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...
SCMTR 2018 has been substantially implemented, with cargo movement messages between gateway ports and foreign ports now operational nationwide and stuffing messages operational at all sites, though uniform filing remains incomplete. The transitional provisions have been extended till 30 June 2026 to allow further testing and rollout across ICDs, CFSs, SEZs and gateway ports. During this extended period, stakeholders must file complete and correct electronic declarations in the prescribed format, while field formations are directed to promote consistent adoption and conduct weekly outreach to support smooth implementation.
SCMTR 2018 has been substantially implemented, with cargo movement messages between gateway ports and foreign ports now operational nationwide and stuffing messages operational at all sites, though uniform filing remains incomplete. The transitional provisions have been extended till 30 June 2026 to allow further testing and rollout across ICDs, CFSs, SEZs and gateway ports. During this extended period, stakeholders must file complete and correct electronic declarations in the prescribed format, while field formations are directed to promote consistent adoption and conduct weekly outreach to support smooth implementation.
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