GST system has introduced a new tool called IMS Offline Utility (v1.0) which will help taxpayers to work on IMS (Invoice Management System) data without staying online all the time. This utility is Excel-based, so users can download their IMS data, make changes or take action in Excel, and then upload it back to the GST portal later. This will make the work more easy, specially...

Please click on the link below to access the detailed advisory for taxpayers wherein the system-calculated interest for the February 2026 period which has been wrongly calculated and auto-populated in the March 2026 GSTR-3B. The advisory elaborates the process that needs to be followed by taxpayer for correct calculation of the interest.

Additional Commissioner Namrita Dogra chairing a workshop at Jammu on Monday.
Excelsior Correspondent
JAMMU, Apr 13: Jammu and Kashmir State Taxes Department (STD) today organized a comprehensive training workshop for representatives of Common Service Centers (CSCs) operating across Jammu, Samba and Kathua districts.

The initiative aimed at enhancing awareness and strengthening compliance in Goods and Services Tax (GST) procedures.
Chaired by Additional Commissioner Administration and Enforcement Jammu, Namrita Dogra, the participants were sensitized about various aspects of GST, including registration procedures, return filing and overall compliance requirements.

Department's officials also educated CSC operators on different types of fraud that may occur during the registration and return filing processes, emphasizing the need for vigilance and adherence to prescribed norms.
The participants were further apprised of the legal implications and consequences of any wrongdoing under the GST framework, encouraging them to maintain transparency and integrity in their operations.

In a significant ruling, the Karnataka High Court has held that pigmy agents—engaged in collecting deposits for banks—are to be treated as employees and not independent contractors, thereby exempting their remuneration from Goods and Services Tax (GST).

The order was passed by a single-judge bench of Justice M. Nagaprasanna while hearing a petition filed by Karnataka Vikas Grameena Bank challenging a show-cause notice issued by the Deputy Commissioner of the State Commercial Taxes Department. The court not only ruled in favour of the bank but also quashed the show-cause notice.

The bench observed that pigmy agents function under the complete control and supervision of banks, much like regular employees. They are required to maintain security deposits with the bank and are assured minimum remuneration. Additionally, they are entitled to benefits such as gratuity, which are typically associated with employment rather than contractual arrangements.

Revenue from the Goods and Services Tax (GST) revenue in the Commercial Taxes Department in Telangana increased 15 percent over the past three months.

Disclosing this at a meeting of a Cabinet Sub-Committee on revenue generation here on Friday, Deputy Chief Minister Bhatti Vikramarka Mallu said the Registration Department has also recorded revenue growth. The actual numbers on revenue are yet to be released.

The use of modern technologies like AI, continuous monitoring of tax revenues across departments, and systematic administration led to increased revenue generation.

The state govt plans to create an Al defence as rising GST input tax credit (ITC) scams cost the state exchequer thousands of crores of rupees. The models based on Al and machine-learning (ML) will help the govt detect fraudulent entities and transactions.
The commercial tax division of the state's finance department has tied up with BISAG-N (Bhaskaracharya National Institute for Space Applications and Geo- informatics) to develop a comprehensive system to detect ITC scams. Official sources said that with crores of transactions getting registered every year, the use of Al and ML to identify fraudulent ones has become the need of the hour.
A key govt source said that about 29 crore transactions related to input credit get registered in the state every year. "It is almost impossible to manually check and verify the authenticity of every transaction. The govt has decided to seek the services of BISAG to find a workable solution to malpractices in ITC," sources said.

While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.

To address these issues, GSTN has now made the pre-deposit field editable at the time of filing the appeal, from April 6th, 2026. This allows taxpayers to modify the pre-deposit percentage as applicable to their specific case and calculate and pay the required amount accordingly while submitting the appeal. The appellate authority will subsequently verify the correctness of the pre-deposit amount and the mode of payment during the adjudication of the appeal.

The Goods and Services Tax (GST) Council is likely to meet in late June or July after the current round of state elections is completed, and new governments are sworn in.

Sources familiar with the development said that as of now, there are no meetings of the GST Council scheduled. “The meeting of the GST Council will take place once the process of state elections and formation of governments is over. The new finance ministers from these states will be members of the Council,” the source pointed out, adding that a meeting is likely not before late June.

Four states and one Union Territory—Tamil Nadu, Assam, Keralam, West Bengal and Puducherry—are set to go to polls this month. Voting in Assam, Keralam and Puducherry is taking place on April 9. Counting of votes for all four states and UT is scheduled on May 4, following which government formation will take place.

The Central Board of Indirect Taxes and Customs (CBIC) on Friday conducted a hybrid outreach programme in the national capital to familiarise stakeholders with the Duty Deferment Scheme for Eligible Manufacturer Importers (EMI), a key trade facilitation measure announced in the Union Budget 2026-27.

The session, organised in New Delhi, brought together senior officials and industry representatives to discuss the framework, benefits and operational aspects of the scheme, according to a statement issued by the finance ministry, reported news agency ANI.
Yogendra Garg. Member (Customs), CBIC, Manish Kumar, Chief Commissioner, Delhi Customs; Sanjay Gupta, Chief Commissioner, Delhi Customs (Preventive) Zone; and Akhil Kumar Khatri, Chief Commissioner, DIC, were among those present, along with representatives from trade bodies and industry.

The Central Government has introduced the Baggage Rules, 2026, along with the New Customs Baggage (Declaration and Processing) Regulations, 2026 and a Master Circular. These updates are designed to make travel easier, faster, and more transparent for international passengers.

“These rules are designed to make international travel hassle-free while keeping pace with rising passenger volumes and modern travel needs,” a government spokesperson said, according to PIB.

Higher duty-free allowances
The new rules increase duty-free allowances for travellers. Residents, tourists of Indian origin, and foreigners holding valid visas (other than tourist visas) can now bring goods worth up to Rs 75,000 without paying customs duty.

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a deferred customs duty payment facility for eligible manufacturer importers. The step, first announced in the FY27 budget, is aimed at helping companies effectively manage cash flows and working capital, supporting local manufacturing.

The trust-based "Eligible Manufacturer Importer" (EMI) scheme, effective April 1, will allow approved companies to defer customs duty payments, the CBIC said, adding it has also notified eligibility criteria and operational guidelines for the programme.

Applications under the EMI scheme can be submitted online from March 1, 2026, and the facility will run through March 31, 2028. Under this initiative, EMIs would be able to clear imported goods without paying customs duty at the time of clearance. Instead, the applicable duty can be paid on a monthly basis as prescribed under the Deferred Payment of Import Duty Rules, 2016.

Revenue Secretary Arvind Shrivastava on Thursday stated that customs procedures should actively facilitate Indian exporters’ entry into global markets by providing greater speed and certainty, aligning with the country’s push to expand manufacturing and support key economic segments.

Speaking at the National Symposium on Customs Reform 2026, Shrivastava highlighted the strategic role of customs administration in India’s economic transformation. “Customs administration occupies a uniquely strategic position in this transformation. It is not merely a regulatory authority but also an institution that enables economic growth, strengthens supply chains, protects society, and enhances India’s global competitiveness,” he stated.

The Revenue Secretary underscored the need for the next phase of customs reforms to rely on greater trust in stakeholders and deeper integration of technology, given the increasing complexity and digital nature of India’s trade ecosystem.

The Central Board of Indirect Taxes and Customs (CBIC) will on Thursday launch single-window platform SWIFT 2.0, release the Digital Travellers Guide; and the revamped Atithi app.

The finance ministry, in a statement, said that Union Minister of State for Finance Pankaj Chaudhary will preside over the International Customs Day 2026 along with Arvind Shrivastava, Secretary, Department of Revenue; Vivek Chaturvedi, Chairman, CBIC; and other officials.

SWIFT is a single-window platform to ensure digital clearance for exports and imports. Atithi app is meant for international passengers to get their baggage cleared from customs while arriving in India.

The Central Board of Indirect Taxes and Customs (CBIC) is set to introduce the proposed Eligible Manufacturer-Importer (EMI) scheme by March 1, with a draft framework expected to be released in five to six days for stakeholder consultation, a top official said on Thursday. Addressing a media interaction in Mumbai, CBIC Chairman Vivek Chaturvedi said the scheme will initially be introduced for two years, offering eligible manufacturer-importers a "preview" of the benefits under the new framework, PTI reported. - Manufacturers who are not currently Authorised Economic Operators (AEOs) will receive benefits under this scheme for a period of two years, during which they must comply with the prescribed norms to obtain AEO certification, officials clarified.

The Indian government today notified a major change in customs rules to help smaller businesses and exporters find it easier to claim duty benefits. The government has overhauled customs rules to put exports sent by post at par with regular cargo exports, making it easier for exporters and smaller businesses to claim incentives such as duty drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Remission of State and Central Taxes and Levies (RoSCTL) schemes. In a series of notifications issued on Thursday, the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC) have allowed electronic export entries filed for postal shipments to be treated the same as shipping bills or bills of export.

All provisional assessments under customs will have to be completed within two years as per guidelines notified by the Central Board of Indirect tax and Customs on Tuesday. These rules specifying timelines and procedures for finalising provisional assessments under the Customs Act follow an announcement in the FY26 budget. Experts say the step will be a gamechanger in giving certainty and clarity in customs administration, resulting in the release of blocked working capital, reduced compliance costs, and greater predictability in supply chains, which had been pain points for businesses. The latest guidelines permit voluntary duty payments in the provisional assessment phase for any adjustments against the final duty. "This is a crucial move that is likely to deliver significant tax certainty and will be instrumental in unlocking capital currently tied up in additional duties, bank guarantees, and bonds," said Saurabh Agarwal, tax partner at EY.

The Central Board of Indirect Taxes and Customs (CBIC) Wednesday announced the establishment of four interim boards to take care of pending applications filed to settle customs and excise related matters before the Customs Central Excise Settlement Commission, which stands abolished from April 1. The move is in line with an announcement in this regard in the last budget. The boards are expected to operate temporarily until a permanent dispute resolution framework is finalised. The four interim boards will be operational in Delhi, Chennai, Mumbai and Kolkata, the CBIC said.

The amendments in the customs rules to tighten checks on goods imported under free trade agreements (FTAs) could make it harder for businesses to do imports at concessional duties and may increase compliance cost, economic think tank GTRI said on Sunday. However, it said the move would curb the misuse of FTAs as India has seen repeated instances where goods originating from non-FTA countries, such as China, were rerouted through FTA member countries like Vietnam or Singapore to exploit preferential duty benefits. On March 18, the Ministry of Finance issued a notification, introducing amendments to the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). The amendment replaces the term, "Certificate of Origin" (CoO), with a broader term, "Proof of Origin", across various rules and forms under the CAROTAR framework, the Global Trade Research Initiative (GTRI) said.

The Central Board of Indirect Taxes & Customs’(CBIC) ‘e-Office’ application services remain non-functional since February 9, primarily affecting Customs clearance process. A senior official in the CBIC told FE that the issue is likely to be resolved within the next two days, and till then officers in the Department have been asked to grant urgent approvals, or handle other business, through physical means. e-Office is an application developed by the National Informatics Centre (NIC), to carry out office work of the CBIC electronically. The CBIC’s Directorate General of Performance Management (DGPM) oversees the functioning of the application.

Sanjay Kumar Agarwal, chairman of the Central Board of Indirect Taxes & Customs (CBIC), spoke to Monika Yadav and Asit Ranjan Mishra in New Delhi about the need to amend rules in the Central Goods and Services Tax Act to overturn the Supreme Court’s (SC’s) order in the Safari Retreats case. Edited excerpts: Can you explain why the retrospective amendment concerning Safari Retreats was introduced in the Budget when the government has already filed a review petition in the SC? That was purely a drafting error in the Act. Despite the high court order in the Safari Retreats case, many could have claimed input tax credit, but very few did — so few they can be counted on one hand.