The person in charge of the conveyance must deliver the manifest to the proper officer. Incorrect EGM filing has delayed the processing of export incentives. For the period 1-31 July 2026, shipping bills with EGM errors are listed in Annexure A, while those with pending EGM filings are listed in Annexure B. Exporters and customs brokers are advised to arrange error rectification or pending EGM filing, as applicable, through the concerned airlines to avoid delays in post-export benefits and incentives.

Export General Manifest (EGM) filing is required under section 41 of the Customs Act, 1962: the person in charge of a conveyance carrying export goods must deliver the EGM to the proper officer in the prescribed manner before departure from the customs station. Incorrect, incomplete or missing EGMs can delay processing of export benefits and incentive schemes. Verification and correction are advised for exporters, customs brokers and concerned airlines, with pending EGMs to be filed as applicable at the earliest. EDI errors are periodically communicated to the concerned airlines by email.

GST rate and classification guidance for 'Rab' issued by the Central Board of Indirect Taxes and Customs on 27 March 2023 applies, with necessary adaptations, in implementing the Odisha Goods and Services Tax Act, 2017. The central guidance follows the GST Council's recommendation at its 49th meeting on 18 February 2023, and its application under the state law seeks to ensure uniformity. Difficulties in implementation may be brought to the notice of the Commissioner of State Tax, Odisha.

Transactional net margin method comparability requires attention to turnover scale, functional profile and reliable segmental information. High-turnover companies may be unsuitable comparables for a low-turnover software development provider because scale can affect bargaining power and profitability. Where non-jurisdictional decisions conflict and no jurisdictional High Court decision exists, a taxpayer-favourable view may be applied. Diversified activities without segmental data, software product businesses and combined product and service revenues without separate data can undermine comparability with software development services. Event management, human-resources administration and construction activities differ functionally from marketing support services. Arm's-length prices for both service segments require recomputation using revised comparable sets.

The Commissioner of State Tax delegated powers under sections 84 and 151 of the Odisha Goods and Services Tax Act, 2017, and rule 161 of the Odisha Goods and Services Tax Rules, 2017. Section 84 concerns the continuation and validation of certain recovery proceedings, while section 151 concerns the power to call for information. The delegation covers specified officers in territorial ranges or circles, excluding Joint Commissioners (Appeal), and the powers may be exercised only within their respective jurisdictions.

Export duty refund applications are subject to electronic filing through the Other Refund Module on the ICEGATE portal using the applicant's credentials. Manual applications are not ordinarily accepted; an exception requires specific permission from the jurisdictional Principal Commissioner or Commissioner of Customs, with reasons recorded in writing. The jurisdictional Assistant or Deputy Commissioner, assigned the EXP_RFND role, reviews the application and assigns it to an Appraiser or Superintendent holding the SUP_RFND role for scrutiny. The Appraiser or Superintendent may propose a deficiency memo where required and, after processing, propose an acknowledgment before returning the application to the Assistant or Deputy Commissioner. The latter may issue a show-cause notice if required and, after due process, approve or reject the application.

Where a corporate debtor's GSTIN falls within the Circle Head's jurisdiction and arrear dues are outstanding, the Circle Head must file FORM-B with the resolution professional in the corporate insolvency resolution process, or FORM-C with the liquidator in liquidation. After filing, Circle Heads should regularly monitor the IBBI website's Claims section to determine whether a claim has been admitted, partially admitted or not admitted. For partial or non-admission, they should write to the resolution professional or liquidator seeking reasons; if a claim is rejected, they must inform the Head Office for further action.

Export General Manifest (EGM) filing and error correction affect the processing of post-export benefits and incentives. Under section 41 of the Customs Act, 1962, the person in charge of a conveyance carrying export goods is to deliver the EGM to the proper officer before the conveyance departs from the customs station. Customs will issue monthly lists of EGM errors and pending filings. Exporters and customs brokers are advised to arrange rectification of errors or filing of pending EGMs through the concerned airlines to avoid delays in post-export benefits and incentives.

Sea cargo manifest compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 requires phased discontinuance of erstwhile export messages and adoption of CIM messages, with the transition extending through 31 January 2027. All stakeholders must adopt SCMTR-compliant software and message formats during the transition. Field formations may issue public notices and conduct stakeholder outreach in coordination with stakeholders, shall resolve system issues in coordination with DG Systems and bring policy issues to the Board. No penal action should be taken during the implementation phase; implementation difficulties may be brought to the Board.

Partnership firms providing investment advice for consideration require registration in their own name; a partner's individual registration does not cover the firm. Partners are jointly and severally liable for the firm's unregistered advisory activities during their respective tenures, while an incoming partner is not liable merely by joining for earlier acts. The firm and partners must refund advisory fees, subject to the partners' tenure limits, without deducting taxes paid on the unregistered activity. Securities-market and asset restrictions apply, and the remaining balance must be held in escrow for investor claims before any residue is transferred to the investor protection fund.

Central Board of Indirect Taxes and Customs (CBIC) clarifications on GST rates and classification of certain goods, and on GST applicability to certain services, apply with necessary adaptations in implementing the OGST Act, 2017. Their application is intended to ensure uniformity in the implementation of the state law. Both are dated 1 August 2023 and are clarificatory in nature. Implementation difficulties may be brought to the notice of the Commissioner of State Tax, Odisha.

Manual filing of an appeal against rejection of a refund application is permitted for M/s Siddhartha Logistics FTWZ Pvt. Ltd., an unregistered casual taxable person, before the jurisdictional first appellate authority under the Odisha Goods and Services Tax Act, 2017. The appeal concerns the rejection of a refund of advance tax deposited in its cash ledger. Electronic filing in Form GST APL-01 is unavailable because the GST common portal does not provide that facility for an unregistered casual taxable person. The concerned first appellate authority must ensure hearing and disposal of the appeal and compliance with the other procedures under section 107 of the Odisha Goods and Services Tax Act and Rules 108, 109 and 109A of the Odisha Goods and Services Tax Rules.

Digital accessibility compliance deadlines for SEBI-regulated entities are extended to 31 January 2027 for appointing an IAAP auditor, conducting accessibility audits of digital platforms and remediating audit findings. The earlier digital accessibility directions concern the Rights of Persons with Disabilities Act, 2016 and the rules made under it, and require mandatory compliance by all regulated entities. All other provisions of the earlier digital accessibility circulars remain unchanged and must be complied with by regulated entities.

Central Board of Indirect Taxes and Customs (CBIC) clarifications dated 11 October 2024 apply mutatis mutandis in implementing the Odisha Goods and Services Tax Act, 2017, to ensure uniformity. They address GST applicability to certain services; GST rates and classification of goods based on recommendations of the GST Council's 54th meeting; and the scope of "as is" or "as is, where is" in GST circulars issued on the basis of Council recommendations.

Transitional provisions for specified ports under the Sea Cargo Manifest and Transshipment Regulations, 2018, apply until 31 January 2027. This date replaces the entry in column (3) against serial number 6 of the table following Form XII. The substitution takes effect on 1 November 2026, the date of publication in the Official Gazette.

Public interest litigation seeking an investigation requires scrutiny of the petitioner's credentials, standing and bona fides, disclosure of known earlier efforts to obtain similar relief, and prima facie material supporting the allegations. Procedural requirements cannot be treated as merely directory; relaxation requires recorded reasons showing that urgent intervention makes compliance impracticable. A writ of mandamus requires a prior request to the appropriate authority and its refusal, and statutory remedies must first be pursued. These requirements govern the maintainability of public interest litigation seeking investigations.

India-EU trade facilitation and market access discussions addressed two-way trade, supply-chain resilience and opportunities for businesses. Both sides reaffirmed their commitment to a fair, balanced and mutually beneficial agreement and agreed to remain engaged on outstanding procedural and implementation issues. Preparations for implementing the India-EU free trade agreement included discussion of customs cooperation and the importance of efficient, transparent and digitally enabled customs procedures in reducing transaction costs and supporting the movement of legitimate trade. Engagement with diamond industry stakeholders addressed certification and traceability requirements, responsible sourcing and opportunities in India's diamond market and manufacturing ecosystem.

Competition law approval has been granted by the Competition Commission of India for the acquisition of a shareholding in Navi Limited by MIH Payments Holdings B.V. The acquirer is an indirect wholly owned subsidiary of Prosus N.V. It does not itself undertake any business activity other than holding investments in its portfolio companies, which have business activities in India. Navi Limited is the holding company of the Navi Group, which offers financial services through a single consumer-facing mobile application.

Competition Commission of India approval covers the acquisition by Adani Energy Solutions Limited of 100% of the equity share capital of IntelliSmart Infrastructure Private Limited. The sellers in the transaction are National Investment and Infrastructure Fund and Energy Efficiency Services Limited. Adani Energy Solutions Limited is primarily engaged in electricity transmission and distribution and in the deployment of advanced metering infrastructure for electricity in India. IntelliSmart Infrastructure Private Limited is also involved in advanced metering infrastructure for electricity in India and deploys certain smart gas meters in India.

Competition Commission of India approval covers the proposed combination involving the merger of Sapphire Foods India Limited with and into Devyani International Limited, together with certain related transactions. Both companies operate KFC and Pizza Hut franchise outlets in India. Devyani is also the exclusive franchisee in India for Costa Coffee, New York Fries and Sanook Kitchen.