Trade facilitation advances India's digital customs reforms and TFA Plus measures, enhancing MSME integration into global value chains.
India has implemented comprehensive trade facilitation reforms to fulfil and extend WTO Trade Facilitation Agreement commitments by advancing TFA Plus measures under the National Trade Facilitation Action Plan 3.0. Core elements include a Single Window Interface, Customs Automated System, Risk Management System, pre-arrival processing, electronic exchange of origin data, electronic cargo tracking and coordinated border management. Capacity building through recognised institutions and partnerships supports other countries' implementation, while measures such as advance rulings, an Authorised Economic Operator programme and trust-based processes aim to reduce compliance burdens for MSMEs and facilitate e commerce exports.

Trust-based customs processes drive digital governance and trade facilitation with new SWIFT rollout and procedural reforms.
CBIC is convening a National Symposium and International Customs Day to advance trust-based customs processes, digital governance and trade facilitation through presentations, stakeholder consultations and the launch of digital infrastructure, including a new single-window platform, the Customs Integrated System, a Digital Travellers Guide and a revamped traveller app. The programme also highlights courier, fisheries and baggage/personal import reforms, publication releases and the recognition of officers with Certificates of Merit, stressing procedural simplification, transparency and partnership with trade.

Customs port status enables Jalna dry port to commence import-export operations after award of long-term operating mandate.
The National Highway Authority accepted Vikas Coal and Minerals Pvt. Ltd.'s bid to operate the Jalna Dry Port under a long-term operating mandate, subject to completion of administrative approvals and bank guarantee formalities; the operator will pay an annual, turnover-based fee. The facility has received customs port status, enabling import-export and customs processing, and essential infrastructure including a cargo terminal and a dedicated rail connection is operational, supporting imminent commencement of operations.

Withdrawal from Rule 14A registration: online opt out with Aadhaar authentication and specified return conditions required.
Enables electronic withdrawal from Rule 14A by filing Form GST REG-32 on the GST Portal: eligible active taxpayers must select the opt out option, state a reason, and complete Aadhaar authentication for the primary authorised signatory and at least one promoter/partner; ARN is issued only after successful authentication. Filing requires meeting return filing preconditions and completion of draft submission and authentication within specified timelines. While REG 32 is pending, certain amendments and self cancellation are barred. After issuance of Form GST REG-33, taxpayers must report output tax liability on supplies to registered persons exceeding the prescribed threshold.

Interest computation in GSTR-3B updated; portal auto-populates minimum interest and permits CGST/SGST ITC for IGST liabilities.
From January-2026 the portal revises interest computation in GSTR-3B table 5.1 to deduct the minimum cash balance in the Electronic Cash Ledger from net tax liability for interest calculation; the computed interest is auto-populated as a non-editable minimum and taxpayers must self-assess upward if necessary. The portal will auto-populate the Tax Liability Breakup from GSTR-1/GSTR-1A/IFF document dates for prior-period supplies discharged in the current period, and once IGST ITC is exhausted allows use of CGST and SGST ITC in any sequence in Table 6.1. Interest on late final returns for cancelled taxpayers will be collected via GSTR-10.

State GST eligibility and transport subsidy shaping a local tea auction centre to retain value and improve price realisation.
Establishment of a local tea auction centre at Gurkhabasti aims to internalise tea transactions, improve price realisation for Tripura producers, and reduce time and transport costs. The Tripura Tea Development Corporation will provide a transport subsidy from its own resources to enhance viability. Converting outbound auctioning into in-state auctions is expected to affect State GST eligibility and receipts, thereby altering the fiscal profile of tea transactions and retaining value within the state supply chain.

Goods and Services Tax expansion lifted revenues and IGST settlements, backed by tech-driven compliance and targeted small-taxpayer measures.
GST receipts in the Union Territory rose steadily over three years, with concurrent IGST settlements from the Centre reflecting the destination-based tax design. The unified Goods and Services Tax (GST) regime and technology-enabled compliance (online registration, return filing, refunds, e-way bills) strengthened tax administration and widened the tax base. Administrative measures-Composition Scheme, quarterly returns, QRMP and district Suvidha Kendras-aim to ease compliance for small taxpayers, while sector-specific rate rationalisation and concessional inputs support handicrafts, horticulture and tourism. Remaining issues for small and unorganised producers include compliance burdens and IGST refund delays, which authorities are addressing through simplification and support.

FD-backed secured credit: card links credit limit to fixed deposit, with tiered cashback, fee waivers, and FD access.
Introduction of a fixed deposit-backed secured credit card linking credit limit to 100% of an underlying fixed deposit, permitting FD access via ATM withdrawals subject to a withdrawal fee and an interest free window. The card applies a tiered cashback structure with category and monthly caps, includes joining and annual fees with time limited waivers and conditional reversals tied to annual spends, and provides consumer protections such as insurance, purchase protection, lost card liability cover, and surcharge waivers.

Input tax credit fraud exposed; director arrested after probe finds bogus suppliers and inadmissible credits used to discharge tax liabilities.
Investigation by the Anti Evasion Branch found that the company availed inadmissible Input Tax Credit on the basis of invoices from bogus or non functional suppliers, and without actual receipt of goods, using those credits to discharge GST liabilities in contravention of the Central Goods and Services Tax Act, 2017; a company director was arrested and remanded while the probe to trace fund flows and other beneficiaries continues.

Retail liquor prices to rise as Uttar Pradesh raises licence fees, reforms MRP and launches an excise export policy.
The excise policy raises the minimum guaranteed revenue (MGR)/licence fee for retail liquor shops and bhang shops, adjusts special additional excise duty on IMFL, and reforms MRP by rounding most country liquor and UPML to the next multiple of Rs 10 while introducing a new 100 ml UPML pack; it also creates a standalone excise export policy to promote distilling and logistics investment and requires retail allotments primarily by renewal with district collectors authorised to approve relocations.

Customs reforms introduce trust-based governance and an integrated digital ecosystem to simplify clearances and aid trade.
Reforms introduced in the Union Budget 2026-27 emphasise trust-based governance, simplification of customs procedures, and implementation through staff sensitisation across Mumbai Customs operations; a single integrated digital ecosystem connecting export-import stakeholders and participating agencies is being pursued to accelerate clearances, strengthen business planning, and improve ease of doing business, with FAQs released for public facilitation and ongoing stakeholder consultations to address industry queries.

Fake input tax credit scheme using non-existent suppliers exposed, alleging Rs 172 crore in fraudulent ITC claims.
Investigators allege the director orchestrated systematic availment and passing of ineligible input tax credit using non-existent and cancelled supplier registrations, with searches and recovered documents evidencing no actual receipt or supply of goods and purported fraudulent ITC claims of Rs 172 crore and fabricated credits of Rs 952 crore.

Andhra Pradesh exempts stamp duty and registration fees to facilitate BPCL refinery land transfers near Ramayapatnam Port.
The government exempted stamp duty of about Rs 17.6 crore and registration fees of about Rs 2.72 crore for transfer of 600.4 acres from APMB to APIIC and then to BPCL to facilitate a greenfield refinery, as part of incentives under the Andhra Pradesh Industrial Development Policy 4.0; the GO notes a valuation discrepancy between the registration authority and APIIC and treats the waived amounts as foregone state revenue.

GST practical guides offer clear direction on search, seizure, summons, arrest and litigation for professionals.
Two practice-oriented GST titles explain procedural and evidentiary aspects of enforcement, focusing on search, seizure, summons and arrest, investigatory powers, procedural safeguards, and practical steps for responding to inspections, seizures, criminal process, administrative notices, and related GST litigation.

GST fraud uncovered in Etawah: shell firms issued fake invoices to illegally generate and transfer input tax credit, triggering a probe.
An organised racket in Etawah allegedly used shell firms and fake tax invoices to generate and transfer input tax credit without supply, causing an estimated Rs 7.03 crore GST revenue loss; a special team analysed call data, GST portal activity, banking transactions and questioned accountants to trace registrations, commissions paid for passing on illegal input tax credit, and follow the money trail.

Customs and GST revenues projected modest growth for FY2026-27 amid FTAs, exemptions and rate cuts, per CBIC.
The government projects 5% Customs growth to Rs 2.71 lakh crore and 6.3% GST growth to Rs 10.19 lakh crore for FY2026-27, with GST buoyancy at 0.94 despite rate cuts on about 375 items and end of the compensation cess. The CBIC cites expanded FTAs, customs duty exemptions for capital goods and PLI-linked manufacturing, and tapering edible oil imports as reasons for conservative Customs projections.

GST revenue: gross Rs 1.93 lakh crore and net Rs 1.70 lakh crore in January 2026, after refunds and settlements.
Total gross GST receipts for January 2026 were Rs 1,93,384 crore and Rs 18,43,423 crore year to date. After deducting domestic and export refunds, total net GST receipts for January 2026 were Rs 1,70,719 crore and Rs 15,95,752 crore year to date. Domestic gross revenue was Rs 1,41,132 crore and gross import revenue Rs 52,253 crore; net domestic revenue for the month was Rs 1,28,013 crore and net exports/imports revenue Rs 42,707 crore. Post settlement SGST to States/UTs in January 2026 totaled Rs 47,817 crore.

Andhra Pradesh GST collections hit a record January high, driven by AI-led compliance despite recent rate cuts.
Andhra Pradesh's net GST rose 6.72% to Rs 3,073 crore in January 2026, marking the highest-ever January GST collections. Gross GST was Rs 3,479 crore, with SGST at Rs 1,284 crore and IGST settlement at Rs 1,789 crore. Officials credited AI-driven compliance-data analytics, targeted audits and identification of ineligible IGST input tax credit claims-for over Rs 144 crore in additional collections, contributing to a widening tax base and stable revenue performance despite recent GST rate reductions and removal of compensation cess.

Carbon Capture outlay and customs duty exemptions aim to scale CCUS and support battery and nuclear energy investment.
A Rs 20,000 crore multi-year outlay is proposed for Carbon Capture Utilisation and Storage (CCUS) to scale deployment across five heavy-emitting sectors, accompanied by proposed basic customs duty exemption extensions and expansions: capital goods exemptions for lithium ion cell manufacture extended to battery energy storage systems, zero duty on specified BESS capital goods, duty exemption on sodium antimonate for solar glass, extension and expansion of nuclear project import exemptions to 2035, and exclusion of biogas value when calculating central excise on biogas blended CNG.

Customs duty exemptions for nuclear power, battery storage, sodium antimonate and biogas blended CNG aim to boost clean energy.
Proposals include zero basic customs duty on capital goods for manufacture of lithium ion cells for Battery Energy Storage Systems; exemption of basic customs duty on imported sodium antimonate used in solar glass manufacture (currently 7.5%); extension of basic customs duty exemption for goods for Nuclear Power Projects until 2035 and expansion to all nuclear plants irrespective of capacity; and exclusion of the value of biogas when calculating central excise on biogas blended CNG to support bioenergy uptake.