Sea Cargo Manifest and Transshipment Regulations, 2018 require electronic advance information for sea cargo and allocate filing responsibilities among carriers, transhippers, custodians and terminal operators. Custodians must file container-specific stuffing and stripping reports and conveyance arrival and departure information, while terminal operators must provide voyage call and container movement details. Transitional filing under the earlier regime remains available until 31 December 2021. From 1 January 2022, stuffing messages, ASR, DP and AR filings by custodians, and voyage call messages by terminal operators become mandatory.

Money-laundering investigation under the Prevention of Money Laundering Act concerns an alleged liquor scam in Chhattisgarh. A former state political party treasurer has been arrested for alleged involvement and is to be produced before a local court for a request for custodial interrogation. The alleged scheme is stated to have involved control of the state excise department by a criminal syndicate, with multiple accused named in six chargesheets.

Immediate FIR registration is required whenever information is received that any person is missing, irrespective of age or gender, without preliminary inquiry. Missing-person FIRs must include relevant provisions concerning kidnapping and trafficking. A missing child must be treated from the outset as a suspected case of kidnapping or abduction. States and Union Territories may face contempt action for non-compliance. Traced children should ordinarily be restored to their families within 24 hours unless trafficking or exploitation by the family is suspected.

FORM GSTR-3B for April 2020 to September 2020 must be filed electronically by the twentieth day of the succeeding month. Eligible taxpayers with aggregate turnover not exceeding the specified threshold in the preceding financial year and a principal place of business in Rajasthan may file by the twenty-fourth day. Tax liability must be discharged through the electronic cash ledger or electronic credit ledger, as applicable, while interest, penalty, fees and other payable amounts must be paid through the electronic cash ledger by the applicable filing due date.

Permanent-establishment disclosure in ITR-3 for a non-resident independent consultant working from India is fact-sensitive. Working from a residence does not automatically create a PE. Relevant factors include dedicated premises, use of the address for GST or invoicing, client access, authority to conclude contracts, employees or subcontractors, separate office premises, business continuity and home-office expenses. PE and the India-US DTAA fixed-base concept for independent professional services are distinct. Section 92F should not be mechanically applied outside its transfer-pricing context. The position should be supported by contemporaneous documentation and treaty-residence analysis where relevant.

RoDTEP remits unrebated duties, taxes and levies on specified exports through transferable electronic duty credits. Exporters must claim through an electronic shipping-bill declaration, avoid duplicate remission, and retain audit records. Customs processing generates scrolls from which e-scrips may be created in the electronic duty credit ledger. E-scrips are valid for one year, transferable only in full, and usable solely for payment of Basic Customs Duty on automated imports. Credits depend on timely realisation of export proceeds and may be suspended, cancelled or recovered for excess allowance or non-realisation.

Electronic filing deadlines for FORM GSTR-3B for May 2020 were differentiated by aggregate turnover in the preceding financial year. Taxpayers exceeding the five crore rupees threshold were required to file through the common portal by 27 June 2020. Taxpayers up to that threshold, whose principal place of business was in Rajasthan, were required to file electronically by 14 July 2020.

COVID-19 GST compliance relief conditionally reduces or waives interest and late fees while retaining GSTR-3B due dates for February, March and April 2020. Higher-turnover registered persons must file by 24 June 2020 to receive nil interest for the initial delay period and reduced interest thereafter; other eligible persons receive nil interest if they file within prescribed dates. GSTR-1 late fee is waived if filed by 30 June 2020. Rule 36(4) input tax credit compliance applies cumulatively for February to August 2020 in the September return, and specified statutory compliance deadlines are extended to 30 June 2020.

Ship-call-based monitoring at Mangalore Customs Commissionerate requires vessel-wise oversight of timely and error-free filing of SCMTR import and export messages and manifests. An Assistant Commissioner is allocated to each vessel to verify filing acknowledgements, coordinate with relevant stakeholders, support resolution of user-level errors and escalate unresolved system issues through the SCMTR cell. Daily ship-call registers and weekly vessel-wise monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses for the Voyage Call Number, Sea Arrival Manifest, entry-inward application, Sea Departure Manifest and Sea Departure Notification-Acknowledgement.

GST compliance relief extends the separate-registration deadline for an IRP/RP to 30 days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns. A change of IRP/RP is treated as a change of authorised signatory. Merchant-exporter export deadlines and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020 where applicable.

Faceless customs assessment is expedited through a higher Risk Management System facilitation level, uniform FAG working hours, a first-decision timeline for Bills of Entry, limited and clearly framed assessment queries, and commodity-based FAG specialisation. Direct Port Delivery is extended to fully facilitated advance Bills of Entry, subject to port, terminal and custodian delivery requirements. Uniform Risk Management System-generated examination orders and First Check routing are introduced. An anonymised ICEGATE escalation mechanism permits importers and Customs Brokers to seek expeditious clearance of Bills of Entry delayed in assessment or examination.

Revisionary jurisdiction for failure to make a transfer-pricing reference cannot rest on a related-party purchase transaction formerly covered by an omitted specified domestic transaction provision, where the omission contains no saving clause for pending proceedings. Revision is therefore unsustainable on that basis. An assessment is not erroneous and prejudicial to Revenue merely because no reference was made to the Transfer Pricing Officer where the Assessing Officer obtained and verified transaction details, contracts, ledgers and supporting bills. The discretionary power to make a transfer-pricing reference does not require a reference in every instance, and revision cannot seek a fuller inquiry after an adequate inquiry and considered view. The revisionary order was quashed.

Money-laundering investigation into an alleged multi-state chit-fund scheme involved searches at premises linked to Wellfare Buildings and Estates Pvt Ltd and its directors, seizure of cash, vehicles, property-related records and digital devices, and freezing of bank accounts. The alleged scheme concerns unauthorised public-fund collection through land-allotment schemes, followed by closure of operations. Allegations include diversion of investor funds, manipulation of financial statements to conceal deposits, and irregular land transactions intended to suppress actual consideration and evade statutory obligations.

Section 80-IA deduction attaches to eligible rail and power undertakings and remains available after amalgamation; captive use does not bar eligible-profit computation. Investment allowance was available for capital work-in-progress components installed and commissioned as part of an integrated plant, while balance additional depreciation could be claimed in the succeeding year. Sales-tax incentives linked to establishing units in backward areas were capital receipts, and further section 14A disallowance required recorded dissatisfaction with the taxpayer's accounts. Valid TDS/TCS certificates supported credit subject to verification. Research deduction could not be limited to Form 3CL quantification for the relevant period, and uncredited refund interest could not increase book profit. CSR assets did not qualify for depreciation; corporate guarantee pricing was 0.5%.

Madhya Pradesh GST administration is amended to provide automatic revocation of registration suspension on filing pending returns, re-credit of electronic credit ledger amounts after repayment of erroneous refunds, and UPI and IMPS payment options. Interest on delayed return filing is limited, in specified circumstances, to tax paid through the electronic cash ledger. Refund procedures cover export of electricity, export valuation, shipping-bill mismatches, and electronic transmission of withheld export refund claims. FORM GSTR-3B, GSTR-9 and GSTR-9C disclosures are revised for electronic commerce supplies, input tax credit, annual-return reporting and HSN particulars.

Scientific research approval is granted to Sir Ganga Ram Trust Society, Delhi, for donation-related tax treatment under the Income-tax Act, 2025, for tax years 2026-2027 through 2030-2031. The institution must comply with prescribed conditions, file an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide each donor a Form No. 16 certificate specifying the donation amount.

Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted under the customs valuation framework. Values for crude palm oil, refined and other palm oil, crude soybean oil, brass scrap and areca nuts remain unchanged. Gold and silver in specified concessional and other qualifying forms are assigned tariff values per prescribed unit of weight. The substituted tables take effect from 11 August 2026.

Correction of the enabling provision for the amendment to the State GST notification dated 14 November 2017 removes the reference to section 16(1). The amendment is to be read as made solely in exercise of powers under section 11(1), on the recommendations of the Council.

Madhya Pradesh SGST corrigendum corrects the wording in Notification No. F-A-3-81-2017-1-V(53), dated 26 July 2022. The phrase "Following further amendments in this" is substituted with "rescinds the", clarifying that the relevant regulatory action is rescission.

Foreign-exchange market conditions placed the rupee under pressure against the US dollar amid West Asia uncertainty, higher crude oil prices, and weaker domestic equity markets. Foreign institutional investor inflows and Reserve Bank of India intervention supported the rupee and limited further depreciation. Reported dollar sales through state-run banks helped contain downside pressure despite rising Brent crude prices and uncertainty concerning the Strait of Hormuz.