Physical verification of an applicant's place of business is compulsory before registration is granted under the DGST Act, 2017. Proper Officers must complete verification within seven days of receiving the registration application, to avoid delay in processing. The direction follows findings that numerous registered persons were non-existent, including some registered through Aadhaar-based registration, raising concerns of registrations obtained for tax evasion. Under Rule 25, where physical verification is required, the verification report, supporting documents and photographs must be uploaded in Form GST REG-30 on the common portal within 15 working days after verification. Non-compliance will be treated seriously.

India's prohibition on direct or indirect import or transit of goods originating in or exported from Pakistan applies to goods routed through third countries. DRI seized dry dates declared as UAE-origin after preliminary investigation indicated shipment from Karachi to Jebel Ali, transfer into different containers, and onward movement to India. Enforcement under Operation Deep Manifest targets evasion through misdeclaration of origin, transshipment and manipulation of import documentation.

Scientific research approval is granted to the Indian Institute of Technology, Roorkee for eligible donations, applying for tax years 2026-2027 through 2030-2031. The approval remains subject to prescribed compliance conditions. For every tax year in which donations are received, the institution must prepare and deliver Form No. 15 by 31 May immediately following that tax year. It must also furnish each donor a Form No. 16 certificate specifying the donation amount.

Century Ports Limited is appointed as Custodian and Customs Cargo Service Provider for the Phase-I Khidderpore Docks-1 (West) terminal. It may receive imported goods until delivery to container freight stations, clearance for home consumption or transshipment, and holds export cargo until exportation. The initial approval is valid for two years and is subject to compliance review. The custodian must furnish prescribed security and insurance, indemnify customs authorities for cargo loss or damage, and obtain permission before commencing terminal operations.

The goods transport agency entry excludes suppliers registered under the CGST Act who opt for forward-charge taxation, issue tax invoices at applicable rates, and make the prescribed Annexure III declaration. Renting a residential dwelling to a registered person is inserted as a reverse-charge taxable category, with any person as supplier and the registered person as recipient. Annexure III records the GTA supplier's registration and forward-charge option for the relevant financial year.

GST service through the Common Portal is an express statutory mode, but portal availability must be distinguished from effective service of an adjudicatory communication. Rule 142 preserves the distinction between a substantive show cause notice or order and its electronic summary in FORM GST DRC-01 or DRC-07. Electronic summaries do not, without more, demonstrate communication of complete allegations, grounds, facts and reasons. Portal-based service must be assessed by statutory compliance, accessibility of the complete communication, and the taxpayer's real opportunity to respond, particularly where appellate limitation is involved.

Intra-State supplies of specified fly ash bricks, fly ash blocks, fossil-meal bricks, building bricks, and earthen or roofing tiles are taxable at a concessional State tax rate of 3 per cent. Eligibility requires non-availment of input tax credit on inputs and input services used exclusively for these supplies. Where such inputs or services are used partly for these goods and partly for other credit-eligible supplies, input tax credit must be reversed by treating the specified goods as exempt supplies under the applicable credit reversal framework.

Transfer-pricing analysis requires exclusion of software companies with product development, intellectual-property-led operations, diversified activities or unreliable segmental data when benchmarking a routine software development service provider. A captive cost-plus service provider that bears no working-capital risk should not receive a negative working-capital adjustment. For the SEZ deduction, expenses excluded from export turnover must also be excluded from total turnover; export-proceeds evidence and unit-formation conditions require verification. Claims involving reversal of previously disallowed provisions and short tax deduction require verification of payment, deduction, remittance and revenue-loss facts. Extension charges on leased land are not deductible without proof of accrual and quantification during the relevant year.

Capital-gains holding periods for a specifically allotted flat may run from the allotment date where enforceable rights in the identified property accrue then, rather than from later possession or conveyance. Builder NOC or transfer charges supported by receipts and required under the sale agreement qualify as transfer expenses under Section 48 and should not be restricted arbitrarily. Residual brokerage claims require verification of the broker's particulars and supporting evidence before disallowance. Section 54 relief depends on verifying the payment date and the full eligible investment in the new asset; the deduction is not necessarily limited to the amount claimed in the return.

The amendment extends the record-retention period under rule 137 from four years to five years with effect from 30 November 2021. FORM GST DRC-03 is revised to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment-entry table is replaced to require particulars of tax period, applicable Act, place of supply, tax or cess, interest, penalty, fee, total amount, ledger utilised, and debit-entry details.

Direct Port Delivery of imports at Kolkata and Haldia Ports is extended to listed importers without a separate application. Government entities, Authorised Economic Operators, 100% Export Oriented Units, Special Economic Zone units, Nepal-Bhutan import transit consignments, and consignments bound for an Inland Container Depot are also automatically eligible. Other importers may apply under the prescribed procedure. Listed importers are encouraged to obtain Authorised Economic Operator status for assured facilitation and related benefits.

Functions under Section 70 of the Delhi Goods and Services Tax Act, 2017 are assigned, under the Commissioner's statutory power to allocate functions, to proper officers of the Department of Trade and Taxes. The assignment covers Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners and Goods and Services Tax Officers for performance of those functions.

Direct Port Delivery permits eligible importers to take delivery of qualifying Full Cargo Load containers directly from port terminals. The facility requires advance filing of the Bill of Entry, delivery order, and duty payment, and applies principally to RMS-facilitated consignments not requiring assessment or examination. Importers must arrange trailers and remove containers within 48 hours of landing, failing which cargo may be transferred to a designated CFS for normal clearance. Damaged, tampered, non-RMS, or examination-required containers are cleared through the applicable CFS procedure.

Timeline for surrender of unutilised tariff-rate quota (TRQ) quantities allocated for import of 10 lakh MT of raw sugar is extended until 30 September 2026. TRQ holders may surrender unutilised allocated quantities subject to payment of an amount equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. All other conditions governing the raw-sugar TRQ allocation and surrender process remain unchanged.

Proposed non-preferential rules of origin require export goods to be manufactured by the exporter and, where imported inputs are used, to undergo processing beyond specified minimal operations. Export certificates of origin evidence origin without preferential tariff entitlement and may be issued electronically by authorised agencies; eligible Status Holder manufacturer exporters may self-certify. Import origin is determined through wholly obtained criteria for specified agricultural goods and, for other goods, tariff-heading change or prescribed value addition. Importers must self-declare origin, with clearance generally based on that declaration and limited risk-based verification.

Enforcement I and Enforcement II branches are redesignated as Anti-Evasion Cell-I and Anti-Evasion Cell-II to prevent tax evasion and strengthen tax-collection monitoring. Anti-Evasion Cell-I handles inspection, search, seizure, arrest, access to business premises, and related enforcement measures. Anti-Evasion Cell-II handles inspection of goods in movement and associated inspection, search, seizure, and procedural measures under the applicable Chapter XIV framework and rules.

Export containers shut out or not shipped from KPD-1 West may move to NSD only with customs approval, prescribed container and vehicle particulars, and preventive escort on MOT basis. The custodian must maintain endorsed inter-terminal permits, provide shipment details for reconciliation, submit periodic reports, and execute an indemnity bond. DPD containers remaining at KPD-1 West for more than 48 hours may be removed to designated areas at Century CFS JJP and Century CFS Sonai. The CFS custodians must maintain movement records, submit reconciliation reports, ensure orderly trailer movement, and execute indemnity bonds.

Containerized cargo movement at KPD-1(W) applies established customs procedures for imports, exports, DPD/DPE cargo, scan-selected containers, and Nepal-Bhutan movements. Nepal-bound imports move by road to the designated rail yard after RFID sealing and then by rail under ECTS, supported by verified Annexure-I records and the custodian's Import Continuity Bond. Scan-selected containers move to the container scanning division, while shipment-ready export DPE containers may use the pre-gate facility pending a dedicated facility.

Gold loan borrowing is subject to the applicable interest rate, repayment tenure, gold valuation, Loan-to-Value limits and borrower eligibility. An online calculator can estimate interest repayment using the proposed loan amount, rate and tenure, while a gold rate calculator may estimate the potential loan amount. Final eligibility and loan amount require physical assessment of pledged gold, including purity, eligible weight, applicable LTV limits and valuation methodology. Calculator results are indicative, and applicable charges and repayment terms should be checked before applying.

Plant-based protein adequacy depends on the overall eating pattern, including dietary diversity, calorie sufficiency, digestibility, meal composition, and individual life-stage and health needs, rather than protein grams or individual-food labels. Protein-quality scores and high-protein claims do not by themselves establish nutritional quality. Focused assessment is needed for persons at greater risk of inadequate intake, including children, pregnant or breastfeeding women, older adults, and persons with restricted intake or illness. Supplements should be used selectively only where food cannot meet a defined dietary gap.