GST regularization of co insurance apportionment and reinsurance commission clarifies non supply treatment subject to specified tax payment conditions.
The State directs application mutatis mutandis of the Central Tax Circular regularising GST treatment: apportionment of co insurance premium by the lead insurer is not treated as a supply if the lead insurer bears tax on the entire premium from the insured; ceding/reinsurance commission deducted from reinsurance premium is not treated as a supply if the reinsurer pays tax on the gross premium inclusive of the commission. The Circular gives retrospective regularisation on an "as is where is" basis for the period prior to the statutory amendment and invites reports of implementation difficulties.

Single electronic customs bonds enable nationwide digital compliance, consolidating import, export, warehousing and security obligations through one automated framework.
The Single All-India Multipurpose Electronic Bond framework permits importers and exporters to execute one electronic customs bond through ICEGATE for selected obligations, replacing separate transaction-wise bonds across ports. It covers provisional assessment, export promotion, concessional imports or exports, pending compliance requirements, warehousing, and operations in private or special warehouses. Electronic stamping, stamp-duty payment and electronic signatures are completed through the designated platform without notarisation. Electronic bank guarantees may be linked, validated and tracked online; security must remain valid until the relevant obligations are discharged.

Synthetic diamond export qualifiers: declarations voluntary for lab-grown diamonds under one carat; others remain mandatory.
For exports of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat the declaration of the additional qualifiers is voluntary; for all other imports/exports the mandatory additional qualifiers identifying lab grown diamonds by production method continue to apply as previously required.

General Authorization for Export after Repair permits single registration re exports of imported SCOMET items to related entities under quarterly reporting.
The amendment creates a General Authorization for Export after Repair (GAER) allowing re export of imported SCOMET items repaired in India to related entities and authorized repair supply chain actors abroad on the basis of a one time registration and authorization, conditioned on documentary proof of import and repair obligation, no alteration or value addition, specified recipient sameness, exclusion of sanctioned or high risk destinations, mandatory quarterly post shipment reporting, ICP/AEO compliance where applicable, and DGFT's reservation to suspend, revoke or deny authorizations for proliferation or national security concerns.

Automation of Refund Processing enables electronic filing, tracking and electronic credit of customs refunds with shift to post-audit.
Electronic processing of customs refund claims requires applicants to file on the ICEGATE portal with supporting documents, generates an Application Reference Number on filing, permits reassessment requests and verification of bank details, and provides dashboard status and MIS. Proper officers will scrutinize applications, issue deficiency communications within a prescribed timeline, generate acknowledgements when cured, and communicate show-cause notices or refund orders electronically, while refunds sanctioned will be credited electronically to the applicant's registered bank account through the PFMS system.

Customs refund automation enables electronic filing, scrutiny, orders, status tracking, bank-credit disbursal, and post-audit processing through ICEGATE.
Customs refund applications may be filed electronically through ICEGATE with supporting documents, with re-assessment requests and verification of registered bank details also available online. Filing generates a Unique Application Reference Number, and deficiencies must be communicated through the portal within 10 days. Acknowledgements, show-cause notices, and refund sanction or rejection orders are issued electronically. Sanctioned refunds are credited through PFMS to the registered bank account. Concurrent audit is replaced by post-audit, and ICEGATE provides application-status visibility and refund-pendency monitoring.

GST classification clarifications cover pepper, raisins, popcorn, fly ash AAC blocks and compensation cess effective date.
Pepper of genus Piper, whether green, white or black, is classified under HS 0904 and attracts 5% GST, while an agriculturist supplying dried pepper or raisins from cultivation is exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% GST or 12% GST depending on packaging, while caramel popcorn falls under HS 1704 90 90 and attracts 18% GST. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the compensation cess amendment applies on or after 26.07.2023.

GST clarifications cover penal charges, payment aggregator exemption, reverse charge rent, electricity utility services, and past-period regularisation.
GST clarifications cover penal charges levied by regulated entities, payment aggregator exemption, regularisation of GST on research and development services against grants, skilling services by NSDC-approved training partners, facility management services to MCD, the status of DDA as a local authority, reverse charge on commercial property rent for composition taxpayers, incidental electricity utility services, and Goethe Institute/Max Mueller Bhawans services. The circular also regularises specified past periods on an as is where is basis where recommended by the GST Council.

GST regularization for co-insurance premium and reinsurance commission transactions under an 'as is where is' basis.
GST on co-insurance premium apportioned by the lead insurer to the co-insurer is regularized where the lead insurer pays GST on the entire premium. Services involving ceding or reinsurance commission deducted from reinsurance premium are also covered, subject to GST being paid by the reinsurer on the gross reinsurance premium inclusive of such commission. The specified activities are treated as outside supply under Schedule III from 01.11.2024, and past GST payment from 01.07.2017 to 31.10.2024 is regularized on an 'as is where is' basis.

Final No Objection Certificate for pet imports to be issued at port round the clock subject to advance NOC and required documents.
The final No Objection Certificate (NoC) for imported pet dogs and pet cats shall be issued by the Animal Quarantine and Certification Service (AQCS) at the port of entry round the clock, provided the owner has obtained an advance NoC after submitting requisite documents and given prior intimation of arrival by email; imports remain restricted to specified notified ports and field formations must publicize and implement the facilitation measures.

GST classification clarified for pepper, raisins, ready-to-eat popcorn, AAC blocks and agriculturist exemptions under council recommendations
Clarification addresses classification and GST rates for specified goods: pepper of genus Piper attracts 5% GST; dried pepper and raisins supplied by agriculturists are exempt and not liable to registration; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% GST if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is classifiable as sugar confectionery attracting 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST; the amended Compensation Cess entry for utility vehicles applies from the amendment's effective date.

GST classification and rate clarity for pepper, raisins, popcorn, fly ash blocks, and utility vehicles.
Pepper of the genus Piper is classified under HS 0904 and attracts 5% GST, while dried pepper and raisins supplied by an agriculturist who is not liable to registration are exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% or 12% GST depending on packaging, while sugar-mixed popcorn is classified as sugar confectionary and attracts 18% GST; the past period up to 14.02.2025 is regularized on an as is where is basis. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the amended compensation cess entry for utility vehicles applies on or after 26.07.2023.

Customs refund automation moves claims to online ICEGATE filing, with manual applications restricted after the transition period.
Automation of customs refund application and processing has been enabled on the Customs Automated System for electronic disbursal of refunds. Refund claims may be filed manually or online only during the transitional period up to 31.03.2025. After that date, future refund claims are to be filed through the online ICEGATE portal mode only, and manual refund applications will not be accepted except where permitted by the Pr. Commissioner or Commissioner of Customs for reasons recorded in writing.

Court-summons compliance requires Ward Officers to attend hearings, produce records, coordinate counsel, and face action for negligence.
Ward Officers acting as Pairvi Officers must comply with court summons, notices, orders and directions, attend required hearings, and produce records in accordance with due procedure. They must timely prepare litigation documents and evidence, coordinate with government counsel and relevant officials, preserve confidentiality, and maintain updated records of court-related activities. Negligence causing an adverse judicial ruling remains the responsibility of the concerned officer or official, and non-compliance may attract strict action under law.

Road vigilance procedure sets team strength, prior intimation, log book maintenance, and weekly reporting requirements.
Road vigilance is to be conducted under a standard operating procedure aimed at ensuring transparency, accountability and officer safety. The team should normally consist of at least four officers, with up to two office staff permitted where required, and prior intimation must be given to the concerned Additional Commissioner by letter or SMS/WhatsApp. Officers must maintain a log book, and Zonal Joint Commissioners must submit weekly reports in the prescribed format covering inspection details, intercepted vehicles, findings, detention reasons, penalties and amounts realized.

Transfer of confiscated drones centralised to designated focal customs commissionerates, with annexures mapping zones and nodal officers.
Circular mandates transfer of all confiscated drones to designated customs warehouses at Chennai (Airport), Delhi (IGIA), Kolkata (Airport), Mumbai (Airport) and Bengaluru (Airport & Air Cargo) as focal Customs Commissionerates for stocking, segregation, joint inspection by agencies and distribution; it substitutes Annexure A to map Customs Zones to these focal Commissionerates and replaces Annexure C with an updated list of nodal officers to enable coordination.

Late fee for delayed annual GST reconciliation applies until the complete annual return, including reconciliation statement, is filed.
Where reconciliation statement in FORM GSTR-9C is required to be filed with the annual return in FORM GSTR-9, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished, and statutory late fee is leviable from the due date of the annual return until the date of furnishing the complete annual return; a single late fee covers the entire period and is not separately leviable for delayed furnishing of each form. A waiver notification limits additional late fee for certain past years if reconciliation is filed by the notified cutoff, with no refund for fees already paid.

AIF differential rights reporting extended to allow additional time for affected funds to comply with one time filing.
SEBI has extended the one-time reporting deadline for AIFs that filed PPMs on or after March 1, 2020 and have issued differential rights not meeting Standard Setting Forum implementation standards; affected AIFs must submit the prescribed information to SEBI by the extended date, the extension taking immediate effect under SEBI's statutory powers to protect investors and regulate the securities market.

Verification of Identity: duplicate local checks withdrawn and national regulations now govern first time import/export verification procedures.
Verification of Identity for persons newly engaging in import/export is governed by the Customs (Verification of Identity and Compliance) Regulations, 2021; prior verification at another port suffices and duplicate re verification at this Commissionerate is withdrawn. Persons newly engaging after the Regulations must submit documents under Regulation 4 within thirty days, while those previously active at other stations normally face no further compliance, subject to notification to the Assistant/Deputy Commissioner where assistance for clearance is sought.

Standard Input Output Norms fixation sets input requirements for metronidazole gel exports under Chemical and Allied Product rules.
Fixation of new Standard Input Output Norms (SIONs) A-3684 prescribes input requirements for export of metronidazole gel under the Chemical and Allied Product group: two export product configurations (55 g pack and 60 g tube), each with one export unit and specified quantities of Metronidazole Micronized USP per pack. The notification is issued under paragraph 1.03 of the Foreign Trade Policy 2023 and adds SION No. A-3684 to the schedule of norms, establishing compliance parameters for exporters.