Place of supply rules for online services require recording recipient's State on invoice to determine supply location.
Suppliers of online services to unregistered recipients must mandatorily record the recipient's State on the tax invoice, which will be deemed the address on record for determining the place of supply; such requirement applies to online money gaming, OIDAR and all digital/online services supplied directly or through an electronic commerce operator, and the place of supply must be declared as the recipient's location in FORM GSTR-1/1A.

Input tax credit reversal clarified: ecommerce operators paying tax for specified supplies cannot use ITC to discharge that tax liability.
Electronic commerce operators liable to pay tax as if they were the supplier for notified services are not required to reverse proportionate Input Tax Credit for those notified supplies. The full tax on such supplies must be paid only through the electronic cash ledger, and ITC availed on inputs and input services used to facilitate those notified supplies cannot be used to discharge that operator-pay tax liability, though such credit may be used for the ECO's own supply-related tax liabilities.

Voucher classification as non-supply: transactions in vouchers are not supplies, underlying supplies remain taxable and agents taxed on commission
Where a voucher qualifies as an RBI recognised pre paid instrument and is used to settle an obligation it is treated as money and not as a supply; where it does not qualify as such it constitutes an actionable claim excluded from supply under Schedule III. Trading of vouchers by principals is not a supply, whereas agents earning commission render a taxable service. Ancillary services to the voucher issuer are taxable, and amounts attributable to unredeemed vouchers (breakage) do not constitute consideration for a supply and are not taxable.

Input tax credit entitlement affirmed where Ex Works goods handed to transporter permit claim upon deemed receipt.
ITC is permissible when goods under an Ex Works contract are handed over to a transporter at the supplier's premises because the recipient is deemed to have received the goods under the Explanation to clause (b) of sub section (2) of section 16, allowing the recipient to claim credit upon such handing over, subject to other eligibility conditions including use in the course or furtherance of business and disallowance where goods are diverted for non business purposes or lost/destroyed/gifted thereafter.

Certified organic export: only NPOP compliant production and an accredited Transaction Certificate permit export.
Exports may be designated as Organic Products only where production, processing, packing and labelling conform to the National Programme for Organic Production (NPOP) and the export is accompanied by a Transaction Certificate issued by a Certification Body accredited by the National Accreditation Body under the NPOP; a new edition of the NPOP will come into force after a transitional period and this procedure supersedes earlier public notices on organic export.

Automated Out of Charge for eligible AEO clients enables risk-based customs clearance, subject to verification conditions and intelligence-based holds.
Automated Out of Charge is available on a risk basis for eligible Bills of Entry filed by AEO Tier 2 and Tier 3 clients through web-based goods registration. Eligibility requires completion of assessment and OTP-based Bill of Entry authentication for duty deferment, with no selection for examination, scanning or a participating government agency no-objection certificate. Customs officers may override the automated process by placing a hold where intelligence warrants intervention.

GST treatment of vouchers: vouchers are not supplies; agent commissions and ancillary service fees are taxable.
Vouchers that qualify as RBI recognised pre paid instruments are treated as money and not as goods or services; vouchers that do not qualify function as actionable claims and likewise are neither supply of goods nor supply of services. Under a principal to principal trading model, trading margins on vouchers are not subject to GST, whereas commissions or fees paid to agents/distributors for distribution services constitute taxable supplies of services. Ancillary service fees are taxable, and amounts attributable to unredeemed vouchers (breakage) are not taxable absent an agreement treating non redemption as consideration.

Place of supply rules: online service suppliers must record recipient State on invoices and report recipient location.
Suppliers of online/digital services, including OIDAR services and supplies through electronic commerce operators or online money gaming, must record the State of unregistered recipients on the tax invoice irrespective of value; that recorded State shall be deemed the address on record and the place of supply shall be the recipient's location under section 12(2)(b)(i) of the IGST Act. Suppliers must collect these details beforehand, declare recipient location in FORM GSTR 1/1A, and comply to avoid penalties under the KGST Act.

Deemed receipt of goods: input tax credit may arise when supplier hands goods to transporter at supplier's premises.
Clarifies that for purposes of input tax credit under clause (b) of sub section (2) of section 16, goods delivered by a supplier to a transporter at the supplier's premises on the direction of the recipient are deemed to have been "received" by the recipient. In EXW contracts where property passes at the supplier's gate and transport or insurance is arranged on behalf of the recipient, the recipient may claim input tax credit at the time of such handing over, subject to other statutory conditions and business use requirements; diversion or subsequent loss or disposal disqualifies credit.

Input tax credit rule: ECOs cannot use ITC to discharge tax on specified platform services; must pay from cash ledger.
Electronic commerce operators liable to pay tax as deemed suppliers for services specified under the Act are not required to reverse input tax credit on inputs and input services proportionately for those specified supplies, but they cannot use such credit to discharge the tax liability on those specified supplies; that tax must be paid in full through the electronic cash ledger, while the credit may be used to discharge tax on the ECO's own supplies (platform fees/commissions).

'C' form issuance for specified non-GST goods requires verification, central approval, annual assessment, and completion of prior-year assessment.
'C' forms for Natural Gas, Motor Spirit, Diesel and Aviation Turbine Fuel require an application to the Special Commissioner with invoice, goods-movement and other required records. Jurisdictional Joint Commissioners must verify reporting of purchases and sales, tax payment and recommend issuance. Following approval, the CCW generates the form, distributes copies, uploads data on TINXSYS, and maintains issue and assessment records. Recipient dealers must undergo annual assessment, and forms for subsequent years are conditional upon completion of the previous year's assessment.

Export sale-proceeds monitoring requires eBRCs or certified bank statements, with extensions for delayed realization under FEMA requirements.
DRISHTI monitoring requires exporters to substantiate realization of shipping-bill proceeds for recovery of ineligible Drawback, RoDTEP and RoSCTL benefits in cases of non-realization or part-realization. Exporters may submit self-certified eBRCs or attested bank-certified consolidated realization statements with the prescribed Annexure-A spreadsheet. Delayed realization requires the applicable RBI or authorised dealer bank extension. The spreadsheet must contain prescribed shipping-bill and realization details, avoid merged cells, and use the required date format.

Automated Out of Charge enables risk-based customs clearance for eligible AEO Tier 2 and Tier 3 Bills of Entry.
Automated Out of Charge is available for eligible Bills of Entry filed by Authorized Economic Operator Tier 2 and Tier 3 clients through web-based goods registration. Eligibility requires completion of assessment and OTP-based authentication for duty deferment, and the Bill of Entry must not be selected for examination, scanning, or a partner government agency-related no-objection certificate. The facility operates on a risk basis, subject to a Customs system HOLD override where intelligence is available.

GST order review committees will examine refund, rectification and reduced-demand orders to safeguard revenue interests through regular reporting.
Committees have been constituted to review or revise refund, rectification, and reduced-demand orders under the Rajasthan GST framework for financial years 2022-23 to 2024-25. They must verify the legality or propriety of such orders to safeguard revenue interests. Two committees comprising tax, audit, enforcement, compliance and accounts officers have been allocated specified tax zones, business audit wings and enforcement wings. They are required to commence work immediately and submit regular findings and reports to the Special Commissioner (GST).

Export obligation timelines revised for specified imported tea, spices and coconut oil, altering compliance periods under HBP.
The amendment adjusts Export Obligation timelines in Para 6.06(c)(ii) and (c)(iii) of HBP, 2023: imported tea utilisation remains six months; export obligations for imports under Chapter 9 of ITC(HS) and coconut oil must be met within six months from Customs clearance of the first consignment; spices imported for value addition to produce oils and oleoresins of pepper, cardamom and chillies must meet export obligations within six months, while other spices for oils and oleoresins retain a 12 month period.

Automated Out of Charge for AEO tier two and three enabled where specified eligibility met, subject to risk-based HOLD override.
Automated Out of Charge will be applied for AEO tier two and three Bills of Entry on web-based goods registration where (a) the entry is not selected for examination, scanning, or PGA NOC, (b) assessment is complete, and (c) Bill of Entry OTP authentication for deferment is complete. Auto-OOC operates on a risk basis with a Customs system option to place a "HOLD" to override automation; DG Systems will issue a detailed advisory and operational difficulties are to be reported to the Commissioner of Customs via the provided email.

Stakeholder consultation procedure established for seeking views on formulation or amendment of Foreign Trade Policy provisions.
Amendment incorporates Para 1.04(k) to prescribe that solicitation of views, suggestions, comments or feedback from importers, exporters and industry experts on formulation, amendment or incorporation of specific Foreign Trade Policy provisions shall follow the mode provided in Para 1.07A and that the Public Notice/Trade Notice seeking such inputs will specify the mode of receipt, as a trade facilitation measure with an option for the Central Government to consult stakeholders.

Automated Out of Charge for AEO T2 and T3 clients streamlines BE clearance where CCR verification is not required.
Automatic Out of Charge will apply to web-based Bills of Entry for AEO T2 and T3 clients not selected for examination, scanning, or PGA NoC, where assessment and OTP authentication for duty deferment are complete; the system will operate on a risk basis and customs officers may override automation by placing an electronic hold.

Mutual Funds Lite framework introduces a relaxed regulatory regime for passive funds, easing compliance and simplifying disclosures.
The Mutual Funds Lite framework creates a lighter regulatory regime for specified passively managed schemes-index funds, ETFs, FoFs and eligible overseas passive funds-limiting phase one eligibility to designated domestic equity and debt indices, gold and silver ETFs and single-underlying overseas funds. It prescribes sponsor eligibility and conduct safeguards (including private equity sponsor criteria, lock-in of initial capital and restrictions on related-party off-market transactions), reallocates governance duties between trustees and AMC boards with certain trustee committee relaxations, and simplifies disclosure, filing and investment scope while maintaining targeted transparency measures such as tracking difference and Debt Index Replication Factor disclosures.

Integrated Filing consolidates governance and financial quarterly disclosures for listed entities, with specified timelines and auditor restrictions.
Integrated Filing consolidates specified governance and financial periodic filings into two quarterly formats-Integrated Filing (Governance) and Integrated Filing (Financial)-with timelines of 30 days for governance and 45 days (60 days for year-end) for financial filings; it prescribes quarterly disclosure items (including certain acquisitions, low-threshold fines and tax litigation updates), requires quantification of ratified related party transactions in financial filings, updates Master Circular formats into Annexure 1, substitutes Annexure 18A with Annexure 5 for timelines, and clarifies Secretarial Auditor disqualifications and prohibited services.