Courier Bill of Entry-V requires authorised couriers clearing dutiable goods to provide consignment, consignee, valuation, classification, duty, IGST, and GST compensation cess particulars. Assessable value must include freight, insurance, landing charges, commissions, and other includible charges. Couriers must confirm consignee authorisation, declare the absence of contrary information on price, value, quantity, or description, promptly disclose later contrary information, certify accuracy against airway bills and invoices, and attach the required supporting documents.

Courier Bill of Entry-IV prescribes customs clearance requirements for bona fide commercial samples, prototypes, and qualifying personal gifts imported through an authorised courier. The courier must hold consignee authorisation, ensure that goods remain within the prescribed value and are not prohibited or restricted, and provide shipment, consignee, valuation, tariff, duty, GST, IGST, exemption, and cess particulars. Airway bills and invoices must accompany the entry, and the courier must certify the accuracy of the declared information and supporting records.

Delhi's GST exemption framework grants nil-rated treatment to insurance services supplied by the Motor Vehicle Accident Fund where insurers make contributions from third-party motor vehicle insurance premiums. It also expands the relevant training-service exemption to include training partners approved by the National Skill Development Corporation, substitutes "transmission or distribution" for "transmission and distribution", omits item (w) from the definitions paragraph with effect from 1 April 2025, and adopts the Insurance Act meaning of "insurer".

Courier Bill of Entry-III requires an authorised courier to provide shipment and consignment particulars and declare authority from each consignee to act as clearance agent. The courier must certify that the consignments contain only documents of no commercial value and do not include duty-liable, prohibited or restricted goods. The prescribed fields include signatures for audit, assessment and customs-charge clearance.

Authorised Courier Manifest in Form Courier Bill of Entry-II captures import consignment particulars handled by an authorised courier. It records courier and flight details, airports of arrival and shipment, and Customs Department manifest references. Each entry contains the airway bill number, number of packages, weight, goods description, shipper, consignee name and address, and value, with aggregate totals authenticated by the authorised courier's signature.

GST assessment adjudication orders must record the mode and particulars of service of pre-adjudication notices to demonstrate compliance with section 169 of the CGST and TNGST Acts, 2017. Orders must identify service of notice proposals through the common portal, state the date of portal service, and record communication of notice or order information through the taxpayer's registered mobile number by SMS and registered email address. Proper Officers must include these details while issuing assessment adjudication orders.

Courier Import Manifest in Form Courier Bill of Entry-I (CBE-I), referred to in regulation 5, records consignments imported through an on-board courier. It requires identification of the courier company, airline and flight, responsible person, shipment and arrival airports, and relevant dates. Consignment-wise entries must include the airway bill number, authorised courier's name and address, number of bags, and weight, followed by aggregate totals. The manifest is authenticated by the on-board courier or person in charge of the aircraft.

Haryana's SGST collections increased by 29 per cent during April-August of financial year 2026-27, exceeding the national growth rate of 16 per cent. August 2026 post-settlement SGST revenue rose by 21 per cent, compared with national average growth of 13 per cent. Haryana accounted for less than 4 per cent of national GST taxpayers but contributed approximately 7.7 per cent of aggregate national SGST, CGST and IGST collections. VAT/CST collections rose by 13.8 per cent during the same period.

Lokta Next 100 offers RBI-registered NBFCs with loan books up to Rs 100 crore post-approval loan servicing, accounting, reporting, analytics, collections, recovery and partner-management functions, excluding pure-play microfinance NBFCs. Credit, approval and money decisions remain with the lender. Maker-checker approval applies to every change, and migration requires line-by-line reconciliation before cutover. Records remain lender-owned, hosted in India and exportable. AI may propose changes but cannot post to the ledger; deterministic lender-policy rules decide changes. Platform fees are deferred for up to 24 months, subject to stated loan-book thresholds.

UIDAI did not maintain separate Aadhaar data on date-of-birth updates in Bihar following the announced social security pension enhancement, including month-wise or district-wise compilations. No internal review or flagging of unusual update patterns was available or applicable in its records. The Central Information Commission clarified that the RTI framework does not require a public authority to create, compile or generate information that it does not maintain in the form requested. The initial CPIO response treating the information as outside the RTI Act was considered inappropriate.

An optional FORM GSTR-1A facility permits registered persons to add or amend current-period outward-supply particulars after furnishing FORM GSTR-1 and before filing the corresponding FORM GSTR-3B. The facility covers invoice-level, consolidated, debit-note, credit-note, advance and e-commerce supply details, but does not permit an amendment involving a change in the recipient's GSTIN. Details furnished through GSTR-1A feed into GSTR-3B and the next open GSTR-2B, with consequential changes to credit availability, reversal, refunds, export reporting, scrutiny and annual-return processes.

Nominated Agency under Notification No. 26/2018-State Tax (Rate) is redefined to include entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs. The substituted definition operates within the exemption framework under the Arunachal Pradesh Goods and Services Tax Act, 2017 and takes effect from 1 November 2025.

Tamil Nadu GST registration administration designates 49 facilitation centres for applicants mapped to specified assessment-circle jurisdictions. The centres undertake biometric-based Aadhaar authentication, photographing of applicants, and verification of original documents corresponding to copies uploaded with registration applications. Chennai, adjoining districts, northern, eastern, western and southern assessment circles are allocated to identified CGST or Commercial Tax facilitation centres at specified addresses. The revised jurisdictional arrangement supersedes the prior arrangement and takes effect from 29 March 2025.

The State Government empowers the Principal Bench of the Appellate Tribunal at New Delhi to hear appeals within the statutory GST appellate jurisdiction. The bench is constituted under the applicable tribunal-constitution provision, and the empowerment applies to appeals made under the prescribed appellate mechanism. This authority is deemed to have taken effect from 1 April 2026.

GSTR-3B return filing deadline for March 2026 is extended until 21 April 2026 for registered persons required to furnish the return under the prescribed monthly return framework. The extension takes effect from 20 April 2026.

Arunachal Pradesh GST rate schedules are amended to place biris within the 9% Schedule II. Pan masala, specified tobacco products, tobacco substitutes, and specified non-combustible inhalation products are inserted in the 20% Schedule III. Schedule VII prescribing a 14% rate is omitted. The revised rate classification takes effect from 1 February 2026.

Commencement of the Delhi Goods and Services Tax (Amendment) Act, 2025 is fixed through separate effective dates. Sections 7, 38 and 40 take effect on publication in the Official Gazette. Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 take effect from 1 November 2024, while section 32 takes effect from 1 August 2023. Specified amendment provisions therefore receive retrospective commencement.

Revision under Section 263 requires an assessment order to be both erroneous and prejudicial to the interests of the Revenue. Where the Assessing Officer has examined the taxpayer's share of sale consideration, indexed acquisition cost and improvement cost through notices, replies, transaction documents, calculations and supporting receipts, revision cannot be based solely on a different view of the same verified material. A permissible assessment view that is not unsustainable in law does not satisfy the conditions for revisional jurisdiction. The revision order was therefore invalid and quashed.

Section 87A rebate for assessment year 2024-25 applies where a resident individual's total income is within the prescribed threshold, even if that income includes capital gains taxed at special rates. The rebate is linked to tax computed on total income, and the concessional regime under section 115BAC(1A) does not restrict that independent entitlement. A later restriction excluding special-rate income from rebate applies prospectively and does not affect the relevant assessment year.

Legal and regulatory issues include safeguards for arrest and detention of transgender persons, consultation requirements in Bar Council policy-making, and procedural accountability in electoral administration and policing. Personal insolvency proceedings raise questions about tribunal powers to constitute an expanded bench. Hospitality operators are expected to comply strictly with food-safety and hygiene norms. Proposed restrictions on minors' social-media accounts address cyberbullying, online exploitation, and harmful screen exposure.