Schedule I now permits e-commerce entities to operate an inventory-based e-commerce model exclusively for exporting goods or products manufactured or produced in India. Such exports must comply with the Foreign Trade Policy 2023, the Handbook of Procedures, and the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. For exports permitted under this new entry, the existing restrictions on business-to-consumer transactions and inventory-based e-commerce under entries 15.2.1 to 15.2.4 do not apply. The amendment takes effect from its publication in the Official Gazette.

Eligible holders of Advance Authorisations under SION E-52 may submit applications for a one-time conversion to Tariff Rate Quota (TRQ) for raw sugar imports from 3 September 2026 through 7 September 2026, inclusive. The extended application window aligns with the extended TRQ Scheme application period, and 7 September 2026 is the final submission date. All conditions prescribed for the conversion under the earlier public notice and corrigendum remain applicable. DGFT may amend, modify, relax or withdraw provisions, subject to the Foreign Trade Policy and applicable law.

The National Assessment Centre Portal provides a common digital repository for trade stakeholders and Customs formations to access NAC decisions, legal precedents, CAAR rulings, audit objections, advisories, alerts, meeting records and assessment-related material. Keyword-based search and document download functions support access to information on classification, valuation, policy-intervention issues and trade facilitation. Each NAC must use role-based credentials to upload, update and manage records within its allocated commodity and functional domain, with priority for issues raised in CCFC/PTFC discussions. Regular use and updating are intended to promote consistent assessments, reduce divergent practices, improve compliance and strengthen transparency and certainty in Customs administration.

Eligible Manufacturer Importer Scheme applications for deferred payment of customs import duty will require substantially reduced data and document uploads from 15 September 2026. Applicants need no longer provide prior EXIM, GST compliance, turnover, factory-premises, plant-and-machinery, goods, or job-worker particulars previously required. Uploads are limited to an MSME UDYAM certificate where applicable, a UDIN-bearing Chartered Accountant certificate, and authorised-signatory authorisation. The revised form retains declarations on manufacturing or qualifying job work, GST collected but not deposited, financial solvency, insolvency, prosecutions, and prior EMI applications. Chartered Accountants must give reasons for negative net worth or negative net current assets. False declarations may lead to EMI suspension, action under customs law, and future scheme ineligibility.

PGA-facilitated Bills of Entry for cosmetics, drugs and medical devices require Customs verification of category-specific licences, permissions, registration certificates, invoices, packing lists, country-of-origin certificates, labels, storage-premises licences and batch quality certificates before out-of-charge. Imported products must correspond with approved registrations or import permissions in name, pack size, quantity and labelling particulars. Drug imports require residual shelf life exceeding 60%; APIs must carry a scannable QR code containing prescribed traceability information. Medical devices with applicable shelf life must meet minimum residual shelf-life requirements based on their total shelf-life period. Importers must provi.....

Authorised Dealer Category-I banks are no longer required to submit annual lists of offices or branches maintaining Rupee accounts of non-resident banks, or report temporary overdrawals by overseas branches or correspondents exceeding permissible limits where unadjusted within five days. These reporting requirements are dispensed with immediate effect, reducing periodic and event-based reporting obligations for accounts of non-resident banks. Any permissions or approvals required under other applicable laws remain unaffected.

Arunachal Pradesh amends the GST service-rate table at serial number 3 by restricting specified service entries to a Union territory or local authority, replacing references that also included Governmental Authorities and Government Entities. The conditions against items (iii), (vi), (vii), (ix) and (x) are omitted. The amendments take effect from 1 January 2022.

India's external economic strategy relies on diplomatic engagement, strategic partnerships and free trade agreements to sustain growth amid geopolitical uncertainty. Cooperation extends to defence, technology, energy, investment and trade, as well as digital public infrastructure, disaster relief and capacity building. Internal and border security are treated as conditions for national development, while police responsibilities include community safety, maritime protection and tourist safety. Growing cyber-fraud risks linked to the digital economy are addressed through coordination with states and the national cybercrime helpline.

Extruded or expanded savoury products under HS 1905 90 30 attract GST at 12% from 10 October 2024, while un-fried or un-cooked extruded snack pellets continue at 5%; the prior-period rate is 18%. Railway Roof Mounted Package Unit air-conditioning machines are classified under HS 8415 and attract 28%, rather than treatment as railway parts. Two-wheeler seats fall under HS 8714 at 28%. Car seats fall under HS 9401 and moved from 18% to 28% from 10 October 2024, prospectively.

The revised formula for refund of unutilised input tax credit under an inverted duty structure applies prospectively to applications filed on or after 05.07.2022. Applications filed before that date must be processed under the earlier formula, irrespective of whether they were pending. The restriction on such refunds for specified goods under Chapters 15 and 27 applies prospectively to applications filed on or after 18.07.2022 and does not affect applications filed earlier.

Interest on refund for assessment year 2012-13 required fresh appellate adjudication because the appellate order, though captioned for that year, relied on facts, grounds and submissions concerning assessment year 2017-18. Since the 2017-18 appeal had been withdrawn, reliance on its material left the 2012-13 refund-interest claim undecided. The matter was restored to the appellate authority to adjudicate the claim for assessment year 2012-13 within 90 days.

Financial-fraud prevention measures rely on coordinated review of alleged fraud, unauthorised deposit collection, complaints, market intelligence, investor protection and cyber threats. The SACHET portal supports market intelligence and complaints concerning unregulated financial activities through multilingual and accessibility features. MuleHunter.ai uses artificial intelligence and machine learning to identify mule accounts used in fraudulent fund flows. Financial-literacy programmes and accessible educational initiatives promote safe banking, fraud awareness and coordinated responses to cyber-enabled financial crime.

The Kolkata Bench of the Income Tax Appellate Tribunal is intended to expedite tax-dispute resolution across 12 states, including seven northeastern states, while advancing impartial, accessible and swift justice. Its administrative role includes improving justice delivery, reducing pendency and pursuing AI-driven digital transformation. The Income Tax Department and the Tribunal seek reduced litigation and improved taxpayer services through technology-driven measures, including faceless assessment and electronic filing.

Footwear having a sale value not exceeding Rs. 1,000 per pair is removed from Schedule I, which attracted 2.5% State tax, and inserted in Schedule II, attracting 6% State tax. The revised classification takes effect from 1 January 2022 and supersedes the earlier rate treatment.

Arunachal Pradesh State GST rate classification is corrected by limiting tariff heading 6305 to exclude tariff item 63053200. Sacks and bags used for packing goods are correspondingly defined to exclude woven and non-woven polyethylene or polypropylene strip bags and sacks, whether laminated or not, and flexible intermediate bulk containers.

Arunachal Pradesh amends the State Tax (Rate) exemption table under section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017. The tariff-heading entry against serial number 4 is substituted with "4414", and that against serial number 29 is substituted with "7419 80". The amendments take effect from 1 January 2022.

Proper officer powers under the Delhi Goods and Services Tax Act, 2017 are conferred upon a specified GST officer in relation to M/s Royal Swastik Marbles. The powers cover arrest-related action, summons, access to business premises, and tax determination proceedings, including matters involving fraud, wilful misstatement, or suppression of facts. The conferral remains effective for 120 days from issuance or until further orders, whichever is earlier, and prevents the jurisdictional proper officer from exercising those powers for the specified taxpayer during that period.

Arunachal Pradesh makes Schedule amendments under the State Tax (Rate) framework, effective from 1 January 2022. The amendments revise product classifications and descriptions for specified fish products, provisionally preserved vegetables and fresh nuts. Serial number 97A is inserted for tender coconut water, with the stated unit-container and brand-name formulation, including voluntary foregoance of enforceable brand rights subject to Annexure I conditions. Serial number 101 is omitted, and the classification for serial number 141 is replaced with heading 8807.

GST regularisation on an "as is" or "as is, where is" basis accepts lower-rate GST payment, including qualifying nil-rate exemption positions disclosed in returns, as full discharge of liability for the regularised period where genuine classification or rate doubts existed. No differential tax is payable merely because a higher rate is subsequently clarified. GST paid at a higher rate is not refundable. The regularisation does not cover complete non-payment where the applicable tax position requires payment, and tax remains recoverable in such cases.

Powers relating to arrest, summons, inspection, determination of unpaid or short-paid tax, and tax determination involving fraud or suppression are conferred on the specified Proper Officer for M/s R.R. Tools & Equipment under the Delhi Goods and Services Tax Act, 2017. The authority operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the identified taxpayer.