This is an advance information to the all users - Taxpayers and Tax Officers, of GST System who use Digital Certificate Signature on the GST Portal. A new version of emSigner (v3.3) is being made available for download for the purpose of providing compatibility with tokens (USB dongles) that are issued on or after 21-September-2026. A. Users with valid certificates: There is no change for the users having existing valid digital certificates and their existing token (USB Dongle) are working... ... ...

Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 CCT/26-4/2017-2018/C/2072 Dated: 07th November, 2019 CIRCULAR (No. 29 / 2019-20 - GST) Subject- GST on license fee charged by the States for grant of Liquor licences to vendors reg. Services provided by the Government to business entities including by way of grant of privileges, licences, mining rights, natural resources such as spectrum etc. against payment of consideration in the ... ... ...

GST on directors' remuneration depends on employee status and the nature of the payment. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under reverse charge. Salary recorded in the company's books and subjected to tax deduction at source as salary is treated as employee remuneration outside Schedule III. Separately recorded non-salary remuneration subjected to tax deduction as professional or technical fees is treated as taxable consideration, and the company must discharge GST under reverse charge.

Development financing for Viksit Bharat is framed as a joint Union-State and private-sector task requiring higher savings and investment, fiscally resilient public finances, and mechanisms to mobilise private capital. Fiscal sustainability requires State-wise debt assessments and fuller disclosure of off-budget borrowings, guarantees, arrears and borrowings through State-owned entities. Public resources are expected to play a catalytic role in attracting private investment, supported by predictable rules, enforceable contracts, faster dispute resolution and stronger investment protections.

The PMLA-IBC interface addresses reconciliation of insolvency resolution with anti-money-laundering enforcement where corporate debtor assets are attached during resolution. Section 32A is central to this interaction, although harmonised implementation remains challenging. The framework also considers money-laundering stages, hawala transactions, financial investigation, asset tracing, and evolving judicial approaches to aligning insolvency objectives with enforcement measures.

Subordinate legislation and regulatory mechanisms are important tools for maintaining responsiveness within the insolvency framework. Regulations may be framed for provisions of the Code and for fulfilment of its purposes and objectives, enabling practical responses to emerging issues. The interaction between primary legislation, regulations and market developments supports continuing refinement of insolvency law in line with changing conditions.

Depreciation on newly acquired assets is restricted to 50% of the prescribed rate where the asset is acquired during the tax year and put to use for less than 180 days. The 2025 wording omits the expression "for a period" used in the corresponding 1961 provision. While the earlier expression is understood to refer to the elapsed period of use rather than actual working days, the revised wording may support an interpretation based on actual operational days, potentially causing disputes over full-year depreciation eligibility.

Rule 26(3) makes authentication of GST notices and adjudication orders mandatory through the prescribed signature or verification method. Portal upload, reference numbers, electronic generation, and an officer's authenticated login may evidence system access or transmission, but cannot replace authentication of the statutory document. Complete absence of authentication is a foundational defect: the notice or order is non est, cannot be cured as a minor procedural error, and cannot sustain recovery founded on it.

Currency seized as evidence of hawala transactions, illegal gratification, or fraudulent licence closures may be a thing under Section 110(3) rather than goods under Section 110(1). The six-month show-cause notice safeguard applies to goods seized for confiscation, not to documents or things useful or relevant to Customs proceedings. Retention of currency as evidentiary material has no prescribed outer time limit, but requires a bona fide seizure and demonstrable nexus to the investigation.

A zero-tolerance approach is identified under which fabricated or non-existent AI-generated precedents cannot be treated as valid legal authority, even where the false material did not directly influence reasoning. Rigorous verification of case law is an essential responsibility of adjudicating officers. AI-assisted tools may support legal research but cannot replace human diligence in confirming the authenticity of authorities relied upon.

GST electronic authentication requires use of the prescribed verification mode and identification of the authorised signatory. Digital signatures, e-signatures, and Electronic Verification Codes are distinct mechanisms, while scanned signatures, typed names, portal access, and service do not by themselves establish document authentication. Departmental notices and orders must be attributable to the issuing officer through the applicable statutory method. An unsigned annexure may nevertheless form part of a digitally authenticated order when expressly incorporated. Electronic record admissibility remains distinct from authentication, proof, and substantive correctness.

Section 9 insolvency proceedings concerning a claimed operational debt for GST-related professional services require a debt that has crystallised and is undisputed. A disputed result-linked fee, where contractual success, finality of the underlying GST proceedings, and professional permissibility are contested through contemporaneous correspondence and invoice rejection, may constitute a genuine pre-existing dispute beyond the limited Section 9 jurisdiction. Pending or remanded GST proceedings may prevent a demand reduction from creating an unconditional fee entitlement.

Post-conviction settlement cannot support compounding of a cheque-dishonour offence once a merits-based revision has finally affirmed the conviction and sentence. Inherent jurisdiction under Section 482 CrPC and Section 528 BNSS does not permit review, alteration, or nullification of a final judgment of a co-ordinate Bench. After final disposal, the Court is functus officio except to correct clerical or arithmetical errors. A later settlement therefore does not revive the concluded proceeding, leaving the final conviction and sentence unaffected.

Compensatory tax on the entry of goods into a local area is examined through the direct and immediate effect test and the principle of equivalence. The State bears the burden of establishing a quantifiable and measurable benefit corresponding to the levy. Key constitutional questions include the validity of retrospective validating legislation under Entry 52 of List II and whether entry tax satisfies Article 304 requirements of non-discrimination, reasonableness and public interest.

CENVAT credit cannot be denied when supporting invoices have been furnished in response to an audit objection and form part of the record. Failure to consider those invoices undermines the basis for disallowing credit. Where the invoices substantiate that credit was correctly availed, the credit remains allowable and no penalty is imposable.

CENVAT credit under Rule 2(l) covers brokerage, commission, membership fees, detention charges and insurance where they serve sales promotion or have a manufacturing nexus. Commission-based sales of dutiable goods fall within sales promotion, while storage-related detention costs and insurance for plant, stock and goods in transit remain eligible. Canteen and employee transportation services are excluded despite statutory welfare obligations. Where wrongful credit lacks fraud or wilful misstatement, penalty is limited to 10% and confined to irregular credit relating to rent-a-cab and staff-welfare services.

Rule 5 of the Cenvat Credit Rules permits refund of unutilised export-related credit without item-wise or one-to-one matching of duty-paid inputs to exported goods, where inputs were used in manufacture and exports made the credit unusable. Verified purchase, input and export records support refund, subject to exclusions for short shipments. Full repayment of drawback removes the refund bar; an unchallenged determination of that issue attains finality and cannot be reopened by a remand limited to verification and quantification. Final determinations denying disallowance require consequential implementation. Although an unstayed appeal does not halt recovery proceedings, recovery of an allegedly erroneous refund and related interest fail when the refund is sustainable.

Rule 3(1) of the CENVAT Credit Rules establishes substantive entitlement to credit of eligible duties, while Rule 9 governs the supporting documentation. The proviso to Rule 3(1) should be read harmoniously with the objective of preventing cascading duties and should not be treated as an exclusive restriction confining credit to central excise duty on capital goods. Following debonding, inputs and capital goods on which assessed duty is paid become duty-paid goods for Domestic Tariff Area manufacture. Their earlier duty-free procurement under the EOU scheme does not bar credit of eligible duties actually paid on debonding.

Delayed payment of determined monthly duty is addressed by the second proviso to Rule 9, requiring payment of outstanding duty with interest. The seventh proviso applies only when non-payment continues during operation of packing machines and requires duty to be calculated on the higher of declared operating machines or machines available for production. Sealed or inoperative machines, including machines sealed by the Department, are not available for production absent reliable evidence of operation or misdeclaration. Accordingly, where only declared machines operated, delayed payment does not justify differential duty based on sealed machines.

Research and Development cess must be paid before payment for imported technology, while the service-tax exemption is available to the extent of cess paid. Where cess was paid after the service-tax due date but its payment was undisputed, the exemption remained available in full rather than being denied for delay. The delay resulted only in delayed payment of service tax corresponding to the claimed exemption, attracting interest on that delayed tax payment.