Territorial GST audit jurisdiction assigns Business Audit Circle officers authority to audit registered persons across specified zones.
Territorial jurisdiction for GST audit is assigned to Joint Commissioners, Deputy Commissioners and Assistant Commissioners of State Tax in Business Audit Circle-I and Business Audit Circle-II for the whole areas of specified zones. These officers may audit registered persons for periods and at frequencies assigned under the audit provisions of the Rajasthan Goods and Services Tax Act, 2017. Zone areas are determined according to notified jurisdictional areas, and the assignment takes effect from 20 June 2022.

Halal certification for meat exports now requires NABCB-accredited i-CAS certification and APEDA monitoring for compliance.
Halal export certification for meat and meat products will require production, processing and packing under a valid certificate issued by a Certification Body accredited by NABCB under the India Conformity Assessment Scheme (i-CAS) - Halal. APEDA is designated as the monitoring agency; NABCB accreditation follows ISO/IEC procedures with staged assessments, surveillance, and defined suspension/withdrawal processes. Exports to countries that do not recognize i-CAS must hold importing-country approved Halal certificates; i-CAS is voluntary in such cases. Existing Halal Certification Bodies and export units must register under i-CAS within the transitional period.

Identified imported goods rules require specific declarations, Unique Quantity Codes, and additional importer obligations to address undervaluation.
The rules enable the Board to designate a class of imported goods as identified goods where declared values are suspected to be untruthful; a written reference triggers a Screening Committee preliminary review and, if suitable, an Evaluation Committee detailed examination. The Evaluation Committee must produce a reasoned report specifying HS codes, brands, a precautionary unit value, the required Unique Quantity Code, technical specifications, additional importer obligations, checks and duration. The Board may then issue an Order, and importers must declare specified particulars and, via the Customs Automated System, fulfil obligations or face valuation under CVR, 2007.

GST classification clarified for Rab as a distinct tariff product; pulse milling by products exempt and carbonated fruit drinks defined.
Clarifies GST positions: Rab, a semi solid sugarcane product distinct from molasses, is classifiable under tariff heading 1702. By products of pulse milling (chilka, khanda, churi/chuni) are fully exempt from GST irrespective of end use, with interim period transactions regularized on an as is basis. Carbonated beverages containing fruit drink or juice are assigned the specified HS grouping and attracted the higher GST and compensation cess as notified, with an exclusion inserted to prevent overlap. Extruded snack pellets are classifiable as extruded or expanded savoury products and taxed accordingly.

GST exemption on government-provided accommodation and subsidy treatment for RuPay and BHIM-UPI incentives affirmed under applicable GST law.
Accommodation services supplied by Air Force, Army, Navy, paramilitary and police messes to their personnel are treated as government-supplied services and exempt from GST when provided to persons who are not business entities. Incentives paid by MeitY to acquiring banks for RuPay Debit Card and low-value BHIM-UPI transactions are characterised as subsidies linked to the service price and are excluded from the taxable value, and thus not taxable.

Stock and Sale export authorisation for SCOMET items requires specified end use certificates and IMWG approval before re export.
Amendments permit bulk export of SCOMET items from an Indian exporter to a foreign stockist (a foreign principal/subsidiary) on the basis of prescribed applications and End-Use/End-User Certificates; IMWG grants export authorization to the stockist and in-principle approval for re-export to specified countries, while transfers within the stockist's country and re-exports to pre-approved countries require post-transfer reporting to DGFT and re-exports to other countries require separate IMWG consideration with full end-use documentation.

Custodianship of Berth No.15 extended to UPCL with bonds, insurance, infrastructure and liability obligations for cargo safety.
Custodianship of Berth No. 15 at New Mangaluru Port Authority is extended to M/s. Udupi Power Corporation Limited until 31.01.2028 under Section 45(1) of the Customs Act and HCCAR, subject to compliance with Sections 45(2) and 45(3), execution and renewal of specified bonds, an Import Continuity Bond of Rs.15 crores, contingency insurance, renewal of a bank guarantee with auto-renewal, provision of prescribed infrastructure and security per Regulation 5, recordkeeping, separation of storage areas, publication of charges, and bearing Customs officer cost recovery; custodian remains liable for loss, pilferage and duty obligations.

Customs pass processing now centralised through CBLMS portal, requiring issuance, renewal and cancellation applications online.
CBLMS now centralises Customs Pass issuance, renewal and cancellation: applications must be submitted and processed exclusively via the CBLMS portal for existing brokers with validated CB profiles and for newly licensed brokers issued through CBLMS; a user manual explaining the process flow will be available under the portal's Knowledge Centre.

Customs broker association enrollment required; single association rule and possible discretionary extensions for compliance.
Each customs broker must enroll as a member of the recognized Customs Brokers' Association in every customs jurisdiction where they operate, and may not join more than one association in the same jurisdiction. The Board may, on written representation showing inability to comply for reasons beyond control and where other conditions are satisfied, allow a further time period for compliance, recording reasons in writing. Brokers under Tuticorin Customs House are directed to enroll with the Tuticorin Customs Brokers Association.

Input tax credit mismatches require verification of statutory conditions and supplier tax payment before credit is treated as ineligible.
ITC claimed in FORM GSTR-3B but absent from FORM GSTR-2A for FY 2017-18 and FY 2018-19 may be examined under section 16 rather than automatically treated as ineligible. The proper officer must verify tax documents, receipt of supplies, payment to the supplier, required reversals, and the statutory time limit. Supplier-wise discrepancies exceeding Rs 5 lakh require a UDIN-based Chartered Accountant or Cost Accountant certificate; lower discrepancies require a supplier certificate. The procedure applies to ongoing, including pending adjudication or appeal, proceedings and not completed matters.

Unregistered recipient tax refunds require expired credit-note eligibility, temporary registration, prescribed evidence, and proportionate treatment of supplier repayments.
Unregistered recipients may claim refund of tax borne on cancelled construction-service agreements or terminated long-term insurance policies only where the supplier's credit-note period has expired. The claimant must obtain PAN-based temporary registration in the supplier's jurisdiction, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, the supplier's certificate, and supporting evidence. Claims are invoice-tax limited, require separate applications for different suppliers, and are refundable only proportionately where the supplier has made a partial repayment.

GST insolvency dues: reduced statutory demands require formal intimation, with recovery limited to the reduced amount after resolution.
GST dues of a corporate debtor finalised under the IBC are subject to the reduction determined through insolvency proceedings. Pre-CIRP dues are operational debt, for which coercive recovery is not permissible against the corporate debtor. IBC proceedings are treated as "other proceedings" under Section 84 of the Bihar GST Act. Where a confirmed demand reflected in FORM GST DRC-07 or DRC-07A is reduced, the jurisdictional Commissioner must issue FORM GST DRC-25 and recovery may continue only for the reduced amount.

No Claim Bonus is a deductible insurance discount, while e-invoicing exemptions extend across an exempt entity's supplies.
No Claim Bonus deducted from insurance premium is not consideration for a supply by the insured, since the insured is not contractually obliged to refrain from lodging claims. Where the bonus and its conditions are disclosed in the policy and the discount is recorded in the invoice, it is deductible in valuing insurance services and GST applies to the actual premium payable after deduction. E-invoicing exemption for specified entities or sectors applies to the entity as a whole, covering all its supplies of goods and services.

Section 75(2) redetermination applies only to demands timely issuable under section 73, despite a later appellate direction.
Where fraud, wilful misstatement or suppression is not established in a section 74 demand, section 75(2) requires the notice to be treated as issued under section 73. The consequential order of redetermination must be issued within two years from communication of the appellate or judicial direction. However, the redetermined demand is limited to tax, interest and penalty relating to periods for which the original notice was issued within the section 73 limitation period of two years and nine months. For multi-year notices, only timely covered financial years may be redetermined.

GST exemption on government-supplied services extends to mess accommodation; payment incentives treated as non-taxable subsidy.
Accommodation services provided by Air Force messes and similar military or police messes to personnel or other non-business persons are exempt under Sl. No. 6 of notification No. 12/2017 when those services qualify as supplied by Central/State/UT or local authorities. Incentives paid by MeitY to acquiring banks under the RuPay/BHIM UPI promotion scheme are subsidies linked to the price of the payment service and are not consideration for services to the government; accordingly they do not form part of the taxable value and are not taxable under GST.

GST classification updates clarify rates, exemptions, HS codes, and SUV cess applicability for specified goods.
Rab is classifiable under Tariff heading 1702 and attracts GST at 18%. By-products of dal/pulse milling (chilka, khanda, churi/chuni) are fully exempt regardless of end use and interim matters are regularized on an "as is" basis. Carbonated fruit beverages are classed under HS 2202 99 and attract 28% GST and compensation cess; an exclusion has been added in Schedule II. Extruded snack pellets (fryums) fall under tariff item 1905 90 30 and attract 18% GST. Compensation cess at the higher rate applies to vehicles meeting all SUV specifications. Importers may claim lower IGST where eligible.

Refund for unregistered persons: temporary registration enables claims for tax paid on cancelled contracts or terminated long term services.
Enables unregistered persons who bore tax on cancelled construction contracts or terminated long term insurance policies to obtain temporary registration via PAN with Aadhaar authentication, submit bank details, and file Form GST RFD 01 under 'refund for unregistered person' with statement 8, supplier certificate and supporting documents. Refunds are capped by the tax declared on relevant invoices; the supplier's cancellation letter is the relevant date where no service receipt exists, and separate claims are required for different suppliers and different States/UTs.

EODC monitoring: legacy portal withdrawn and redemption status to be confirmed via revamped online services.
The legacy eodc.online portal is withdrawn; redemption and closure details for Advance/EPCG authorisations are available on the revamped DGFT Services. Exporters may upload closure/redemption letters via Services AA/DFIA/EPCG 'Manual EODC Update' where online status is incorrect, and Regional Authorities must verify submissions and update authorisation status from their records.

Virtual meetings for InvIT unit holders permitted, subject to specified procedural safeguards and disclosure obligations.
SEBI permits Investment Managers of Infrastructure Investment Trusts to conduct unit holder meetings through Video Conferencing or Other Audio Visual means subject to procedural safeguards including maintenance and website upload of recorded transcripts; scheduling considerate of time zones; two way interaction with concurrent or advance questions; opening the facility before and after scheduled time; pre meeting remote e voting and in meeting e voting for those who have not voted remotely; chairperson confirmation of reasonable efforts to enable participation; attendance by an independent director and the auditor or authorised representative; prescribed notice disclosures and helpline support; and disclosure to the stock exchange and trustee with trustee monitoring.

Virtual meetings for REIT unit holders allowed with mandatory safeguards for participation, remote e voting, disclosure and monitoring.
Managers of REITs may conduct unit holder meetings through Video Conferencing or Other Audio Visual Means subject to procedural safeguards: maintain and upload recorded transcripts; schedule with regard to time zones; provide two way participation and question facilities; keep joining open at least fifteen minutes before and after start time; provide remote e voting before the meeting and in meeting e voting for those who have not voted remotely; chairperson must record that reasonable efforts to enable participation and voting were made; require attendance of an independent director and the auditor; and notify the stock exchange and trustee of the meeting format.