The Directorate General of Foreign Trade vide notification no.25/2025-26 has amended the Diamond Imprest License, removing the exemption on Integrated GST and Compensation Cess for imports, and now allows a provisional CA certificate if the latest ITR is not filed, provided the actual return is submitted by December 31st of the application year. This notification is yet to be published in the Gazette. Please refer the notification for more details.