Input tax credit on demo vehicles used by authorised agents in the dealer-agency model is not blocked under the passenger motor vehicle restriction. The expression "such motor vehicles" permits credit not only for the particular vehicle ultimately supplied, but also for demo vehicles used to further supplies of similar vehicles. Although customer sales are made directly by the manufacturer in the dealer-agency model, the demo vehicles serve the same sales-promotion purpose as in the traditional dealership model. The earlier clarification denying credit to dealer-agency agents is withdrawn, ensuring equivalent ITC treatment for demo vehicles under both models.

Section 17(4) permits the fifty-percent eligible input tax credit method only for registrations of banking companies, financial institutions and NBFCs that supply deposit, loan or advance services; registrations not providing those services cannot elect or must not follow that method. Once an eligible registration elects it, all eligible registrations of that entity must comply. The second-proviso relaxation applies only to supplies received from same-PAN registrants that have also elected section 17(4). GSTR-3B reporting requires permanent reversal of non-business, blocked and the remaining ineligible credit, with temporary reversal and later reclaim of credit where section 16 conditions are subsequently met. Under IMS, presently ineligible invoices must be kept pending. Earlier reporting practices should not attract adverse action if the resulting credit conforms to these principles.

Input Service Distributors must obtain registration where separately registered business verticals or places of business receive input-service invoices for distinct persons, and must distribute credit only to the attributable recipient. Recipients must satisfy input tax credit eligibility conditions and undertake required reversals; ISDs remain liable for penalties for improper distribution, while excess credit is recoverable from recipients. Credit must be distributed in the month the ISD prima facie determines it eligible, separately identifying eligible and ineligible credit in GSTR-6. The rule 54(1A) mechanism merely transfers credit: related invoices do not form turnover or Net ITC for refund purposes, and reversals rest with recipients rather than the transferring registrant.

CGST appeal pre-deposit requirements distinguish admitted liability, payable in full, from disputed tax, of which 10% must be deposited at each appellate stage. The Tribunal-stage deposit is calculated on the disputed liability confirmed by the Appellate Authority. Refund of pre-deposit following a favourable appellate order does not require an express refund direction and must be claimed through FORM GST RFD-01 under "on account of order". A departmental further appeal does not bar refund unless the favourable order is stayed. Interest on refunds is computed separately from each actual pre-deposit payment date. On remand, pre-deposit is refundable; for partial remand, confirmed demand and applicable interest must first be recovered or adjusted.

CGST demand, adjudication and first-appeal guidelines require show cause notices to state material facts, legal grounds, evidence, issue-wise quantification, and electronic summaries in prescribed forms. Demands based on fraud, wilful misstatement or suppression require disclosed evidence of deliberate intent to evade tax; absent this, demand must be confined to the non-fraud route. Authorities must avoid parallel CGST and SGST/UTGST proceedings on the same subject, afford effective hearings, and issue reasoned orders limited to SCN grounds and amounts. Rectification is confined to patent record errors by the issuing authority, not merits review. Appeals require threshold scrutiny, separately reasoned limitation findings, controlled admission of new grounds or evidence, and timely reasoned disposal.

Companies may file financial statements for FY 2025-26 in specified AOC-4 forms until 31 December 2026, and annual returns in MGT-7 and MGT-7A until 31 January 2027, without additional fees. The relaxation covers the listed financial-statement and annual-return e-forms only; it does not extend the statutory deadline for holding annual general meetings. Companies that fail to comply with AGM timelines remain liable under the Companies Act, 2013. Filings made after the circular's permitted period attract all applicable fees, including additional fees, calculated from the original statutory due date.

India-Netherlands economic cooperation focused on expanding bilateral trade, investment and commercial partnerships through ministerial engagements, business discussions and sector-specific consultations. Priority areas included resilient supply chains, manufacturing, research and development, infrastructure, renewable energy, logistics, digital technologies, semiconductors, green hydrogen, clean energy, critical minerals and advanced manufacturing. The India-EU Free Trade Agreement was identified as a prospective framework for additional trade and investment opportunities. Dutch enterprises were invited to invest, co-manufacture and co-innovate in India.

National Startup Awards 6.0 establishes a national recognition framework for startups demonstrating innovation, scalability, sustainability and socio-economic impact. Recognition is available across 20 sectoral categories and three special categories, including the Student Innovator / Aspiring Entrepreneur Award. Eligible award recipients may receive monetary prizes subject to applicable guidelines, alongside mentorship, investor engagement, market access, industry partnerships and ecosystem visibility. Applications are open through the Startup India portal.

The India-EFTA Trade and Economic Partnership Agreement provides a framework for increased foreign direct investment, employment generation and deeper commercial engagement. Engagement with Liechtenstein focuses on manufacturing partnerships, technology collaboration, research and development, supplier integration and global value chains. Priority cooperation areas include precision engineering, advanced manufacturing, industrial technologies and innovation, supported by simplified regulatory processes, digital governance and ease of doing business.

India and Mexico have launched negotiations for a mutually beneficial and balanced Preferential Trade Agreement through signed Terms of Reference establishing the negotiation framework, scope, modalities and roadmap. Negotiations encompass market access for goods, rules of origin, customs procedures and trade facilitation, dispute settlement, sanitary and phytosanitary measures, technical barriers to trade, and trade remedies.

Corrigendum-6 withdraws 35 identified RINL land plots from the e-auction process because a court order prohibits their sale. Corrigendum-7 extends registration and Earnest Money Deposit submission until 1 November 2026, 8:00 PM, and schedules the e-auction of remaining plots for 3 November 2026. Property inspection remains available by prior appointment, while all other Request for Proposal terms and prior corrigenda remain unchanged unless specifically modified.

Additional instalments of Dearness Allowance for Central Government employees and Dearness Relief for pensioners take effect from 1 July 2026. The prevailing rate increases by 3 percentage points from 60% of basic pay or pension to compensate for price rise, using the accepted formula based on Seventh Central Pay Commission recommendations. The measure has an annual fiscal impact and benefits employees and pensioners.

Two Nepal-bound transshipment containers were intercepted following intelligence of e-cigarette smuggling. Declared as water glass and ceramic mugs, the consignments contained e-cigarettes concealed within cover cargo, including IGET, VTV, VOKO, Bang and Ejoy products. Around 55,000 e-cigarettes valued at Rs. 13.50 crore, together with the cover cargo, were seized under relevant Customs Act provisions.

Wildlife-smuggling enforcement at Trichy International Airport involved interception of two Indian passengers arriving from Bangkok via Colombo on specific intelligence. Examination of their baggage revealed 45 live reptiles, sedated and concealed in 27 food packets. Coordinated action resulted in seizure of the reptiles and arrest of the passengers under the Customs Act, 1962.

Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services during the concession period must pay Union Territory GST on the amount charged or debited from the escrow account towards operation and maintenance expenses. Liability arises in the tax period in which that expenditure is charged or debited. The arrangement applies where the concessionaire has exclusive toll collection rights, operational and maintenance obligations, and an upfront concession fee obligation.

Concessionaires supplying operation and maintenance services under Toll-Operate-Transfer concession agreements must pay integrated tax on amounts charged or debited from the Escrow Account towards such expenses. Tax is payable in the period in which the relevant expenditure is charged or debited. The concession agreement must grant exclusive toll collection rights, require road or highway operation and maintenance, and require upfront payment of concession fee.

Non-commercial construction and related services supplied to governmental nuclear-power organisations fell outside the invoked construction and maintenance service categories. A bona fide belief in non-taxability meant that non-registration and non-filing of returns, without evidence of intent to evade tax, did not establish suppression or permit the extended limitation period. Composite construction agreements required assessment as works contract service rather than under the construction and maintenance categories used in the demand. The service-tax demand, interest and penalties were set aside with consequential relief.

Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services must pay central tax on amounts charged or debited from the escrow account towards their operation and maintenance expenses. Tax is payable in the tax period in which the expenditure is charged or debited. The arrangement applies where the concessionaire has exclusive toll collection rights, must operate and maintain the road or highway, and pays the concession fee upfront.

Clause (v) covers delivery services supplied through an electronic commerce operator under the Union Territory Tax (Rate) framework. Postal and courier services are excluded. Delivery services are also excluded where the supplier using the operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017, read with section 22(1) of the Central Goods and Services Tax Act.

Clause (v) is substituted to cover delivery services, other than postal and courier services, supplied through an electronic commerce operator. Supplies are excluded where the person providing the delivery service through the operator is liable for registration under the applicable integrated tax and central goods and services tax registration provisions. The revised clause takes effect from 1 November 2026.