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· Adullam ConsultingAdullam guide

Officer liability in India

Summary

Taxes collected for the state, like TDS and GST, can expose officers personally.

Key points
  • Limited liability doesn't shield officers fully
  • Expat directors take note
  • Deadlines are the cheapest defence
For Korean companiesExpat directors should check TDS and GST payments monthly.

More

· IANS · Punjab KesariGST

First set of GST changes notified, in force from 1 November

CBIC notified the first set of 57th GST Council changes on 26 October. From 1 November 2026, post-sale discount and credit-note rules are simplified, inverted-duty refunds can be paid 90% provisionally after risk checks, and the place of supply for intermediary services moves to the recipient's location.

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· Business StandardGST

CBIC tightens GST notices: split by year, prove fraud claims

Circulars issued on 26 October (including Circular 258) require multi-year GST notices to show the demand year by year, with facts, evidence, legal provisions and the exact tax. Unpaid tax or a mismatch alone no longer justifies invoking fraud or suppression provisions without specific evidence of intent.

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Officer liability in India · Adullam Tax & Accounting