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    32/2026-27 - 26-10-2026 DGFT
    Amendments and Clarifications to the Guidelines for Support for Alternative Trade Instruments under Export Promotion Mission (EPM) – Niryat Protsaha...
    264/10/2026 - 26-10-2026 GST
    Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017
    263/09/2026 - 26-10-2026 GST
    Clarification in respect of receipt of payment for export of goods or services
    262/08/2026 - 26-10-2026 GST
    Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles, pursuant to the circular N...
    261/07/2026 - 26-10-2026 GST
    Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017
    260/06/2026 - 26-10-2026 GST
    Clarification on Issues pertaining to Input Service Distributor
    259/05/2026 - 26-10-2026 GST
    Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 o...
    258/04/2026 - 26-10-2026 GST
    Clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, 2017
    257/03/2026 - 26-10-2026 GST
    Guidelines for the handling applications for GST registration
    05/2026 - 24-10-2026 Companies Law
    Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013
    HO/38/11/(9)2026-MIRSD-POD/I/24272/2026 - 23-10-2026 SEBI
    Review of regulatory requirement for maintenance of call records of institutional clients by Research Analysts or Research Entities
    36/2026-27 - 23-10-2026 DGFT
    Fixation of four new Standard Input-Output Norms (SIONs) at SION Nos. A-3715, A-3716, A-3717 & A-3718 under "Chemical and Allied Product" (Product Cod...
    28 - 23-10-2026 FEMA
    Delegation of Compounding of certain Contraventions under FEMA, 1999 to Regional Offices of the Reserve Bank
    HO/(320)2026-MRD-POD2/I/24141/2026 - 22-10-2026 SEBI
    Margin Waiver on Subsequent Buy/Sell Transactions Post Early Pay-In (EPI) in Cash Segment
    Trade Notice No. 31/2026-27 - 21-10-2026 DGFT
    Advisory against M/s Julfikar Fashions Limited, Bangladesh as per para 8.07 (d) of Foreign Trade Policy- 2023
    35/2026-27 - 21-10-2026 DGFT
    Amendment to the provisions relating to PSIC requirements for import of metallic waste and scrap under the Handbook of Procedures, 2023
    Instruction No. 21/2026 - 19-10-2026 Customs
    Acceptance of electronic Certificate of Origin (e-CoO) issued under India- New Zealand FTA
    34/2026-27 - 19-10-2026 DGFT
    Extension of timeline for surrender of unutilised TRQ quantity allocated for import of 10 LMT of Raw Sugar
    33/2026-27 - 17-10-2026 DGFT
    Amendment under Para 2.92 and Appendix 2A of the Handbook of Procedures, 2023 for inclusion of Tariff Rate Quotas (TRQs) under the India-New Zealand F...
    Public Notice No. 132/2026 - 16-10-2026 Customs
    Addendum to Public Notice No. 129/2026 – Approval of M/s JSW JNPT Liquid Terminal Private Limited as Custodian and Customs Cargo Service Provider fo...
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32/2026-27 - 26-10-2026 DGFT
Amendments and Clarifications to the Guidelines for Support for Alternative Trade Instruments under Export Promotion Mission (EPM) – Niryat Protsahan.
Show AI Summary
Export factoring support now uses IEC identification, defines filing triggers, and permits separate concurrent interest-subvention benefits.
Export factoring support eliminates declarations of intent and Unique Identification Numbers, using the Importer Exporter Code for applications, claims and disbursals. Factors must upload transaction-level data for eligible factoring modalities within applicable deadlines, while exporters review tagged records and submit consolidated monthly, digitally authenticated claims. Eligibility depends on Export General Manifest filing for exports from 20 February 2026. MSME exporters may concurrently access interest subvention, but cannot claim the same invoice, receivable or interest cost under both interventions.
264/10/2026 - 26-10-2026 GST
Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017
Show AI Summary
Omission of export refund restriction applies to pending proceedings, removing the dual-benefit bar from its original effective date.
Omission of rule 96(10) removes the restriction on IGST refunds for exporters who availed specified IGST exemption or concessional benefits on procurement. The omission operates retrospectively from the rule's original effective date for proceedings pending when it was omitted, because no express saving or sunset provision preserved those proceedings. The same treatment applies, mutatis mutandis, to the omission of rules 89(4A) and 89(4B).
263/09/2026 - 26-10-2026 GST
Clarification in respect of receipt of payment for export of goods or services
Show AI Summary
Export-service payment receipts through repatriable rupee accounts and permitted set-offs qualify for GST export consideration requirements.
Receipt of export-service consideration in convertible foreign exchange or repatriable INR accounts, including SNRR and INR Nostro accounts, satisfies the IGST export condition. Payments to stock brokers through SNRR or NRE accounts qualify, while NRO payments must be routed through repatriable INR accounts. RBI-compliant set-off of export receivables against import payables, and net retention of reinsurance-broker commission that extinguishes the exporter's realisation obligation under FEMA, also satisfy the condition.
262/08/2026 - 26-10-2026 GST
Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles, pursuant to the circular No. 231/25/2024-GST dated 10.09.2024
Show AI Summary
Input tax credit on dealer-agency demo vehicles is available because test drives further supply of similar motor vehicles.
Input tax credit on demo vehicles purchased by authorised agents under a dealer-agency model for customer demonstration and test drives is not blocked under section 17(5)(a) of the Central Goods and Services Tax Act, 2017. Although the manufacturer sells new vehicles directly to customers, demo vehicles facilitate the further supply of similar motor vehicles. The expression "such motor vehicles" permits credit for vehicles used to support the further supply of similar vehicles, placing dealer-agency and traditional dealership models on the same footing.
261/07/2026 - 26-10-2026 GST
Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017
Show AI Summary
Section 17(4) ITC apportionment requires eligible financial-service registrants to apply the restricted credit mechanism consistently across registrations.
Eligible banking companies, financial institutions and non-banking financial companies supplying deposit, loan or advance services may adopt the section 17(4) restricted input tax credit mechanism. Once an eligible distinct person of an entity opts for that mechanism, all eligible distinct persons of that entity must follow it. Credit relating to non-business use and blocked supplies is permanently reversed, specified same-PAN supplies may receive the applicable relaxation, and the remaining eligible credit is subject to the prescribed restricted availment. Temporarily ineligible credit may be reversed and later reclaimed on fulfilment of conditions.
260/06/2026 - 26-10-2026 GST
Clarification on Issues pertaining to Input Service Distributor
Show AI Summary
Input service distributor credit allocation requires eligible credit to reach attributable recipients, who bear eligibility and reversal obligations.
Each separately registered business vertical or place of business that receives input-service invoices for distinct persons and is required to distribute credit must obtain ISD registration. The ISD must distribute credit only to the distinct person to whom it is attributable. Recipients must meet input-tax-credit eligibility conditions and make applicable reversals, while the ISD must distribute credit in the month it determines it prima facie eligible and separately identify eligible and ineligible credit. Rule 54(1A) transfers credit to the ISD; it is not an outward supply, turnover, or Net ITC of the transferor.
259/05/2026 - 26-10-2026 GST
Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 of the CGST Act
Show AI Summary
GST appellate pre-deposits require full admitted liability payment, with disputed tax deposits and refunds governed by clarified procedures.
GST appeals require full payment of admitted tax, interest, fine, fee and penalty, plus a pre-deposit equal to ten percent of disputed tax. Tribunal-stage pre-deposit is calculated on the disputed liability confirmed by the Appellate Authority. Refund of pre-deposit does not require an express appellate direction and is claimed through FORM GST RFD-01. A departmental appeal does not prevent refund unless the favourable order is stayed. Interest on deposits made at different appellate stages is computed separately from each actual payment date.
258/04/2026 - 26-10-2026 GST
Clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, 2017
Show AI Summary
Reasoned GST adjudication requires precise notices, meaningful hearings, evidence-based findings, and fair appeal procedures within statutory limits.
CGST demand and adjudication proceedings must be fair, structured and evidence-based. An SCN must identify the noticee and period, state factual allegations and supporting evidence, link them to applicable provisions, specify charges and quantify the proposed demand. Invocation of fraud, wilful misstatement or suppression requires specific material showing deliberate intent to evade tax; non-payment, a discrepancy, or a non-deliberate incorrect statement is insufficient. Adjudication orders must be speaking orders that address issues, evidence and defence, remain within the SCN's grounds and quantified demand, and give issue-wise reasons for tax, interest and penalties.
257/03/2026 - 26-10-2026 GST
Guidelines for the handling applications for GST registration
Show AI Summary
GST registration processing requires complete verifiable applications, permits limited queries, and ensures time-bound or deemed approval.
GST registration applications require complete electronic filing in the prescribed form, accurate applicant and business details, constitution-specific records, authorised-signatory proof, and verifiable Principal Place of Business documentation. Aadhaar authentication generally enables processing within seven working days, while cases requiring biometric checks or physical verification may follow a longer process. Clarifications may be sought only for specified deficiencies through FORM GST REG-03, with replies due in FORM GST REG-04. Officers must not demand extraneous documents or make subjective assessments of business premises. Inaction within the prescribed period results in deemed approval.
05/2026 - 24-10-2026 Companies Law
Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013
Show AI Summary
Additional-fee waiver permits timely annual financial statement and return filings without extending statutory annual general meeting deadlines.
Companies may file financial statements for financial year 2025-26 in specified AOC-4 forms until 31 December 2026, and annual returns in MGT-7 and MGT-7A until 31 January 2027, without payment of additional fees. The relaxation does not extend the statutory time for holding annual general meetings, and later filings attract all applicable fees, including additional fees, from the original due date.
HO/38/11/(9)2026-MIRSD-POD/I/24272/2026 - 23-10-2026 SEBI
Review of regulatory requirement for maintenance of call records of institutional clients by Research Analysts or Research Entities
Show AI Summary
Institutional investor call-recording requirements become non-mandatory while research analysts retain interaction-record obligations for all clients.
Research Analysts and Research Entities are not required to maintain call recordings of interactions with institutional investors, but must retain legally verifiable records of client interactions. The obligation covers fee-paying, non-fee-paying, and prospective clients where conversations concern research services. Records may include signed physical records, call recordings, registered-email communications, SMS records, or other legally verifiable records; call recording is unnecessary where a digital footprint exists. Recordkeeping starts with the first interaction, ordinarily continues for five years, and extends through dispute resolution or preservation directions.
36/2026-27 - 23-10-2026 DGFT
Fixation of four new Standard Input-Output Norms (SIONs) at SION Nos. A-3715, A-3716, A-3717 & A-3718 under "Chemical and Allied Product" (Product Code-'A')
Show AI Summary
Standard Input-Output Norms enable uniform advance authorisation for specified doxycycline tablet and clobetasol propionate exports.
Four new Standard Input-Output Norms under Chemical and Allied Products prescribe import-product and quantity entitlements for specified doxycycline tablet and clobetasol propionate exports. The norms allow stated quantities of doxycycline USP (monohydrate) for three doxycycline tablet variants and betamethasone 17-propionate for clobetasol propionate. They facilitate expeditious issuance of Advance Authorisations by Regional Authorities and uniform application of input-output norms.
28 - 23-10-2026 FEMA
Delegation of Compounding of certain Contraventions under FEMA, 1999 to Regional Offices of the Reserve Bank
Show AI Summary
FEMA compounding delegation enables Regional Offices to process overseas investment, borrowing, lending, and guarantee contraventions under prescribed jurisdiction.
Powers to compound specified FEMA contraventions concerning overseas investments, borrowing and lending, and guarantees are delegated to select Regional Offices. Overseas investment applications must be filed according to the Unique Identification Number assigned to the relevant foreign entity, joint venture, or wholly owned subsidiary; cases without a UIN go to the Cell for Effective Implementation of FEMA at the Central Office. Borrowing, lending, and guarantee applications follow Regional Office jurisdiction based on the registered office or domicile, subject to the overseas direct investment exception.
HO/(320)2026-MRD-POD2/I/24141/2026 - 22-10-2026 SEBI
Margin Waiver on Subsequent Buy/Sell Transactions Post Early Pay-In (EPI) in Cash Segment
Show AI Summary
Early pay-in margin waiver permits subsequent cash-segment positions within accepted securities value, subject to client-level risk controls.
Margin waiver for subsequent cash-segment buy or sell positions applies where a client has a net sell obligation and an Early Pay-In request for sold securities has been accepted. The clearing corporation shall not collect margin from the trading member or clearing member on subsequent client positions up to the accepted EPI amount. Available EPI value is the lower of the EPI completed and securities sold value. Squaring off an EPI-backed sale position removes the EPI value, with resulting margin shortfall blocked from proprietary collateral, except for trade-for-trade securities.
Trade Notice No. 31/2026-27 - 21-10-2026 DGFT
Advisory against M/s Julfikar Fashions Limited, Bangladesh as per para 8.07 (d) of Foreign Trade Policy- 2023
Show AI Summary
Enhanced due diligence in overseas trade transactions is urged following an unresolved quality-control and trade-dispute complaint.
DGFT advises heightened vigilance and comprehensive due diligence in commercial dealings with M/s Julfikar Fashions Limited, Bangladesh, following a Quality Control and Trade Dispute complaint. Trade stakeholders are advised to assess transaction risks before processing applications, providing financial or credit support, trade facilitation, certifications or recommendations. Adverse experiences, payment-related issues, contractual disputes and other relevant information should be promptly reported for examination and action. The precautionary measure seeks to alert trade participants to potential risks and safeguard Indian exporters.
35/2026-27 - 21-10-2026 DGFT
Amendment to the provisions relating to PSIC requirements for import of metallic waste and scrap under the Handbook of Procedures, 2023
Show AI Summary
PSIC exemption for metallic scrap imports applies only to designated origins, entry ports, safety certification, and screening conditions.
Imported metallic waste and scrap generally requires a Pre-Shipment Inspection Certificate from the country of origin. Shredded and unshredded scrap from designated safe countries or regions may be exempt where it is accompanied by a non-radioactive and non-explosive materials certificate, enters through specified sea ports, and undergoes mandatory radiation and explosive screening. Trans-shipments do not qualify. Exempt consignments may be cleared for home consumption at an eligible port or an Inland Container Depot upon proof that entry-port conditions were met.
Instruction No. 21/2026 - 19-10-2026 Customs
Acceptance of electronic Certificate of Origin (e-CoO) issued under India- New Zealand FTA
Show AI Summary
Electronic certificates of origin enable preferential tariff claims when authentication, electronic filing, and single-use conditions are met.
Electronic Certificates of Origin issued by New Zealand issuing bodies are valid for preferential tariff treatment when issued in the prescribed format, authenticated by the issuing body's seal and authorized signature, and uploaded on e-Sanchit. Importers or Customs Brokers must accurately declare certification particulars in the bill of entry. A proof of origin may support only one importation, and system controls will prevent reuse of the same certification number. Post-importation preferential tariff claims are available for qualifying originating goods in transit or under customs control on 20 October 2026.
34/2026-27 - 19-10-2026 DGFT
Extension of timeline for surrender of unutilised TRQ quantity allocated for import of 10 LMT of Raw Sugar
Show AI Summary
Raw sugar TRQ surrender deadline is extended, allowing holders to return unutilised allocations subject to prescribed CIF-value payment.
Unutilised tariff-rate quota (TRQ) allocations for raw sugar imports may be surrendered by holders until 15 November 2026. Surrender requires payment equal to 0.5% of the CIF value of the quantity returned under existing modalities. All other terms and conditions governing the raw-sugar TRQ remain unchanged, and the alteration is confined to the surrender timeline.
33/2026-27 - 17-10-2026 DGFT
Amendment under Para 2.92 and Appendix 2A of the Handbook of Procedures, 2023 for inclusion of Tariff Rate Quotas (TRQs) under the India-New Zealand Free Trade Agreement (Ind-NZ FTA)
Show AI Summary
Tariff rate quotas establish certificate-based import authorisation, electronic customs debiting, annual limits, and prescribed quota windows for preferential imports.
TRQs for apples, kiwifruit, albumins and New Zealand MPI-certified Manuka honey operate through export certificates issued by New Zealand and electronic TRQ Authorisations issued to designated Indian importers. Applications must reference the relevant certificate or allocation, identify MSME status, and are transmitted to the Indian Customs EDI System. Imports are allowed only through electronic customs debiting. Authorisations are subject to annual quota limits, applicable CIF conditions and quota windows, remain valid only for the relevant quota year, and lapse to the extent unutilised.
Public Notice No. 132/2026 - 16-10-2026 Customs
Addendum to Public Notice No. 129/2026 – Approval of M/s JSW JNPT Liquid Terminal Private Limited as Custodian and Customs Cargo Service Provider for export liquid cargo at Additional Liquid Cargo Berths LB-03 and LB-04 at Jawaharlal Nehru Port
Show AI Summary
Custodian and Customs Cargo Service Provider approval now covers export liquid cargo through loading at designated liquid berths.
Custodian and Customs Cargo Service Provider approval for M/s JSW JNPT Liquid Terminal Private Limited extends to export liquid cargo at Liquid Berths LB-03 and LB-04 until the cargo is loaded onto the vessel. The approval remains valid up to 23 October 2031. Existing custodial conditions apply equally to export cargo, and the approved entity must comply with customs provisions governing exports, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions.

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GST - States

Guidelines relating to recovery of tax due from works contractor through WAMIS module

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GST recovery from works contractors through WAMIS mandates bill deductions, ledger tracking, deposits, and demand-specific appropriation.
GST recovery through WAMIS permits deduction of outstanding CGST, OGST and IGST liabilities from payments due to works contractors after a demand has ... Summary

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Acts Income Tax
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