Online Professions Tax registration requires liable persons to enrol, with tax determined by prescribed occupational and business classifications.
Online registration and payment of Professions Tax will be implemented through application software from 1 October 2025. Liable persons must register or enrol through the online system. The schedule fixes liability for salary earners, professionals, agents, contractors, dealers, businesses, companies, transport operators, establishments and other persons engaged in professions, trades, callings or employments. Rates may depend on remuneration, professional standing, gross income, turnover, business receipts, vehicle category or workforce strength. Where an assessee falls under multiple entries, the highest applicable rate applies.

Importers storing goods in out of State warehouses must register and comply with GST where supplies originate.
Importers must obtain separate GST registration in a State where goods are stored and outward taxable supplies originate from third party warehouses, since a warehouse is a place of business. Movements between establishments require tax invoices and e way bills; intra State supplies from the storage facility attract CGST and SGST of the State where delivery terminates. Establishments in different States under the same PAN are distinct persons and inter establishment transfers are taxable. Cold storage services are taxable at the location of the immovable property and records must be maintained at each place of business.

Extension of CAVR Order validity for Linear Alkyl Benzene under Customs Act provisions renewed for one year.
The Central Board of Indirect Taxes and Customs, under the second proviso to section 14(1) of the Customs Act, 1962 read with sub rule (2) of rule 10 and rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, extends the validity of CAVR Order No. 01/2023-Customs (issued 18 September 2023) in respect of Linear Alkyl Benzene. The extension runs from 26 September 2025 until 25 September 2026, maintaining the valuation assistance and compliance framework for the specified imports.

Extension of specified date for audit report filing: CBDT extends filing deadline under statutory power for FY audit reports.
The Central Board of Direct Taxes, exercising its statutory power, extends the specified date for assessees covered by clause (a) of Explanation 2 to sub section (1) of section 139 for furnishing reports of audit under any provision of the Income tax Act for the financial year 2024 25 (relevant to assessment year 2025 26), substituting the earlier prescribed specified date with a later deadline for that class of assessees.

Export of Second Generation ethanol permitted under restricted authorization subject to BIS quality, origin certificates, and compliance checks.
Export of Second Generation ethanol is permitted under a Restricted Authorization requiring DGFT export authorization, compliance with BIS 15464 specifications, and adherence to destination-country rules. Exporters must furnish production and accredited laboratory quality certificates, batch-linked feedstock origin certificates (issued by State Excise or NABCB-accredited TPIA), and safety documentation. Consignments may be inspected to verify compliance and non-compliance will be addressed under the Foreign Trade Policy and applicable laws.

Staggered filing of GST appellate tribunal appeals addresses portal capacity constraints and allocates time windows for electronic filing.
Staggered filing of appeals and related applications before the Goods and Services Tax Appellate Tribunal is prescribed for matters arising from orders or decisions of appellate and revisional authorities under sections 107 and 108 of the Central Goods and Services Tax Act, 2017. The appeals are to be filed and processed electronically on the designated NIC portal in accordance with the procedural rules governing GSTAT practice. Separate filing periods are allocated based on the date on which the underlying appeal or revisional notice was filed or issued on the common portal, and the arrangement does not derogate from the tribunal's powers under the relevant appellate provision.

First-time importer verification requires KYC documentation, broker due diligence, electronic filing, accurate declarations, and record retention for customs clearance.
First-time importers must undergo identity and compliance verification by submitting prescribed personal, business, banking, tax, and incorporation documents to the concerned Assessing Group. They must file Bills of Entry through ICEGATE with applicable supporting documents, ensure correct classification, valuation, import-policy compliance, duty declaration and online payment, and preserve records for audit. Customs Brokers must verify client identity, IEC correctness, antecedents, and functioning at the declared address. Importers already verified at another port, and who are not newly entering import activity, need not undergo further verification.

Document Identification Number recognition: eOffice Issue number deemed DIN for public option communications; DIN required otherwise.
Communications dispatched using the public option in CBIC's eOffice application bearing a verifiable electronically generated Issue number shall be deemed to carry the Document Identification Number (DIN) and be treated as valid; officers must accurately populate metadata for verification. The DIN utility must still be used and quoted for communications not sent via eOffice public option or lacking a verifiable Reference Number (RFN) from the GST common portal.

Document Identification Number: verifiable eOffice Issue number now deemed DIN for communications dispatched via public option.
A new verification utility confirms the electronically generated eOffice Issue number and associated metadata; for communications dispatched via eOffice public option the verifiable eOffice Issue number shall be deemed the Document Identification Number, whereas the DIN utility must still be used for communications not dispatched through the eOffice public option. Officers must accurately complete metadata fields when creating eOffice drafts.

Post-sale discounts under GST generally do not alter transaction value or input tax credit; certain inducements are taxable.
Discounts resulting from supplier-issued financial or commercial credit notes do not reduce original transaction value, so recipients need not reverse Input Tax Credit. Post-sale manufacturer-to-dealer discounts generally lower the dealer's sale price and are not consideration for the dealer's supply absent a manufacturer-end-customer agreement; where such an agreement exists and credit notes enable discounted end-customer sales, the discount is an inducement included in consideration. Distinct promotional services are taxable only if contracted separately with defined consideration.

Eligibility for Duty-Free Import Authorisation: spices are ineligible under Appendix 4J pre-import conditions.
All spices are subject to pre-import conditions under Appendix 4J and thus are not eligible for import under the Duty-Free Import Authorisation (DFIA). Serial No.1 of Appendix 4J covers all spices; subcategories (a) and (b) specify particular permitted uses with different Export Obligation Periods for Advance Authorisations, while subcategory (c) is residual and carries a six month EOP. The sub-categorisation affects only EOPs for AAs and does not permit DFIA for any spice.

Secondary and post-sale discounts under GST clarified for input tax credit, consideration, and dealer promotional services.
Clarification is issued on the GST treatment of secondary or post-sale discounts, and the circular is made applicable mutatis mutandis under the TNGST Act, 2017 for uniform implementation. Where a recipient makes discounted payment to a supplier on the basis of a financial or commercial credit note, the recipient is not required to reverse input tax credit, because the original transaction value is not reduced. Post-sale discounts to dealers are not treated as consideration for onward supply or for a separate supply of services unless an agreement expressly provides for identified services with defined consideration.

Standalone Primary Dealers' eligibility to transact non deliverable Rupee derivatives expanded, with immediate amendment to Master Direction.
Standalone Primary Dealers authorised as Authorised Dealer Category III are permitted to transact in non deliverable Rupee derivative contracts; the Master Direction is amended to insert SPD/AD Cat III references in multiple paragraphs so such transactions may be offered to residents and non residents and to associate SPDs alongside IFSC Banking Units and AD Cat I IBUs, with immediate effect.

Virtual meetings: companies may hold AGMs and EGMs via video or audiovisual means, subject to statutory timelines.
Companies may hold Annual General Meetings by Video Conference or Other Audio Visual Means until further orders, following the requirements in Paragraphs 3 and 4 of General Circular No. 20/2020; this does not extend statutory time limits under the Companies Act, 2013 and non-compliance attracts liability. Extraordinary General Meetings may be held by Video Conference or Other Audio Visual Means or by postal ballot under the frameworks of previous circulars, with all other procedural requirements remaining applicable.

Transmission to legal heirs reason code TLH mandated for reporting to tax authorities to prevent nominee tax assessment.
SEBI requires reporting entities to use the "TLH" (Transmission to Legal Heirs) reason code when reporting nominee-to-legal-heir securities transmissions to tax authorities to enable correct application of Income Tax Act provisions and avoid provisional capital gains assessment; existing procedural rules for transmission under listing regulations and RTA master circular continue to apply and entities must update systems accordingly.

Social Stock Exchange requires NPO registration criteria, annual disclosures, and assessed Annual Impact Reports covering 67% of program expenditure.
SEBI amended the SSE framework: NPOs eligible for SSE registration must be specified Indian legal forms with at least 12 months' valid registration; exchanges must update systems. NPOs must make two annual disclosures-within 60 days post financial year (general and governance information) and by October 31st or tax return due date (outreach, top donors, programs, related party transactions, compliance statement, financials and auditors). Social enterprises that raised funds on SSE must submit an Annual Impact Report covering 67% of prior year program expenditure; the AIR must be assessed by Social Impact Assessors and disclosed.

Waiver of interest for delayed demand payments due to incorrect rebate, if paid by the specified deadline.
The Board directs waiver of interest under section 220(2) for demands arising from rectification that disallows rebates incorrectly allowed on incomes chargeable at special rates, provided the taxpayer pays the demand by the specified deadline; if not paid by that deadline, interest under section 220(2) will be charged from the day after the period specified in sub-section (1) of section 220.

Monitoring of insolvency proceedings mandated to ensure timely departmental claim filing and escalation to appellate remedies.
A dedicated NCLT Monitoring Team is to be constituted to identify taxpayers in insolvency proceedings, ensure timely filing of departmental claims, process appeals against adverse treatment, conduct post-mortem analyses of lost claims, proactively monitor insolvency notices, maintain a comprehensive database of related cases, and furnish quarterly reports; the team will operate under the Deputy/Assistant Commissioner (Legal Cell) and the Standing Order is effective immediately.

Inter state recovery coordination: zonal additional commissioners must liaise with district magistrates to execute recovery certificates.
The Zonal Additional Commissioner shall hold recovery certificates issued to other provinces at their level and, from that level, coordinate with the District Magistrate of the district in the issuing province to initiate and execute recovery proceedings; other provisions of the earlier circular remain unchanged and strict compliance is required.

Documentation requirements for import assessments streamlined to reduce delays and repeated queries under NAC-Chemicals.
Streamlining of documentation requirements under NAC-Chemicals is directed for import assessments to reduce delays caused by incomplete information and repeated queries at the time of filing Bills of Entry. A detailed annexure lists products in Chapters 28 to 49 and the supporting documents generally expected for assessment, including identifiers, material safety data sheets, test reports, end-use declarations, licences, no-objection certificates, landing permissions, and other product-specific compliance documents. The list is non-exhaustive, and the Assessing Officer may seek further documents or clarifications.