DGFT: The provisions relating to Diamond Imprest Authorisation (DIA) notified vide Public Notice No. 42/2024-25 dated 21.01.2025 have been renumbered. [Public Notice No. 26/2025-2026 dated 15.10.2025]
Customs: Updated tariff values for palm oils, gold, silver, and areca nuts have been notified. Changes apply from 16th October 2025. [Notification No. 65/2025-CUSTOMS (N.T.) dated 15.10.2025]
Order blocking credit ledger under Rule 86A set aside as no reasons recorded and post-decisional hearing not given{ Rithwik Projects (P.) Ltd. vs. Union of India [2025] 179 taxmann.com 256 (Bombay)} Facts Petitioner’s electronic credit ledger under GST was blocked by the tax authority invoking Rule 86A of the CGST Rules thus preventing the …
DGFT: The word “Circular” in the item of export description for SION C888 is removed in Public Notice No.05/25 dated 06.05.2025 with immediate effect. [Corrigendum dated 10.10.2025]
DGFT: Import of Sulfadiazine API under Chapter 29 is restricted till 30.09.2026 if CIF value is below ₹1,774/kg. Advance Authorisation, EOU, and SEZ units are exempt from this restriction. [Notification No. 41/2025-26 dated 10.10.2025]
DGFT: The Import Policy condition of items covered under Chapter 70, 73,84 and 85 of ITC (HS) 2022, Schedule —1 (Import Policy) has been revised and will come into effect from 01 .11.2025. [Notification No. 40/2025-26 dated 10.10.2025]
DGFT: New SION C-2049 for Mobile Phones introduced, allowing Regional Authorities to issue Advance Authorisations directly without approval of Norms committee. [Public Notice No. 25/2025-26 dated 10.10.2025]
Income Tax Jhansi Development Authority (PAN: AAALJ0068K) is notified as a tax-exempt authority under section 10(46A)(b) of the Income-tax Act, effective AY 2025-26. This applies as long as it functions under the Uttar Pradesh Urban Planning and Development Act, 1973. [Notification No. 150 /2025/F. No. 300195/37/2024-ITA-I dated 08.10.2025]
Customs: Updated tariff values for palm oils, gold, silver, and areca nuts have been notified. Changes apply from 10th October 2025. [Notification No. 64/2025-CUSTOMS (N.T.) dated 09.10.2025]
Customs The corrigendum has been issued to correct a wording error in Exemption Notification No. 37/2025-Customs dated 17th September 2025 — the term “aircrafts, missiles, etc.” has been replaced with “aircrafts, etc.” which means duty exemption no longer applies to import of missiles. [Corrigendum dated 09.10.2025]
Customs The CBIC has reviewed the implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018. Sea Arrival and Departure Manifests are now implemented PAN India, while the Stuffing Message (SF) has begun pilot testing at ICD Tughlakabad and CFS-Sattva (Chennai). Remaining messages will be operational by 31st December 2025, and the transitional provisions …
GST GSTN clarifies no changes in GSTR-3B filing from Oct 1, 2025. ITC auto-population, GSTR-2B generation, and credit note handling remain as per existing process. [GSTN Advisory dated 08.10.2025]
GST From Oct 2025, 90% GST refunds including “IDS” will be provisionally sanctioned for low-risk cases; officers can withhold on written reasons. Notified categories of taxpayers are excluded from provisional refund sanction. [Instruction No. 06/2025-GST dated 03.10.2025]
DGFT The deadline for filing Annual RoDTEP Return (FY 2023-24) with Rs. 10,000 fee is extended from 30.09.2025 to 30.11.2025. [Public Notice No. 24/2025-2026 dated 03.10.2025]
DGFT: Certificate of Inspection for rice exports is now required only for EU, UK, Iceland, Liechtenstein, Norway, and Switzerland. Other European countries are exempt for six months. [Notification No. 39/2025-26 dated 03.10.2025]
DGFT: A one-time export of 100 MT Wheat Seed (DWR-162) from University of Dharwad to Indonesia via NCEL is allowed, subject to certification by the University or Karnataka Agriculture Department. [Notification No. 38/2025-26 dated 03.10.2025]
DGFT: Exports of De-Oiled Rice Bran, which were earlier prohibited, are now allowed with immediate effect. [Notification No. 37/2025-26 dated 03.10.2025]
DGFT Exports of agricultural commodities such as milk, rice, wheat, oils, sugar, and salt, to Bhutan are exempted from all restrictions and prohibitions, effective immediately. [Notification No. 36/2025-26 dated 03.10.2025]
Customs: The Principal ADG/ADG of NCTC-Pax (DGARM) is appointed as Principal Commissioner/Commissioner of Customs with all-India powers to handle and process passenger name record (PNR) data under the 2022 Regulations. They are also designated as the proper officer for functions under sections 30A and 41A of the Customs Act. [Notification No.62/2025-Customs (N.T) dated 01.10.2025]
Customs The corrigendum has been issued to correct an earlier Customs Notification (No. 43/2025-Customs dated 30th Sept 2025) by clarifying that the exemption applies to all goods except Imidacloprid (ISO), instead of “all goods” on imports from Iceland. [Corrigendum dated 01.10.2025]
