Refund mechanism for unregistered buyers: temporary registration and Aadhaar authentication required to claim GST borne on cancelled contracts
Unregistered recipients who have borne GST due to cancellation or termination of long-term service contracts may claim refund under section 54(1) by obtaining temporary registration on the common portal with PAN, completing Aadhaar authentication, entering bank details in their name, and filing FORM GST RFD-01 (category: Refund for unregistered person) with statement 8, supplier's certificate and supporting documents; claims are limited to tax declared on relevant invoices, require separate applications per supplier/State, and apply only where the credit-note period under section 34 has expired, with the supplier's cancellation letter treated as the relevant date for the two-year limitation.

Refund for unregistered buyers: temporary GST registration and portal claim process for tax borne on cancelled construction or insurance contracts.
Enables unregistered recipients who bore GST on advance or full payments for long-term supplies-e.g., construction contracts or long-term insurance-whose agreements are cancelled after the credit-note period has expired, to obtain temporary portal registration via PAN with Aadhaar authentication and bank details, and file refund claims in FORM GST RFD-01 (category ''Refund for unregistered person'') with Statement 8, supplier's certificate and supporting documents; refunds cannot exceed tax declared on relevant invoices, separate claims are required per supplier and State, the supplier's cancellation letter is the relevant date where services were not received, and the proper officer will process claims and issue FORM GST RFD-06.

Treatment of GST dues after IBC finalisation: Commissioner must intimate reduction and continue recovery only for the reduced amount.
When insolvency proceedings under the IBC finally reduce statutory GST dues previously covered by a recovery summary, the jurisdictional Commissioner must issue intimation of that reduction in FORM GST DRC-25 to the taxable person and to the authority pursuing recovery; recovery proceedings may thereafter continue only in respect of the reduced amount and IBC adjudications are to be treated as part of the "other proceedings" under the SGST Act.

Recovery of government dues: Commissioner must notify reduced GST demands after insolvency proceedings, enabling adjusted recovery to continue.
Where a confirmed demand for recovery exists against a corporate debtor and insolvency proceedings have reduced the amount of statutory government dues, the jurisdictional Commissioner shall issue an intimation in FORM GST DRC-25 to the taxable person and the appropriate recovery authority, and recovery proceedings may be continued only in relation to the reduced amount, pursuant to Section 84 and Rule 161 of the CGST framework.

No Claim Bonus treatment: GST applies on premium after deducting disclosed NCB; e invoice exemption covers the whole entity.
NCB does not amount to consideration from the insured to the insurer for refraining from claims. NCB is a permissible pre disclosed discount for valuation purposes where disclosed in the policy and invoice, and GST is chargeable on the premium after deducting the NCB shown on the invoice. The e invoice exemption under the state notification applies to the entity as a whole and covers all its supplies.

No Claim Bonus treated as permissible discount under GST, reducing taxable premium when reflected in the invoice.
No Claim Bonus (NCB) is not consideration furnished by the insured and does not amount to a supply by the insured to the insurer; when NCB is pre disclosed in policy documents and specifically recorded in the invoice, it qualifies as a discount excluded from the value of supply under the discount deduction provision, and GST is chargeable on the premium after the invoice stated NCB deduction. The exemption from mandatory e invoicing under the notification applies to the entity as a whole and covers all supplies made by that entity.

Limitation for redetermination: re-determination must be completed within two years and confined to timely-issued non-fraud demands.
When an appellate direction deems a fraud-based notice to be a non-fraud notice, the proper officer must issue the redetermination order of tax, interest and penalty within two years from communication of that direction. The redetermination must follow the non-fraud show cause framework and is limited to amounts for which the original notice was issued within the non-fraud time limit; notices issued beyond that time bar must be dropped, and for multi-year notices only amounts from years within the non-fraud limitation may be redetermined.

Limitation for GST re determination: redetermine tax only within prescribed limitation following appellate direction and compute interest and penalty accordingly.
Orders under directions deeming a section 74 notice to be a section 73 notice must be issued within two years from communication of the appellate direction. Re determination of tax, interest and penalty must follow section 73 read with section 73(10): only amounts for which a show cause notice could validly have been issued within the section 73 time window (including cases of erroneous refund) can be recovered; notices issued beyond that window are barred by limitation and proceedings must be dropped. For multi year notices, re determination applies only to years within the permissible time window.

Place of supply for transportation to foreign destination: treated as foreign, IGST chargeable and recipient may claim input tax credit.
Place of supply for transportation services where supplier and recipient are in India but goods move to a place outside India is the foreign destination; such services are treated as inter State supplies attracting IGST. Recipients in India may claim input tax credit of the IGST charged, subject to the eligibility and apportionment conditions in sections 16 and 17 of the SGST Act. Suppliers must report the place of supply in GSTR 1 by selecting the state code for foreign country.

Place of supply foreign destination: IGST applies and Indian recipients may claim input tax credit subject to CGST credit conditions.
If goods are transported from India to a destination outside India, the place of supply for transportation services is the foreign destination; the supply is an inter State supply attractable to IGST, and the Indian recipient may claim input tax credit of the IGST charged subject to the CGST Act's eligibility, apportionment and blocked credit provisions; suppliers must report such supplies in GSTR 1 using the foreign country option.

Input Tax Credit reconciliation: certified verification required when GSTR 3B claims exceed GSTR 2A to confirm admissibility.
Where ITC claimed in FORM GSTR 3B does not appear in FORM GSTR 2A for FY 2017-18 and 2018-19 due to suppliers' non filing, omissions, misclassification or wrong GSTIN, the proper officer shall require invoice level details and verify eligibility conditions for ITC: possession of tax invoice, receipt of goods/services, payment of value and tax to the supplier, and adherence to reversal and time limit provisions. To verify supplier payment, recipients must produce a Chartered Accountant/Cost Accountant certificate with UDIN when the annual difference per supplier exceeds a specified threshold; for smaller differences a supplier's declaration is acceptable.

Input Tax Credit verification: require auditor or supplier certification before allowing ITC where GSTR 3B exceeds GSTR 2A.
Procedure requires the proper officer to obtain invoices for ITC claimed in FORM GSTR 3B but not reflected in FORM GSTR 2A and verify Section 16 conditions: possession of tax invoice or debit note, receipt of goods or services, and payment of consideration including tax to supplier; check for reversals under Sections 17/18 and time limit compliance under section 16(4). To verify supplier payment of tax, require a CA/CMA certificate with UDIN for larger discrepancies and a supplier certificate for smaller discrepancies; relaxations for certain late claims in FY 2017 18 are restricted by proviso.

Waiver of late filing charges for bills of entry due to system maintenance allows belated filings for affected vessel entries.
Late filing charges for Bills of Entry are waived where belated filing was caused by planned continuous maintenance of the ICEGATE system; the waiver covers Bills of Entry relating to affected vessel Entry Inward dates and is issued as a standing order for departmental implementation, with stakeholders asked to report difficulties to the Deputy Commissioner of Customs (Appraising Main), Chennai II (Import).

Mandatory use of GST Field Visit app for submitting field visit reports, with non compliance treated seriously.
Mandates electronic submission of officer conducted field visit reports through the GST Field Visit app; all concerned officers and officials are directed to use the mobile application available on the Google Play Store for recording and submitting field visits with immediate effect, and non compliance will be treated seriously.

Electronic Preferential Certificate of Origin: eCoO introduced for India Australia trade with QR verification and DSC-based filing.
The eCoO platform will issue a single electronic Preferential Certificate of Origin for India-Australia trade, bearing the issuing officer's image signature and agency stamp, with authenticity verifiable by QR code or the portal's Verify Certificate function. Electronic submission requires a Digital Signature Certificate, preferably Class III with the exporter's IEC embedded; new exporters must register, receive credentials at the IEC holder's email and mobile, and ensure IEC branch details in the DGFT database are current. Help materials and helpdesk channels are provided on the portal.

Certificate of Origin (Preferential) agencies listed to allocate issuance by product and SEZ jurisdiction under the trade agreement.
Amendment designates agencies authorised to issue Certificate of Origin (Preferential) under the India Australia Economic Cooperation and Trade Agreement by listing issuing agencies and assigning product scope: central export inspection authorities for all products; sectoral export authorities for marine products, handicrafts, spices and cashew, coir, textiles, silk, tobacco and agricultural products; and special economic zone jurisdictions for all products manufactured by units and EOUs within their respective territories, with the foreign trade directorate and regional offices authorised generally.

Duty to report divergent liquidation decisions: liquidators must record reasons and submit reports on the Board portal.
Liquidators must record in writing any decision that departs from the Stakeholders' Consultation Committee's advice, state reasons for the divergence, and submit the written reasons and related records to the Adjudicating Authority and to the Board and include them in the next progress report. The Board has provided an electronic proforma on its website for such reporting, and insolvency professionals are directed to use that proforma.

RoDTEP rate implementation expanded to additional export sectors; exporters can claim benefit for eligible shipping bills.
Revised RoDTEP rates under an updated Appendix 4R expanding coverage to specified items in Chapters 28, 29, 30 and 73 have been loaded into the Customs EDI System; exporters may claim RoDTEP benefits for eligible shipping bills filed in the EDI System from the system effective timestamp, and operational issues should be reported to the Commissioner of Customs, Chennai-IV by email.

Import of pet animals: DGFT authorisation and quarantine NOC govern permitted permanent and temporary entries.
Import of pet animals (cats and dogs) is a restricted category subject to wildlife/CITES rules; commercial breeding imports are prohibited while pet dogs, R&D institutions with CPCSEA recommendation, and security forces qualify for exemptions. Permanent and temporary imports require DGFT authorisation except where baggage rules permit import of up to two pets on change of residence after two years abroad. Applications follow ANF-2M, must include vaccination/pet passport and supporting documents, and require Advance NOC from the Regional/Quarantine Officer with exporting-country health tests; designated ports and quarantine facilities apply.

ISIN allocation guidance: changes to security alone do not trigger a new ISIN when core issuance terms remain unchanged.
Clarification states that changes to the underlying security, creation of additional security, or creation of security for unsecured debt do not require a new ISIN provided core issuance terms (maturity, coupon, face value, redemption schedule or nature of the instrument) remain unchanged; Depositories shall not assign a new ISIN in such cases, and debenture trustees must ensure regulatory compliance when the underlying security changes.