e-form RD-1 processing: accept filings for company conversion and financial year change despite 'others' selection.
Regional Directors must process e-form RD-1 filed for conversion of a public company into a private company and for change in financial year where filers select 'others'; such RD-1 submissions should not be rejected solely because the specific revised e-form is not yet deployed.

Export of services: contract value treated as export if IGST on imported services is paid and RBI permits retention.
Where an Indian exporter outsources part of services to a foreign supplier, the contract gives rise to a supply from the Indian exporter to the overseas recipient for the full contract value and an import of services by the Indian exporter for the outsourced portion. The Indian supplier must pay IGST under reverse charge on the imported portion and may claim input tax credit. The total contract value may be treated as export consideration despite direct payment to the foreign supplier if IGST on the import is paid and RBI permits retention of part of the consideration abroad.

Denial of composition option: effective date rules clarified, allowing retrospective denial from the date of contravention.
Rule 6 prescribes procedures for voluntary withdrawal (FORM GST CMP-04) and for administrative denial (notice, reply and order in CMP forms). Voluntary withdrawal takes effect from the date stated in the CMP-04 (not earlier than the financial year start); administrative denial may be effective from a date determined by authorities, including retrospective dates not earlier than the date of contravention. Tax, interest and penalty recovery proceedings cover the period from the date of contravention to the date of the denial order, and input tax credit on stock and capital goods is governed by the statutory credit provisions as of the day before the denial order.

Electronic issuance of authorisations enables ICES transmission and replaces physical security-paper presentation for EDI-registered export authorisations.
Advance and EPCG authorisations issued for EDI ports will be issued electronically and transmitted to the Customs server, with details visible in ICES for officers handling registration, assessment, examination and clearance. Electronic debits in ICES will replace physical debits on printed copies. Registration processes and bond/bank guarantee determination remain unchanged, amendments will be transmitted electronically, and no TRA facility will be available for electronically issued authorisations for EDI ports.

Filing requirements for mutual fund advertisements: e-mail submission of links, attachment limits and mandatory compliance confirmation.
Mutual funds must submit advertisements to the regulator within seven days of issue; they may send links by e-mail to the designated address, attach materials only if under the specified attachment size limit, retain copies for record, and the compliance officer must expressly confirm conformity with the Advertisement code in the sixth schedule when sending the e-mail.

Online licensing exam authorization: computer-based bilingual MCQ test with qualifying threshold and subsequent oral stage.
Authorization is granted for an online computer-based examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018, to be administered by NACIN. The three-hour bilingual test will consist of 150 multiple choice questions, no negative marking, and a prescribed minimum aggregate to qualify; syllabus follows Regulation 6(7). Successful candidates will proceed to an oral examination. A dummy practice paper and admit card download are available online, admit cards will be emailed to eligible applicants, and candidate guidelines and helpdesk support have been provided.

Compulsory BIS registration governs electronics imports, with unregistered notified goods prohibited and subject to re-export or disposal.
Import of notified electronics and information technology goods requires Bureau of Indian Standards registration or a consignment-specific exemption from the Ministry of Electronics and Information Technology. Unregistered or non-compliant notified products are prohibited. Importers must re-export consignments without valid registration, failing which Customs may deform and dispose of the goods as scrap. The restriction operates as an Import Policy condition for goods under Chapters 84 and 85 and covers specified computing devices, mobile phones, display equipment, lighting products, power equipment, surveillance devices, and photovoltaic products.

Customs Compliance Verification enables post-registration automated clearance via ICEGATE portal once verification and duty payment are complete.
Turant Customs permits importers or authorised persons to self-register Bills of Entry on ICEGATE after goods arrival using electronic integrated declarations and digital signatures. Customs Compliance Verification (CCV) will be completed by the proper officer under Sections 17, 18 and 47(1) of the Customs Act; once CCV is confirmed, the System will electronically grant clearance upon payment of duty, subject to interdictions and agency alerts. ICES 1.5 introduces an automated queue and auto-routing of RM-facilitated Bills of Entry to mapped officers for direct system clearance.

Customs Compliance Verification enables pre payment statutory checks and automated electronic clearance upon duty payment via ICES automation.
Turant Customs enables importers to self register goods on the ICEGATE portal upon arrival and upload electronic supporting documents under the Electronic Integrated Declaration regime to facilitate paperless processing. The Customs Compliance Verification (CCV) mechanism allows officers to complete statutory verifications while duty is unpaid; upon CCV confirmation and payment, ICES 1.5 will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, and will route RMS facilitated Bills of Entry to an automated officer queue for direct clearance.

Sea cargo manifest regulations require entities to register on ICEGATE for approval to submit electronic arrival and departure manifests.
Entities and persons involved in sea cargo operations must register on the ICEGATE portal and apply for entity approval to operate as an Authorised Sea Carrier or Authorised Sea Agent, providing details of authorised persons, operations, and supporting documents on e-SANCHIT; upon submission the application routes to the jurisdictional customs officer (ENT_APR role) for verification and approval, after which the entity may submit required electronic Arrival and Departure Manifests under the Regulations.

Sea manifest regulations require entities to register on ICEGATE and obtain approval before filing electronic manifests.
Entities representing vessel masters, agents and other maritime stakeholders must register on ICEGATE and obtain entity approval before operating under the Sea Cargo Manifest and Transhipment Regulations. Master applications submitted via ICEGATE must list authorised persons (who must be registered as child users), specify intended operations and ports (sea port LOCODEs where applicable), and reference supporting documents uploaded to e SANCHIT. Applications are routed to the jurisdictional Customs officer for faceless online verification and approval through the ENT_APR role; only on approval may entities submit the required electronic Arrival and Departure Manifests.

Bill of supply requirement extended to persons paying tax under specified notification, clarifying invoice obligations for exempt or notified supplies.
Clarifies that the bill of supply requirement in clause (c) of subsection (3) of section 31 of the Nagaland GST Act, 2017 applies to a person paying tax under notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol.1) dated 07.03.2019, so such persons must issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by the notified tax scheme.

Bill of supply requirements extend to persons paying tax under the specified State Tax Rate notification.
Bill of supply requirements under the Tripura State Goods and Services Tax Act, 2017 apply to persons paying tax under the specified State Tax (Rate) notification dated 8 March 2019. Such persons must issue a bill of supply instead of a tax invoice, consistently with the invoice treatment for suppliers of exempt goods or services and persons paying tax under the prescribed composition-tax mechanism.

IGST on PSLC trading affirmed as inter state supply; prior CGST/SGST payments need not be re paid.
Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter State trade or commerce; accordingly, IGST shall be payable on such supplies. Banks that have already paid CGST/SGST or CGST/UTGST for these transactions are not required to pay IGST in respect of those payments.

Inter State supply of Priority Sector Lending Certificates requires IGST on e Kuber trading; prior CGST/SGST payments exempt additional IGST.
PSLC transfers between banks on the RBI e Kuber platform are to be treated as a supply of goods in the course of inter State trade or commerce and therefore attract Integrated GST (IGST). This IGST characterization applies irrespective of earlier differing charge mechanisms; however, a bank that has already paid Central GST and State GST (or Central GST and Union Territory GST) for the supply is not required to pay IGST for that transaction.

Treatment of sales promotion schemes under GST clarified; taxability, valuation and ITC consequences for samples, discounts and offers.
Free samples and gifts supplied without consideration are not treated as supply and do not attract ITC entitlement for the supplier unless the distribution qualifies as a deemed supply; buy-one-get-one offers are treated as multiple supplies for a single price with tax treatment determined by whether the arrangement is a composite or mixed supply, and suppliers may claim ITC for inputs used in such offers; discounts shown on invoice and pre-established volume discounts may be excluded from taxable value if statutory conditions are met, while secondary post-supply discounts not known at time of supply cannot be excluded though commercial credit notes may be issued.

IGST on PSLC trading applies as inter-state supply, with prior CGST/SGST payments protected for such trades on e-Kuber portal.
Supply of Priority Sector Lending Certificates traded over the RBI e-Kuber portal is a supply of goods in the course of inter-State trade or commerce, and IGST is payable on such supplies for the specified periods. Where a bank has already paid CGST/SGST or CGST/UTGST for such supplies, it shall not be required to pay IGST in respect of those supplies.

IGST on PSLC trading: inter State supply classification requires IGST, with credit for prior CGST/SGST payments.
Trading of PSLCs between banks on the RBI e Kuber portal is a supply of goods in the course of inter State trade, attracting IGST for both the earlier forward charge period and the subsequent reverse charge period; banks that have already discharged CGST/SGST or CGST/UTGST for such supplies shall not be required to pay IGST for amounts already paid.

Extension of Committee tenure on Corporate Social Responsibility granted to complete review and submit its report.
Extension of tenure granted to the High Level Committee on Corporate Social Responsibility to enable completion of its review of the existing CSR framework and formulation of a coherent CSR policy, with ministerial approval to allow finalisation and submission of the Committee's report; the action is administrative and does not amend CSR compliance obligations.

Sea Cargo Manifest compliance requires authorized applications via the ICEGATE portal before operating under the new SCMTR regime.
New Sea Cargo Manifest and Transshipment Regulations require Shipping Lines, Shipping Agents and Exporters to apply via the ICEGATE portal identifying the master applicant, authorized personnel, intended SCMTR operations and supporting documents; applications will be routed to ICES for approval and detailed guidance, application forms and code validations are available on ICEGATE, with e-Seal users urged to register and a contact email provided for queries.