September 26, 2025

Quick Overview

The content covers key current affairs relevant for UPSC and CLAT aspirants, including the launch of the Goods and Services Tax Appellate Tribunal (GSTAT) for streamlined tax dispute resolution, proposals for simultaneous elections to improve governance, India’s leadership role in the Global South, progress on SDG 3 (health), global adoption of India’s UPI system, and the proposed Nuclear Liability Fund to boost private investment in nuclear energy. Each topic highlights objectives, benefits, challenges, and policy implications in a concise, exam-oriented manner.

1. Goods and Services Tax Appellate Tribunal (GSTAT)

Why in News: The Union Finance Minister launched GSTAT to streamline GST dispute resolution.

About GSTAT:

  • Statutory body under the Central GST Act, 2017.

  • Hears appeals against orders of Appellate/Revisional Authorities.

  • Provides a unified, independent forum for taxpayers.

Objectives & Functions:

  • "One Nation, One Forum" for all GST disputes.

  • Timely dispute resolution, simplified formats, virtual hearings.

  • Nationwide reach: 31 State Benches + Principal Bench in New Delhi.

  • Composition: 2 Judicial Members, 1 Central Technical Member, 1 State Technical Member per bench.

  • E-courts portal enables online filing, tracking, and virtual hearings.

Benefits:

  • Protects taxpayers’ rights, reduces ambiguity.

  • Encourages MSME, startup, and exporter compliance.

Exam Relevance:

  • UPSC Prelims PYQ: GST exemptions (Cereal grains, eggs, newspapers).

  • Advantages of GST: Single market, improved business certainty.


2. Simultaneous Elections in India

Why in News: Frequent elections hinder reforms; simultaneous elections proposed for governance efficiency.

About:

  • One Nation, One Election: Align Lok Sabha & State Assembly polls.

  • Historical context: Conducted 1952–1967; disrupted due to premature dissolutions.

  • 2024 Bills: Constitution (129th Amendment) & Union Territories Laws Amendment.

Challenges:

  • Logistical complexity, federal concerns, technology needs, legal amendments.

Benefits:

  • Consistency in governance, reduces policy paralysis, cuts costs, allows new political leadership.

Recommendations:

  • High-Level Committee (2023): Two-stage synchronization, unified electoral rolls, smooth conduct via Election Commission and State bodies.


3. India’s Role in Amplifying the Global South

Why in News: India convened a High-Level Meeting at UNGA 80th session to strengthen Southern nations’ voice.

India’s Role:

  • Bridges North-South divides on climate, trade, security.

  • Advocates reforms in UNSC, IMF, World Bank.

  • Leads sustainable development via Mission LiFE, ISA, and Green Hydrogen Mission.

  • Humanitarian & development support through LOCs and operations abroad.

  • Maintains strategic autonomy.

Challenges for Global South:

  • Limited representation in global institutions.

  • Trade and climate inequities.

  • Debt and technological disparities.

South-South Cooperation (SSC):

  • Complements: Addresses development gaps, promotes SDGs, strengthens resilience.

  • Challenges: Geopolitical realignment, selective aid conditionality, shifts in trade patterns.


4. India’s SDG 3 Progress

Why in News: India ranked 99th in SDG Index 2025, showing improvement in health infrastructure.

Current Status:

  • Maternal Mortality Ratio: 97/100,000 births

  • Under-five mortality: 32/1,000

  • Life expectancy: 70 years

  • Out-of-pocket expenditure: 13% of consumption

  • Immunisation coverage: 93.23%

Challenges:

  • Access to healthcare, non-economic factors, socio-cultural barriers, double disease burden, pandemic disruption.

Measures:

  • Universal health insurance, strengthen PHCs & telemedicine, school health education, cross-sectoral convergence, faster implementation of schemes like Ayushman Bharat & Poshan Abhiyaan.


5. Qatar Adopts UPI

Key Facts:

  • NPCI partners with Qatar National Bank.

  • Benefits: Easier transactions for Indians, reduces currency exchange issues.

  • India leads in digital payments: 640M daily transactions, 50% of global real-time payments.


6. Nuclear Liability Fund

Why in News: Proposed under Atomic Energy Bill to promote private and foreign investment.

Need:

  • Nuclear power <3% of electricity; aim to expand 12-fold by 2047.

  • Previous laws deterred foreign investment due to unlimited liability.

Key Features:

  • Covers accidents beyond Rs 1,500 crore.

  • Structured compensation framework.

  • Aligns with CLNDA 2010 and Convention on Supplementary Compensation (CSC, 1997).

CLAT/Exam Relevance Summary (Points)

  • GSTAT: Tax dispute resolution, one forum for India, e-court system.

  • Simultaneous Elections: Governance efficiency, constitutional amendments, election logistics.

  • Global South: India’s leadership in multilateral forums, SSC, climate and trade issues.

  • SDG 3: Maternal & child health, health system challenges, policy interventions.

  • UPI: Digital payments, India’s global fintech influence.

  • Nuclear Liability Fund: Encourages investment, legal safeguards for accidents.



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