Electronic courier export clearance enables CSB-V processing, risk-based examination, manifest generation and controlled shipment amendments through ECCS.
ECCS introduces phased electronic clearance of CSB-V exports of non-document consignments at the Courier Terminal, with Risk Management System functionality. Authorised couriers electronically file CSB-V and pre-export manifests, while custodians record arrival and shipment details. All consignments undergo X-ray screening, and risk-selected or suspicious goods undergo physical examination before Let Export Order. ECCS automatically generates flight-wise manifests after clearance and supports approved flight amendments, query responses, detention processing and eligible back-to-town requests. Pilot deployment applies to selected flights, while remaining shipments initially continue through manual clearance.

Third-party export proceeds counting: only actual payments received through normal banking channels count towards EPCG export obligations.
The amendment to Para 5.10(c) applies prospectively: for third party exports on or after the amendment effective date, only actual payments realised through the normal banking channel from the third party exporter to the Authorisation Holder will be counted towards fulfilment of EPCG export obligations; third party exports before that date are governed by pre amendment provisions, allowing counting of the full realised value of the shipping bill subject to single counting and maintenance of Average Export Obligation.

Input tax credit apportionment by taxable and exempt construction area under Schedule II affects treatment of zero rated supplies.
For services under clause (b) of paragraph 5 of Schedule II, input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the complex, building, civil structure or part thereof that is taxable and the area that is exempt.

Inter state supply: IGST applies to trading of Priority Sector Lending Certificates, with CGST/SGST payments preserved.
PSLCs traded between banks on the RBI e Kuber portal are treated as supplies of goods in the course of inter State trade, making IGST payable for the relevant periods; banks that have already paid CGST/SGST for such transactions need not pay IGST for those payments.

Registration verification: new applications may be rejected when earlier cancellation conditions persist and revocation has not been sought
Proper officers must scrutinise fresh registration applications on the same PAN by comparing present application details with earlier registrations via the common portal; failure to apply for revocation of cancellation, when the conditions for cancellation under the OGST Act persist, is a deficiency and may justify rejection of the fresh registration under rule 9 of the OGST Rules if satisfactory explanation or documents are not furnished.

Transfer of input tax credit on death of a sole proprietor allows the successor to claim unutilized credit subject to prescribed filings.
The circular confirms that transfer of input tax credit includes transfers due to death of a sole proprietor and that a transferee or successor continuing the business may receive unutilized credit from the deceased proprietor's electronic credit ledger. The transferee must register citing death of proprietor, file FORM GST ITC-02 before applying for cancellation of the deceased's registration, and upon acceptance the specified credit will be credited to the transferee's ledger. The transferee/successor is jointly and severally liable for any tax, interest or penalty due from the transferor.

Tax treatment of sales promotion schemes clarifies supply classification and Input Tax Credit consequences under GST.
Clarification explains GST taxability, valuation and availability of Input Tax Credit for sales promotion schemes: free samples and gifts without consideration are not supplies (except under Schedule I) and attract no ITC for related inputs unless they qualify as supply; buy-one-get-one offers are treated as multiple supplies with tax determined by composite/mixed supply rules and ITC available for related inputs; invoice-discount and pre-established volume discounts can reduce taxable value if statutory conditions are met, while secondary post-supply discounts issued by credit note do not reduce value unless statutory conditions apply.

Limited review of consolidated accounts: principal auditor must follow auditing and review standards and standardised reporting formats.
Regulation 33(8) requires the listed entity's statutory auditor to undertake a limited review of audits of entities consolidated into the group's financials. The circular prescribes parties covered, replaces prior auditor report formats with standard templates for standalone and consolidated limited reviews and audits, mandates compliance with mandatory auditing and review standards and guidance on consolidated financial statements, and requires the principal auditor to plan, determine significant components and materiality, evaluate component auditor competence, issue consolidation instructions, obtain management representations, and document specified matters.

Rebate of State and Central Taxes and Levies: online duty credit scrip issuance with system-based approval and recovery safeguards.
Administrative framework for issuance and use of Duty Credit Scrips under the RoSCTL for apparel and made-ups: online ANF4 R applications with digital signature linking up to 50 shipping bills, system-based approval and RA issuance, split-scrips permitted, EDI and non-EDI port-specific registration rules, single-port registration required prior to use, 24-month validity, one-year filing deadline from shipping bill upload (no late cut), RA verification for non-EDI bills, duplicate scrip provision, broad exporter eligibility except denied entities, and document retention and recovery mechanisms including refund with interest for failures or excess grants.

Transport and Marketing Assistance for specified agricultural exports reimburses international freight and marketing costs subject to eligibility and documentation.
The scheme provides cash reimbursement for international freight and marketing of eligible agriculture exports to specified countries, available to registered exporters with valid RCMCs. Claims are filed quarterly online via ANF 7(A)A, supported by shipping/airway bills, commercial invoices, CA/ICWA/CS certificate and proof of landing, with a physical copy submitted to the Regional Authority within 30 days. Assistance is paid at notified regional rates per TEU for sea and per tonne for air; exclusions include FOB where no freight is paid, LCL, mixed cargo containers, bulk shipments, SEZ/EOU-origin exports, trans-shipments and courier/e-commerce consignments. Audit, recovery and 15% interest apply for ineligible or excess payments.

Transfer of input tax credit: central clarification adopted directing uniform implementation on death of a sole proprietor.
Transfer of input tax credit upon the death of a sole proprietor: state tax officers are directed to apply the central administrative clarification concerning succession, follow specified procedural steps for documentation and ledger adjustment, and ensure uniform implementation across field formations so eligible transferees can access the remaining input tax credit under GST rules.

Verification of registration applications: central clarifications must be followed to ensure uniform application across state tax field formations.
The State tax administration directs field officers to adopt and implement the central GST policy wing's clarifications on verification of new registration applications, requiring Additional Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax to follow the procedures and standards set out in the central circular so as to ensure uniform implementation of verification processes across all field formations.

Empanelment of valuers for seized and detained goods confirmed; appointments set for a one-year term under accepted conditions.
Chartered valuers were empanelled for valuation of seized, confiscated, detained and time-expired bonded goods; four nominees were recommended after interview and approved by the Commissioner of Customs (General-Disposal). Empanelment is governed by accepted terms and conditions and is for a one-year term or until termination, with possible extension by the competent authority.

Transfer of input tax credit on death of a sole proprietor allowed, subject to specified registration and ITC-02 filing procedures.
Unutilized input tax credit of a sole proprietor who dies may be transferred to the transferee/successor by the transferee filing FORM GST ITC-02 electronically in respect of the registration to be cancelled on account of death; FORM GST ITC-02 must be filed before filing the cancellation application (FORM GST REG-16) that links the transferor and transferee GSTINs. The transferee/successor and transferor are jointly and severally liable for any tax, interest or penalty due from the transferor, and the transferee must obtain registration citing death of the proprietor when filing FORM GST REG-01.

Registration verification: compare new GST applications with prior cancelled registrations to prevent evasion and allow rejection where deficiencies persist.
Proper officers must compare new registration applications with portal records of earlier registrations on the same PAN, verify reasons for prior cancellations and whether revocation of cancellation was sought; non application for revocation while the conditions for cancellation continue is a deficiency under the RGST Rules and may justify rejection of the fresh registration under rule 9.

Refund of accumulated ITC: portal workaround allows claim under "any other" with DRC 03 debit and officer computation.
Remedy permits claiming refund of accumulated ITC for inverted tax structure by filing FORM GST RFD 01A under "any other" for the same period; attach required documents, officer will compute admissible refund under Rule 89(5), instruct taxpayer to debit electronic credit ledger via FORM GST DRC 03, and then issue FORM GST RFD 06 and payment advice FORM GST RFD 05. Late reversals attract interest under section 50(1); refunds remain eligible only after reversal and interest payment. Rule 89(4B) applies to exporters; rectified applications after deficiency memos may be re submitted using the same ARN.

Agricultural produce exemption excludes processed goods from GST exemption for loading, packing, storage and warehousing services.
GST exemption for loading, unloading, packing, storage and warehousing is confined to agricultural produce that has not undergone processing beyond ordinary cultivator or producer operations that preserve its essential characteristics. Factory-processed tea, processed coffee, jaggery, de-husked or split pulses, processed spices, dry fruits and cashew nuts are excluded, while whole pulse grains remain covered. Accordingly, services relating to excluded processed products are not eligible for the agricultural-produce exemption.

Custom paddy milling is taxable job work because rice conversion falls outside the agricultural-process exemption.
Custom milling of paddy into rice is job work service but is not exempt as an intermediate production process related to cultivation or agricultural produce. Milling takes place after harvest, is ordinarily undertaken by rice millers, and changes paddy's essential characteristics into rice. Treatment or processing of another person's goods is a supply of service; accordingly, job-work paddy milling attracts GST at 5 per cent on processing charges rather than the entire value of rice.

Zero-rated fabric exports qualify for refunds of unutilized input tax credit despite restrictions on inverted-duty accumulations.
Refund of unutilized input tax credit remains available to manufacturers exporting specified fabrics as zero-rated supplies, notwithstanding restrictions on refunds where credit accumulates because the tax rate on inputs exceeds the rate on output supplies. Zero-rated supplies include exports and supplies to a Special Economic Zone developer or unit. Manufacturers may claim refund of unutilized input tax credit on inputs used to manufacture and export such fabrics, subject to applicable refund conditions. Credit paid on capital goods is excluded.

Transfer of input tax credit on death of sole proprietor requires prescribed electronic transfer and successor liability for outstanding tax.
Where a sole proprietor dies and the business is continued by a transferee or successor, unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee. The transferee must obtain registration citing death of proprietor, file the prescribed FORM GST ITC-02 electronically before applying for cancellation of the deceased proprietor's registration, and upon acceptance the specified credit will be credited to the transferee's electronic ledger. The transferee/successor and the transferor are jointly and severally liable for any tax, interest or penalty due.