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...
An amendment inserts Para 4.53(e) into the Handbook of Procedures, 2023, authorizing system-related corrective amendments to unutilized and un-transferred Duty Free Import Authorisations (DFIAs) via ANF 4G, subject to Head of Office approval, under powers of the Foreign Trade Policy. The correction facility aims to ease doing business and expressly permits adjustments such as unit-of-measure, ITC HS code, and import value corrections for eligible DFIAs. The change is effective by public notice dated 09 September 2025.
An amendment inserts Para 4.53(e) into the Handbook of Procedures, 2023, authorizing system-related corrective amendments to unutilized and un-transferred Duty Free Import Authorisations (DFIAs) via ANF 4G, subject to Head of Office approval, under powers of the Foreign Trade Policy. The correction facility aims to ease doing business and expressly permits adjustments such as unit-of-measure, ITC HS code, and import value corrections for eligible DFIAs. The change is effective by public notice dated 09 September 2025.
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