@mudraforge/statutory 2.5.1 → 2.7.0

package/okf/direct_tax/special_rates_non_filer_206ab/circulars/cbdt_circular_11_2021_compliance_check.md

@@ -0,0 +1,20 @@
+---
+id: cbdt_circular_11_2021_compliance_check
+title: Compliance Check functionality for Section 206AB and Section 206CCA
+authority: Central Board of Direct Taxes (CBDT)
+date: 2021-06-21
+statutory_section: 206AB
+valid_from: 2021-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+---
+
+# CBDT Circular No. 11 of 2021 — Compliance Check for Section 206AB
+
+Under Section 206AB of the Income-tax Act, 1961, tax is deductible at higher rates on payments to specified persons who have defaulted on filing their income tax returns and have aggregate TDS/TCS of ₹50,000 or more.
+
+Key Rules:
+1. Deductor may use the API or portal functionality 'Compliance Check for Section 206AB & 206CCA'.
+2. If vendor PAN is marked as a specified person, tax must be withheld at twice the normal rate or 5%, whichever is higher.
+3. If vendor also lacks valid PAN (Section 206AA), higher of 206AA or 206AB applies.

package/okf/direct_tax/special_rates_non_filer_206ab/section.json

@@ -0,0 +1,56 @@
+{
+  "sectionId": "ITA1961_SEC206AB",
+  "sectionCode": "206AB",
+  "aliases": [
+    "206AB",
+    "206ab",
+    "sec206ab",
+    "section 206ab",
+    "non-filer tds",
+    "specified person higher rate",
+    "higher tds non-filer"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 206AB",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 397(3)",
+  "title": "Special provision for deduction of tax at source for non-filers of income-tax return",
+  "effectivePeriod": {
+    "validFrom": "2021-07-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "Every assessment year based on preceding FY return filing deadline"
+  },
+  "plainTextSummary": "Where tax is required to be deducted at source on any sum paid or payable to a specified person (a person who has not filed their ITR for the preceding financial year and has aggregate TDS/TCS of ₹50,000 or more in said year), the tax shall be deducted at the higher of: (i) twice the rate specified in the relevant Act, (ii) twice the rate in force, or (iii) 5%. If Section 206AA (no-PAN) also applies, tax is deducted at the higher of 206AA or 206AB rates. Does NOT apply to non-residents without a PE in India, or to Sections 192, 192A, 194B, 194BA, 194BB, 194-IA, 194-IB, 194M, 194N.",
+  "keyStatutoryThresholds": {
+    "priorYearAggregateTdsTcsThresholdInr": 50000,
+    "penaltyMultiplier": "Twice the applicable rate or 5%, whichever is higher",
+    "section206aaHarmonization": "Higher of Section 206AA rate (20%) or Section 206AB rate",
+    "exemptedSections": [
+      "192",
+      "192A",
+      "194B",
+      "194BA",
+      "194BB",
+      "194-IA",
+      "194-IB",
+      "194M",
+      "194N"
+    ]
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 11 of 2021",
+      "subject": "Compliance Check functionality for Section 206AB & Section 206CCA",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Compliance Check for Section 206AB & 206CCA verification report from Income Tax e-filing portal",
+    "Acknowledgment of Income Tax Return (ITR-V) for preceding assessment year",
+    "Vendor PAN Card / TRACES status verification",
+    "Form 26AS / AIS reconciliation confirming aggregate TDS/TCS history"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

package/okf/direct_tax/tds_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md

@@ -0,0 +1,20 @@
+---
+id: cbdt_circular_12_2022_perquisites
+title: Guidelines under section 194R of the Income-tax Act, 1961
+authority: Central Board of Direct Taxes (CBDT)
+date: 2022-06-16
+statutory_section: 194R
+valid_from: 2022-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+---
+
+# CBDT Circular No. 12 of 2022 — Guidelines under Section 194R
+
+Under Section 194R of the Income-tax Act, 1961, any person providing a benefit or perquisite to a resident arising from business or profession must deduct 10% TDS if the aggregate value exceeds ₹20,000 in a financial year.
+
+Key Principles:
+1. Covers benefits in cash, in kind, or partly in cash and partly in kind.
+2. Value is determined by fair market value (FMV) or purchase cost.
+3. Dealer incentive trips, sponsorship gifts, and free samples above de minimis fall within Section 194R scope.

package/okf/direct_tax/tds_perquisites_194r/section.json

@@ -0,0 +1,54 @@
+{
+  "sectionId": "ITA1961_SEC194R",
+  "sectionCode": "194R",
+  "aliases": [
+    "194R",
+    "194r",
+    "sec194r",
+    "section 194r",
+    "perquisites tds",
+    "business benefit",
+    "dealer incentives",
+    "sales incentives"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 194R",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 8, Item 12",
+  "title": "Deduction of tax at source on benefit or perquisite in respect of business or profession",
+  "effectivePeriod": {
+    "validFrom": "2022-07-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "Every April 1 (Cumulative ₹20,000 Threshold Resets Annually)"
+  },
+  "plainTextSummary": "Any person responsible for providing to a resident any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession, shall ensure that tax has been deducted at source at the rate of 10% of the value or aggregate of value of such benefit or perquisite, provided the value exceeds ₹20,000 in the financial year. Where the benefit is wholly in kind or partly in kind, the person providing it must ensure that tax is paid before releasing the benefit.",
+  "keyStatutoryThresholds": {
+    "annualExemptionLimitInr": 20000,
+    "standardDeductionRatePercent": 10.0,
+    "inoperativePanPenaltyRatePercent": 20.0,
+    "providerTurnoverPrerequisite": "Turnover > ₹1 Cr (business) or > ₹50L (profession) in preceding FY for individuals/HUFs. Companies/LLPs have no turnover floor.",
+    "benefitScope": "Covers free samples above de minimis, foreign/domestic dealer incentive trips, sponsor gifts, hotel accommodations, and capital assets transferred without adequate consideration per CBDT Circular 12/2022."
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 12 of 2022",
+      "subject": "Guidelines under section 194R of the Income-tax Act, 1961 - Benefit or perquisite in respect of business or profession",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    },
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 18 of 2022",
+      "subject": "Clarifications and removal of difficulties under section 194R",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Fair market value invoice / valuation report for benefits provided in kind",
+    "Proof of advance tax / ITNS 281 challan if tax was discharged in cash prior to benefit release",
+    "Recipient Permanent Account Number (PAN) validation record",
+    "Company annual dealer / channel incentive scheme documentation"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

package/okf/indirect_tax_gst/composition_levy_sec10/circulars/cbic_notification_14_2019_composition.md

@@ -0,0 +1,20 @@
+---
+id: cbic_notification_14_2019_composition
+title: Threshold limit for composition levy under Section 10
+authority: Central Board of Indirect Taxes and Customs (CBIC)
+date: 2019-03-07
+statutory_section: 10
+valid_from: 2019-04-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://taxinformation.cbic.gov.in/
+---
+
+# CBIC Notification No. 14/2019-Central Tax — Composition Scheme Thresholds
+
+Under Section 10 of the CGST Act, 2017, the turnover threshold for composition scheme eligibility is ₹1.5 Crore (₹75 Lakhs for specified special category states).
+
+Key Restraints:
+1. Composition taxpayers must NOT collect tax on supplies.
+2. Must issue a Bill of Supply, NOT a Tax Invoice.
+3. Recipients are prohibited from taking ITC on composition purchases.

package/okf/indirect_tax_gst/composition_levy_sec10/section.json

@@ -0,0 +1,50 @@
+{
+  "sectionId": "CGST2017_SEC10",
+  "sectionCode": "10",
+  "aliases": [
+    "10",
+    "sec10",
+    "section 10",
+    "composition scheme",
+    "composition levy",
+    "bill of supply",
+    "composition dealer"
+  ],
+  "governingStatute": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
+  "statutorySection": "Section 10",
+  "title": "Composition levy and ineligible tax invoice restrictions",
+  "effectivePeriod": {
+    "validFrom": "2017-07-01",
+    "validTo": "OPEN_ENDED"
+  },
+  "plainTextSummary": "A registered person whose aggregate turnover in the preceding financial year did not exceed ₹1.5 Crore (₹75 Lakhs for Special Category States) may opt to pay an amount in lieu of tax under the composition scheme. A composition taxpayer is strictly prohibited from collecting any tax from the recipient and cannot issue a tax invoice (must issue a Bill of Supply). Consequently, a recipient purchasing from a composition supplier is legally prohibited from claiming any Input Tax Credit (ITC) under Section 16(2) and Section 10(4). Any tax erroneously charged by a composition dealer is uncollectible and blocked.",
+  "keyStatutoryThresholds": {
+    "turnoverCeilingGeneralStatesInr": 15000000,
+    "turnoverCeilingSpecialCategoryStatesInr": 7500000,
+    "taxCollectionProhibition": "Strictly prohibited from collecting tax from recipient u/s 10(4)",
+    "itcEligibility": "Zero ITC available to recipient purchasing from composition supplier",
+    "mandatoryInvoiceHeader": "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES"
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Notification No. 14/2019-Central Tax",
+      "subject": "Prescribing threshold limits for composition levy under Section 10 of CGST Act",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    },
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Central Goods and Services Tax Rules, 2017 Rule 5",
+      "subject": "Conditions and restrictions for composition levy and bill of supply mandates",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Bill of Supply issued by supplier under Rule 49 (tax invoice is invalid)",
+    "Verification of mandatory declaration 'composition taxable person, not eligible to collect tax on supplies'",
+    "GST portal registration status confirmation (Taxpayer Type: Composition)",
+    "Accounting entry ensuring zero GST charged and zero ITC claimed"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

package/okf/indirect_tax_gst/credit_debit_notes_sec34/circulars/cbic_circular_137_2020_credit_notes.md

@@ -0,0 +1,20 @@
+---
+id: cbic_circular_137_2020_credit_notes
+title: Clarification on issues relating to credit notes under Section 34
+authority: Central Board of Indirect Taxes and Customs (CBIC)
+date: 2020-04-13
+statutory_section: 34
+valid_from: 2020-04-13
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://taxinformation.cbic.gov.in/
+---
+
+# CBIC Circular No. 137/07/2020-GST — Credit Notes under Section 34
+
+Section 34 of the CGST Act, 2017 governs the issuance and tax adjustments of credit and debit notes.
+
+Key Clarifications:
+1. Credit notes may be issued for deficiency in services, return of goods, or price adjustments post-invoice.
+2. Deadline for declaring credit notes and adjusting output tax is the 30th day of November following the end of the financial year.
+3. No output tax reduction if tax burden has been passed on to any other person (unjust enrichment doctrine).

package/okf/indirect_tax_gst/credit_debit_notes_sec34/section.json

@@ -0,0 +1,50 @@
+{
+  "sectionId": "CGST2017_SEC34",
+  "sectionCode": "34",
+  "aliases": [
+    "34",
+    "sec34",
+    "section 34",
+    "credit note",
+    "debit note",
+    "gst credit note",
+    "tax invoice adjustment"
+  ],
+  "governingStatute": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
+  "statutorySection": "Section 34",
+  "title": "Credit and debit notes statutory adjustments and return filing deadlines",
+  "effectivePeriod": {
+    "validFrom": "2017-07-01",
+    "validTo": "OPEN_ENDED"
+  },
+  "plainTextSummary": "Where one or more tax invoices have been issued for supply of any goods or services and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where goods supplied are returned, the registered supplier may issue to the recipient one or more credit notes. The supplier must declare details of such credit note in the return for the month during which such credit note has been issued, but not later than the thirtieth day of November following the end of the financial year in which such supply was made, or date of furnishing of the relevant annual return, whichever is earlier. No reduction in output tax liability of supplier is permitted if the tax incidence has been passed on to any other person.",
+  "keyStatutoryThresholds": {
+    "annualAdjustmentCutoffDate": "30th November following the end of the FY (amended from September w.e.f. Finance Act 2022)",
+    "statutoryLinkagePrerequisite": "Must contain serial number and date of the corresponding original tax invoice(s)",
+    "unjustEnrichmentBar": "No reduction in supplier output tax if incidence has been passed on to recipient",
+    "debitNoteEffect": "Debit note issued when taxable value or tax charged is found to be less than actual supply; treated as invoice for recipient ITC claim"
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Circular No. 137/07/2020-GST",
+      "subject": "Clarification on issues relating to credit notes under Section 34 of CGST Act",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    },
+    {
+      "authority": "Ministry of Finance",
+      "instrument": "Finance Act, 2022 (Act No. 6 of 2022)",
+      "subject": "Amendment to Section 34(2) extending credit note declaration deadline from 30 September to 30 November",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Original Tax Invoice number, date, and basic taxable value",
+    "Credit / Debit note document satisfying Section 34 and Rule 53 requirements",
+    "Proof of commercial discount agreement / return of goods / price deficiency",
+    "Declaration of credit note in Form GSTR-1 and adjustment in Form GSTR-3B Table 4(B)(2)",
+    "Recipient ledger confirmation ensuring corresponding ITC reversal"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

package/okf/indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md

@@ -0,0 +1,20 @@
+---
+id: cbic_notification_10_2023_einvoicing
+title: E-Invoicing mandatory threshold lowered to ₹5 Crore
+authority: Central Board of Indirect Taxes and Customs (CBIC)
+date: 2023-05-10
+statutory_section: RULE-48(4)
+valid_from: 2023-08-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://taxinformation.cbic.gov.in/
+---
+
+# CBIC Notification No. 10/2023-Central Tax — E-Invoicing Threshold
+
+Mandatory electronic invoicing under Rule 48(4) of the CGST Rules, 2017 applies to registered persons whose aggregate turnover in any preceding financial year from 2017-18 exceeds ₹5 Crore.
+
+Key Directives:
+1. All B2B tax invoices, credit notes, and debit notes must carry a 64-character IRN and signed QR code.
+2. Invoices issued without IRN are legally null and void under Rule 48(5).
+3. Buyers receiving non-IRN invoices from > ₹5 Cr vendors cannot claim ITC under Section 16(2)(a).

package/okf/indirect_tax_gst/e_invoicing_rule48_4/section.json

@@ -0,0 +1,52 @@
+{
+  "sectionId": "CGSTRULES2017_RULE48_4",
+  "sectionCode": "RULE-48(4)",
+  "aliases": [
+    "RULE-48(4)",
+    "rule 48(4)",
+    "rule 48",
+    "e-invoicing",
+    "e-invoice",
+    "irn",
+    "qr code mandate",
+    "e-invoicing mandate"
+  ],
+  "governingStatute": "Central Goods and Services Tax Rules, 2017",
+  "statutorySection": "Rule 48(4) read with Rule 48(5)",
+  "title": "Mandatory electronic invoicing (E-Invoicing), IRN generation, and invoice validity",
+  "effectivePeriod": {
+    "validFrom": "2020-10-01",
+    "validTo": "OPEN_ENDED"
+  },
+  "plainTextSummary": "The invoice shall be prepared by such class of registered persons as may be notified, by including such particulars contained in Form GST INV-01 after obtaining an Invoice Reference Number (IRN) by uploading the information on the common Invoice Registration Portal (IRP). Every registered person whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds ₹5 Crore must issue e-invoices for B2B supplies. Under Rule 48(5), every invoice issued by a person to whom Rule 48(4) applies, in any manner other than the manner specified in Rule 48(4), SHALL NOT BE TREATED AS AN INVOICE. Receipt of an invalid invoice without an IRN legally blocks the buyer from claiming Input Tax Credit under Section 16(2)(a).",
+  "keyStatutoryThresholds": {
+    "aggregateTurnoverThresholdInr": 50000000,
+    "turnoverHistoryScanWindow": "Any financial year from 2017-18 onwards",
+    "irnLength": "64-character SHA-256 hexadecimal cryptographic hash",
+    "mandatoryVisualArtifacts": "Signed QR code containing IRN, supplier GSTIN, buyer GSTIN, invoice date, taxable value, and tax amounts",
+    "statutoryConsequenceRule48_5": "Invoice without IRN is legally non-existent; recipient ITC blocked under Section 16(2)(a)"
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Notification No. 10/2023-Central Tax",
+      "subject": "Lowering aggregate turnover threshold for mandatory e-invoicing to ₹5 Crore w.e.f. 01.08.2023",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    },
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Circular No. 160/16/2021-GST",
+      "subject": "Clarifications regarding e-invoicing applicability, exemptions, and validity",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Tax invoice with valid 64-character Invoice Reference Number (IRN) clearly printed",
+    "Machine-readable digitally signed Quick Response (QR) code issued by IRP portal",
+    "Supplier aggregate turnover verification (confirming whether > ₹5 Crore in any year from 2017-18)",
+    "IRP verification payload / e-invoice JSON validation record",
+    "Confirmation that supplier is not in exempted category (insurance, banking, GTA, passenger transport, multiplex cinema)"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

package/okf/indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md

@@ -0,0 +1,20 @@
+---
+id: cbic_notification_50_2018_gst_tds
+title: Notifying authorities liable to deduct tax at source under Section 51
+authority: Central Board of Indirect Taxes and Customs (CBIC)
+date: 2018-09-13
+statutory_section: 51
+valid_from: 2018-10-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://taxinformation.cbic.gov.in/
+---
+
+# CBIC Notification No. 50/2018-Central Tax — TDS under GST
+
+Under Section 51 of the CGST Act, 2017, government departments, local authorities, and specified PSUs must deduct 2% tax at source (1% CGST + 1% SGST or 2% IGST) on taxable contracts exceeding ₹2,50,000.
+
+Key Rules:
+1. Threshold of ₹2.5 Lakhs applies to total contract value, excluding taxes.
+2. Deductions deposited in GSTR-7 by the 10th of subsequent month.
+3. Certificate Form GSTR-7A made available to supplier on GST portal.

package/okf/indirect_tax_gst/gst_tds_sec51/section.json

@@ -0,0 +1,52 @@
+{
+  "sectionId": "CGST2017_SEC51",
+  "sectionCode": "51",
+  "aliases": [
+    "51",
+    "sec51",
+    "section 51",
+    "gst tds",
+    "tds under gst",
+    "psu gst tds"
+  ],
+  "governingStatute": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
+  "statutorySection": "Section 51",
+  "title": "Tax deduction at source under Goods and Services Tax",
+  "effectivePeriod": {
+    "validFrom": "2018-10-01",
+    "validTo": "OPEN_ENDED"
+  },
+  "plainTextSummary": "Departments or establishments of the Central Government or State Government, local authorities, governmental agencies, and specified PSUs must deduct tax at source at the rate of 2% (1% CGST + 1% SGST or 2% IGST) from payment made or credited to the supplier where the total value of supply under a contract exceeds ₹2,50,000 (excluding GST). No deduction is made if the location of supplier and place of supply are in a different State/UT from the State/UT of registration of the recipient.",
+  "keyStatutoryThresholds": {
+    "contractThresholdExcludingGstInr": 250000,
+    "cgstTdsRatePercent": 1.0,
+    "sgstTdsRatePercent": 1.0,
+    "igstTdsRatePercent": 2.0,
+    "totalCompositeGstTdsRatePercent": 2.0,
+    "depositDeadline": "10th day of the following month in Form GSTR-7",
+    "tdsCertificateForm": "Form GSTR-7A generated on common portal within 5 days of crediting amount to Government"
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Notification No. 50/2018-Central Tax",
+      "subject": "Notifying entities and authorities liable to deduct TDS under Section 51 of CGST Act",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    },
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Standard Operating Procedure (SOP) on TDS under GST (Dated 28.09.2018)",
+      "subject": "Operational guidelines and threshold calculation for GST TDS deductors",
+      "officialUrl": "https://taxinformation.cbic.gov.in/"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Contract copy establishing total value of supply exceeding ₹2,50,000 (excluding taxes)",
+    "Tax invoice with basic value and GST breakdown",
+    "Form GSTR-7 return filing acknowledgment",
+    "Form GSTR-7A certificate furnished to supplier",
+    "Place of supply vs location of supplier jurisdictional determination"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.6.0"
+}

package/okf/manifest.json

@@ -1,26 +1,32 @@
 {
   "okfVersion": "2.6.0",
-  "publishedAt": "2026-10-24T21:12:22.412Z",
-  "rootHash": "sha256-3f25fc3941d29de5b8befc0ddb24d1bb2632067f00b200680cf784961616424c",
-  "totalSections": 18,
-  "totalFiles": 59,
+  "publishedAt": "2026-10-25T09:18:32.261Z",
+  "rootHash": "sha256-ce88c2255df1c30c15bfe184c8117336ebc302c2ac5ef25e96a6957402ae11ae",
+  "totalSections": 24,
+  "totalFiles": 71,
   "changelog": "Expanded statutory commons with foundational AP provisions: Section 194C (Contractors), Section 194I (Rent), and Section 194H (Commission & Brokerage).",
   "domains": {
     "corporate_ma_restructuring": [
       "50B"
     ],
     "direct_tax": [
+      "206AB",
       "206C(1H)",
       "194H",
       "194C",
       "194Q",
       "393",
+      "194R",
       "194I",
       "194J"
     ],
     "indirect_tax_gst": [
       "17(5)",
       "8",
+      "10",
+      "34",
+      "RULE-48(4)",
+      "51",
       "16(2)",
       "9(3)"
     ],
@@ -37,15 +43,21 @@
   },
   "sections": [
     "50B",
+    "206AB",
     "206C(1H)",
     "194H",
     "194C",
     "194Q",
     "393",
+    "194R",
     "194I",
     "194J",
     "17(5)",
     "8",
+    "10",
+    "34",
+    "RULE-48(4)",
+    "51",
     "16(2)",
     "9(3)",
     "195",
@@ -61,6 +73,8 @@
     "corporate_ma_restructuring/slump_sale_50b/forms/form_3cea_chartered_accountant_report.json": "ce245341e41e92f1a38a9af9abc27535578a71984bcdc4d63c45fe4d6de51a25",
     "corporate_ma_restructuring/slump_sale_50b/forms/section_281_tax_clearance_checklist.md": "3e3837a55c288a0ddb5e378896f0a8dddaf05a29bc6f9dc2269a2f91ee3dab89",
     "corporate_ma_restructuring/slump_sale_50b/section.json": "62d31e1b57381db7dd853c1ac468c8395a4d532bee2a569d62a5e57f029fc52d",
+    "direct_tax/special_rates_non_filer_206ab/circulars/cbdt_circular_11_2021_compliance_check.md": "d5d799d350868041e9d070635ec58789889b9f76208aa5530d69c05d59fcbf31",
+    "direct_tax/special_rates_non_filer_206ab/section.json": "a5a5dce9989402a0a86a9c2a3dbafed349e4027bc62d5afd4d71121b59d710bb",
     "direct_tax/tcs_goods_206c_1h/circulars/finance_act_2025_sunset_memo.md": "714e81f9a4a4519f7cd7ecfb54af190aad1d1cee54a521dad9170311b5f3e5b6",
     "direct_tax/tcs_goods_206c_1h/section.json": "dadf1c8843d4a369ecc330c5635ef37d5afc7b2a5c4b41eb7ec8061188faa8e3",
     "direct_tax/tds_commission_194h/circulars/finance_act_2024_rate_cut_memo.md": "b4137a9b647b9f5b2aa7c13dd154c8523f85b7d9cc77cbf157fc220cc79c8888",
@@ -76,6 +90,8 @@
     "direct_tax/tds_goods_194q/forms/vendor_pan_declaration.md": "1fadbae2f18b9d542509f186b365874575e6251f20916db3d31898a5804e5ef9",
     "direct_tax/tds_goods_194q/section.json": "bd186e8ea885ce2555022eb70ebdd8a3b551d712809fe5715fb37788429662ba",
     "direct_tax/tds_goods_393/section.json": "1237a9fd558bd70140acf9b37a7b4c4a723e37ee18d844d2fe5f248d91999a8f",
+    "direct_tax/tds_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md": "21cc8b3240764b1e06693a5b6710df8ed9d0d5fd235356748fc8afd631da4c99",
+    "direct_tax/tds_perquisites_194r/section.json": "e5b4ccde18c92e2928a69b4ea12f7a90cef6203dec3794c491f314d0d9fa4f6a",
     "direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md": "6d29ec1d7bd222924a631e06e652e78426c456756e62f81d2d696adbea996c15",
     "direct_tax/tds_rent_194i/forms/form_26q_quarterly_return.json": "843e9aedc6e63d1d16a472d8a610e8c86c9d3f4958381fbfe6d459050f1e2a39",
     "direct_tax/tds_rent_194i/section.json": "55a03f2b58c37890d17ff7093b35082dce67a1d3a0d24bdfa406208d988513b7",
@@ -88,6 +104,14 @@
     "indirect_tax_gst/composite_mixed_supplies_sec8/circulars/cbic_circular_47_2018_composite_mixed_supplies.md": "2b2391b90743fa99e7326a66a1cd0f3a84757262846b858556a5d88b39e8a7ba",
     "indirect_tax_gst/composite_mixed_supplies_sec8/forms/composite_mixed_supply_assessment_matrix.json": "18a33182fd26b74c1dc18a0138e67ba671004f642ea131abc668c60c7f0f9555",
     "indirect_tax_gst/composite_mixed_supplies_sec8/section.json": "b357f4fc8b06149b38ac3d564fffdec1aa0e7a8cbfef97d26ddbf8b5693f3e3b",
+    "indirect_tax_gst/composition_levy_sec10/circulars/cbic_notification_14_2019_composition.md": "d6d09fa039312ce733b67df2987e1291f47e48086c4f25f521e901037e85723d",
+    "indirect_tax_gst/composition_levy_sec10/section.json": "0b0febde5d948dfc9df3d907ad146312bb1cf893c1828e9c0f736b8b2ecfba36",
+    "indirect_tax_gst/credit_debit_notes_sec34/circulars/cbic_circular_137_2020_credit_notes.md": "2bcc04b0702c13ff09d6b3a069343f03f7a184ed7dc20e72f15ad23439659349",
+    "indirect_tax_gst/credit_debit_notes_sec34/section.json": "0f3fa28d5c7830d94817e5ed007e2582e4ee85aaff9780466af6dcdc935a8392",
+    "indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md": "be9033023deb58e3f29e80a66ebbeae7e8d6f27baff97ef859973dab97acc15e",
+    "indirect_tax_gst/e_invoicing_rule48_4/section.json": "a8ba5f3286708037c4b9633c8b681ba54413310758acf4924d9daaad8bbf02a8",
+    "indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md": "70c0eb71b0302906e35992ad56389fbc3dc65b697414d70cd42ad2cd3772be5c",
+    "indirect_tax_gst/gst_tds_sec51/section.json": "385a15a0b020f458ec641fa9f307e24aa659f3c8da8787ab17e5d72ef8f49a58",
     "indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md": "bd57657e97a3998e2f6f419d4b0a63370f68f9e9bc6169c092c48fd69076f48e",
     "indirect_tax_gst/itc_eligibility_16_2/forms/gstr_3b_table_4_itc_reversal.json": "65406aaa7414ad07a81ae32ac9d8858965229d396d3b574412293dacda718ce6",
     "indirect_tax_gst/itc_eligibility_16_2/section.json": "d9c57f0a32c4ea0c3d944d722d06b4074e70ff184ed411e125ff9679868afed3",

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@mudraforge/statutory",
-  "version": "2.5.1",
+  "version": "2.7.0",
   "description": "Open Knowledge Format (OKF) client & AI Agent Skill for Indian and cross-border statutory tax provisions. Zero dependencies.",
   "type": "module",
   "main": "src/index.js",

package/src/index.js

@@ -18,13 +18,15 @@ const __filename = fileURLToPath(import.meta.url);
 const __dirname = path.dirname(__filename);
 export const DEFAULT_LOCAL_OKF_DIR = path.resolve(__dirname, '..', 'okf');
 export const DEFAULT_BASE_URL = 'https://api.mudraforge.in';
-export const STATUTORY_CLIENT_VERSION = '2.5.1';
+export const STATUTORY_CLIENT_VERSION = '2.7.0';
 
 /**
  * Pinned official release Merkle root digests.
  * Prevents unauthorized bundle substitution attacks even if an attacker controls the remote endpoint.
  */
 export const PINNED_RELEASE_ROOTS = new Set([
+    'sha256-6953ce79b63bb2a5809dc928178b4631f08448aa2dcde107dde10f84890bf5cb', // v2.7.0 Edge Sync Bundle Root (24 Sections across 5 Domains)
+    'sha256-ce88c2255df1c30c15bfe184c8117336ebc302c2ac5ef25e96a6957402ae11ae', // v2.6.0 Verified Citation Merkle Root (24 Sections across 5 Domains - 100% Complete AP)
     'sha256-3f25fc3941d29de5b8befc0ddb24d1bb2632067f00b200680cf784961616424c', // v2.5.0 Verified Citation Merkle Root (18 Sections across 5 Domains)
     'sha256-c32be389bfb82a52ffc40670b74103216c45f3b284c66d2b0020097eb36a25f9', // v2.5.0 Merkle Manifest Root (18 Sections across 5 Domains)
     'sha256-f3b230a0774eb55d607403b5a656bbe2950a32d07145a46f0eb083232ec12986', // v2.6.0 Edge Sync Bundle Root (12 Sections across 5 Domains)
@@ -387,6 +389,47 @@ export function lookupLocalStatute(section, okfDir = DEFAULT_LOCAL_OKF_DIR) {
         }
     }
 
+    // Pass 3: Token / keyword search across aliases, title, and plainTextSummary
+    if (!matchedRecord) {
+        const stopWords = new Set(['and', 'for', 'the', 'with', 'from', 'under', 'etc', 'to', 'in', 'of', 'a', 'an', 'is', 'by', 'section', 'sec', 'act', 'rule', 'non', 'not', 'no', 'any', 'all', 'existent']);
+        const tokens = rawClean.split(/[\s,+/_-]+/).filter(t => t.length >= 2 && !stopWords.has(t));
+        let bestRec = null;
+        let bestScore = 0;
+
+        for (const rec of records) {
+            let score = 0;
+            const { data } = rec;
+            const title = (data.title || '').toLowerCase();
+            const summary = (data.plainTextSummary || '').toLowerCase();
+            const statute = (data.statutorySection || '').toLowerCase();
+
+            for (const alias of data.aliases || []) {
+                const cleanAlias = alias.toLowerCase();
+                if (rawClean.includes(cleanAlias) || cleanAlias.includes(rawClean)) {
+                    score += 50;
+                }
+            }
+
+            for (const token of tokens) {
+                for (const alias of data.aliases || []) {
+                    if (alias.toLowerCase().includes(token)) score += 15;
+                }
+                if (title.includes(token)) score += 10;
+                if (statute.includes(token)) score += 8;
+                if (summary.includes(token)) score += 3;
+            }
+
+            if (score > bestScore) {
+                bestScore = score;
+                bestRec = rec;
+            }
+        }
+
+        if (bestScore >= 35) {
+            matchedRecord = bestRec;
+        }
+    }
+
     if (matchedRecord) {
         const { filePath, data } = matchedRecord;
         // Attach supporting circulars and compliance forms if present in domain hierarchy