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 is extended to listed importers and applies automatically to Authorised Economic Operators, 100% Export Oriented Units, Special Economic Zone units, Nepal-Bhutan import-transit consignments, and consignments bound for Inland Container Depots. These eligible categories need not apply separately. Other importers may apply under the existing DPD application procedure. Listed importers are advised to seek Authorised Economic Operator status for assured facilitation and associated 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 imported Full Container Load containers directly from port terminals where Bills of Entry are RMS-facilitated and no examination is required. Importers must file Bills of Entry, obtain delivery orders, pay duty in advance and evacuate containers within 48 hours of landing. Delayed, damaged, tampered, non-RMS or examination-required containers must be moved to a CFS for normal clearance. Shipping lines, port terminals, CFS operators and transporters must follow prescribed manifesting, advance-intimation, registration, yard-management and cargo-handling requirements.

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.

Flying squads are deployed to conduct cross-checks and surprise verification of inventories prepared by GSTIs and GSTOs, and to inspect AE-II teams working in the field or at parking locations. They will examine complaints against AE-II teams, deal with issues or complaints relating to assessment proceedings, and undertake other AE-II duty-related work assigned by higher authorities. The squads report to the Special Commissioner (Vigilance).

Sea Cargo Manifest and Transshipment Regulations, 2018 are fully operational on the Customs EDI System, with all import and export functional message structures available for live filing through the ICEGATE portal. Import Trans-shipment messaging for re-working less-than-container-load import cargo and Stripping messaging for export CIM movement are operational. A local SCMTR Cell, headed by the designated Nodal Officer, manages communications and resolves implementation or live-filing issues.

The International Financial Services Centres Authority (Banking) (Amendment) Regulations, 2024 amend the First Schedule to the International Financial Services Centres Authority (Banking) Regulations, 2020 by adding Swedish Krone, Norwegian Krone, New Zealand Dollar and Danish Krone to the listed currencies. The amendment took effect upon publication in the Official Gazette.

Delegation of litigation-signing powers authorises Special Commissioners, Additional Commissioners and Joint Commissioners to sign departmental replies, affidavits, counter-affidavits and appeals. The authority covers filings before the National Company Law Tribunal, Debt Recovery Tribunal and National Company Law Appellate Tribunal, subject to prior approval of the Commissioner (State Tax).