Electronic service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance.
Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.

Document Identification Number requirement: communications to taxpayers must quote DIN/RFN or be treated invalid; limited post-facto regularisation allowed.
Officers must electronically generate and prominently quote a Document Identification Number (DIN)/Reference Number (RFN) on specified offline communications (search authorisations, summons, arrest memos, inspection notices and letters) issued in the course of enquiries; GST backend communications sent via the GSTN Portal are exempt, but manually issued communications must carry a DIN/RFN. Exceptions for technical difficulty or urgent offsite issuance require written reasons and an express statement; communications without DIN/RFN outside these exceptions are invalid and must be regularised within a limited working-day period by post-facto approval, electronic generation of DIN/RFN and filing the pro-forma. VAT RFN verification is available on the DVAT Portal.

Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review.
The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.

Operational creditor claims coordination ensures timely GST claim submission and monitoring in corporate insolvency proceedings.
SOP establishes a nodal mechanism for GST claims in corporate insolvency under the IBC: a State Nodal Officer will receive IBBI public announcements and distribute them to Joint Commissioners; District and circle officers must monitor the IBBI website daily, submit Form B claims with supporting documents to Interim/Resolution Professionals for arrears, and correspond regarding resolution plan finalisation; District Nodal Officers must report monthly via a prescribed proforma and participate in consolidated reviews by TPS HQ.

Import of second-hand barebone computer systems requires environmental ministry permission and unauthorized imports are illegal and subject to re-export or disposal measures.
Imports of second-hand barebone computer systems are restricted under the Foreign Trade Policy 2023 and regulated by the E-Waste Management Rules, 2022 and the Hazardous and Other Wastes Rules, 2016. Such goods fall within Part B Schedule III as used electrical assemblies and may be imported only for recycling, recovery, reuse or utilization by Actual Users with Ministry of Environment, Forest and Climate Change permission, subject to conditions (environmentally sound facilities, treatment arrangements, State consents). Imports without permission are deemed illegal under Rule 15, requiring re-export or authorised disposal.

Export Obligation Discharge Certificate camp to expedite pending EODC applications; regional authorities to organise focused disposal campaign.
Organisation of a targeted administrative campaign to accelerate disposal of pending applications for Export Obligation Discharge Certificate (EODC) under Advance Authorization and EPCG programmes, with regional authorities directed to conduct concentrated EODC camps to prioritise verification and issuance of certificates and trade associations instructed to publicise the notice and facilitate stakeholder participation.

GST applicability on services clarified: composite supply, input tax credit, pure agent rules and specific exemptions explained.
Input tax credit at concessional rate applies only to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate, while electricity charged as a pure agent on actual basis is excluded from taxable value. Job work converting barley into malt is classified as food-related job work and attracts the concessional rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services to CPWD with goods 25% of value qualify for specified exemption.

Place of supply rules: default recipient-location applies for transportation, advertising display, and most co-location services.
Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property.

Export of services: INR receipts via Special Rupee Vostro accounts qualify as permitted payment under export rules.
Payments received by Indian exporters of services in Indian rupees from designated Special Rupee Vostro Accounts of correspondent banks, established under the RBI INR settlement mechanism and recognized by the Foreign Trade Policy, shall be regarded as fulfilling the payment requirement in sub clause (iv) of the IGST Act definition of export of services, subject to compliance with RBI circulars, Foreign Trade Policy procedures, and any other statutory permissions or approvals.

Investor service request norms remove folio freezing and referral provisions under PAN, KYC and nomination requirements.
Simplified norms for processing investor service requests by RTAs and for furnishing PAN, KYC details and nomination remove the provisions relating to freezing of folios and referral of frozen folios to the administering authority under the Benami Transactions (Prohibitions) Act, 1988 and the Prevention of Money Laundering Act, 2002. The circular deletes references to "freezing/frozen" and does away with the referral mechanism previously linked to such folios.

INR trade settlement: banks may open a separate current account to facilitate exclusive receipt and settlement of export proceeds.
AD Category I banks maintaining Special Rupee Vostro Accounts for INR trade settlement are permitted to open an additional special current account exclusively for exporter constituents to receive and settle export proceeds, providing operational flexibility while operating within the existing INR settlement and account opening framework.

Allocation of Raw Petroleum Coke: manufacturers must submit prescribed operational and sourcing details for allocation consideration.
CPC manufacturers seeking allocation of imported Raw Petroleum Coke must submit prescribed Annexure details-manufacturing capacities with Consent to Operate, sources and sulphur range of RPC, historical yearly procurement, desired import quantities, OCEMS availability, and latest emission levels-by the specified deadline via email with a copy to the DGFT; non-submission will be treated as no response to the Sub Committee constituted by the Commission for Air Quality Management.

Mandatory import/export qualifiers require CAS and IUPAC identifiers or a supplier confidentiality declaration for chemical filings.
Mandatory additional qualifiers require importers to classify chemical consignments into defined categories and to provide CAS number and IUPAC name: bulk/basic chemicals must include both CAS and IUPAC; formulations, mixtures and proprietary/R&D items must supply CAS and IUPAC for at least one main/active ingredient. If CAS/IUPAC details are unavailable because the supplier withheld them for confidentiality, a self declaration to that effect must be furnished in the bill of entry; declared constituents will be printed as masked fields and these qualifiers supplement existing declaration requirements.

GST applicability on services clarifies composite supply, pure agent treatment, job work rates, and governmental authority exemptions.
Clarifies that same line of business for concessional passenger transport treatment includes passenger transport and renting with operator but excludes leasing without operator; electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate while separately billed electricity supplied as a pure agent is excluded from value; job work converting barley to malt is job work in relation to food products attracting the lower food rate; District Mineral Foundations Trusts are Governmental Authorities eligible for the same GST exemptions; horticulture services to CPWD with goods value not exceeding 25% are exempt.

Imitation zari thread classification affirmed as taxable at a lower GST rate; metallised polyester film included and refunds barred.
Products made from metallised polyester or plastic film that fall within the HS description for yarn combined with or covered by metal are classified as imitation zari thread or yarn under Sl No. 218AA of Schedule I and attract the reduced GST rate recommended by the Council; refunds on polyester (metallised)/plastic film for inversion of tax rates are not permitted.

Guarantee taxability: personal guarantees are supplies but taxable value nil without consideration; corporate guarantees valued under related party rule.
A director's provision of a personal bank guarantee is treated as a supply of service between related persons even if without consideration; valuation follows related-party valuation and, where banking guidelines forbid payment to guarantors, the open market value may be treated as nil so the taxable value is zero, except in exceptional cases where remuneration is actually paid, in which case the taxable value equals such remuneration. Corporate guarantees between related entities, including holding-subsidiary, are also supplies and their taxable value is determined under the related-party valuation sub-rule introduced for corporate guarantees.

Place of supply for transportation services clarified: default recipient-location rule applies where recipient location is available.
For transportation of goods with supplier or recipient outside India, the place of supply follows the default rule: location of recipient where available, otherwise location of supplier. Transportation by mail or courier similarly follows the default rule. Advertising services: sale or grant of rights to use hoarding space is located where the immovable property is; mere display services by a vendor are advertising services governed by the default rule. Co-location services that include hosting and IT infrastructure are hosting services and follow the recipient-location default; purely renting physical space with basic infrastructure is renting of immovable property and located where the immovable property is.

Export of services in INR via Special Rupee Vostro Accounts meets permitted payment requirement under IGST, enabling export classification.
Payment of export proceeds in Indian rupees from designated Special Rupee Vostro Accounts of correspondent banks, opened by authorised dealer banks under the Special Vostro Account framework, fulfils the payment requirement in sub clause (iv) of Section 2(6) of the IGST Act for export of services, subject to the conditions and restrictions of the Foreign Trade Policy and extant central bank circulars and without prejudice to any other statutory permissions or approvals.

Imitation zari thread GST clarification applies 5% rate to metallised film-based yarn, with no inversion refund allowed.
GST rate on imitation zari thread or yarn made from metallised polyester film or plastic film falling under HS 5605 is clarified as 5% GST under the entry for imitation zari thread or yarn. The circular further states that no refund will be admissible on polyester film or plastic film on account of inversion of tax rate, and references the corresponding amendment to the State notification.

Identified goods designation for J3 grade stainless steel mandates kilogram quantity code, grade declaration, and specified supplier documentation.
Designation of Stainless Steel of J3 grade as identified goods requires use of the Unique Quantity Code of Kilogram in the bill of entry, explicit mention of the steel grade in the bill of entry, and production, in addition to prescribed documents, of Manufacturer's Invoice, Mill Test Certificate, Positive Material Identification test report, manufacturer's declaration for stock lot/ex stock where applicable, and the Purchase Order or Contract.