Virtual hearing mandated for tax adjudication, with digital submissions and in-person hearings only by prior permission.
A mandatory virtual hearing regime is instituted for GST proceedings, permitting in-person hearings only with prior Additional Commissioner approval upon written request. Hearing notices with a unique link and Proper Officer details shall be sent to the registered email; links are not to be shared. Authorized representatives must submit a vakalatnama, photo ID and contact details in advance. Hearings will use a pre-intimated application; phone teleconferencing is a fallback for technical issues. Digital submissions via registered email are required; physical documents, if needed, must be attested on every page and lodged at district Facilitation Desks where Nodal Officers will verify, receipt and forward them within five working days. Digital records and submissions are recognised as valid.

SGST reimbursement for CHHAAVA screenings requires tax payment, consumer benefit pass-through, claims, verification, and appeal procedures.
State GST reimbursement applies to SGST paid by cinema exhibitors on admission to 'CHHAAVA' during the eligible period, provided the benefit is passed to viewers. Exhibitors must maintain existing ticket prices and seating classes, issue invoices showing CGST and SGST, file GST returns, and remit the full tax payable. SGST must not be collected from viewers, and eligible tickets must bear the required non-collection endorsement. Claims require ticket-sale, tax-payment and return records, proof of non-collection, and compliance certifications.

Income tax deduction from salaries: revised withholding, reporting and valuation rules including Agniveer and perquisite changes.
The Circular updates withholding and reporting for salary payments in FY 2024 25: it broadens the definition of salary and perquisites to include Central Government contributions to the Agniveer Corpus Fund and specified accommodation benefits, revises perquisite valuation and remote area rules, raises the leave encashment exemption ceiling for non government employees, introduces a deduction for Agniveer Corpus Fund contributions, sets out revised surcharge and new regime tax rates and computation restrictions, formalises employee disclosure for other income to be considered for withholding, amends Form No.16 and 24Q, and clarifies enhanced penalty and prosecution consequences for TDS defaults.

Export transhipment verification governs SEZ container movement, requiring seal checks, document scrutiny, and shipment endorsement at port gates.
SEZ export containers in full container load condition moving under Export Transhipment through JNPT port terminals must undergo preventive verification at the gate before entry for loading on the designated foreign-going vessel. Gate Preventive Officers must check the cargo, verify marks and numbers, confirm seal integrity, and examine the ETP and SEZ gatepass documents. If the cargo is in order, they must manually endorse "Allowed for Shipment" on the ETP copy and SEZ gatepass copy until ICES access is available. Any seal tampering or discrepancy must be reported immediately.

Single unified electronic Customs bond enables all India multi purpose bond submission with e stamping, e signing and bank guarantee linkage.
SEB permits importers/exporters to submit a Single All India Multi purpose Electronic Bond via ICEGATE selecting applicable obligations, with option to add obligations or increase bond amount later. Execution includes digital payment of stamp duty and electronic signatures through NeSL without notarisation; a unique bond number is generated and stored in NeSL and e Sanchit. Electronic Bank Guarantees may be issued by NeSL integrated banks, transmitted to NeSL, and linked and validated on ICEGATE for dashboard visibility; annexures specify formats, scenarios, BG quantum and technical messaging requirements.

Jan-Sunwai virtual grievance hearings to be scheduled weekly, with notified times and time-bound resolutions and monthly reporting.
Requires all Development Commissioners of Special Economic Zones to schedule Jan-Sunwai video conferencing sessions weekly for a minimum duration, designate competent officers to hear and time boundly resolve grievances, publicly notify and display the VC schedule for stakeholders, share the public notice and schedule with the Department of Commerce, and submit a monthly compliance report by the fifth of the following month detailing grievances heard and resolutions offered.

GST amnesty application processing requires jurisdictional reassignment, equitable ward distribution, records, and monitored time-bound disposal.
Section 128A GST amnesty applications filed online in Form GST SPL-01 or Form GST SPL-02 are initially assigned in a round-robin manner irrespective of local jurisdiction. The State Administrator must reassign applications to the ward having local jurisdiction over the applicant taxpayer. Ward Deputy Commissioners, with STO ward in-charges, must distribute applications equitably among STOs and ASTOs, maintain offline allocation records, undertake the exercise at least on alternate days, and monitor time-bound processing and disposal in accordance with GST legal provisions and written instructions.

GST classification: agriculturist exemption for dried produce and specified rates apply to popcorn and AAC blocks.
Clarification under section 168 clarifies that pepper of genus Piper is classifiable under HS 0904 with the specified GST rate; dried pepper and raisins supplied by an agriculturist are exempt under the agriculturist exemption in Section 23(1). Ready to eat popcorn with salt and spices is classifiable under HS 2106 90 99 with differential rates depending on packaging and labelling, whereas sugar coated popcorn is classifiable as sugar confectionery. AAC blocks with majority fly ash fall under HS 6815 with the fly ash rate. The Compensation Cess amendment on utility vehicle ground clearance applies from the notification effective date.

Late fee applicability for delayed GST reconciliation clarified: fee runs until complete annual return including reconciliation is filed.
Clarification explains that when FORM GSTR 9C is required, the annual return is incomplete if only FORM GSTR 9 is filed, and the late fee applies for the period from the annual return due date until the complete annual return (FORM GSTR 9 plus FORM GSTR 9C) is furnished. The late fee is not charged separately for delays in each form but is calculated until the combined filing obligation is fulfilled. A waiver is provided for past years subject to specified filing by the announced final date; no refunds for fees already paid.

GST clarifications on penal charges, payment aggregators, skilling services and other exemptions reshape service tax treatment.
Clarifications are issued on the GST treatment of certain services, including penal charges levied by regulated entities, settlement services by RBI-regulated payment aggregators, 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 renting of commercial property for composition taxpayers, electricity utility support services, and services provided by Goethe Institute/Max Mueller Bhawans. Several past periods are regularized on an as is where is basis, while specific exemptions are clarified or restored prospectively.

GST regularization for co-insurance apportionment and reinsurance commission transactions under an as is where is basis.
Regularizing GST treatment of co-insurance premium apportionment and ceding or reinsurance commission deducted from reinsurance premium. The circular treats these transactions as neither a supply of goods nor a supply of services, subject to the condition that tax is paid on the full or gross premium, as applicable. It also regularizes GST payment for the past period on an as is where is basis from 01.07.2017 to 31.10.2024.

Self-sealing permission applications must be emailed with PDF attachments to the designated customs submission address.
Applications for Self-Sealing Permission, registration, or renewal must be emailed to [email protected] with all required documents attached as PDF files and properly named; the email account is solely for submission, and after verification the customs office will send the permission copy to the exporter's email.

Extension of filing deadline for Form 56F extended to end of March to ease compliance for accountant reports.
Extension granted for filing the Form No. 56F accountant's report, moving the deadline previously linked to the audit filing date to the end of March to relieve documented taxpayer hardship and align the report submission with the revised compliance timeline under the Income-tax Act. The Central Board exercised its administrative powers to provide this relief, which applies specifically to the accountant's report required under the provisions for specified tax benefits, without altering substantive statutory requirements.

Disclosure of Most Important Terms requires research analysts to obtain client consent, follow fee limits, payment rules, and grievance steps.
SEBI mandates standardized Most Important Terms and Conditions (MITC) for Research Analysts to be incorporated into research-service terms and disclosed to clients with consent; RAs cannot trade on clients' behalf; fees for individual and HUF clients are subject to a regulatory maximum, advance fees are time-limited with proportionate refunds on early termination, cash payments are prohibited, and RAs must disclose conflicts, refrain from offering assured returns, never seek client login credentials or OTPs, and follow a specified grievance redressal process.

Most Important Terms and Conditions require IAs to disclose fees, consent for trades, ban guaranteed returns, and manage conflicts.
SEBI requires Investment Advisers to include standardized Most Important Terms and Conditions (MITC) in advisory agreements, prohibiting acceptance of client funds or securities, banning assured/guaranteed return schemes, and prohibiting execution of trades without explicit client consent. The MITC set fee and payment rules including prescribed maximums for eligible clients, limited advance fees with pro rata refunds and capped breakage fee, non-cash payment modes, mandatory risk profiling and suitability analysis, conflict-of-interest management favouring non-commission plans, specified grievance redressal steps, and disclosure when services fall outside SEBI's regulatory purview.

GST classification clarifications: rates and exemption treatment for pepper, raisins, popcorn, AAC blocks, and compensation cess effective dates.
Pepper of genus Piper falls under HS 0904 and is subject to the Schedule I GST rate; dried pepper and raisins supplied by an agriculturist are exempt and not liable for registration under Section 23(1) of the KGST Act. Ready-to-eat popcorn mixed with salt and spices is classifiable under HS 2106 90 99 with different GST treatment for prepackaged labelled and other forms, while sugar-mixed popcorn is classifiable under HS 1704 90 90. AAC blocks with over fifty percent fly ash fall under HS 6815. Amendment to Compensation Cess entry 52B is effective on or after 26.7.2023.

Late fee applicability clarified: fee runs until the complete annual GST return, including reconciliation, is filed.
Delay in furnishing a required reconciliation statement in FORM GSTR-9C renders the annual return under section 44 incomplete; late fee under subsection (2) of section 47 is leviable from the due date of the annual return until the date the complete annual return (FORM GSTR-9 and FORM GSTR-9C where required) is furnished. The late fee is computed for that single period and is not charged separately for each form. A limited waiver for past years is available subject to conditional furnishing of FORM GSTR-9C by the prescribed cutoff, with no refund for fees already paid.

GST classification and rates clarified for pepper, raisins, ready to eat popcorn and fly ash AAC blocks, with past period regularisation.
Pepper of genus Piper is classifiable under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by agriculturists from cultivation are exempt and not liable to register. Ready to eat popcorn mixed with salt and spices is classifiable under HS 2106 90 99 and attracts 5% GST if non prepackaged and 12% GST if prepackaged and labelled, while popcorn mixed with sugar is classifiable under HS 1704 90 90 attracting 18% GST; treatment for salted/spiced popcorn is regularised for past periods. AAC blocks with over 50% fly ash fall under HS 6815 and attract the fly ash rate. The compensation cess amendment on vehicle ground clearance applies from its substitution date.

Automation of Refund Processing: electronic filing and disbursal streamlines customs refund applications and audit shift to post-audit.
Automation of Customs refund procedure establishes electronic filing, scrutiny, communication and electronic disbursal of refund claims through the ICEGATE Portal. Applicants may file refund applications with supporting documents; pre-filled forms follow reassessment, a Unique Application Reference Number is generated on filing, and proper officers must intimate deficiencies within ten days and communicate acknowledgements, show-cause notices and speaking orders electronically, including examination of unjust enrichment. Concurrent audit is dispensed with and selection for post-audit will be finalized by DG-Audit with DG ARM; electronic credit will be effected to the applicant's registered bank account via PFMS.

GST classification clarifications: specify taxable rates and exemption treatment for pepper, raisins, popcorn, AAC blocks, and vehicle cess applicability.
Clarification directs uniform GST treatment: pepper of genus Piper attracts the concessional pepper rate and dried pepper and raisins supplied by agriculturists are exempt from GST and not liable for registration; ready-to-eat popcorn mixed with salt and spices is taxed at a lower rate when not pre-packaged and at a higher rate when packaged and labelled, while sugar-coated popcorn is treated as confectionery at the higher rate and prior doubts on ready-to-eat popcorn are regularised for the past period; AAC blocks with majority fly ash attract the fly ash article rate; and the amended compensation cess entry applies from its stated effective date.