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    October 10, 2026   Notes GST
    Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
    October 10, 2026   Notifications DGFT
    Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
    October 10, 2026   Notifications Income Tax
    Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
    October 10, 2026   Notifications SEBI
    Securities-law settlement framework introduces formula-based terms, fast-track routes, confidentiality incentives, and revocation for non-compliance i...
    October 10, 2026   Circulars DGFT
    EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
    October 10, 2026   Circulars Customs
    Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
    October 10, 2026   Circulars Customs
    SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
    October 10, 2026   Circulars Customs
    Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.
    October 10, 2026   Circulars Customs
    Baryte export controls require licensing for Grade A and Grade B, while declared CDW consignments face gravity testing.
    October 10, 2026   Circulars Customs
    RoDTEP ineligibility for DFIA exports requires repayment of wrongly claimed rebates with interest and may trigger customs recovery proceedings.
    October 10, 2026   Circulars Customs
    Inter-CFS export cargo transfers after Let Export Order may proceed without escort when secured by verified Customs Bottle Seals.
    October 10, 2026   Case Laws GST
    Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
    October 10, 2026   Case Laws GST
    Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
    October 10, 2026   Case Laws GST
    GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
    October 10, 2026   Case Laws GST
    Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
    October 10, 2026   Case Laws GST
    Statutory Limits on GST Appeal Delays Prevent Late Condonation, While Registration Restoration Makes Departmental Challenges Infructuous
    October 10, 2026   Case Laws GST
    Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
    October 10, 2026   Case Laws GST
    CKD E-Rickshaw Classification Treats Complete Identifiable Kits as Finished Electric Vehicles, While Incomplete Supplies Remain Taxable Parts
    October 10, 2026   Case Laws GST
    Composite wheat-milling services for public distribution qualify for GST exemption when the goods component stays within the threshold.
    October 10, 2026   Case Laws GST
    GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
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October 10, 2026   Notes GST
Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
October 10, 2026   Notifications DGFT
Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
October 10, 2026   Notifications Income Tax
Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
October 10, 2026   Notifications SEBI
Securities-law settlement framework introduces formula-based terms, fast-track routes, confidentiality incentives, and revocation for non-compliance in regulatory proceedings.
October 10, 2026   Circulars DGFT
EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
October 10, 2026   Circulars Customs
Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
October 10, 2026   Circulars Customs
SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
October 10, 2026   Circulars Customs
Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.
October 10, 2026   Circulars Customs
Baryte export controls require licensing for Grade A and Grade B, while declared CDW consignments face gravity testing.
October 10, 2026   Circulars Customs
RoDTEP ineligibility for DFIA exports requires repayment of wrongly claimed rebates with interest and may trigger customs recovery proceedings.
October 10, 2026   Circulars Customs
Inter-CFS export cargo transfers after Let Export Order may proceed without escort when secured by verified Customs Bottle Seals.
October 10, 2026   Case Laws GST
Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
October 10, 2026   Case Laws GST
Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
October 10, 2026   Case Laws GST
GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
October 10, 2026   Case Laws GST
Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
October 10, 2026   Case Laws GST
Statutory Limits on GST Appeal Delays Prevent Late Condonation, While Registration Restoration Makes Departmental Challenges Infructuous
October 10, 2026   Case Laws GST
Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
October 10, 2026   Case Laws GST
CKD E-Rickshaw Classification Treats Complete Identifiable Kits as Finished Electric Vehicles, While Incomplete Supplies Remain Taxable Parts
October 10, 2026   Case Laws GST
Composite wheat-milling services for public distribution qualify for GST exemption when the goods component stays within the threshold.
October 10, 2026   Case Laws GST
GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.

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Customs

Sea Arrival Manifest amendments must delete and re-file a Bill...

Manifest amendment rules require deletion and refiling for fundamental Bill of Lading changes, while streamlining CSN validation and cancellation.

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Customs October 12, 2026 Circulars
Sea Arrival Manifest amendments must delete and re-file a Bill of Lading when its reference type, consolidator PAN, or previous reference changes; in-place updates are barred. Where a Master Bill of Lading was filed as straight, the amendment must either link forwarder-filed CSN and House Bill details after reclassification as consolidated, or include House Bill details directly where no CSN exists. SAA transmissions must carry the amendment message flag and appropriate addition, deletion, or update indicators. Container ISO Code and agent PAN validation now applies only at SAM level. ANC may cancel a CSN before corresponding SAM filing and submit corrected particulars. System enhancements target faster manifest acknowledgements and submission-status tracking.
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Acts Income Tax
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