Online registration and payment of Professions Tax will be implemented through application software from 1 October 2025. Liable persons must register or enrol through the online system. The schedule fixes liability for salary earners, professionals, agents, contractors, dealers, businesses, companies, transport operators, establishments and other persons engaged in professions, trades, callings or employments. Rates may depend on remuneration, professional standing, gross income, turnover, business receipts, vehicle category or workforce strength. Where an assessee falls under multiple entries, the highest applicable rate applies.

Petroleum dealers must file quarterly returns by the prescribed quarterly due dates. Dealers are required to pay tax on sales for each month other than the final month of a quarter within 21 days after month-end, and must pay the balance tax due before furnishing the quarterly return. Return-filing defaults attract tax at 2% per month from the date tax became due until payment or assessment, whichever is earlier.

RTI administration for the Rummaging & Intelligence Wing of the Office of the Commissioner of Customs (Preventive), Mumbai, is modified by designating Shri D. R. Pardeshi, Assistant Commissioner, as the Central Public Information Officer under the Right to Information Act, 2005. The designation takes immediate effect and continues until further orders, replacing the earlier arrangement.

SB III Bill for Export for Goods requires export declarations covering exporter and buyer particulars, transport, foreign exchange, commercial invoices, cargo, item-level values and export-duty details. It separately records IGST treatment for exports on payment of tax or under bond or letter of undertaking. Scheme-specific fields cover EPCG, Advance Authorisation or DFIA, anticipated authorisation, job work and re-export drawback claims. The form also captures container details, supporting documents, exporter certification, drawback claim particulars, customs examination, 'let export' and dispatch endorsements.

Central Public Information Officers are designated for the Marine and Preventive Wing and its Alibag and Bassein divisions, replacing earlier public notices with immediate effect until further orders. A First Appellate Authority is also designated for the relevant jurisdiction. If a designated officer is absent due to leave, training, or similar reasons, the Link Officer holding additional charge must attend to the RTI matter, ensuring continuity in the handling of information requests and related appeals.

Post-award interim measures under Section 9 of the Arbitration and Conciliation Act, 1996 are available to any party to an arbitration agreement, including an unsuccessful arbitral party with no award in its favour. The provision's plain language does not confine relief to award-holders, while Sections 34 and 36 separately address challenges to and stays of awards. An unsuccessful party must satisfy the usual tests of prima facie case, balance of convenience and irreparable injury under a higher threshold. Relief should therefore be granted only carefully, cautiously and in rare, compelling circumstances to prevent irreparable prejudice and preserve challenge proceedings.

Section 9 of the Arbitration and Conciliation Act permits any party to an arbitration agreement, including an unsuccessful party, to seek post-award interim protection before enforcement. The provision contains no distinction based on success in arbitration, and limiting relief to an award-holder would improperly narrow protection of the subject matter of arbitration or amount in dispute. Sections 34 and 36 govern challenge and stay of awards separately from Section 9. Post-award relief for an unsuccessful party remains exceptional and requires a prima facie case, balance of convenience, irreparable injury, and rare, compelling circumstances.

Transitional credit claimed through TRAN-1 or TRAN-2 must be verified by the jurisdictional tax officer using portal data, the applicant's self-certified copy, supporting records, and applicable law. Mixed State and central tax claims require counterpart verification and coordinated reports. Credit may be disallowed only through a reasoned process involving notice, personal hearing, and observance of principles of natural justice. Verification includes prior claims, adjudication or appeals, VAT carry-forward balances, capital-goods credit, stock-based credit, invoice and eligibility conditions, and prevention of duplicate credit through GSTR-3B. Allowed credit is reflected in the electronic credit ledger; excess earlier credit is recoverable with applicable interest and penalty.

Foreign exchange market movement saw the rupee strengthen for a sixth consecutive trading session against the US dollar, supported by declining global crude oil prices, a softer dollar, foreign institutional investment inflows and gains in domestic equity markets. Improved global risk sentiment followed the decision to defer planned US military strikes against Iran and allow diplomatic engagement. Renewed geopolitical tensions were identified as a factor that could limit further appreciation.

Quarterly financial performance reported revenue growth in standalone and consolidated operations, higher standalone profit before tax, and a return to consolidated profitability. The company continues to invest in an AI-led, intellectual-property-driven digital technology strategy through enterprise software, SaaS platforms, digital commerce, cloud, data and AI solutions. Its priorities include scalable platforms, proprietary technology assets, recurring-revenue offerings, partnerships and selective acquisitions. Complete financial results, notes to accounts and regulatory disclosures are available through exchange filings and the company website.

MSME delayed-payment reforms seek faster adjudication, strengthened recovery and improved liquidity for enterprise suppliers. Courts may direct payment of at least half of an awarded amount where a setting-aside application remains pending beyond six months. Mediated settlements and arbitral awards may be recovered as arrears of land revenue and recognised as legally enforceable debts under the insolvency framework. The measures also provide graded penalties, voluntary digital registration, invoice settlement through the Trade Receivables Discounting System, and additional Facilitation Councils.

No Claim Bonus does not represent consideration for a supply by the insured, since the insured is not contractually obliged to refrain from making an insurance claim. Where disclosed in the policy and recorded in the invoice, No Claim Bonus is an admissible discount for valuing insurance services, and GST applies to the premium payable after that deduction. The exemption from mandatory e-invoicing for specified entities applies to the entity as a whole, covering all its supplies of goods and services.

Non-consideration of a judicial precedent cited before the Tribunal may constitute a mistake apparent from the record and justify recall for fresh hearing. Rectification remains limited to apparent errors and cannot be used to review an earlier decision through new arguments or extensive documentary reconsideration. Where agreements, amalgamation and the asserted commercial rights arising from share acquisition had already been considered, no apparent error arose on those matters. However, failure to consider the cited depreciation precedent concerning rights to use and occupy property embedded in acquired shares warranted recall of the earlier orders for fresh hearing.

Unregistered recipients may seek GST refund for tax borne on cancelled construction-service agreements or terminated long-term insurance policies only when the period for supplier-issued credit notes has expired. The applicant must obtain temporary registration, complete Aadhaar authentication, file FORM GST RFD-01 with statement 8, supplier certification and supporting evidence, and use a PAN-linked bank account. The supplier's cancellation letter determines the relevant date for incomplete long-term supplies. Refund is limited to invoice tax and, where consideration is partly returned, to proportionate tax.

Industrial subsidy adjustment against tax dues requires the concerned Joint Commissioner to verify industry-wise taxpayer jurisdiction and tax dues under each head. Registration identifiers were incorporated into industry data through matching with the tax database. Verified tax-liability figures must be confirmed in the specified data columns, while discrepancies or deviations must be recorded in the remarks. The completed verification report must be furnished through the prescribed email process within the stipulated timeframe.

Functionally dissimilar comparables for back-office support services must be excluded, requiring recomputation using the two accepted comparables. The letter-of-comfort commission is restricted to 0.04%, while the section 14A disallowance requires verification and recomputation under Rule 8D. Year-end provisions incurred under the mercantile system, mark-to-market foreign-exchange derivative losses arising in banking business, depreciation on leased assets, and written-off bad debts are treated as allowable deductions. Employee stock-option discount, proportionate bond issue discount, club membership expenditure and banking business losses are also allowable on the stated principles and prior-year treatment.

C-Form eligibility for inter-State purchases is restricted to specified petroleum products and alcoholic liquor for human consumption, where purchased for resale or for manufacturing or processing those specified goods for sale. The expression "goods" in the manufacturing or processing condition carries the restricted amended meaning. C Forms may also be issued for purchases used in telecommunication networks, mining, or generation and distribution of electricity or other power. No C Form is available outside these stated categories.

C-Forms may be issued only to eligible dealers purchasing specified petroleum products or alcoholic liquor for human consumption, and to manufacturers or processors of those specified goods. Portal access for obtaining C-Forms is disabled. Dealers must show sufficient cause to the assessing authority, whose recommendation is forwarded through the Joint Commissioner for approval. Once approved, the dealer login is temporarily unblocked to download the requested C-Form and immediately blocked again.

Concessional Central Sales Tax purchases against Form C are available only where specified goods are intended for resale or for use in manufacture or processing for sale. Petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption cannot be purchased inter-State against Form C for use in mining, electricity generation or distribution, or telecommunications networks. The communication is clarificatory and is not intended for legal interpretation of statutory provisions.

The Chief Commissioner, State Tax, Rajasthan, delegates the powers under section 84 of the Rajasthan Goods and Services Tax Act, 2017 to all Zonal Additional Commissioners (Administration), exercising authority under sub-section (3) of section 5. The delegation takes effect immediately.