The QCO represents a significant regulatory intervention aimed at aligning domestic manufacturing with global quality benchmarks while protecting consumers and strengthening industrial competitiveness.

The article examines the statutory framework governing adjusted total turnover, the characterization of SEZ-DTA supplies under GST and SEZ law, and the tension between legal theory and practical implementation.

Force Majeure has gained its spot back on the front-page news once again within the same decade due to the ongoing war in West Asia. Last invoked at this scale during the pandemic, Force Majeure is no longer a boiler plate clause, many times overlooked at the time of signing of any contract.

In this article, the authors have discussed the concept of updated returns, the changes proposed by Union Budget 2026, its impact and the hits and misses of the amendment.

On 16 February 2026 the Reserve Bank of India notified Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026 which amends the provisions of the Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 (‘New Framework’), revamping the regulatory framework for external commercial borrowings (‘ECB’) in India.