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    12/2025-26 - 25-06-2025 DGFT
    Amendment in details of an authorized agency enlisted under Appendix 2E of FTP, 2023 - Agency authorized to issue Certificate of Origin (Non - Preferential)
    Show AI Summary
    Certificate of Origin authorization updated: agency renamed and contact details amended under FTP provisions, effective immediately.
    Amendment under paragraph 2.04 of the Foreign Trade Policy 2023 replaces The Silk & Rayon Textiles Export Promotion Council in Appendix 2E with Manmade and Technical Textile Export Promotion Council (MATEXIL) and updates the agency's registered address, telephone, email and website contact information; the change takes immediate effect for issuance of Certificate of Origin (Non Preferential) for the Mumbai listing.
    07/2025 - 25-06-2025 Income Tax
    Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act, 1961 passed by Competent Authority
    Show AI Summary
    Relaxation of time limit for processing electronic income tax returns, permitting late processing and consequent refund actions.
    The Board relaxes the processing timeframe for valid electronic returns filed pursuant to condonation of delay orders, directing that intimations under the return processing provision be issued to affected taxpayers by a specified deadline; exclusions apply where assessment or reassessment proceedings were completed after filing. Consequential effects, including refunds with interest, will follow subject to PAN Aadhaar linkage conditions, and the systems authority must prescribe procedures to process such returns and send intimations.
    F.No.II/21022/23(22)/2020-FCRA-II - 24-06-2025 FEMA
    Extension of the validity of FCRA registration certificates
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    Extension of FCRA registration validity allows continued registration while renewal is pending, subject to refusal ending eligibility.
    Extension of FCRA registration validity is provided for (a) entities previously extended to 30.06.2025 with pending renewal applications and (b) entities whose five-year validity expires between 01.07.2025 and 30.09.2025 that have applied or will apply for renewal before expiry; in both cases validity is extended to 30.09.2025 or until disposal of the renewal application, whichever is earlier. If renewal is refused, the certificate is deemed expired on the refusal date and the association cannot receive or utilise foreign contribution.
    Circular No. 2526004/471 - 24-06-2025 GST - States
    Direction for compliance with Hon’ble High Court order on advance submission of affidavits in court proceedings
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    Advance filing of affidavits in court proceedings directed to ensure timely availability on the record before hearings.
    Advance submission of affidavits in court proceedings is required so that affidavits directed to be filed on behalf of officers are placed on record three to four days before the next date fixed and are available to the Court for timely perusal. Officers are instructed to contact the concerned Standing Counsel or the Chief Standing Counsel well in advance to secure prompt filing, and strict compliance with this timeline is emphasised.
    250/07/2025 - 24-06-2025 GST
    Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
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    Review and revision authority for CAA GST orders rests with the Principal Commissioner/Commissioner; appeals to Commissioner (Appeals).
    The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority is posted shall be the reviewing authority under Section 107 and the revisional authority under Section 108 for Orders-in-Original passed by the CAA; appeals against such orders shall lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction of that Principal Commissioner or Commissioner, who shall represent the department in appeal proceedings and may appoint a subordinate officer to file departmental appeals. The reviewing or revisional authority may seek comments from the concerned DGGI formation before deciding.
    SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/91 - 23-06-2025 SEBI
    Master Circular for Registrars to an Issue and Share Transfer Agents
    Show AI Summary
    Master Circular consolidates SEBI rules for RTAs on registration, investor service standards, IPO reconciliation, and cyber resilience.
    Master Circular consolidates SEBI instructions for RTAs: it supersedes prior RTA circulars and prescribes online registration, prior approval for change in control, mandatory agreements with issuers, records retention, half yearly net worth and compliance reporting, mandatory PAN/KYC for physical folios, standardized investor service processes (including Letters of Confirmation and Suspense Escrow Demat Accounts), URN based online portals for service requests, RTA responsibilities in primary market allotment/reconciliation and UPI/ASBA flows, and enhanced cyber security, BCP/DR and governance requirements for QRTAs.
    Circular No. 2526003/848 - 23-06-2025 GST - States
    Instructions for implementation of Detailed Standard Operating Procedure (SoP) under Goods and Services Tax (GST) for telecom services
    Show AI Summary
    Place of Supply rules determine CGST/SGST or IGST on telecom services, affecting tax allocation and compliance.
    SoP guidance requires telecom services (SAC 9984) to be taxed at 18% with CGST/SGST or IGST determined by place of supply using billing, installation and contract records. ITC claims and reversals must be validated through GSTR-9/GSTR-9C, valuation sheets and financial statements; ISD distributions and capital goods (including towers treated as plant and machinery) are subject to specified disallowances and reversal rules. RCM entries, related-party and import-of-service receipts, and balance-sheet mismatches should be audited, and records retained for 72 months to support enforcement consistent with GST law and CBIC guidance.
    Instruction No. 19/2025 - 20-06-2025 Customs
    Extension of validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk
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    NOC validity extension for imported alcoholic beverages grants one-year validity and permits re-validation via visual inspection.
    Extension of the validity of the import NOC for alcoholic beverages bottled in origin and in bulk is prescribed to be 365 days where the consignment contains more than ten percent alcohol and no expiry date is present; consignments beyond that period in ports' Customs areas may be re-validated through visual inspection on payment of the visual inspection fee.
    Instruction No. 18/2025 - 20-06-2025 Customs
    Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022 of Schedule-I (Import Policy)
    Show AI Summary
    Import policy change: colloidal and precious metal compounds moved from free to restricted, effective immediately.
    Import policy for colloidal precious metals and related precious metal compounds under Chapter 28 (CTH 2843) is amended: specified ITC(HS) subheadings previously "Free" are now designated "Restricted". The amendment lists colloidal gold and silver, silver and gold compounds, noble metal solutions, specified thiosulphates and amalgams, and takes effect immediately. Customs officers are to sensitize staff and report implementation difficulties to the Board, with administrative action required to enforce the new restricted import regime.
    L-III/2/2025 - 19-06-2025 GST - States
    GST Implication on Lease Rentals by Hotel / Convention Owners to the organisers of Exhibition/Sales Organisers- Certain Instructions to filed level officers
    Show AI Summary
    Commercial venue leasing for exhibitions attracts GST, while organisers must meet casual taxable person registration and compliance requirements.
    Short-term leasing of hotel, convention-centre or similar premises to exhibition and sales-event organisers is taxable as leasing of non-residential immovable property for business or commerce, not as accommodation or banquet services. Owners must invoice and disclose rental receipts correctly. Organisers operating occasionally where they lack a fixed place of business must obtain compulsory Casual Taxable Person registration, pay estimated tax in advance, issue invoices and file prescribed returns. Input tax credit on rent and qualifying event inputs remains subject to normal eligibility conditions.
    Instruction No. 17/2025 - 19-06-2025 Customs
    Amendment in Import Policy of specify items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy)
    Show AI Summary
    Import Policy: restriction on precious metal alloys with elevated gold content now requires licensing and customs control.
    The Import Policy for ITC(HS) codes 71102100, 71102900, 71103100, 71103900, 71104100 and 71104900 is Free, except that imports of Palladium, Rhodium and Iridium alloys containing gold in excess of one percent by weight are classified as Restricted. The amendment, effected by Notification No. 18/2025-26 under the Foreign Trade (Development & Regulation) Act, 1992 and incorporated into Schedule I (Chapter 71) of ITC (HS) 2022, is immediately effective and requires customs authorities to implement and report difficulties to the Board.
    17/2025 - 19-06-2025 Customs
    Use of ICETABs for efficient export examination and clearance
    Show AI Summary
    ICETAB use for export examinations streamlines clearance, eliminating paper documentation and mandating digital reports with image uploads.
    ICETAB is to be used for exports examination and clearance, enabling officers to view Shipping Bills, examination orders, RMS instructions and supporting documents electronically and eliminating the need for paper documents. Examining officers must enter examination reports on ICETAB and may upload four cargo images, which will be stored in the e-sanchit repository. DG Systems will issue a detailed advisory; exigent departures require prior Assistant Commissioner permission recorded in the system, and Commissioners must review and resolve operational issues weekly in coordination with DG Systems.
    Trade Notice No. 06/2025-26 - 18-06-2025 DGFT
    Seeking application for allocation of Pharma Grade Sugar under restricted category
    Show AI Summary
    Export authorization for pharma grade sugar requires drug manufacturing license and NABL test certification before shipment.
    Export of Pharma Grade Sugar is permitted under a Restricted Export Authorization contingent on submission of a valid drug manufacturing licence at application and NABL-accredited laboratory test reports certifying compliance with pharma specifications at the time of export. A one-time quota for the season will be allocated on a pro-rata basis based on production capacity. Applications must be submitted online via DGFT's ECOM system within the prescribed window, one application per IEC, and exporters must be PHARMEXIL members with a valid RCMC. Deficient or late applications will be rejected.
    Instruction No. 16/2025 - 18-06-2025 Customs
    Ensuring adherence of Indian Standard of respective Input material of Steel and Steel Products intended for import which are notified in QCO and requires mandatory registration on SIMS portal
    Show AI Summary
    Steel imports must meet mapped Indian Standards and register on SIMS for B/Ls dated on or after 16 June 2025.
    Requires import consignments of steel and steel products to comply with the Indian Standards mapped to those products and to the corresponding input materials under the QCO; the mapping is enclosed and the requirement, including mandatory SIMS portal registration where applicable, applies to imports with Bills of Lading dated on or after 16 June 2025.
    SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/90 - 17-06-2025 SEBI
    Master Circular for Stock Brokers
    Show AI Summary
    Stock brokers: SEBI master circular updates registration, supervision, client fund safeguards, system audits and QSB obligations.
    SEBI issues an updated Master Circular for Stock Brokers consolidating prior circulars to June 10, 2025, superseding the August 09, 2024 master circular and rescinding specified prior circulars while preserving prior actions and liabilities. It prescribes registration and membership rules (including LLP admission and single registration), risk based inspections, half yearly internal audits and system audit regimes with web based monitoring, G Principle monitoring of client funds, an Early Warning Mechanism for diversion of client securities, and enhanced obligations for Qualified Stock Brokers covering governance, cyber security, business continuity and investor services.
    PUBLIC NOTICE NO. 12/2025 - 17-06-2025 Customs
    Empanelment of chartered Engineers for examination/valuation of Second hand machinery/goods etc in the jurisdiction of Commissioner of Customs (Import-I), New Custom House, Mumbai-reg.
    Show AI Summary
    Empanelment of chartered engineers: listed experts must be used for inspections; noncompliance risks suspension and penalties.
    Empanelment is confirmed for specified chartered engineers for inspection and valuation of second hand machinery/goods; importers and brokers must use only these empanelled engineers, pay their service fees, and ensure inspections are conducted by the empanelled engineer after prior permission. Engineers must submit prescribed half yearly appraisals; submission of incorrect information or valuation may lead to suspension or cancellation from the panel and attract penal provisions under the Customs Act. Public Notice No. 217/2022 is superseded.
    F. No. 225/305/2016-ITA.II (Part) - 17-06-2025 Income Tax
    Order under section 138(1)(a) of the Income-tax Act, 1961
    Show AI Summary
    Information sharing under section 138(1)(a): tax systems to flag return filing status and income threshold to petroleum ministry.
    Director General of Income-tax (Systems), New Delhi is designated to provide Aadhaar or PAN-based responses to the Ministry of Petroleum & Natural Gas: if PAN is provided or Aadhaar is linked to PAN, DGIT will flag return filing status and whether income exceeds the threshold; if Aadhaar lacks PAN linkage, DGIT will report that information cannot be made available due to absence of PAN-Aadhaar linkage. Operational details, confidentiality, mode and frequency of data exchange, and timelines will be set out in a modified Memorandum of Understanding.
    02/2025 - 16-06-2025 Companies Law
    Separate Filing of e-form CSR-2 post the period of transition from MCA21 V2 to V3
    Show AI Summary
    Independent filing of e Form CSR 2 permitted after MCA21 migration, with a temporary window for submissions on the V3 portal.
    An amendment permitting independent filing of e Form CSR 2 and notification of V3 e Forms link CSR 2 to AOC 4 filings; with MCA21 V2 decommissioned, stakeholders holding V2 SRNs for AOC 4/AOC 4(XBRL)/AOC 4 (NBFC) may file CSR 2 separately on the V3 portal within a specified temporary window authorised by the competent authority.
    01/2025 - 16-06-2025 Companies Law
    Relaxation of additional fees for filing of 13 e-forms during the period of transition from MCA21 V2 to V3
    Show AI Summary
    Fee relaxation for specified corporate e form filings permits submissions without additional charges during MCA21 system transition.
    Ministry permits filing of specified corporate e-forms without levy of additional fees where the due date or resubmission date falls within the transition window for migration of MCA21 from V2 to V3; the concession is a one-time administrative measure applicable to enumerated annual, financial statement, auditor, cost auditor, AGM-related and prospectus-related e-forms and is subject to the temporal boundaries prescribed by the Ministry.
    Trade Notice No. 05/2025-26 - 13-06-2025 DGFT
    Rollout of ‘Source from India’ on Trade Connect ePlatform for all Status Holders
    Show AI Summary
    Source from India rollout: Status Holder exporters can create approved public micropages on Trade Connect to showcase products.
    Source from India on the Trade Connect ePlatform is now available to all Status Holder exporters with valid IECs not in DEL to create publicly visible micropages listing products and credentials after approval; the service will be broadened to other IEC holders later. Indian Missions are instructed to use the platform for sourcing, and Export Promotion Councils and industry associations must inform and encourage eligible members. Registration requires a Trade Connect account linked to an eligible IEC, following prescribed steps including IEC linking and digital signing.

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      SEBI

      ‘Significant Indices’ under SEBI (Index Providers) Regulations, 2024

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      Significant Indices framework sets AUM thresholds, registration duties, and grievance redressal rules for index providers.
      SEBI has specified the criteria for identifying Significant Indices under the Index Provider framework. A listed-security benchmark or index is ... Summary

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