कार्यालय, राज्य कर आयुक्त, छत्तीसगढ़ नार्थ ब्लॉक, सेक्टर-19, वाणिज्यिक कर-जीएसटी भवन, नव&... ... ...

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AMENDMENT TO NOTIFICATION [G.O. Ms. No. 86, Commercial Taxes and Registration (B1), 19th July 2024, Aadi 3, Kurothi, Thiruvalluvar Aandu&2055.] No. II(2)/CTR/629(b)/2024. In exercise of the powers conferred by sub-section (1) of Section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tam... ... ...

Tamil Nadu substitutes the prescribed date in paragraph 4 of the relevant Commercial Taxes and Registration Department notification from 1 April 2024 to 15 May 2024. The amendment is deemed effective from 1 April 2024, giving the substituted date retrospective operation from that date.

Input Tax Credit mismatch verification for the period from 1 April 2019 to 31 December 2021 is governed under the Chhattisgarh Goods and Services Tax Act, 2017 by the provisions of Circular No. 193/05/2023-GST, subject to necessary modifications. It applies to differences between ITC availed in FORM GSTR-3B and ITC reflected in FORM GSTR-2A.

SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER For the Assessee : Shri Nageshwar Rao, Adv Fort the Department : Shri Subha Kant Sahu, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order dated 23.01.2014 framed u/s 143(3) r.w.s 144C(13) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. 2. The grievances of the assessee read as under: "1. The learned TPO / A... ... ...

Tamil Nadu SGST exemption schedule grants nil-rate treatment to ancillary electricity transmission and distribution services, affiliation services supplied to government-controlled schools, and qualifying grant-funded research and development services. Research exemptions require the relevant research institution to hold the prescribed income-tax notification at the time of supply. Skill-development exemptions are recast for specified national programmes, recognised awarding and assessment bodies, accredited training bodies, and approved qualification-package-aligned skills. The changes are deemed effective from 10 October 2024.

Interest proceedings for wrong availment of IGST credit and its reversal are to apply the clarification issued for levy of interest under section 50(3), with necessary modifications, under the Chhattisgarh Goods and Services Tax framework. The applicable central GST clarification is extended to such proceedings under the State GST law to secure uniformity.

GST rate and classification of 'Rab' are to be administered uniformly under the Chhattisgarh Goods and Services Tax framework by applying, with necessary modifications, the central clarification issued following the GST Council's forty-ninth meeting. The adopted position addresses the applicable GST rate and classification of Rab, with effect under the State GST framework to maintain uniformity.

Representative sealed samples of every consignment classified under tariff items 27101951 to 27101990, and under 38249100, must be drawn and sent to DYCC for testing on a first-check basis. Specified lubricant imports may receive second-check assessment where the declared or self-assessed value is at least Rs.100 per litre, subject to uploading a valid PTR not older than six months or a manufacturer's certificate of analysis on E-Sanchit and declaring PTR details in the Bill of Entry.

Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporters of items outside the Drugs & Cosmetics Act, 1940. Qualifying online applications may be processed through a rule-based, system-driven workflow using a risk-based management approach. Applications requiring verification or not meeting automated processing parameters continue to be routed for manual processing by the concerned Regional Authority. Auto-approved applications may also be selected for subsequent review under risk-management parameters.

Central GST clarifications concerning applicable rates and exemptions for certain services apply within the Chhattisgarh State GST framework. The Commissioner of State Tax declares their application under the Chhattisgarh Goods and Services Tax Act, 2017, subject to modifications necessary for State application. The clarifications operate as though issued under the State GST enactment to ensure uniform interpretation of service-rate and exemption matters.

Late fees for delayed advance Bills of Entry are waived where filing was prevented by the temporary ICEGATE shutdown for ICES updation following Budget 2022-23 changes. The waiver covers belated Bills of Entry for consignments granted entry inwards on 2 and 3 February 2022. A two-day waiver applies to advance Bills of Entry due by 1 February 2022, and a one-day waiver applies to those due by 2 February 2022. ICEGATE filing services were fully enabled on 3 February 2022.

Customs civil appeal before the Supreme Court was dismissed. The available material identifies the dispute as arising under customs law but provides no facts, statutory provisions, legal issues, reasoning, or substantive findings. No legal principle or interpretive clarification can therefore be identified beyond the dismissal of the appeal.

GST applicability to liquidated damages, compensation and penalties arising from contractual or legal breaches is governed in Chhattisgarh through adoption of the central clarification on the subject. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, the State Tax Commissioner makes Circular No. 178/10/2022-GST applicable with necessary modifications, as though issued under that Act, for determining GST treatment of breach-related payments.

Exporters must provide clear and specific descriptions of goods, while Shed officers must verify the item-specific applicability of Compulsory Compliance Requirements and avoid insisting on unwarranted compliances. Export consignments must not be held without valid reasons. Genuine difficulties must be recorded in writing and escalated, with approval, to the officer responsible for export examination; routine escalation is to be avoided. The designated Nodal Officer is to resolve internal issues and coordinate with stakeholders, where possible, to expedite export clearance.

Penalty for search-related undisclosed income applies only where the income falls within the statutory definition of undisclosed income; a search statement alone is insufficient. Estimated gross profit offered on alleged commission sales reflected in iPhone data was not shown to represent unrecorded income, an undisclosed asset, false expenditure, or other incriminating material covered by that definition. In the absence of corroborative evidence establishing that the estimated profit was actual undisclosed income, penalty was not leviable and was cancelled.

Importers seeking concessional-duty treatment must provide one-time prior information in Form IGCR-1 through the common portal, obtain an IGCR Identification Number, and maintain a continuity bond. The identification number, bond particulars and exemption details must be declared in the bill of entry, with automatic bond debit on clearance. Routine receipt and job-work intimations are discontinued, but short-receipt reporting, invoice or e-way-bill-based movement records, and monthly reporting remain mandatory. Imported goods must be used for the intended purpose within six months or be re-exported or cleared on payment of differential duty and applicable interest.

Refund-related proceedings under the Chhattisgarh GST framework are to be administered uniformly through implementation, with necessary modifications, of the provisions contained in Circular No. 181/13/2022-GST. Issued under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, the incorporated refund clarifications operate as if issued under that Act and remain subject to adaptations necessary for application under the State GST framework.

Electronic service of GST enforcement communications is directed through implementation, with necessary modifications, of Instruction No. 04/2023-GST under the Chhattisgarh Goods and Services Tax Act, 2017. The framework requires the proper officer to serve a summary of notice in FORM GST DRC-01 and electronically upload on the portal a summary of order in FORM GST DRC-07.

Financial-service digitisation may expand access without ensuring consumer confidence where customers cannot understand processes, assess risks or feel secure in financial decisions. Opaque claims, redemptions, eligibility criteria and approval stages can weaken trust and discourage insurance, investment and credit participation. Hidden charges, complex documentation, forced bundling and target-driven sales practices may further impair informed choice. Greater transparency, simplified communications, real-time process visibility and AI-assisted guidance are identified as measures to reduce cognitive friction and strengthen consumer control.