Rule 138E notification under the Telangana Goods and Services Tax Rules, 2017 is deferred by substituting 21 June 2019 with 21 August 2019 as the effective date. The amendment is made by the State Government under section 164, on the Council's recommendations and in the public interest.

Section 80-IA(4) deduction may be claimed for the first time in a return filed in response to a Section 153A notice because that provision overrides Section 139 and requires assessment of total income. The return-filing requirements under Sections 80A(5) and 80AC do not bar such a Chapter VI-A claim, whether the earlier assessment is abated or unabated. However, the statutory Explanation excludes government-awarded works contracts from the infrastructure deduction. Civil works performed under government contracts, without evidence of developer-level entrepreneurial or financial risk, remain works contracts despite mobilisation advances, periodic payments, retention amounts or performance guarantees. The deduction therefore fails where the activity is substantively contractual execution rather than eligible infrastructure development.

GST does not apply where an overseas holding company directly issues ESOPs, ESPPs or RSUs to employees of its domestic subsidiary and the subsidiary reimburses only the cost of the securities on a cost-to-cost basis. Securities are neither goods nor services, and employee compensation under an employment arrangement is outside supply. However, any additional fee, markup, commission or similar recovery above the securities cost is consideration for facilitating or arranging the transaction. GST applies to that additional amount under reverse charge as an import of services by the domestic subsidiary.

FORM GST ITC-04 filing deadline is extended until 31 August 2019 for declarations concerning goods dispatched to, or received from, a job worker during July 2017 to June 2019. The extension supersedes the earlier deadline notification while preserving actions already taken or omitted before supersession.

RoSCTL Scheme amendments remove specified conditions concerning transferee-holders of duty credit scrips by deleting paragraph 4(2), paragraph 5(5), and the reference to "the transferee" in paragraph 6. Corresponding amendments to the Electronic Duty Credit Ledger Regulations extend the validity of RoSCTL scrips from one year to two years from their date of generation.

Place of supply for goods supplied to an unregistered person is the recipient's address recorded on the invoice, or the supplier's location where no recipient address is recorded. Recording the recipient's State name is deemed to be recording an address. Where billing and delivery addresses differ, including e-commerce supplies, the delivery address recorded on the invoice determines the place of supply. The supplier may record the delivery address as the recipient's address for this purpose.

Employees' provident fund contribution was treated as timely where payment was initiated through a challan and debited from the employer's bank account before the statutory due date. A reversal on the due date, caused by technical glitches in the EPFO portal or bank account, followed by remittance after the due date did not justify disallowance where sufficient funds were available and the employer was not responsible for the short delay. The disallowance was therefore directed to be deleted.

Indian Customs EDI System (ICES 1.5) processing for import and export clearance commences at ICD Hirnoda, Jaipur (INHDA6), enabling computerized processing of Bills of Entry and Shipping Bills. M/s Hasti Petro Chemicals and Shipping Ltd. is appointed custodian and Customs Cargo Service Provider for the ICD and is permitted to commence operations after fulfilling applicable customs and cargo-area requirements. State Bank of India, SMS Highway Branch, is authorised to collect customs duty and make duty drawback and refund payments under the EDI system.

Dividend income of a life-insurance company remains exempt where the special computation regime for insurance business does not displace the statutory dividend exemption. Section 44 governs computation of insurance-business profits only to the extent of the provisions specified and does not exclude the exemption available for dividend income. The special scheme under section 44 and the First Schedule also governs insurance-business computation, so disallowance of expenditure relating to exempt income under section 14A read with Rule 8D does not apply to an insurance company.

QualityKiosk Technologies has established a Hyderabad engineering hub to expand AI reliability engineering, AI assurance and agentic engineering capabilities. The centre supports engineering, marketing, branding, analyst-relations and advisory functions, while serving enterprise demand for AI reliability, product engineering, CloudOps and automation. It advances an AI reliability operating framework covering AI for reliability, reliability of AI, agentic engineering, shift-right engineering, frontier-system reliability, observability and platform-based delivery to promote governance, resilience, operational trust and assurance in AI-powered systems.

Post-supply discounts granted through tax credit notes may be excluded from taxable value only when the recipient reverses input tax credit attributable to the discount, in addition to the requirements of a pre-supply agreement and invoice linkage. Pending portal-based verification, suppliers may obtain a CA/CMA certificate, or a recipient undertaking or certificate where the aggregate tax involved is within the prescribed threshold. These records must identify relevant credit notes, invoices, and reversal details, and are admissible evidence in scrutiny, audit, investigation, and other proceedings, including for prior periods.

Refund claims for courier imports under Section 27 of the Customs Act, 1962 are automated through the ECCS Refund Module. Authorised Couriers may electronically file claims with supporting records and bank details, receiving a Refund Request Number for processing and tracking. The Proper Officer must communicate deficiencies within 10 days, issue acknowledgements after rectification, and electronically communicate show-cause notices and speaking orders. Manual or ECCS filing is allowed until 30 September 2026; thereafter, fresh claims for Courier Bills of Entry must be filed through ECCS unless written approval permits manual filing.

Supplying coffee, tea and milk through vending machines at clients' premises for per-cup charges falls within taxable outdoor catering service. Catering includes direct or indirect supply of food, edible preparations and non-alcoholic beverages, and service provided at a location other than the caterer's own premises is treated as outdoor catering. The arrangement's predominant character is beverage provision at clients' premises; procurement and supply of ingredients remain incidental. VAT paid on ingredients does not remove service-tax liability because VAT applies to the goods component while service tax applies separately to the service component. The service-tax demand is therefore sustainable.

For reverse-charge supplies received from unregistered persons, the relevant financial year for the input tax credit limitation period is the year in which the registered recipient issues the required self-invoice, not the year of receipt of supply. The recipient must issue the invoice and pay reverse-charge tax in cash. Credit is available on the prescribed tax-paying document, subject to tax payment and applicable input tax credit conditions and restrictions. Delayed self-invoicing and tax payment require payment of interest, and delayed issuance may attract penal action.

Ex parte confirmation of a penalty without merits-based consideration warranted remand where explanations and supporting material on loan transactions had already been furnished. The first appellate proceedings began substantially after the appeal was filed, hearings intervened during the pandemic, and dismissal for non-substantiation occurred without adjudicating the material on record. The matter was remitted to the first appellate authority for fresh merits-based adjudication after providing the assessee a reasonable opportunity to present its case.

The special procedure requires manufacturers to report final-packing machine details in FORM GST SRM-I. Make and model are optional, but machine number is mandatory and may be self-assigned where unavailable. Electricity-consumption rating may be certified by a practicing Chartered Engineer where machine records do not provide it. The procedure excludes Special Economic Zone units and specified manual packing operations. It applies to job workers and contract manufacturers, while the principal manufacturer bears compliance responsibility for an unregistered job worker or contract manufacturer.

Ad hoc additions for cash deposits during demonetisation require a speaking appellate determination explaining why the deposits remain unexplained. Sustaining an addition without recorded reasons or a reasoned basis for rejecting the explanation cannot be maintained. The unsupported sustained addition was deleted in favour of the assessee.

Hybrid Annuity Model road construction and operation-and-maintenance obligations constitute a single continuous supply of services and cannot be split merely because payments are staggered. If an invoice is issued by the contractual specified date or event-completion date, tax liability arises on the earlier of invoice issuance or payment receipt. If not, liability arises on the earlier of the contractual payment due date, treated as the service-provision date, or payment receipt. Interest included in annuity or instalment payments is includible in taxable value.

Cash deposits during demonetisation attributable to cash sales recorded in regular books cannot be treated separately as unexplained cash credit where sales, purchases, quantitative stock records and VAT records support the transactions. The sales proceeds and resulting profit were already reflected in the accounts and returned income. Without defects in those records or evidence that the sales were bogus, taxing the deposited sale proceeds again would duplicate income already brought to tax. The addition of deposits arising from undisputed recorded cash sales was therefore deleted.

"Ekal Anubandh" enables importers and exporters to execute a Single All-India Multi-Purpose Electronic Bond through ICEGATE instead of separate transaction-wise customs bonds. Users may select applicable obligations, upload supporting documents, pay stamp duty electronically and complete Aadhaar-based e-signing through NeSL after customs approval. Electronic bank guarantees issued by NeSL-integrated banks may be linked to electronic or physical bonds after validation of the applicant, authorised signatory and bond reference. Manual bonds and guarantees remain an exceptional interim option for documented technical failures, subject to prior approval and limited permissions.