Registered persons with aggregate turnover in any financial year not exceeding the prescribed threshold are exempted from filing the annual return under the Rajasthan Goods and Services Tax Act, 2017 for financial year 2024-25 onwards. The exemption takes effect from 22 September 2025.

GST registration biometric authentication facilitation centres in Rajasthan are amended under the Rajasthan Goods and Services Tax Rules, 2017. The centre at serial number 24 is renamed Statue Circle, Jaipur, with a substituted address at the Office of the Principal Commissioner, CGST and Central Excise. The centre at serial number 72 is renamed Vidhyadhar Nagar, Jaipur, with a substituted address at the Office of the Deputy/Assistant Commissioner, CGST and Central Excise. The substitutions take effect from 9 October 2025.

Input tax credit following retrospective cancellation of a supplier's GST registration depends on whether the recipient can establish a genuine transaction and compliance with credit conditions. Original invoices, e-way bills and timely bank payment may support the claim but may not alone prove actual receipt of goods. The recipient should provide stock records, purchase ledgers, goods-receipt notes, consumption or sale records, and delivery evidence. Cancellation from the supplier's initial registration date may invite stricter scrutiny, with inadequate proof creating exposure to reversal of credit, interest and penalty.

Drawback adjudication proceedings concern alleged non-realisation of export proceeds and recovery of allegedly ineligible drawback with applicable interest and penalty. Noticees must file written replies and foreign-remittance evidence, including bank realisation certificates, and may attend personally, through an authorised representative, or by video conference. Virtual participants must provide identification and contact details in advance. Noticees who do not require a hearing may communicate this in writing. Failure to make representation by the scheduled hearing date may lead to an ex parte decision on available records and evidence.

Tax exemption is notified for the Kerala Real Estate Regulatory Authority under Schedule III read with section 11 of the Income-tax Act, 2025, covering registration fees, fees for compensation claims and complaints, and government grants. The exemption for the tax year 2026-27 requires that the Authority not undertake commercial activity, file its return of income as required, and maintain unchanged activities and specified income. Non-compliance results in withdrawal of exemption and initiation of proceedings under the Act.

GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases.

Authentication of a notice under Section 148 is satisfied under Section 282A(2) where the designated income-tax authority's name and office are printed, stamped or otherwise written on the notice. A computer-generated notice displaying the issuing officer's name and designation does not require a digital signature under that provision. Authorities from an earlier non-digital context do not govern this statutory authentication requirement. Accordingly, absence of the Assessing Officer's signature does not invalidate the notice or the reassessment proceedings.

Exporters who missed the first hearing in drawback-related proceedings are scheduled for a second personal hearing and may appear personally, through an authorised representative, or by video conferencing. They must file a written reply with foreign remittance and export-proceeds documents, including BRCs. Virtual participants must provide identification and contact details in advance. Exporters may waive the hearing in writing. Absence of representation by the scheduled date may result in an ex parte decision on available records and evidence.

Tax exemption under section 10(46) of the Income-tax Act, 1961 applies to specified income of the Kerala Real Estate Regulatory Authority, including registration fees, fees for compensation claims and complaints, and government grants. The Authority must not engage in commercial activity, must maintain the same activities and nature of specified income, and must comply with applicable income-tax return filing requirements. Failure to meet these conditions may result in penal action and withdrawal of exemption. The notification operates retrospectively for the stated relevant assessment years.

The corrigendum corrects clause numbering in inserted Schedule IB of the English version of the municipal debt securities amendment notification. In paragraph 9.a, clauses (vi) to (x) are renumbered as clauses (i) to (v). In paragraph 9.b, clauses (iv) to (vi) are renumbered as clauses (i) to (iii).

GST appeal limitation may require exclusion of time rather than condonation of delay. Section 14 principles may exclude time spent diligently and in good faith pursuing the same dispute before a forum unable to entertain it for lack of jurisdiction or a similar cause. The claim requires a bona fide mistake, continuous prosecution, the same matter in issue, and prompt recourse to the competent forum. Exclusion changes limitation computation but does not extend or revive a remedy whose original limitation had expired before the earlier proceeding began. A complete chronology, specific pleadings, and supporting evidence are essential.

Customs Cargo Service Provider custodianship under the Handling of Cargo in Customs Areas Regulations, 2009 requires proportionate regulatory action. Revocation is the severest civil consequence and is not automatic for every custody or security breach. The assessment must consider the nature of the breach, the provider's conduct, surrounding circumstances, and evidence of conscious facilitation. Supervisory negligence is distinct from active involvement in an offence, and employee misconduct alone should not invariably trigger revocation through vicarious liability. Written notice, defence opportunity, and monetary penalty mechanisms apply under the regulatory framework.

Section 75(4) requires a personal hearing when a written request is made by the person chargeable with tax or penalty, or when an adverse decision is contemplated. Failure to grant the hearing is treated as a breach of the mandatory statutory requirement and principles of natural justice. The article also highlights concerns over composite show-cause notices for multiple years, limitation for notices and adjudication orders, and the need to apply section 74 only where its statutory conditions are met.

GST inspection permits verification at taxable persons' business premises and locations connected with transport, storage, goods or records. Written authorisation based on reasons to believe is required where suppression of transactions or stock, excess input tax credit, tax-evasion contraventions, tax-unpaid goods, or evasive recordkeeping is suspected. Officers must remain within the authorised scope; inspection differs from search, and conversion to search requires separate authorisation. The procedure addresses authorisation, verification of premises, seizure and prohibition orders, provisional release, disposal, and subsequent proceedings.

Mandatory statutory disclosures on packaged goods, including a manufacturer's name, address and regulatory particulars, must be distinguished from voluntary commercial branding for GST exemption purposes. Whether goods bear a brand name depends on the physical package, the purpose and manner of the marking, statutory compulsion and its trade function; invoice details alone do not determine the character of the goods. Institutional packages require analysis under the Legal Metrology framework and cannot automatically be treated as retail pre-packaged and labelled goods. Serious tax recovery allegations require independently supported statutory ingredients.

Deletion or renumbering of a Customs Tariff or DGFT ITC(HS) item does not itself remove taxability or regulation of the goods. Goods continue to be classified under the revised tariff structure using applicable interpretative rules, notes, and descriptions. Customs duty, GST, exemptions, licensing, restrictions, and preferential benefits depend on the successor classification and relevant notifications, not the deleted number alone. Changes operate prospectively unless expressly otherwise. Businesses must identify replacement codes and update customs, trade-policy, and internal compliance records.

India's EXIM policy seeks to combine Vocal for Local domestic-capacity building with market access and tariff liberalisation under FTAs and related agreements. While trade agreements can support exports, investment, technology transfer and global value-chain participation, they may also expose farmers, MSMEs, dairy, fisheries and tariff-sensitive manufacturers to import competition, non-tariff barriers and compliance burdens. A calibrated framework of sensitive lists, tariff-rate quotas, phased reductions, safeguards, quality controls and robust rules of origin, alongside domestic support for technology, credit, logistics and standards, is necessary to balance openness with protection of vulnerable sectors.

Patent registration and enforcement in India, the United States and the European Union differ in patentability, examination, enforcement and public-interest policy. India requires novelty, inventive step and industrial applicability, excludes specified subject matter, and restricts evergreening through its public-interest framework. The United States follows a first-inventor-to-file system with automatic examination and stronger commercialisation incentives. The European framework combines European Patent Office prosecution with European Patent, Unitary Patent and Unified Patent Court mechanisms. Enforcement may involve injunctions, damages and other remedies, with differing standards concerning equity, proportionality, public interest and FRAND obligations.

Proposed e-Way Bill enhancements have been kept on hold until further notice. Stakeholders are not required to make production-environment changes pursuant to the earlier advisories concerning those enhancements. The related advisories and FAQs are to be withdrawn from the GST Portal pending further communication.

Innovation-led industrial growth is linked to deep technology, research and development, skilled manpower, startups, MSMEs and globally competitive manufacturing. Public initiatives include long-term risk capital for emerging technologies, affordable computing capacity and semiconductor investment support. Startups are encouraged to move from prototypes to commercialisation through industry adoption and early domestic investment. Manufacturing and MSME policy emphasise technology adoption, automation, productivity, branding and uncompromising quality. Free Trade Agreements are presented as supporting global market access and export expansion.