GST regularisation on co insurance premium apportionment and reinsurance commission treated as non supply, regularised retrospectively.
Specified insurance transactions are treated as neither supply under Schedule III where (a) lead insurer apportionment of co insurance premium is conditional on the lead insurer paying all applicable central, state/UT and integrated taxes on the full premium, and (b) ceding/reinsurance commission deducted from reinsurance premium is conditional on the reinsurer paying all applicable central, state/UT and integrated taxes on the gross reinsurance premium inclusive of such commission; GST payment for these transactions is regularized retrospectively from 01.07.2017 to 31.10.2024 on an "as is where is" basis.

Transshipment Bonds for bonded warehouse transfers require physical acceptance, ICES bond generation, and continuing owner-surety liability for customs duties.
Bond-to-bond transfer of warehoused cargo requires physical submission and acceptance of a Transshipment Bond at the source warehouse before its particulars are generated in ICES. Importers or authorised Customs Brokers must submit the accepted TP Bond to the dedicated TSK cell, which creates a job number and, after approval, generates the bond number in ICES. The bond secures safe removal, re-warehousing or satisfactory accounting of goods and payment of applicable customs duties, with joint and several liability of the owner and surety.

eCertificate of Origin implementation: Non Preferential CoO must be applied online with prescribed documents and attestation fee.
Implementation of an eCertificate of Origin requires exporters seeking Non Preferential Certificates to apply online via the designated portal to agencies listed in Appendix 2E, upload invoice and packing list, and pay the applicable attestation fee. Issuing agencies must verify Indian origin criteria and issue eCoOs in the prescribed format; corrections may be requested online as in lieu CoO applications. Agencies may apply for enlistment under Appendix 2E per Annexure I. Back to Back Non Preferential Certificates for non Indian origin goods for re export or trans shipment require documentary evidence and explicit notation on the certificate.

Sea Cargo Manifest rules: SAM message new format mandatory; electronic filing required with outreach support for traders.
SCMTR implementation requires electronic filing of the SAM message in the new prescribed format; an interim extension at ports outside the initial rollout prevents penalisation while stakeholders transition. Weekly outreach sessions will be held for issue resolution and stakeholders should report filing difficulties to the SCMTR Cell and ICEGATE helpdesk.

Union Budget 2025-26: Bills of Entry filing suspended from 11:00 on Feb 1 until ICES update.
Filing of Bills of Entry will be unavailable from 11:00 hours on 1 February 2025 until ICES notifications and tariff directories are updated; approvals under the pre budget approval mechanism will also be stopped after that time. Shipping Bill filing and assessment will continue, but export duties or cesses introduced or changed by the Budget for Shipping Bills given on or after 1 February 2025 should be monitored and collected manually until directory changes are applied. The system will resume BE filing only after ICES update, generally within 48 hours if no substantial new levies are notified.

FTA origin procedures are clarified, modifying earlier customs guidance and establishing standing implementation directions for concerned customs personnel.
Free Trade Agreement origin procedures are clarified through revised customs instructions governing the verification and application of origin requirements. Earlier local guidance is modified to the extent specified by those instructions. The revised directions operate as a Standing Order for concerned customs officers and staff, and implementation difficulties may be referred to the designated officer in charge of the Trade Facilitation Centre.

Voluntary Payment Facility: electronic self initiated challans on ICEGATE replace manual over the counter customs payments.
Enables electronic collection of Voluntary/Self Initiated Payments (SIP) on the ICEGATE e Payment Platform to replace manual TR 6 over the counter payments. Registered users may generate self initiated challans for payments relating primarily to past clearances (not for live consignments), select a prescribed purpose from Annexure A, and pay via the Electronic Cash Ledger or enabled bank/NEFT/RTGS/payment aggregator modes. Officers must not accept manual TR 6 payments except with Commissioner approval; payment proof must be submitted and can be verified through the ICEGATE enquiry link.

GST audit selection under the West Bengal regime identifies registered persons for records audit for the specified tax period.
Selection of registered persons for audit of records under the West Bengal Goods and Services Tax Act, 2017 for the period commencing on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof, in exercise of powers under section 65 read with rule 101. A total of 910 registered persons, as specified in the annexed list, were selected for audit. The order takes effect immediately.

GST audit selection under the West Bengal GST framework covers registered persons for the specified return period.
Selection of registered persons for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made for the period commencing on or after 1 April 2021 and ending on or before 31 March 2022, or part thereof. A total of 801 registered persons, as specified in the annexed list, are selected for audit under section 65 read with rule 101, and the order takes immediate effect.

Audit de-selection of registered persons follows revised criteria, non-existence findings, and insignificant turnover under state GST administration.
Registered persons selected for audit under section 65 of the West Bengal Goods and Services Tax Act, 2017 for the period from 1 April 2021 to 31 March 2022, or part thereof, were de-selected by a subsequent order. The order notes that one taxpayer had been counted twice, some persons had already been de-selected earlier, and 109 taxpayers met the revised selection criteria. The remaining 634 registered persons named in the annexed list were de-selected from audit with immediate effect, on grounds including non-existence, low or insignificant turnover, late filing, cancellation, CIRP, suspension, and non-fulfilment of the new selection criteria.

Biometric Aadhaar authentication for GST registration requires applicants to attend designated centres for identity and original-document verification.
GST registration applicants within notified jurisdictional circles must attend designated Facilitation Centres for biometric-based Aadhaar authentication, photographing of the applicant, and verification of original documents uploaded with the registration application. The notified centres serve applicants in the specified circles across Himachal Pradesh under rule 8(4A) of the Himachal Pradesh Goods and Services Tax Rules, 2017. The notification operationalises in-person identity authentication and original-document verification from 28 January 2025.

GST treatment of vouchers distinguishes non-taxable voucher transfers from taxable agency, support services, and underlying supplies on redemption.
Vouchers that qualify as RBI-recognised prepaid instruments used to settle obligations are money and are neither goods nor services. Other vouchers are actionable claims, and, being outside specified actionable claims, their transfer is also neither a supply of goods nor services. Pure principal-to-principal trading of owned vouchers is not subject to GST, while commission or fee earned by agents for distribution and related support is taxable as a service. GST applies to separately supplied promotional, support or customisation services. Unredeemed voucher breakage is not taxable absent an underlying supply or an agreement charging for non-redemption.

Place of supply for online services follows the unregistered recipient's recorded State, requiring mandatory invoice disclosure before supply.
For online services supplied to unregistered recipients, the recipient's State name recorded on the tax invoice is deemed to be the address on record, making the recipient's location the place of supply. Registered suppliers must record that State name irrespective of supply value for online money gaming, OIDAR services, and all taxable services supplied over a digital or electronic network, whether directly or through an electronic commerce operator. The recipient's State must be declared in outward-supply details, and suppliers must collect this information before supply. Omission of mandatory invoice particulars may attract penal action.

Input tax credit on ex-works supplies is available when goods are handed to the transporter at the supplier's premises.
Input tax credit under clause (b) of sub-section (2) of section 16 is not limited to physical receipt at the recipient's business premises. In an Ex-Works contract, where goods are handed over by the supplier to the transporter at the supplier's place of business and property passes at that stage, the recipient is treated as having "received" the goods then, for purposes of ITC, subject to the other conditions of sections 16 and 17 and the requirement that the goods be used or intended for use in business.

Input tax credit for electronic commerce operators need not be reversed, but tax on specified platform supplies requires cash payment.
Electronic commerce operators liable to pay GST on specified services supplied through their platforms under section 9(5) are not required to proportionately reverse input tax credit under sections 17(1) or 17(2). Tax on section 9(5) supplies must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that liability. The credit remains available for payment of tax on the operator's own supplies of platform services, including services for which platform fees or commissions are charged.

Extension fee for duty drawback applications must be paid per application, not per shipping bill.
Exporters seeking an extension of time to file applications for fixation of brand rates of duty drawback must pay an application fee for each extension request; the fee is payable per application and not per shipping bill, and this clarification is to be treated as a standing order for officers under the Drawback Rules.

Average Export Obligation relief: re-fix Annual EO for EPCG authorisations after qualifying sectoral export declines.
Relief under para 5.17(a) HBP (FTP, 2023) permits reducing the Annual Average Export Obligation for EPCG authorisations proportionate to sectoral/product-group export declines in 2023-24 compared to 2022-23. Regional Authorities must re-fix Annual Average EO for 2023-24, endorse reductions in the licence file and amendment sheet, and ensure that prior policy circulars are considered before issuing demand notices or EODC; this stipulation must be included in the EODC check-sheet.

Invalid FCRA registration prohibits receipt or utilisation of foreign contribution; transactions in such accounts attract penal action.
Receipt or utilisation of foreign contribution by an NGO or association without valid FCRA registration, including where registration has expired, ceased, or been cancelled, is prohibited and liable to penal action; entities must verify registration status via the FCRA online portal and refrain from transactions in FCRA or utilisation accounts where the certificate is not valid.

Diamond Imprest Authorisation imposes import/export restrictions, value addition and bond requirements to operationalize the scheme.
The Public Notice inserts a Diamond Imprest Authorisation (DIA) scheme in Handbook of Procedures, 2023: DIA applications must be filed online; imports/exports confined to Mumbai Airport with pre import conditions; exports must be physical natural cut and polished diamonds not exceeding one quarter carat; a minimum 10% value addition in freely convertible currency is required; deemed exports are excluded. DIA holders must execute a bond equal to export obligation and a performance bank guarantee equivalent to duty foregone prior to Customs clearance. Export discharge, validity periods, single authorisation per IEC, prohibitions on extensions/revalidation, and online procedures for fulfilment and regularisation of bonafide default are prescribed.

Principal Purpose Test restricts treaty benefits where obtaining benefit was a principal purpose, subject to object and purpose exception.
The guidance explains that the Principal Purpose Test permits denial of treaty benefits where, on an objective assessment of all relevant facts, obtaining the benefit was one of the principal purposes of an arrangement, unless it is established that granting the benefit accords with the object and purpose of the relevant treaty provision; it instructs that the PPT is to be applied prospectively, specifies interaction rules for bilateral incorporations and MLI incorporation timing, and excludes certain treaty-specific grandfathering provisions from the PPT while endorsing a context-specific, fact-based assessment with reference to BEPS Action 6 and the UN Model Commentary as supplementary guidance.