Daily Updates

DGFT: Clarification issued for export conditions for 2G Ethanol (HS 22072000) under restricted authorization, requiring BIS compliance, DGFT authorization, feedstock certification, and adherence to FTP, notification provisions, and destination country requirements. (Trade Notice No.12/2025-26 dated 24.09.25)

DGFT: The SCOMET List under Appendix-3 of Schedule-II (ITC HS 2022) has been revised. The updated list, aligned with multilateral regimes, takes effect 30 days from issuance. (Notification 31/2025-26 dated 23.09.25)

DGFT: Export of 2G Ethanol under ITC(HS) 22072000 is restricted. Export is now allowed only with valid Export Authorisation and feedstock certification, effective immediately. (Notification 32/2025-26 dated 24.09.25)

Income Tax: It is clarified that Section 87A rebate wrongly allowed on incomes taxed at special rates will be rectified, raising demands. Interest u/s 220(2) is waived if demands are paid by 31.12.2025. (Circular No. 13 /2025 dated 19.09.25)

Customs  CBIC clarified that communications via eOffice public option need not carry a separate DIN; the system-generated Issue Number shall be deemed the valid DIN, verifiable on CBIC’s online utility. (Circular No. 23/2025 -Customs dated 23.09.25)

GST: The Government issued FAQs on GST Grievance Redressal. Users can raise complaints via NCH toll-free 1915, WhatsApp 8800001915, or INGRAM portal for issues on GST rate change benefits. (FAQ dated 23.09.25)

GST: It is clarified that in eOffice, the system-generated Issue Number will serve as the DIN, eliminating separate DINs. A new online utility allows taxpayers to verify these Issue Numbers directly. (Circular No. 252/09/2025 – GST dated 23.09.25)

GST: The GSTN has updated the Invoice Management System (IMS). Taxpayers can keep specified records pending only for one tax period, declare actual ITC, and save remarks. Effective prospectively from October period. (Advisory dated 23.09.25)

DGFT Import of ATS-8 below USD 111/kg is restricted till 30.09.2026 under ITC HS Chapter 29. Exemption applies to Advance Authorization holders, EOUs, and SEZ units, excluding Domestic Tariff Area sales. (Notification No. 30/2025-26 dated 18.09.25)  

Customs: Anti-dumping duty on Fluoroelastomers (FKM) imports from China PR, earlier imposed via Notification 40/2020, is extended until 26 February 2026. (Notification No. 29/2025-Customs (ADD) dated 19.09.25)

Customs: Anti-dumping duty on Toluene Di-Isocyanate (TDI) imports from the European Union and Saudi Arabia, earlier imposed via Notification 28/2021, is extended until 01 March 2026. (Notification No. 28/2025-Customs (ADD) dated 19.09.25)

FAQs-4 issued on 18-09-2025 supersedes the 09-09-2025 advisory, permitting voluntary re-stickering of unsold stock prices till 22-09-2025 without ads, requiring dealer circulars, compliance checks, and consumer intimation through communication channels. (Advisory dated 18.09.25)

GST: FAQs-3 on revised GST rates clarifies changes in CGST, exemptions, handicrafts, compensation cess, and petroleum imports, while existing rates for most bricks under composition remain unchanged as per relevant notifications. (Advisory dated 18.09.25)

GST: GST on renewable energy devices reduced to 5% from 22-09-2025, lowering solar costs, saving farmers ₹1,750 crore, reducing project expenses, creating 5–7 lakh jobs, and aiding India’s 500 GW target. (Press Release dated 18.09.25)

GST: Effective 01-10-2025, provisional refunds will be barred for taxpayers lacking Aadhaar authentication and for those supplying specified goods, including areca nuts, pan masala, tobacco, and essential oils. (NOTIFICATION NO. 13/2025-CENTRAL TAX dated 17.09.25)

GST: From 01-10-2025, provisional refunds will not be granted to taxpayers without Aadhaar authentication or those dealing in specified goods like areca nuts, pan masala, tobacco, and essential oils. (NOTIFICATION NO. 14/2025 – CENTRAL TAX dated 17.09.25)

GST: Amendments have been made to Notification No. 21/2018–CT (Rate) replacing the entire Table on handicraft goods exemptions. The revised provisions take effect from 22nd September 2025. (NOTIFICATION 13/2025- CENTRAL TAX (RATE) dated 17.09.25)

GST: From 01-10-2025, provisions of Finance Act 2025 covering changes in definitions, time of supply, ITC on plant and machinery, return filing, appeals etc. will come into force. (NOTIFICATION NO. 16/2025 – CENTRAL TAX dated 17.09.25)

GST: GST on specified construction materials like fly ash bricks and building bricks is fixed at 12% from 22-09-2025. (NOTIFICATION NO. 14/2025-CENTRAL TAX (RATE) dated 17.09.25)

GST: Appeals to the GST Appellate Tribunal can be filed till 30-06-2026 for orders communicated before 01-04-2026; thereafter, appeals must be filed within three months of communication. (NOTIFICATION NO. S.O. 4220(E)  dated 17.09.25