Recorded satisfaction under section 153C must establish that seized material relates to the assessee and bears on the determination of the assessee's total income. These requirements apply to seized digital evidence and are necessary for jurisdiction to initiate proceedings and make an assessment. Satisfaction that does not address both matters is insufficient to support the resulting assessment.

The jurisdictional satisfaction note under section 153C must disclose how seized incriminating material bears on the other person's total income for the relevant assessment years. A common note covering multiple years must establish that connection for those years; assessments without the required jurisdictional satisfaction cannot stand, and additions based on invalid assessments cannot survive. Additional legal grounds may be admitted where they go to the root of the matter and require no fresh investigation of facts.

The reassessment notice under section 148 of the Income-tax Act, 1961, for assessment year 2017-18 was time-barred, invalid and without jurisdiction. It was dated 31 March 2021 but served by email on 1 April 2021, as confirmed by the respondent. No notice under section 148A(b) was issued pursuant to the Supreme Court's directions.

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.

An application to change the principal place of business continues to be examined by the proper officer under Rule 19 of the Central Goods and Services Tax Rules, 2017. For other changes, including the legal name, business personnel and additional places of business, the registration certificate stands amended upon submission and online validation. Online verification of the mobile number and email address of the primary authorised signatory and one selected promoter, partner, director, Karta, member or trustee is mandatory. OTP verification must be completed within three days of submission; otherwise, an Application Reference Number (ARN) will not be generated.

Taxpayers may select either the existing Section 10(1) categories or the new category for a person eligible under Section 10(2A), but cannot select both options. Multiple existing categories may be selected; the new category is a single selection. Composition taxpayers may change or update their category through an amendment application in Form REG-14. They must ensure that the selected category is correctly updated across all GSTINs linked to the same PAN.

Additional notified goods include used cooking oil under heading 1518, plastic waste and scrap under heading 3915, tyre waste and scrap under heading 4004, and electrical and electronics waste and scrap under heading 8549. For TDS registration, taxpayers engaged in these goods categories must select "Others" under "Constitution of Business" in Part B of Table 2 of Form GST REG-07. They must specify the relevant dealer category in the text box that appears, complete the remaining details and submit the application.

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.

GST revenue collections for October 2026 comprised gross domestic revenue of Rs. 1,59,044 crore and gross import revenue of Rs. 72,246 crore. Total gross GST revenue was Rs. 2,31,290 crore, an increase of 22.9% over October 2025. Refunds for October 2026 totalled Rs. 27,934 crore, comprising domestic refunds of Rs. 14,007 crore and export IGST refunds through ICEGATE of Rs. 13,927 crore. Net GST revenue was Rs. 2,03,356 crore, up 25.6% from October 2025; this included net domestic revenue of Rs. 1,45,037 crore and net customs revenue of Rs. 58,319 crore.

SCOMET authorisation-based facilitation under Chapter 10 of the Handbook of Procedures, 2023 extends with immediate effect to eligible holders of valid 4-Star or 5-Star Status Holder Certificates, subject to other prescribed conditions. For re-export to vendors or OEMs under the General Authorisation for Export after Repair in India (GAER), either certificate meets the certification requirement, but ICP compliance remains mandatory. GAER validity for export of imported SCOMET items after repair is extended from one year to three years from the date of issue. Post-shipment reports must be submitted within 30 days from the end of each quarter, subject to other applicable conditions.

For a fresh issue, the investment manager must file the initial offer document through a merchant banker with the regulator and recognised stock exchanges. The regulator endeavours to send comments within seven working days, and the exchanges must decide on in-principle approval within 15 working days of receiving the application and required documents. The final offer document must also be filed. Fresh issues generally require prior approval by at least 75% of votes cast, subject to exceptions for simultaneous initial offerings and subsequent offerings within an already approved overall limit.

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.