Eligible manufacturing units in Jammu and Kashmir that missed prescribed claim-filing timelines before 15 October 2026 may submit pending claims for budgetary support within two months from that date. The scheme reimburses 42% of central tax paid under the Central Goods and Services Tax Act, 2017. The late-filing concession requires all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, to have been filed and the tax due, together with any applicable interest, to have been paid. Entry 6 of Annexure-A is also revised to refer to edible oil, except oil extracted directly from oil seeds, and vanaspati ghee. Both changes take effect on 15 October 2026.

Manual filing of GST appeals before the first appellate authority applies where electronic filing in Form GST APL-01 is not possible after a proper officer has manually disposed of a manually filed rectification application under section 161 of the Odisha Goods and Services Tax Act, 2017. Appeals against such orders under section 107(1) must be filed manually in Form GST APL-01, accompanied by a self-certified copy of the order. The appellant must manually verify and sign the form. The appellate authority's office records Form GST APL-01 in the appeal register with a serial number and immediately issues a manual provisional acknowledgement containing that number. After registering the appeal, the office manually issues a final acknowledgement in Form GST APL-02 indicating the appeal number; the appeal is treated as filed only when that final acknowledgement is issued.

Exporters and stakeholders are advised to check the scroll status of shipping bills with codes SB000 or SB005 in the SB-wise IGST Claimed Status Report. SB000 indicates successful invoice validation; for such cases, stakeholders should ensure that their importer-exporter codes (IECs) are validated with PFMS. SB005 signifies an invalid invoice number. Exporters whose shipping bills remain held up under this code are advised to use the Officer Interface alternative mechanism under Circular No. 05/2021-Customs.

GST clarifications issued by the Central Board of Indirect Taxes and Customs apply, with necessary modifications, in implementing the Odisha Goods and Services Tax Act, 2017, to promote uniformity. Covered issues include interest under section 50(3) of the Central Goods and Services Tax Act, 2017 in cases of wrongly availed and reversed integrated GST input tax credit; discrepancies between input tax credit availed in Form GSTR-3B and detailed in Form GSTR-2A for 1 April 2019 to 31 December 2021; and tax collected at source liability where multiple e-commerce operators participate in one transaction. Other covered issues are input tax credit for warranty replacement of parts and repair services; the taxability of a parent company's shareholding in a subsidiary; refund-related issues; e-invoicing; and the taxability of services between offices of the same organisation in different states that are distinct persons.

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.