Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.
Note: It is a system-generated summary and is for quick reference only.
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