Sea Cargo Manifest and Transshipment Regulations, 2018 require mandatory filing of Sea Departure Manifest and Sea Departure Notification for export cargo at JNPA Port from 18 August 2025. The existing Export General Manifest filing is discontinued from that date, and export incentives are directly linked to successful filing of these revised export messages. Implementation support is available through the SCMTR Cell for operational difficulties.

KoINDEX 2026 is a business-to-business trade exhibition bringing Korean manufacturers and exporters together with buyers in India and South Asia. It focuses on beauty and personal-care products, processed and functional foods, and construction, building and safety products. Commercial engagement includes pre-matched export consultations with project owners, contractors, distributors, wholesalers, e-commerce platforms and food distribution businesses. A seminar addresses Bureau of Indian Standards certification and market-entry requirements for Korean products entering the Indian market.

Protection in a predicate-offence FIR does not automatically extend to independent PMLA proceedings. Anticipatory bail in a money-laundering investigation must be assessed under the applicable PMLA condition and on the material connecting the applicant to alleged proceeds of crime. Relevant considerations include the financial trail, recorded statements, bank-account analysis, compliance with summonses, cooperation with inquiry, and the need for personal participation in evidence collection and confrontation with documentary and digital material.

The amendments revise GST registration, electronic-document and refund procedures, require notice and hearing before adverse revision, and prescribe demand summaries. They restrict e-way bill information where prescribed return-filing defaults continue, subject to Commissioner's permission and hearing safeguards. Substituted refund forms prescribe claim grounds, statements, declarations and repayment undertakings. Substituted annual return and reconciliation forms require reporting and reconciliation of supplies, input tax credit, tax payments, refunds, demands and annual financial-statement differences; additional liability declared through annual returns or reconciliation statements may be paid through FORM DRC-03 using the electronic cash ledger.

GST appellate limitation under Section 107 permits filing within three months, with condonation limited to a further month; principles underlying Section 5 of the Limitation Act cannot extend delay beyond that statutory limit. Limitation for an appeal runs from communication of the specific order challenged, so rejection of a rectification petition does not reset time to challenge the original order. Principles underlying Section 14 may exclude time spent pursuing a rejected rectification remedy where the proceedings involve the same parties and substantially the same matter and were pursued with due diligence and good faith. Good faith requires an arguable apparent error on the existing record, not reliance solely on fresh material.

For GST appeals, limitation under Section 107 runs from communication of the specific order challenged and is not automatically suspended or restarted by a rectification petition. Statutory condonation limits cannot be enlarged through principles underlying Section 5 of the Limitation Act. Principles underlying Section 14 may nevertheless permit exclusion of time spent pursuing a rectification petition where it concerns the same parties and matter and was pursued with due diligence and good faith. Good faith requires an arguable rectification basis, not a meritless attempt to introduce material absent from the original proceedings. Where exclusion is established, the appeal period is computed after excluding the rectification period; otherwise, reconsideration may be subject to agreed remittance conditions.

Interest earned by a co-operative housing society on deposits with co-operative banks qualifies for deduction under section 80P(2)(d). The provision covers income from investments with another co-operative society, and a co-operative bank remains a co-operative society under the applicable co-operative societies law despite being excluded by section 80P(4) from claiming the deduction itself. Neither that exclusion nor TDS amendments on interest restrict the depositor society's separate deduction entitlement. Conflicting non-jurisdictional views were addressed by applying the interpretation favourable to the assessee.

Customs Brokers and exporters must submit Shipping Bills granted Let Export Order for digitalisation and pay applicable Document Management System charges for scanned Shipping Bills. EDI copies of DMS coupons must accompany Bill of Entry and Shipping Bill document sets submitted after Let Export Order or Out of Charge. Unsubmitted or unscanned dockets are subject to SIIB referral for investigation and recovery, while habitual defaulters may face appropriate action, including alerts for officers granting Let Export Order.

Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis.

Adjudication of show cause notices for recovery of drawback is initiated for the exporters listed in Annexure A. Exporters may attend personal hearings personally, through authorised representatives, or by video conferencing after advance submission of email details and valid identity proof. An exporter not requiring a hearing may communicate that position by post or email. In the absence of a reply or representation by the scheduled hearing date, adjudication may proceed ex parte on available records and evidence.

Advances received where the nature of supply is indeterminable are treated as inter-State supplies and liable to IGST, but no deemed State is prescribed for the place of supply. GSTR-1 nevertheless requires a State selection. Where identifiable, the recipient's State may be reported if the prospective supply can reasonably be linked to it, subject to applicable PoS provisions and facts. If no actual or reasonably connected State can be identified, no express default State exists; the advance should later be reconciled with the actual PoS.

Supplementary drawback claims may be made under rule 16 where drawback received is less than the rate finally fixed by the Government. The application must provide exporter, export-goods, shipping bill, vessel, existing drawback and additional claim particulars, and reasons for the claim. The claimant must declare that duties paid on raw materials used in exported goods have not been claimed as rebate, and must submit supporting rate communications, relevant evidence, prescribed documents, and a calculation sheet.

GST on continuous supplies of petroleum gases is payable by the refinery on the value of the net quantity retained by the recipient manufacturer for producing petrochemical and chemical products. Where residual material is returned to the refinery, net billing corresponds to the quantity retained. GST on the returned quantity arises when the refinery subsequently supplies it to another person. This treatment applies correspondingly to other supplies in which feedstock is retained and residual material is returned, while past issues remain governed by the law applicable at the relevant time.

Drawback claims for goods exported by parcel post require prescribed exporter, consignment, valuation and drawback particulars. The exporter must certify non-use after manufacture, absence of a separate duty-rebate claim, and payment of customs and central excise duty on manufacturing raw materials. The form also records customs examination, packing and sealing, postal forwarding, post-appraising inspection, export permission or detention, and final certification of export and forwarding to customs authorities.

EGM filing requires the person in charge of a conveyance carrying export goods to deliver the manifest to the proper officer before departure from the Customs station. Incorrect or pending EGM filing may delay post-export benefits and incentives. Exporters and Customs Brokers must review identified Shipping Bills, coordinate with the concerned airlines to rectify EGM errors or complete pending EGM filing, and may raise implementation-related difficulties with Customs export officers.

GST treatment is clarified for milk, sugar, tamarind kernel powder, drinking water, plasma, wipes, zari yarn, marine engines, cotton quilts, bus-body fabrication and disc brake pads. Bus-body construction using the builder's own chassis is supply of a bus attracting 28% GST, while fabrication on a chassis supplied by the principal is job-work service attracting 18%. Wipes are classified by their essential impregnating components, and automobile disc brake pads are motor-vehicle parts attracting 28% GST.

Debt determined by the Debts Recovery Tribunal is recovered through a recovery certificate executed by the Recovery Officer. Recovery may proceed through attachment and sale of property, possession and sale of secured property, receivership, arrest, third-party debt notices, court-held funds, asset disclosures, and distraint and sale of movable property. The defendant cannot dispute the certified amount before the Recovery Officer. Payment time may be granted subject to the stipulated down payment, an unconditional undertaking, and forfeiture of appellate rights; default ends the stay. Recovery Officer orders are appealable to the Tribunal subject to the required debt deposit.

Section 138 cheque-dishonour proceedings are treated as predominantly criminal, so moratoria under Sections 96 and 101 of the Insolvency and Bankruptcy Code do not restrain prosecution or personal criminal liability. The moratorium may, however, apply to recovery of unpaid compensation ordered in such proceedings because it operates in respect of debt obligations. Sections 124 and 128 are distinguished as bankruptcy-stage protections directed at actions against the debtor's property and preservation of the bankrupt estate. Unresolved issues remain on whether Section 138 is quasi-criminal and the extent to which Part III moratoria cover its compensatory component.

Input tax credit is available only when the supplier has actually paid the charged tax to the Government, besides invoice, receipt, return-filing and GSTR-2B conditions. Supplier default can require reversal of credit even where the recipient paid the supplier in full and possesses evidence of genuine supply. Rule 37A requires timely reversal where GSTR-1 is filed but GSTR-3B is not, with re-availment available after supplier compliance. Recipients should monitor supplier filings, reconcile GSTR-2B, preserve evidence, and use contractual withholding, rectification, indemnity and set-off clauses to manage vendor risk.

SVB assessment determines customs value of related-party imports by examining whether the relationship influenced the declared price and whether statutory additions, including relevant royalties, licence fees, commissions and services, are required. Transfer pricing separately tests international transactions under the arm's-length principle. Common evidence such as agreements, pricing policies, comparables, functions, risks and profitability may be relevant in both regimes, but neither regime automatically determines the other. Year-end transfer-pricing adjustments require separate customs analysis of their substance, contractual basis, nexus with imported goods and effect on the price payable.