For DPD, AEO/ACP, hazardous and perishable cargo, destination code and bond number fields must remain blank when the IGM is filed. If cargo is not cleared within the permissible period, it must move to the importer-selected CFS; absent that choice, the MLO, shipping line or steamer agent may select the CFS. Required IGM amendments need approval and applicable fees. Nepal, Bhutan and other transit or transshipment containers are excluded from the CFS Gate Module and may move manually on Form-1 until ICES is modified.

Partial service-tax liability for manpower supply services cannot be denied solely because the service provider lacks registration under that specific category where separate registration for each service activity is not required after 1 July 2012. The provider must receive the Notification No. 30/2012-ST benefit allocating only 25% of tax liability, and the demand requires re-quantification. Construction-service valuation must also be examined and re-quantified under Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Entitlement on remaining issues remains open.

Containerized import cargo movement under the ICES CFS Gate Module requires correct declaration of the selected CFS code and bond number in the Import General Manifest. Missing particulars require manifest amendment after inward entry, while correction of an incorrect CFS declaration requires the importer's or customs broker's consent. Correct declarations enable automated acceptance of movement requests, generation of movement orders and bond debits. System-related manual movements require Form-1 records and later regularisation. Incorrect CFS-related manifest filing or movement to a CFS other than that selected by the importer constitutes an offence under the Customs Act.

Training and briefing for newly joined Proper Officers and GSTOs is scheduled online on the GSTN portal BO Module. Coverage includes registration processing, Aadhaar authentication, field visits, core amendments, suo motu registration and cancellation, authorised-signatory updates, refund processing, RFD-01 applications, PMT-03 re-credit, RFD-07A and RFD-07B orders, and ICEGATE validation. Assessment training includes return scrutiny, tax determination, DRC-07 summary orders, DRC-03 voluntary payment, assessment of unregistered persons and non-filers, summary assessment, and tax collected but not deposited.

Implementation of the CFS Gate Module under ICES Version 1.5 for movement of containerised import cargo from port terminals to Container Freight Stations was deferred until 18 March 2018 due to incomplete one-time authorisation registrations by Main Line Operators. Registration was required by 17 March 2018. Gate passes could not be generated at the time of truck movement from terminal to Container Freight Station. Instead of Form-II, Preventive Officers were required to endorse movement particulars on the Cargo Movement Approval Order.

Implementation of the CFS Gate Module under ICES Version 1.5 for movement of containerised import cargo from the port terminal to Container Freight Stations is postponed pending registration of TR bonds and one-time authorisations. Until the module becomes operational, Gate Passes cannot be generated for truck movements from the terminal to CFSs. The existing Form-II procedure continues, with Preventive Officers required to endorse truck, container, seal and Gate Pass details, including date and time.

Registration under Section 12AA requires verification of the charitable nature of an applicant's objects and the genuineness of its activities. Where supporting material is not furnished, preventing that verification, the applicant should receive a further opportunity to submit the required documents. The registration application must then be reconsidered and decided afresh on merits after granting that opportunity.

Non-resident status must be determined under the statutory residence tests and the taxpayer's actual period of stay in India, rather than an incorrect residential-status declaration in the original return. Where an individual remained outside India for more than 182 days during the relevant previous years, the 60-day condition in Section 6(1)(c), read with Explanation 1(b), did not alter non-resident status on the stated facts. Deposits and income in a foreign bank account of such a non-resident could not be taxed in India, and the related additions were deleted.

Import general manifests must include the appropriate Terminal Operator Code to direct containers to the correct scanning location. For Haldia Dock Complex-bound containers, the port code remains INCCU1 and the Terminal Operator Code must be INCCU1HDC1. If such a container is selected for scanning, the Container Scanning Division Superintendent must notify the Haldia Deputy or Assistant Commissioner through e-office. The consignment may be released only after 100% examination because container-scanning facilities are not functional at Haldia Dock Complex.

Anti-dumping duty on imports of Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia and the United Arab Emirates remains in force up to and including 16 March 2027, unless earlier revoked, superseded or amended. The extension operates within the existing anti-dumping duty framework under the Customs Tariff Act, 1975 and the Anti-dumping Duty Rules, 1995.

Section 128A waiver framework is operationalised through rule 164 for closure of eligible demand proceedings under section 73 upon payment of tax and waiver of interest, penalty, or both. Notice- and statement-based applications are filed in FORM GST SPL-01, while order-based applications are filed in FORM GST SPL-02. Applicants must satisfy payment requirements, withdraw pending appeals or writ petitions, and submit prescribed evidence. The procedure provides for notice, reply, hearing, acceptance or rejection, appellate treatment, deemed approval where no order is issued in time, and voiding of waiver upon non-payment of specified amounts.

Proper-officer functions under sections 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. They are authorised to perform these functions as Proper Officers within the meaning of the Act. The assignment applies retrospectively from 1 July 2017.

Department of Financial Services received the First Prize under the Rajbhasha Kirti award for outstanding implementation and innovative achievements in Official Language Hindi during 2025-26. Recognition was conferred for effective use of Hindi in official work, efforts to maximise its departmental use, and promotion of innovative and creative Hindi-language practices.

Expansion of the India-MERCOSUR Preferential Trade Agreement has entered negotiations to broaden the existing arrangement into areas of mutual interest. The proposed expansion seeks to deepen economic relations and create greater benefits and opportunities for the respective private sectors. Terms of Reference are being finalised to define the scope and structure of the future expanded agreement.

The First Additional Protocol recognises electronic Certificates of Origin as having the same legal validity and value as paper certificates under the India-MERCOSUR Preferential Trade Agreement. Electronic certificates must be issued and electronically signed by duly authorised entities and officials under the respective domestic legislation of the Parties. The amendment supports paperless trade documentation and electronic verification of origin for preferential tariff treatment, subject to completion of internal procedures and reciprocal notification.

GST recovery against a partnership firm may extend personally to its partners once the firm's tax liability has crystallised. Joint and several liability permits recovery from an erstwhile partner for dues relating to the period during which that person was a partner. Garnishee proceedings may require a bank holding funds for a partner to remit amounts towards the firm's unpaid dues through Form GST DRC-13. This post-adjudication recovery mechanism differs from provisional attachment. Retirement does not remove liability for pre-retirement dues, and delayed retirement intimation may extend liability until received by the Commissioner.

GST appellate rights permit taxpayers to contest liability despite voluntary payment at the show-cause-notice stage without admission of liability. NIL-demand adjudication orders had generated zero-value Demand and Collection Register entries, and portal validation prevented filing of Form GST APL 01 where the disputed amount exceeded the recorded demand. From 7 September 2026, the validation restricting appeals against NIL or zero-demand orders has been removed, allowing appeals where a liability dispute remains and reducing dependence on rectification orders.

General penalty under section 125 of the Central Goods and Services Tax framework is a residual sanction for an established contravention where no separate penalty is prescribed. It is discretionary, not automatic, and must be proportionate to the breach. Section 126 protects against penalties for minor or readily rectifiable procedural and documentation errors made without fraudulent intent or gross negligence, requires a hearing, and requires specification of the breach and applicable requirement. A general penalty cannot replace a specific statutory penalty or late-fee mechanism.

Government departmental appeals should comply strictly with limitation periods, with condonation of delay treated as exceptional because departments have specialised personnel, legal support, established procedures, and digital facilities for timely filing. Electronic communication, portal-based orders, digital signatures, standard drafting tools, and online filing reduce the force of conventional delay explanations. Portal copies of orders may be used through an appropriate verification framework. Accountable monitoring, merit-based appeal scrutiny, and avoidance of repetitive or settled-issue challenges are necessary to reduce pendency and public expenditure.

GST dues secured by a statutory first charge under section 82 of the CGST Act do not acquire secured-creditor status in corporate insolvency. Section 82 is subject to the Insolvency and Bankruptcy Code, which governs claim treatment, priority and distribution. Government tax claims are dealt with under the insolvency distribution waterfall and cannot be elevated to secured claims solely by reason of a statutory charge. Additional tax liabilities created through scrutiny during the moratorium may be rejected from the insolvency claim process.