incorrect entry in Form APL-05 could not change the appropriate appellate forum. The appeal was to be transferred seamlessly through the online system to the State Bench, without being treated as withdrawn.

Credit for additional tax deducted at source certificates omitted from the original return may be granted through rectification when the certificates are produced within four years of the intimation. Allowing credit for tax already deducted corrects the tax-credit statement and does not involve a debatable issue. The refund-claim mechanism applies only after the refund has been determined and cannot be invoked before correcting the tax-credit statement. The additional TDS credit was therefore required to be allowed through rectification.

Women's Savings Accounts may provide standard banking facilities together with additional services or benefits for eligible women. Their suitability depends on practical use of digital banking, transfers, payments, alerts, debit-card facilities, accessibility, security features, charges, and minimum-balance conditions. Since regular Savings Accounts may offer comparable facilities, the additional benefits should be assessed against associated costs and conditions. Selection should be based on comparison of eligibility, facilities, balance requirements, benefits, customer support, and authentication safeguards rather than the account's women-focused label alone.

Retirement planning may combine market-linked accumulation during working years, deferred annuities that lock future guaranteed income, and immediate annuities that convert retirement savings into regular payments. Annuity choice depends on whether the priority is higher income, continuation for a surviving spouse, or return of capital on death. Product comparison should consider market-linked growth versus income certainty, taxation of annuity income at applicable slab rates, insurer strength, and flexibility in deferment, payout frequency and policy loans.

Intermediary services require three parties, a distinct main supply between two principals, and an ancillary service arranging or facilitating that supply. The intermediary must act in a supportive broker-, agent- or similar capacity and cannot itself supply the main goods, services or securities on a principal-to-principal basis. Subcontractors performing all or part of the main service on their own account are excluded. Classification depends on the contractual terms and actual role performed. The special place-of-supply rule applies only where either the intermediary supplier or recipient is located outside India.

Time limits for applying to revoke cancellation of GST registration are extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 and cancellation arose from specified defaults. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters. Fresh applications may be filed after rejection in prescribed circumstances. Further extensions beyond the extended date depend on whether 30, 60 or 90 days had elapsed, with discretionary extensions available to the Joint or Additional Commissioner and Commissioner where the statutory conditions are met.