Certificate of Origin self declaration permitted under India EFTA TEPA, allowing exporters an alternative to authorised agency issuance.
The HBP amendments add the India EFTA TEPA to the FTAs list and allow exporters to obtain a Certificate of Origin either from an authorised agency or by self declaration, providing an additional parallel mechanism for origin certification under the agreement.

Bharat Aayat Niryat Lab Setu: a pilot digital portal for unified testing, digital certificates, online fees and QR-verified reports.
A pilot digital platform, Bharat Aayat Niryat Lab Setu, will integrate accredited testing and inspection agencies into a single online interface enabling exporters and importers to apply for, digitally sign, pay for, track, and download digitally issued test reports required at ports; onboarding of agencies, role-based user management, PayGov payment gateway mapping, and mandatory QR-code verification of reports are core operational requirements.

Brand rate fixation adopts 5% random verification of originals based on risk parameters for core, high value, and high duty inputs.
The revised simplified procedure limits submission of originals by dispensing with routine originals for post facto checking and permits random defacement of only 5% of originals of self attested duty paid documents, with the Commissioner selecting samples based on risk parameters: (A) Bills of Entry for core inputs of export goods; (B) Bills of Entry for high value inputs used in export goods; and (C) Bills of Entry for inputs with higher Customs duty; parameters to be revised as inputs change and exporters must furnish prescribed documents and comply with conditions.

Launch of ICES 1.5 at ICD Malur enables computerized import/export declaration processing from 30 October 2025.
Launch of ICES 1.5 electronic processing at ICD Malur will commence on 30 October 2025, enabling computerized processing of Bills of Entry and Shipping Bills for import and export. M/s Adani Logistics Ltd. is appointed as Custodian for goods at the ICD, and State Bank of India, Malur Branch is authorized for duty collection and refunds through the EDI system following successful pre-production trials and allocation of the ICD location code.

Silver jewellery imports by SEZ and EOU units are exempt from restrictions but cannot be sold into the domestic market.
Imports of silver jewellery by 100% Export Oriented Units (EOUs) and units in Special Economic Zones (SEZs) shall not be subject to the restrictions imposed by Notification No. 34/2025-26, but such imports shall not be sold in the Domestic Tariff Area (DTA). Imports under the Advance Authorisation or Duty-Free Import Authorisation (DFIA) schemes are likewise exempt from the restriction in terms of the Foreign Trade Policy, 2023.

Importation by post: permitted items, restricted/prohibited lists, duty treatment, exemptions, tracking, KYC and grievance process.
Importation by post permits most goods except specified exclusions and categorises consignments as permitted, restricted (requiring DGFT authorization) or prohibited (barred and liable to confiscation). Duty treatment separates B2B, personal monetary imports and gift imports; personal imports under CIF Rs.1,000 are duty exempt. IGST is levied on CIF+BCD+SWS; reassessment is available only before delivery. Postal authorities handle custody and damage claims; KYC and procedural contacts are prescribed for clearance and grievances.

MAP outcomes and appeal withdrawal: CIT(A) intimation will serve as proof of withdrawal to implement MAP resolutions.
The memorandum directs that when a taxpayer seeks withdrawal of an appeal pending before CIT(A) pursuant to a MAP resolution under sub rule (8) of Rule 44G, the CIT(A) shall issue an intimation accepting withdrawal of the appeal or specified grounds; that intimation shall be treated as proof of withdrawal of appeal for giving effect to the MAP resolution.

Proper officer assignment under Section 74A structures issuance of notices and orders within prescribed monetary tiers.
The Board assigns Additional/Joint Commissioners, Deputy/Assistant Commissioners and Superintendents of Central Tax as proper officers to issue show cause notices and adjudicate under Section 74A and Section 122, prescribes tiered monetary limits by officer grade (including combined Central and Integrated Tax basis), clarifies determination of proper officer for subsequent statements and appellate reversals, excludes penalties when computing monetary competence, and aligns audit-commissionerate notices with the jurisdictional Central Tax Commissionerate.

Risk-based provisional GST refunds extend to low-risk and inverted duty claims under a trade-facilitation framework.
Risk-based provisional refund processing applies to GST refund claims filed on or after 01.10.2025, with 90% of the refund amount to be sanctioned provisionally where the system categorises the claim as low-risk, subject to the statutory conditions for provisional refund and the officer's power to record reasons and proceed with detailed examination in appropriate cases. Non-low-risk claims are to be scrutinised in the usual manner, and provisional refund is barred where a prior issue is pending in appeal, a show cause notice has been issued, or an order is not final. The same provisional framework is extended, as an interim measure, to inverted duty structure refund claims filed on or after 01.10.2025.

Relaxation of Additional Fees: CRA 4 filing extension avoids extra fees for delayed cost audit XBRL submissions; later filings attract fees.
Filings of CRA-4 for the financial year ended 31.03.2025 made on or before 31.12.2025 will not attract any additional fees due to deployment of the MCA V3 portal; filings after that period will attract all applicable fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were originally due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.

Transfer of PMS business requires regulator approval and transferee assumes all liabilities and client mandates.
Transfer of PMS business requires prior regulatory approval. Intra group transfers may be of select investment approaches or the entire business, with surrender of registration if fully transferred. Inter group transfers require a joint application, mandate complete business transfer, and require the transferee to undertake liability for all acts, deeds, pending actions, litigations and other obligations; the transferor must not onboard new clients during the process and must surrender its registration upon completion. Specified undertakings, client consents, board resolution, business transfer agreement and fit and proper declarations are required.

GST compliance evidence procedure withdrawn for supplier conditions under the Karnataka tax law clarification.
Withdrawal of earlier clarification on the mechanism for providing evidence of compliance with the conditions of section 15(3)(b)(ii) of the Karnataka Goods and Services Tax Act, 2017 by suppliers. The Commissioner of Commercial Taxes, exercising powers under section 168, withdraws circular No. GST-05/2024 dated 29 June 2024, and the procedure prescribed in that circular for furnishing evidence of compliance is no longer required.

Consolidation of customs exemption notifications consolidates standalone exemptions into a single superseding notification, simplifying trade compliance.
Thirty standalone customs exemption notifications have been merged into a single consolidated notification issued in substitution of the earlier consolidated instrument and the listed standalone notifications, with existing concessionary entries largely unchanged save for minor modification and an omission; consequential amendments to related tax rate notifications align indirect tax instruments with the consolidation, and the changes are to take effect from the stated implementation date, with contact points provided for reporting errors or seeking clarification.

International transshipment handling permission for LCL shipments is renewed subject to continuing customs compliance and withdrawal for any lapse.
International transshipment of LCL containers handling permission for M/s. All Cargo Logistics Limited CFS has been renewed for a further one-year period, extending validity up to 10 September 2026. The CFS must comply with prescribed conditions and procedures under the applicable Board circular, Chennai Customs public notice, the Handling of Cargo in Customs Area Regulations, 2009, the Customs Act, 1962, and further public notices. Any lapse may result in withdrawal of permission without further notice.

SEZ Letter of Approval extensions subject to strict compliance monitoring and conditional regularisation of prior validity periods.
The Board of Approval granted time-limited extensions of Letters of Approval and one Formal Approval subject to specified compliance conditions (lease execution, appointment of compliance officer, payment of dues, statutory reporting and audit certificates) and monitoring by recommending authorities; approved a co-developer application subject to submission of the required compliance certificate and standard terms; authorised multiple demarcations of Processing Area to Non-Processing Area under Rule 11B; and agreed with a Development Commissioner to cancel an LoA where milestones were unmet.

Export obligation periods set at 120 days generally, 180 days for precious metal findings/mountings and jewellery exports.
The amendment restates that export obligations under Advance Authorisation must be fulfilled within 120 days from import per consignment, except that imports of findings and mountings of gold, platinum and silver and exports of jewellery have a 180 day export obligation; no further extensions are permitted, and gold may be imported as replenishment after completion of exports.

Standard Input Output Norms reinstatement for galvanized tension bars restores amended input and wastage requirements.
Reinstatement and amendment of Standard Input Output Norms (SION) C-676 restores input and wastage specifications for export of hot dipped galvanised tension bar/gate rods/truss rods/drop rods, listing permissible inputs (re-rollable usable scrap/billet cuttings, MS billets/blooms, non-alloy steel wire rods, zinc 99.99% purity) and specific wastage and consumption rates per kilogram of net weight of the ungalvanized export product; effective immediately under paragraph 1.03 of the Foreign Trade Policy 2023.

GST circular withdrawal removes the prescribed procedure for proving compliance with supplier conditions under the Andhra Pradesh tax law.
Withdrawal of a prior GST circular under the Andhra Pradesh Goods and Services Tax Act, 2017 removes the earlier procedure for furnishing evidence of compliance with the conditions of Section 15(3)(b)(ii). The Chief Commissioner withdraws the circular under section 168(1) to promote uniform implementation across field formations, and trade notices are to be issued to publicise the change.

Secondary discounts under GST clarified: input tax credit, consideration treatment, and dealer promotional services depend on the underlying supply arrangement.
Clarification on secondary or post-sale discounts under GST states that input tax credit need not be reversed where financial or commercial credit notes do not reduce the original transaction value. A post-sale discount to a dealer is generally not consideration for onward supply or for a separate service when the dealer acts on a principal-to-principal basis and no independent service is rendered. GST arises only where specific promotional or related services are expressly agreed for a defined consideration.

Entertainment sector tax audit finds inconsistent expense verification, weak Form 52A monitoring, TDS gaps and data sharing failures.
Audit identifies inconsistent AO treatment of pre operative expenses, failure to verify production reimbursements and foreign incentives, ineffective monitoring and non use of Form 52A (lacking PAN and non submission), weak inter unit and inter agency data sharing (including state entertainment tax and CBFC), absence of TDS on distribution rights under production and inconsistent withholding on foreign line producer payments, and recurring procedural and computational assessment errors; recommends CBDT instructions, Form 52A redesign and proactive enforcement, refined codes for emerging segments, centralized assessment in film circles, improved data exchange and IT based validation of tax computations.