Withdrawal of circular ends prescribed procedure for evidence of compliance with Section 15(3)(b)(ii), prompting trade notices.
The Board has withdrawn Circular No. 212/6/2024-GST, rescinding the previously prescribed procedure for providing evidence of compliance with Section 15(3)(b)(ii) regarding reversal of input tax credit for discounts; trade notices should be issued to publicize the withdrawal and any implementation difficulties reported to the Board.

End-user certificates for free and restricted imports may be issued by regional authorities subject to restricted authorisation limits.
Regional Authorities are authorised to issue End User Certificates where a foreign government requires certification, using the prescribed appendix format and an application under the designated ANF with required documents. For restricted imports, EUCs may be issued by RAs only for items covered by a valid restricted authorisation granted by the central trade authority and must be limited to the quantity and value specified in that authorisation.

EDPMS/IDPMS reconciliation: permit declaration-based closure of small-value export/import entries and accept consolidated quarterly declarations without penal charges.
AD banks may reconcile and close EDPMS and IDPMS entries for small-value export/import bills based on exporter or importer declarations that proceeds have been realised or payments made; value reductions may be accepted and declarations may be consolidated quarterly for bulk reconciliation. Banks must review handling charges to ensure they are commensurate and must not levy penal charges for regulatory delays; the changes take immediate effect and the master directions will be updated under the foreign exchange law.

Merchanting trade timeframe extended for foreign exchange outlay, easing management of merchanting transactions under FEMA.
The period for outlay of foreign exchange in Merchanting Trade Transactions has been increased to a six month window to facilitate efficient management; all other directions, including commencement and completion definitions based on shipment/export receipt and import payment, remain unchanged. The change is effective immediately for Authorised Dealer Category I banks and is issued under the Foreign Exchange Management Act without prejudice to other statutory permissions.

Electronic Certificate of Origin issuance: preferential eCOO rollout enabling self declaration and agency issuance on unified trade platform.
Preferential electronic Certificates of Origin (eCOO) under India-EFTA TEPA will be issued on the Trade Connect ePlatform by either self declaration or authorised agency. Self declaration requires an IEC linked Digital Signature (DSC) and scanned ink signature upload; applications auto map jurisdictional authority, appear as "Auto Approved Pending Issuance", and allow generation of digitally signed electronic and printable physical copies with QR codes. Agency issuance uses notified agencies to approve and generate electronic copies bearing issuing officer signature images and agency stamps. Authenticity is verifiable via QR code or the platform's verify function.

Algorithmic trading compliance: glide path set for brokers to implement retail API based algo framework, with onboarding restrictions for non compliance.
SEBI extended the implementation timeline for its February 4, 2025 circular on algorithmic trading, allowing ready brokers to go live from October 1, 2025 and imposing a three milestone glide path-API registration of at least one retail algo strategy by October 31, broader registrations by November 30, and mandatory participation in a full mock session by January 3, 2026-with exchanges to monitor compliance and barring non compliant brokers from onboarding new retail API algo clients thereafter.

Foreign contribution registration: submit renewal applications at least four months before expiry to avoid suspension of receipts.
Holders must apply for renewal within six months before certificate expiry, submitting applications electronically in the prescribed form with affidavits in Proforma 'AA'; late submissions hinder scrutiny and security inputs, causing certificates to lapse and preventing receipt or utilisation of foreign contribution while renewal is pending. Associations are advised to submit renewal applications not later than four months before expiry to allow adequate time for review and timely disposal.

Taxability of natural gas: revised VAT rates and Form-D applicability clarified for industrial users under state law.
Following State amendments, the applicability of Form D for natural gas other than CNG has been terminated and taxability is governed by the revised Schedule 4 classifications distinguishing supplies for chemical fertilizer manufacture, other industrial manufacturing uses, and other natural gases; assessing officers must complete assessments only after obtaining all required proofs under this legal position.

Faceless assessment: importers must upload and link complete supporting documents in eSanchit to expedite clearance.
Importers must self-assess duty liability and upload legible supporting documents in eSanchit, properly linked by tagging IRNs to the relevant Bill of Entry. Include catalogue/technical literature, value-supporting papers, manufacturer details for antidumping, clear product parameters for electrical components, correct generic descriptions, and required registrations/certificates (BIS, MTCTE, WPC, LMPC, EPR) before filing. Select correct document codes, reply exhaustively to queries with IRNs, and state reasons when opting for provisional assessment under Section 18. The listed required documents for Group 5ACM are illustrative and not exhaustive.

Extension of director KYC filing deadline allows submission of DIR-3-KYC forms without fee until mid-October.
The Ministry of Corporate Affairs permits filing of e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without payment of the filing fee up to 15 October 2025, extending the fee-free window in response to stakeholder requests and authorised by the competent authority.

Non-Basmati Rice exports allowed only after registration of export contracts with the agricultural export registration authority.
Exports of specified Non-Basmati Rice tariff lines under Chapter 10, Schedule II of ITC(HS) 2022 are allowed only upon registration of export contracts with the designated agricultural export registration authority; the Export Policy is amended to make such contract registration a prerequisite to export, effective 24 September 2025, and stakeholders must submit registration documentation before shipments are permitted.

Digital accessibility compliance: regulated entities must appoint certified auditors and submit consolidated initial, remediation and final audit reports to regulator.
Regulated entities must identify investor-facing digital platforms, appoint IAAP certified accessibility professionals to audit those platforms, conduct initial accessibility audits, remediate audit findings, and submit consolidated initial and final audit reports and annual audit compliance to the regulator in prescribed Table formats (Table C1 to Table C4) via the designated email address, following specified file-naming conventions, timelines and evidence requirements.

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.