Insights - Osgan Consultants

Government Reinstates RoDTEP Benefits for Advance Authorisation, SEZ, and EOU Exporters Effective June 1, 2025

In a significant move to bolster India’s export competitiveness, the Government of India has announced the restoration of benefits under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exporters operating under Advance Authorisation (AA), Special Economic Zones (SEZs), and Export-Oriented Units (EOUs). This reinstatement will take effect from June 1, 2025. […]

“GST appeal pre-deposit Supreme Court ruling May 2025 – OSGAN Consultants infographic”

Supreme Court Allows Use of Input Tax Credit for 10% GST Appeal Pre-Deposit: Major Relief for GST-Registered Taxpayers

By OSGAN Consultants Pvt. Ltd.Your Trusted Partner for Business Setup & Compliance in India IntroductionThe recent Supreme Court judgment permitting businesses to use their Electronic Credit Ledger (ECL) for making the mandatory 10% pre-deposit in Goods and Services Tax (GST) appeals marks a landmark development in Indian tax litigation. This ruling not only alleviates cash […]

RBI’s Draft FEMA Regulations 2025: A Comprehensive Guide for Indian Exporters and Importers

The Reserve Bank of India (RBI) has initiated a major regulatory transformation with the release of the Draft Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2025. This landmark reform is set to redefine India’s foreign exchange management landscape by streamlining trade-related compliance under FEMA, 1999, improving ease of doing business, and […]

Understanding Norms Fixation Under the Advance Authorisation Scheme: A Guide for Exporters

The Advance Authorisation Scheme, governed by the Foreign Trade Policy (FTP) 2023 , is a vital export promotion tool. It allows duty-free import of inputs that are physically incorporated in export products. But at the heart of this scheme lies a critical process known as norms fixation — a mechanism that determines the quantity of […]

Electronics Component Manufacturing Scheme

The Ministry of Electronics & IT has officially launched the Electronics Component Manufacturing Scheme (ECMS) — a transformative policy aimed at building a self-reliant and globally competitive electronics manufacturing ecosystem in India. 🔹 Total outlay of ₹22,919 crore🔹 Focus on Sub-assemblies, Bare & Selected Components, and Capital Equipment🔹 Structured incentives: Turnover-linked, Capex, and Hybrid models🔹 […]

RBI Amends FEMA Compounding Rules: Penalty Capped at INR 2,00,000 for Certain Contraventions

The Reserve Bank of India (RBI) has recently announced a significant amendment to the Master Directions on Compounding of Contraventions under FEMA, 1999. This amendment, issued via circular on April 22, 2025, provides relief to businesses and individuals by capping the maximum penalty amount at INR 2,00,000 for specific types of FEMA contraventions. This move […]

Department of Revenue under Ministry of Finance Notifies: GST Appellate Tribunal (Procedure) Rules, 2025

The Ministry of Finance, has officially notified the Goods and Services Tax (GST) Appellate Tribunal (Procedure) Rules, 2025, marking a significant milestone in India’s indirect tax (‘GST’). These new rules aim to streamline the operations of the Tribunal, ensuring faster adjudication of disputes under the GST regime. The said rule is divided into 15 chapters, encompassing […]

MOOWR Scheme: Unlock Duty Deferment & Boost Manufacturing Competitiveness in India

Introduction to MOOWR Scheme The MOOWR Scheme (Manufacture and Other Operations in Warehouse Regulations, 2019) is a game-changing initiative by the Government of India under the Customs Act, 1962. This scheme allows manufacturers to import goods without upfront payment of customs duty, enabling duty deferment and increased liquidity—a boon for companies looking to improve their […]

Authorised Economic Operator (AEO) Certificate under Indian Customs Law

The Authorised Economic Operator (AEO) certification is a flagship initiative under the World Customs Organization (WCO) SAFE Framework of Standards, adopted by India under its Customs Modernization Programme. The scheme, implemented by the Central Board of Indirect Taxes and Customs (CBIC), seeks to enhance international supply chain security and facilitate legitimate trade. Statutory Framework The […]

Understanding Overseas Investment Regulations under FEMA: A Comprehensive Guide

Introduction With globalization redefining business boundaries, Overseas Investments by Indian entities and individuals have witnessed a steady rise. Whether it’s setting up a wholly owned subsidiary abroad or acquiring shares in a foreign company, such cross-border transactions are governed under the Foreign Exchange Management Act, 1999 (FEMA). This blog demystifies the Overseas Investment (OI) regulations […]

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