E-invoicing compliance under Assam GST tightened for taxpayers required to issue invoices through the prescribed electronic system.
Mandatory e-invoicing compliance is reinforced for taxpayers required to issue e-invoices for B2B and export supplies under the Assam GST Rules. Exempted taxpayers must declare their exempted status on the portal, while field formations are directed to examine GSTN-listed cases of non-issuance, identify the reasons, and distinguish lawful exemption from non-compliance. Invoices issued otherwise than through the prescribed e-invoicing mechanism are stated not to be valid, and continued non-compliance may attract penalty under the Assam GST Act.

Crew and ship store declarations may be uploaded via E-Sanchit as PDFs with IRN referenced in SCMTR JSON.
The SCMTR now permits upload of crew effects, ship stores and person detail PDFs via the E-Sanchit application; each upload generates an IRN which must be referenced in designated JSON fields of SCMTR messages. Person details require prsnTypCdd='IRN', prsnFamilyName=IRN and document code 745000; crew effects require crewEfctDescCdd='IRN', crewEfctsDesc=IRN and document code 744000; ship stores require articleNameCdd='IRN', articleNameText=IRN and document code 799000.

Designation of Taxation Inspector expands proper officer roster, adjusting delegated authority and Schedule rule links under GST.
Amendment designates Taxation Inspector as an additional proper officer by inserting ",Taxation Inspector" after specified officer entries across several serial numbers, expands one serial to add a roster of officers including Deputy Commissioner, Excise and Taxation Officer, Assistant Excise and Taxation Officer and Taxation Inspector, and omits certain rule references while inserting a new serial linking Rules 6, 16, 17, 21A and 23 to those specified officers.

Secondment taxability: determine GST exposure by contract and factual matrix; extended limitation requires evidence of fraud or concealment.
Secondment may constitute a taxable manpower supply service, but taxability under GST must be determined by a nuanced, fact-specific examination of the contract and working arrangements between the overseas company and the Indian entity. Extended limitation for assessment or recovery may be invoked only where investigations produce material evidence of fraud, wilful misstatement, or suppression of facts to evade tax; mere non-payment is insufficient and such evidence should be included in any show cause notice.

Import Monitoring for Yellow Peas requires online pre-arrival registration; single registration limited to one origin and one port.
Importation of Yellow Peas requires online submission of advance information and payment to obtain an Automatic Registration Number via the DGFT portal; registration must be completed at least five days before expected arrival and the ARN produced to Customs. Each ARN is valid for multiple consignments only for a specified limited period and applies to one country of origin and one port of import.

Upstreaming of client funds mandates brokers to remit clear balances to clearing corporations by EOD via cash, FDRs or MFOS.
SBs/CMs must upstream all clients' clear credit balances to CCs on End of Day basis only as cash, lien marked FDRs created from USCNBA, or pledged MFOS units created from client funds; FDRs must meet CC exposure norms, be lien marked with CC precedence, be pre terminable, tenor not exceeding one year and one day, and not be used as security for borrowing. MFOS units must be dematerialized, held in a dedicated Client Nodal MFOS Account and pledged/re pledged to CCs identifying end clients. USCNBA and DSCNBA account nomenclature and operational, monitoring and reporting requirements apply.

Container scanner operation at Kattupalli and Ennore expanded; selected import containers to be scanned under prescribed procedures.
Drive-through and mobile X ray container scanning facilities at Kattupalli Port and Kamarajar Port Limited, Ennore will operate daily for the scanning of selected import containers. Operations at Kattupalli must follow the procedures set out in the earlier public notice for the drive-through scanner, and operations at Ennore must follow the earlier public notice for the MXCS. Stakeholders facing difficulties are to notify the Commissioner of Customs, Chennai IV.

Veterinary health certificate requirement: integrated VHC mandated for milk imports, certified by exporting Official Veterinarian and subject to post import checks.
Imports of milk and milk products must be accompanied by an integrated Veterinary Health Certificate certified by the exporting country; a single certificate or certificate with annexure is acceptable, but single agency certificates must be certified by the exporting Official Veterinarian. The VHC must attest to DAHD sanitary conditions and FSSAI food safety requirements, includes specified processing and animal treatment attestations, and is time limited. Consignments are subject to post import examination and sampling by Animal Quarantine and Certification Services and/or FSSAI officers, and non conforming consignments will face action at the importer's cost.

BIS registration requirement enforced for notified electronics imports; random sampling and compliance testing determine customs clearance.
Imports of goods notified under the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2012 require BIS registration or a MeitY exemption; Customs must verify registration, use the Risk Management System to select consignments for random sampling, and send samples to BIS recognized labs to test defined non destructive safety parameters. Out of Charge clearance is granted only if samples comply; failing consignments may be re exported or destroyed at the importer's cost. MeitY authorises Customs to deform and dispose of non compliant or unregistered notified goods.

Related party guarantee treated as taxable supply; corporate guarantee valuation set under amended Rule 28 irrespective of ITC.
Personal guarantees by directors are a supply of service between related persons and are valued at open market value under Rule 28; where RBI precludes any lawful consideration the open market value may be treated as zero and no tax payable, except in exceptional remunerated cases where taxable value equals the remuneration. Corporate guarantees between related companies, including holding subsidiary situations, are also supplies of service and their taxable value is to be determined under Rule 28, with newly inserted sub rule (2) prescribing valuation for such corporate guarantees irrespective of the recipient's ITC; sub rule (2) does not apply to personal guarantees.

Dematerialisation of AIF units requires use of an Aggregate Escrow Demat Account until investors provide demat details.
Mandates dematerialisation of AIF units and requires units for investors who have not provided demat details to be credited to a designated Aggregate Escrow Demat Account; transfers from that account are restricted to transfers into investors' demat accounts upon receipt of demat details within five working days, with investor wise KYC, bank details, audit trail, and monthly reporting to Depositories and Custodians, and adherence to implementation standards jointly formulated by industry and depositories.

Drive-through container X ray scanning at Chennai now 24x7; selected containers must be scanned and mismatches examined.
Drive-through X Ray Container Scanner at Chennai will operate 24x7; selected containers are identified by the Container Scanning Module and must be endorsed "Selected for scanning" on EIRs. At CSD, container and seal numbers are verified, images are classified as "SCANNED CLEAN" or "SCANNED MISMATCH", and mismatches trigger NOC or 100% examination at CFS/ICD in presence of DC/AC. Failures to mark, present or scan selected containers expose terminal operators and custodians to penal action; scanned images and examination outcomes must be uploaded to the CSD portal and weekly reports produced.

Waiver of late fee for bills of entry due to cyclone disruptions; applies to air cargo arrivals at Chennai airport.
Waiver of late fee is granted for delayed filing of Bills of Entry due to disruption of power and internet caused by the cyclonic storm, covering Bills of Entry for cargo arrived by aircraft at Chennai Air Cargo/Airport for the affected period, implemented under the regulatory framework for electronic integrated declarations and paperless processing. The Public Notice shall serve as a Standing Order for officers and staff, with unresolved difficulties to be brought to the Additional Commissioner of Customs (Appraising Main), Chennai-VII.

Authorisation of Joint Commissioners to exercise proviso powers under Rule 23, confined to their jurisdiction and subject to conditions.
The Commissioner of State Tax authorises Joint Commissioners of State Tax (Range) to perform functions under the first proviso to sub-rule (1) of Rule 23 of the Haryana GST Rules, 2017 read with section 30 of the Haryana GST Act, 2017, limiting exercise of those functions to their respective jurisdictions unless specific jurisdiction is stated; the order supersedes Order No. 01/2022 while saving prior actions and omissions.

Net Distributable Cash Flow computation standardized for REITs, aligning HoldCo/SPV and Trust level cashflow rules for distributions.
Revised framework standardizes computation of Net Distributable Cash Flow (NDCF) for REITs and HoldCos/SPVs by specifying allowable additions (operating cashflows, SPV distributions, treasury income, net proceeds from asset or share sales after taxes, transaction costs, related debt settlements and planned reinvestments) and deductions (finance costs excluding amortisation, principal debt repayments except refinanced debt, contractual/statutory reserve requirements, and capital expenditure not funded by debt/equity or existing reserves). It clarifies intra-group treatment, timing for including SPV NDCF, prohibition on debt-funded distributions (limited treasury exceptions), and disclosure of restricted or surplus cash.

Net Distributable Cash Flow computation standardised for InvITs, defining eligible receipts, permissible deductions and distribution constraints.
Revised framework standardises computation of Net Distributable Cash Flow (NDCF) for InvITs and their HoldCos/SPVs, specifying included items (operating cash flows, NDCF distributions from SPVs, treasury income, net sale proceeds) and excluded or deducted items (finance cost excluding amortisation, principal debt repayments except refinanced debt, required contractual or statutory reserves, and unfunded capital expenditure). NDCF at SPV must be reflected at Trust level for the period even if cash transfers occur later, cumulative minimum distributions must be maintained, and restrictions apply to distributions funded by external debt with limited treasury exceptions.

Assessment practice for petroleum products: mandatory sample testing and conditional second check assessment for manufacturer importers.
All consignments of petroleum products under CTH 2710 require a representative sealed sample drawn on first check and sent to CRCL, NCH, Mumbai for testing; clearance depends on the test report and licences. Manufacturer importers with an overseas supplier who is the manufacturer may obtain final second check assessment where a manufacturer's invoice and the specified valid PTR and supporting uploads are provided; where the supplier is not the manufacturer a valid PTR permits provisional second check assessment with testing. Bulk cargo and other non qualifying imports are subject to mandatory sample testing and first or provisional assessments as specified.

GST enforcement wing restructuring assigns district jurisdictions for inspections, searches, seizures and business-premises access to safeguard revenue.
GST enforcement administration is restructured through four Enforcement Wings empowered to undertake inspection, search, seizure of goods in movement, and access to business premises and godowns for revenue protection. The Wings are allocated jurisdiction over West Tripura; North Tripura and Unakoti including Churaibari; Sepahijala, Gomati and South Tripura; and Dhalai and Khowai. The arrangement supersedes specified earlier orders and takes immediate effect.

Amnesty Scheme: final filing required for closure of export obligation defaults; pendency of policy relaxation requests won't extend deadline.
The Amnesty Scheme permits closure of Export Obligation defaults under Advance Authorisation and EPCG Schemes through a time limited filing; authorisation holders must submit closure applications within the prescribed final period and should not await decisions from the Policy Relaxation Committee or EPCG Committees, since such pendency will not extend the filing deadline. Regional Authorities are instructed to dispose pending Amnesty Scheme applications before the cut off, and beneficiaries are urged to avail themselves of the scheme because the final filing date will not be extended further.

Electronic service of GST notice and order summaries requires DRC-01 service and DRC-07 portal upload by proper officers.
Electronic service of GST enforcement communications is directed through implementation, with necessary modifications, of Instruction No. 04/2023-GST under the Chhattisgarh Goods and Services Tax Act, 2017. The framework requires the proper officer to serve a summary of notice in FORM GST DRC-01 and electronically upload on the portal a summary of order in FORM GST DRC-07.