Sublimation paper falls under tariff heading 4809 and attracts 18% GST. Toy entries cover all toys under heading 9503, including dolls, scale models and puzzles; non-electronic toys attract 5% GST and electronic toys attract 18%, including their parts and accessories. Under the used-vehicle margin scheme, the input tax credit restriction applies only to tax paid on procured second-hand vehicles; credit on other inputs and input services remains available subject to the CGST Act. Seaweed-extract bio-stimulants registered under Schedule VI of the Fertiliser Control Order fall under heading 3101. Past disputes concerning sublimation paper classification and rates and bio-stimulant classification are recommended for regularisation on an "as is where is" basis.

For exports to New Zealand, the Customs EDI system captures certificate of origin details at item level in shipping bills from 20 October 2026. Exporters or customs brokers claiming preferential tariff treatment under the India-New Zealand Free Trade Agreement must declare ORC as the information type, EPT as the qualifier and FTANZD as the code for each item. The declaration is mandatory for every item; NCPTI must be used as the code where exports are not under any preferential trade agreement. A shipping bill cannot be filed without the declaration. The declared certificate number and date must match the issued certificate of origin.

Companies may file cost audit reports for financial year 2025-26 in Form CRA-4, using XBRL format, up to and including 31 December 2026 without paying additional fees. Filings made after 31 December 2026 attract all applicable fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014. Additional fees apply from the date on which the filing was actually due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014, rather than from the end of the relaxation period.

From 1 January 2021, quarterly filers may use the invoice furnishing facility (IFF) for supplies to registered persons in the first two months of a quarter, up to Rs. 50 lakh cumulatively per month, from the first to the thirteenth day of the following month. Details furnished through the IFF are not repeated in the quarterly GSTR-1. A monthly auto-drafted input tax credit statement in FORM GSTR-2B draws on supplier filings and import data, with reporting periods linked to the relevant GSTR-1 and IFF due dates. Quarterly filers must deposit tax for each of the first two months by the twenty-fifth day of the following month using FORM GST PMT-06, subject to extension and specified cash-ledger adjustments.

The first proviso to section 149 of the Income-tax Act, 1961 restricts the new ten-year reassessment limitation period for assessment years beginning on or before 1 April 2021. A notice is barred if the six-year limitation period under the earlier regime had expired when it was issued. For assessment year 2014-15, the earlier period expired on 31 March 2021, before the notice was issued on 31 August 2024.

Appellate authority functions under Section 107 of the Jammu and Kashmir Goods and Services Tax Act, 2017, read with Rule 109A of the corresponding Rules, are assigned to specified Additional Commissioners (Administration and Enforcement). The assignment covers hearing and deciding appeals arising from orders passed by Deputy Commissioners, with the assigned officers exercising the powers and discharging the functions of the appellate authority.

Departmental vigilance officer nominations for the Jammu and Kashmir State Taxes Department replace Namrita Dogra and Rakesh Kumar following their transfers. The nominations, dated 18 September 2026, partially modify the earlier office order No. 08/Adm of 2026 dated 12 May 2026. Dhananter Singh, Additional Commissioner of State Taxes (Administration and Enforcement), Jammu, is nominated at the Jammu division level. Shazia Koser, Deputy Commissioner of State Taxes (IT, Data Analytics and Economic Intelligence), Jammu, is nominated at the district level for Udhampur and Reasi.

Section 73 of the Goods and Services Tax Act, as applicable to the proceedings, covers financial years up to 2023-24 and cannot be invoked for financial year 2024-25. An order under Section 73(5) for a financial year outside that temporal scope is not sustainable; proceedings may instead be initiated in accordance with law.

Re-credit of input tax credit attributed to the rejected portion of a GST refund is in question where services are exported with payment of IGST. The refund application was partly sanctioned and partly rejected, but the GST portal does not offer the PMT-03 re-credit option for the export-with-payment category. The taxpayer seeks restoration of the credit attributed to the rejected portion in the Electronic Credit Ledger (ECL). Questions arise whether the taxpayer may submit a manual representation to the jurisdictional officer seeking re-credit through a manual PMT-03 order or another mechanism, and whether an undertaking under Rule 93 of the CGST Rules, 2017, not to appeal the rejected portion, is sufficient.

Capital gains taxation under section 45(5A) is questioned where a landowner entered into a registered, area-sharing joint development agreement and the developer allegedly sold the landowner's allocated flats using a forged power of attorney, defaulted on construction and absconded before a completion certificate was issued. The issues include whether capital gains can be taxed in those circumstances and whether the loss of property rights is a capital loss eligible for set-off or carry-forward under sections 70 and 74, or a non-deductible personal loss. The questions, raised with reference to Notification No. 06/2019-CT(R), include whether development rights are a taxable service or a benefit arising from land covered by Schedule III, entry 5, and whether the landowner can be required to pay the reverse-charge liability when the developer absconds without delivering the units.

Permanent discontinuation of supplementary import general manifest (IGM) and export general manifest (EGM) filings takes effect on 12 August 2026 at all remaining ports, including Mundra. Following that date, amendments must be filed only through standard Sea Cargo Manifest and Transhipment Regulations (SCMTR) amendment messages, namely SAA and SDM; legacy or manual supplementary formats are not accepted after that date. Under Mundra customs jurisdiction, trade stakeholders, shipping lines and agents must use those messages for adjustments, amendments and supplementary details.

Customs procedures at Mundra must follow the practices of Jawaharlal Nehru Custom House (JNCH), with necessary adaptations, unless a specific requirement peculiar to Mundra necessitates a different approach, including because of infrastructural or geographical constraints. This approach reflects the Central Board of Indirect Taxes and Customs' direction to adopt JNCH processes as a model for other ports and promote uniformity in customs procedures across India. Importers, exporters, customs brokers, shipping lines, terminal operators, custodians and other stakeholders are requested to bring processes they consider inconsistent with JNCH's documented processes to the attention of the Additional Commissioner, Mundra Customs, for examination and appropriate action.

State Tax Officers or Additional State Tax Officers scrutinise all returns for each selected GSTIN for the relevant financial year, using the latest available data. The officer issues a specific FORM GST ASMT-10 notice, quantifying tax, interest and other amounts where possible and taking account of prior FORM GST DRC-03 payments. The registered person may pay accepted discrepancies through FORM GST DRC-03 and report payment or furnish an explanation in FORM GST ASMT-11 within 30 days of service or a permitted extension. Acceptance is communicated in FORM GST ASMT-12 within 30 days of receipt of the reply.

Under the India-UK CETA, a valid origin declaration completed in the prescribed manner by the UK exporter or producer supports a preferential tariff claim without Form-I. Form-I need not accompany the Bill of Entry and is not a precondition for preferential treatment. Relevant Form-I information may be sought from the importer only when the National Risk Management System interdicts the Bill of Entry for origin checks and the proper officer has reason to believe that the origin criteria have not been met. An earlier determination denying preferential treatment may be applied to subsequent imports of identical goods from the same producer or exporter unless sufficient information establishes that the country-of-origin criteria are met. Before applying the earlier determination, the importer must have an opportunity to furnish additional information about the subsequent consignment.

Eligible industrial units that failed to file claims within the prescribed timelines before 15 October 2026 may submit their pending claims within two months of that date. This opportunity is conditional on filing all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and paying the tax due on those returns together with any applicable interest. Annexure-A, entry 4, concerning edible oil and vanaspati ghee, is revised to exclude oil extracted directly from oil seeds from the reference to edible oil. The revised claim-filing provision and entry apply from 15 October 2026.

Exporters shipping textile goods under specified eight-digit tariff items must declare whether the commodity is flame-retardant fabric or other than flame-retardant fabric in electronic export declarations from 1 November 2026. Covered tariff items are listed in the annexure to CBIC Circular No. 42/2026-Customs. When filing shipping bills through the Customs Automated System (ICEGATE), exporters or their authorised customs brokers must enter FR001 for flame-retardant fabric and FR009 for commodities other than flame-retardant fabric, mapped to Info Type Code CHR. Failure to provide the identifiers for covered tariff items is non-compliance and may lead to rejection of the declaration or failure to recognise product eligibility for scheme incentives.

Eligible industrial units that failed to file claims within the prescribed timelines before 15 October 2026 may claim scheme benefits by filing their pending claims within two months from that date. Delayed claims are conditional on filing all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and paying the tax due along with any applicable interest. Entry 6 of Annexure A is amended to except oil extracted directly from oil seeds from the reference to edible oil; the reference to Vanaspati Ghee remains. Both amendments take effect on 15 October 2026.

Nominations for the GSTAT E-Tribunal Portal supersede all previous orders concerning portal roles. The Deputy Commissioner State Taxes (Judicial), Jammu and Kashmir, is nominated as Nodal Officer (State), while the Assistant Legal Remembrancer State Taxes, Jammu and Kashmir, is nominated as Authorized Representative (Nodal State). Both designations are recorded for the Union Territory of Jammu and Kashmir under the Centre/State and Zone/State fields.

Interim stay applies to the operation, implementation and effect of the suspension order concerning M/s Aegon Shipping India Pvt. Ltd.'s operations at Customs Station INNSA1 (JNCH), and to the operation and effect of the public notice issued pursuant to that order. The stay is subject to the Bombay High Court's order dated 16 October 2026 and applies only for the period and to the extent that the order remains operative. Officers, sections, stakeholders and others are requested to ensure that neither instrument is acted upon as operative while the stay remains in force. The stay does not set aside or cancel the suspension order or the earlier public notice on the merits and does not finally determine the proceedings concerning the company.

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.