Section 14A disallowance is not applicable where no exempt income is earned in the relevant year, with the 2022 amendment treated as prospective. Commercial-floor depreciation and related expenses require verification of their connection with business use. Notional rent does not arise on advances for flats before possession or registration. Interest paid to a specified mutual fund is exempt from tax deduction, while tax-deducted payments do not attract disallowance. Demerger-related stamp duty may qualify for amortisation. The key points also address prevention of double taxation of accrued interest, verification of interest on property-acquisition advances, deductibility of debenture-related interest costs, and reconciliation of Form 26AS discrepancies.

Late fee for delayed furnishing of FORM GSTR-4 for financial years 2021-22 onwards is capped through waiver of the amount exceeding prescribed limits. Where State tax payable in the return is nil, late fee exceeding Rs. 250 is waived; for other registered persons, late fee exceeding Rs. 1,000 is waived. The waiver applies where registered persons fail to furnish FORM GSTR-4 by its due date and takes effect from 1 June 2021.

Helpdesk operations at every circle and ward must be ensured by Deputy Commissioners (Administration) for smooth functioning within their jurisdiction. Helpdesks are to operate as service centres assisting taxpayers with electronic filing of returns and GST/VAT registration.

GST fake registration detection and input tax credit fraud prevention require time-bound verification of suspicious GSTINs identified through analytics, intelligence, and field inputs. Non-existent or fictitious taxpayers may face registration suspension or cancellation, while input tax credit may be blocked in the Electronic Credit Ledger. Recipients claiming credit on invoices without underlying supplies must be identified through GSTR-1 data, with demand and recovery action or inter-jurisdictional referral supported by relevant evidence. Weekly reports and GSTIN-wise final feedback must record verification, enforcement action, detected evasion, recovery, and fraud patterns.

Courier Shipping Bill-V prescribes the information and declaration format for courier export consignments. It requires courier, shipment, exporter, consignee, invoice, goods-description, valuation, e-commerce and MEIS particulars. GST-related details include GSTIN, invoice references, export supply on payment of IGST, export against Bond or UT, and IGST paid. The authorised courier must confirm exporter authorisation to book the shipment and act for clearance and export, and must abide by the exporter's declaration.

Warehouse licensees must submit complete licence or modification applications, maintain digitally signed records and monthly returns, preserve records for at least five years, and keep off-site digital backups with audit trails. Continued compliance requires valid all-risk insurance, solvency certification where applicable, lease documentation and updated bonds. Licence cancellation requires clearance of government dues, absence of warehoused goods where required, and no pending proceedings. Warehousing-period extension applications must be filed in advance with prescribed security and a non-deterioration declaration. Risk-based audits apply, and official communications must use the designated electronic channel.

Special drought relief paid to paddy farmers through procurement agencies formed part of gross turnover under the Haryana General Sales Tax Act, 1973 where commission agents included it in sale invoices and charged and collected it from the purchaser with the paddy price. Although the payment was intended as relief rather than minimum support price, it was inseparable from the consideration for the paddy sale and purchase. The amount was therefore included in the taxable sale and purchase value and was exigible to tax.

HSN code disclosure on Rajasthan GST tax invoices is based on annual turnover in the preceding financial year. No HSN digits are required for turnover up to rupees one crore fifty lakhs; two digits are required where turnover exceeds that amount and is up to rupees five crores; and four digits are required for turnover of rupees five crores and above. These requirements apply to tax invoices under the Rajasthan Goods and Services Tax Rules, 2017, from 1 July 2017.

Electronic verification under the Rajasthan Goods and Services Tax Rules, 2017 includes an electronic verification code generated through net-banking login on the common portal and an electronic verification code generated on the common portal. The revised verification mechanism applies from 23 June 2017.

GST registration functions are assigned to Deputy Commissioners or Assistant Commissioners of State Tax for regular-circle jurisdictions and to State Tax Officers for independent-headquarters ward jurisdictions. Registration involving casual taxable persons and non-resident taxable persons intending to make supplies is assigned to the Deputy Commissioner or Assistant Commissioner of State Tax of the regular circle. If the designated officer is unavailable, the Joint Commissioner (Administration) may allocate the work to another officer. Where multiple independent-headquarters wards exist, the State Tax Officer of the lowest-numbered ward performs registration functions.

AEO certificates expiring between 1 April 2021 and 31 May 2021 receive an extension until 30 June 2021 to facilitate renewal. The extension does not apply to entities found ineligible for continuation under the AEO Programme. AEO-T1 and AEO-T2 certificates ordinarily remain valid for three years, while AEO-T3 and AEO-LO certificates ordinarily remain valid for five years.

Audited books for turnkey power projects cannot be rejected merely because a fixed-price contract produced losses where supporting records establish receipts, expenditure and accounting reliability; presumptive profit estimation is then unwarranted. Cost-to-cost freight reimbursements paid by the head office to independent shipping agencies without markup do not justify a transfer-pricing adjustment, and a customer contract price may serve as an internal comparable where the project office records revenue and bears execution risks. Expenditure subject to tax deduction at source remains allowable when the tax is deposited before the return-filing due date. Brought-forward business losses may be set off against presumptive business income, but unabsorbed depreciation may not be so adjusted.

Persons packing unit-container goods bearing a brand name must file an affidavit voluntarily forgoing any actionable claim or enforceable right in that brand name before the jurisdictional Joint Commissioner of State Tax. The affidavit must state the brand name, related commodity, and pending brand-registration applications. Authorities must accept and register affidavits, issue acknowledgements, verify compliance with applicable conditions, and communicate accepted affidavit details to the jurisdictional proper officer for compliance monitoring.

Integrated tax exemption for specified medical imports is enabled in the customs system under Notification No. 32/2021-Customs. Importers and customs brokers must use the applicable Annexure A serial number for eligible goods. Covered categories include remdesivir-related products, diagnostic marker kits, oxygen equipment and supplies, ventilators, high-flow nasal cannula devices, non-invasive ventilation equipment, COVID-19 vaccines, and amphotericin B. Specified remdesivir manufacturing material and parts for oxygen-related equipment require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

The time limit for filing FORM GST ITC-01 was extended until 31 October 2017 for registered persons who became eligible during July, August, or September 2017 to claim input tax credit. The extension applies to declarations of eligibility for input tax credit under the Rajasthan GST framework.

FORM GST TRAN-1 filing period under rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 was extended until 30 November 2017. The extension was issued under rule 117 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017, on the Council's recommendations, and superseded the earlier extension notification.

Preferential duty claims under trade agreements require additional Certificate of Origin declarations in Bills of Entry. For agreements where a Certificate of Origin is valid for only one import or importing operation, its number cannot be used in more than one Bill of Entry. The same Certificate of Origin number may, however, cover multiple items in a single Bill of Entry. Assessing and examining officers must verify that the number declared in the Bill of Entry matches the submitted Certificate of Origin copy.

CBG development is presented as a route for converting agricultural and organic waste into biomethane, bio-fertiliser and briquettes while reducing fossil-fuel imports, crop-residue burning and waste-management burdens. NexGen Energia's asset-light land-partner model uses landowner-provided sites while the company designs, installs and operates plants, including gas upgrading and offtake logistics. Anaerobic digestion and alternative gas-purification technologies support use of agricultural residue, food waste, manure and distillery effluent. Expansion is linked to the GOBARdhan National Circular Bioenergy Scheme, despite capital, feedstock-aggregation and commissioning constraints.

Rajasthan Authority for Advance Ruling is brought into operation from 22 December 2017. The State Government appoints that date for commencement of the earlier notification concerning the Authority for Advance Ruling under the Rajasthan Goods and Services Tax Act, 2017.

RMS-based processing of duty drawback claims applies after filing of the corresponding Export General Manifest. Shipping bills are risk-assessed and either facilitated for automatic entry into the scroll-in queue or routed to the proper Customs officer for verification and processing. Facilitated cases are shown in designated drawback reports and flagged in the temporary drawback scroll, with recall available for further scrutiny. Required drawback documents may be uploaded through e-Sanchit at shipping bill filing using applicable document codes.