India Indirect Tax Digest – 5 December 2025

Summary

This digest, published by BDO India, provides a comprehensive update on recent legislative, judicial, and procedural developments in India’s indirect tax landscape between 19 November and 2 December 2025. The document covers:

1. Goods & Services Tax (GST) Updates

• Legislative changes in Goa and Haryana, including appointment of proper officers and new audit/scrutiny procedures.
• GSTN Advisory: Mandates registered taxpayers to furnish bank account details within 30 days of registration to avoid suspension.

2. Judicial Updates

• Input Tax Credit (ITC): Courts clarified that ITC claimed in GSTR-9 but not in GSTR-3B cannot be summarily rejected; authorities must consider GSTR-9 claims.
• Interest on Deposits: Interest is payable on the entire amount deposited under protest, not just pre-deposit amounts.

3. Customs Updates

• Notifications: Amendments to Project Imports Regulations to include Jaipur Metro Projects.
• SWIFT 2.0: Launch of a digital single window for import/export documentation, onboarding multiple government agencies.
• CAVR Orders: Extended validity for rules on value declaration for imported stainless steel.

4. Foreign Trade Policy

• Procedural changes: Updates to forms and electronic verification for Importer Exporter Code (IEC) applications.
• Export Promotion Mission: Mapping of non-tariff measures and certification requirements for Indian exports.

5. Central Excise, Service Tax, VAT

• Bills Introduced: New Health Security and National Security Cess Bill (targeting pan masala) and amendments to Central Excise for tobacco products.
• Notifications: VAT exemptions for certain liquor sales in Chhattisgarh; transition relaxations for Maharashtra’s upgraded tax system.
• Goa Amnesty Scheme: Deadlines and clarifications for payment and application under the scheme.

6. Judicial Updates (Sales Tax)

• Trademark Export: Sale of trademark to a foreign entity deemed as export under CST Act, following the principle of ‘mobilia sequuntur personam’.

7. Indirect Tax News Flash

Highlights from major news outlets on new taxes, FTA talks, GST 2.0 impacts, and export market developments.

Source BDO

---

---