Extension of limitation periods under the Chhattisgarh Goods and Services Tax Act, 2017 is governed, with necessary modifications, by the provisions issued on 20 July 2021 concerning the Supreme Court's order dated 27 April 2021. Exercising powers under section 168(1), the Commissioner of State Tax makes those provisions applicable under the Chhattisgarh GST Act to secure uniform application of the extended GST limitation framework.

A five-member special National Company Law Tribunal bench hearing Subhash Chandra's personal insolvency matter issued notices to all parties and restrained him from alienating property directly or indirectly. The restraint applies during the continuing insolvency proceedings and concerns dealings with the relevant property. The procedural measure requires the interested parties to participate in the matter.

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-III) JAWAH ARLAL NEHRUC US TOMS HOUS E, NHAV A SHEV A,TALUK A - URAN, DIST- RA IGAD - 400 707 F.NO. S/26-MISC- 12/TSK/2020-21/ JNCH Dated: 01.09.2021 PUBLIC NOTICE NO. 81/2021 DIN- 20210978NT000000B9BC Subject: Faceless Assessment - Creation of Facilitation Helpdesk - Reg. Attention of all Importers, Exporters, Customs Brokers and other stakeholders is invited to CBIC's Circular No.40/2020-Customs, dated 12.10.2020 and Public N... ... ...

Dynamic Quick Response (QR) Code compliance for business-to-consumer invoices is to be administered uniformly under the Chhattisgarh Goods and Services Tax framework in relation to Notification 14/2020-Central Tax. The corresponding central GST guidance on dynamic QR code applicability and compliance is applied, with necessary modifications, for implementation under the State GST law.

SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER For the Assessee : Shri Jahangir.D. Mistri, Shri Pranay Gandhi & Shri Harsh M. Kapadia For the Department : Shri Vachaspati Tripathi ORDER PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against the order of final Assessment Order and directions of the Dispute Resolution Panel - II, Mumbai [hereinafter in short "Ld. DRP"] dated 06.09.2010 for the A.Y. 2006-0... ... ...

GST rate treatment of laterals and other parts of sprinkler or drip irrigation systems is to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The provisions governing this issue in Circular No. 155/11/2021-GST shall apply with necessary modifications as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Ship-call based SCMTR monitoring requires allocation of an Assistant or Deputy Commissioner to each vessel for timely, error-free filing of import, export and transhipment manifests. The assigned officer must verify successful filing and acknowledgement, assist stakeholders in resolving user-level errors, and escalate unresolved systems issues through the SCMTR cell. Vessel-specific and transhipment monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses, and must be submitted weekly.

Elderly farmers whose fingerprints cannot be captured for Aadhaar authentication may approach an Aaple Sarkar Seva Kendra with their Aadhaar card and bank passbook. Loan-account details are verified on the scheme portal before authentication is initiated. If authentication fails, the concerned tehsildar verifies identity using the Aadhaar card, bank passbook and 7/12 land record extract. Eligible farmers receive loan-waiver benefits directly in their bank accounts after authentication, identity verification and satisfaction of the scheme's eligibility criteria.

Foreign-currency expenditure on technical services and telecommunications not recovered from customers or included in export turnover is not reducible from export turnover for Section 10A purposes. Interest on a foreign-currency loan to an associated enterprise is benchmarked at LIBOR plus 80 basis points, reflecting the lower risk compared with external commercial borrowings. Secondary interest adjustment on an upfront discount relating to assessment year 2007-08 is excluded because the primary adjustment predates the statutory cut-off. Education cess is not deductible under Section 37(1) following the retrospective amendment. Dividend distribution tax is not restricted to the claimed DTAA rates.

GST applicability to guarantee services supplied by the State Government to its undertakings or public sector undertakings for loans obtained by them is governed under the Chhattisgarh GST regime. For uniform application, the central GST framework concerning government-backed loan guarantees is adopted, subject to necessary modifications, and applies under the Chhattisgarh enactment to these guarantee services.

Handling of un-claimed, un-cleared, suspicious and detained import containers requires mandatory scanning, weighment, secure designated storage, reporting and verification. Containers without a Bill of Entry beyond 24 hours, or uncleared beyond 15 days subject to specified exclusions, fall within the controls. CFSs must maintain continuously monitored CCTV-secured storage areas and transfer covered containers there under supervision. Suspicious containers require immediate 100 percent examination, while designated-area containers require fortnightly physical verification. Containers pending clearance beyond 30 days are to be taken up for disposal under applicable customs procedures.

GST applicability to milling wheat into flour or paddy into rice for distribution under the Public Distribution System is to be administered uniformly within the Chhattisgarh GST framework. Under section 168(1) of the Chhattisgarh Goods and Services Tax Act, 2017, the central GST framework governing such milling applies with necessary modifications and is treated as issued under the State GST Act.

GST collections recorded year-on-year growth in August, with gross receipts reaching about Rs 2 lakh crore. Domestic transaction revenue increased to over Rs 1.37 lakh crore, while import-related revenue rose to Rs 62,604 crore. Refunds increased to Rs 31,795 crore, and net GST collections stood at Rs 1.68 lakh crore after refunds.

Electricity charges recovered by a mall owner from tenants through sub-meters, where separate electricity connections are unavailable, constitute consideration for supply of goods rather than renting of immovable property. Electricity procured from the distribution company and passed on to tenants is treated as trading in goods, which falls outside service tax. Such recovered charges are therefore excluded from the taxable value of renting of immovable property service and are not subject to service tax as rental consideration.

Construction services supplied to a government entity for turnkey works such as ropeway construction are governed by an adopted tax-rate clarification under the Chhattisgarh Goods and Services Tax framework. The central clarification applies with necessary modifications as though issued under the State GST law, ensuring uniform determination of the applicable tax treatment for such turnkey construction services.

Foreign travel expenditure incurred in providing software-development services qualified as allowable business expenditure where it formed part of operating and administrative costs under a cost-plus arrangement. The associated enterprise reimbursed the entire expenditure with a 15% mark-up, establishing a direct nexus between the travel costs and business income. As the revenue authorities did not rebut the underlying facts, the disallowances for both assessment years were deleted.

GST applicability to services supplied by Central and State Boards, including the National Board of Examinations, is determined by nationally issued GST guidance applied with necessary modifications under the Chhattisgarh Goods and Services Tax Act, 2017. The adopted framework operates as though issued under the State legislation, and GST treatment of covered board services is assessed by reference to that adapted framework.

Personal insolvency proceedings were reopened before a five-member special bench after a split view on a repayment plan. As no majority view existed, including that of the third member, no final order was in force and the repayment-plan determination could not be acted upon. Notices were issued to all parties, including dissenting creditors, and the guarantor was restrained from directly or indirectly alienating property pending further consideration. Dissenting creditors also challenged the repayment-plan determination before the appellate tribunal.

Section 200A acquired the power to compute and demand the Section 234E late-filing fee only from 1 June 2015. That enabling amendment applies prospectively, so filing or processing a TDS statement after that date does not authorise a fee demand where the underlying filing default relates to an earlier period. Late-filing fees for TDS statement defaults occurring before the effective date were therefore unsustainable and required deletion.

GST applicability to road construction activities involving consideration received through deferred payments or annuities is to be determined by applying, with necessary modifications, central GST guidance issued for such transactions. The adapted guidance applies under the Chhattisgarh Goods and Services Tax framework to secure uniformity in the GST treatment of road construction arrangements where payment is deferred and structured as an annuity.