Mutual fund registration now uses consolidated Form A for sponsor approval and AMC registration compliance disclosures.
Mutual fund registration applications are consolidated into a revised single Form A while retaining two stages: sponsor in-principle approval and final AMC registration. Stage I requires sponsor identity, ownership, financial capacity, eligibility-route compliance, regulatory-history checks, fit-and-proper declarations, customer-grievance systems, compliance arrangements and relevant policies. Additional disclosures apply to Pooled Investment Vehicle and Private Equity fund sponsors. Stage II requires AMC constitutional, capital, governance, infrastructure, investor-service, IT, cybersecurity, business-continuity, compliance and conflict-management information, supported by declarations of truth, completeness and regulatory compliance.

NDCF computation permits debt-funded road maintenance add-backs subject to unitholder approval, auditor certification, and enhanced borrowing disclosures.
NDCF computation for InvITs permits add-back of road-project major-maintenance payments funded by external borrowing at HoldCo/SPV and Trust levels. The add-back requires project-specific unitholder approval, prescribed explanatory disclosures, and statutory-auditor certification that expenditure complies with concession-agreement obligations and is externally debt funded. Periodic reporting must separately identify major-maintenance borrowing, outstanding debt, net borrowing ratio components, and debt maturity profiles.

Online bond platform regulation expands permitted offerings while requiring overseas-product labelling, tax-bond disclosures, and certified compliance officers.
Online Bond Platform Providers may offer products, securities and services regulated by financial-sector regulators, including IFSCA-regulated offerings, and specified capital-gains tax-exemption bonds. Non-SEBI-regulated offerings must follow the respective regulator's requirements and have a stated grievance-redressal mechanism. IFSCA products require FEMA compliance and clear international or overseas labelling. Tax-specific bonds require issuer-based grievance disclosures, material feature disclosures and prominent eligibility-related tax-benefit warnings. OBPPs must appoint a certified compliance officer under the applicable stock-broker framework.

NBFC factoring remittance reporting streamlines IRM identification and enables exporters to self-certify electronic bank realisation certificates.
NBFC Factors remitting foreign-currency factoring proceeds to AD-I Banks must use the specified SWIFT message text so that AD-I Banks do not create Inward Remittance Messages for those funds. For Indian-currency funds released after export-bill discounting without a SWIFT message, customers seeking IRMs must approach the relevant Factor. Exporters may view NBFC Factor-linked remittance data on the DGFT portal and self-certify Electronic Bank Realisation Certificates by matching remittance details with invoices or shipping bills.

Commodity derivatives stress testing adopts a lower Z-score threshold for replacing extreme historical price movements in clearing risk assessments.
Commodity derivatives stress testing now requires extreme price movements in peak historical return scenarios to be replaced where they exceed a Z-score of 5 rather than 10. Maximum percentage price rises and falls for each underlying over the applicable margin period of risk during the preceding 15 years remain the relevant historical scenarios. Z-scores continue to be calculated using the mean and sigma of returns over that period. The revised methodology applies immediately to recognised clearing corporations in the Core Settlement Guarantee Fund framework.

Enhanced due diligence for dealings with identified Bhutanese firms is advised to mitigate trade and payment risks.
DGFT advises heightened vigilance in dealings with M/s Legoy Powersports, Thimphu, and M/s Druk A-Z Store, Thimphu, following unresolved complaints and lack of substantive cooperation. Trade stakeholders must conduct comprehensive due diligence, assess transaction risks, sensitise trade participants, and consider the concerns when processing applications, extending credit support, providing trade facilitation, or issuing certifications. Adverse experiences, payment-related issues, contractual disputes, and other relevant information should be promptly reported to DGFT.

Municipal debt securities framework revises private-placement denominations, pooled-finance escrow safeguards, credit enhancement options, and financial-results disclosure timelines.
Privately placed municipal debt securities may have a face value of Rs. One Lakh or Rs. Ten Thousand; lower-face-value securities require fixed maturity and cannot have structured obligations. Pooled finance vehicles and special purpose vehicles must maintain a two-step escrow arrangement, including interest payment and sinking fund accounts, and retain one year's interest obligation in the interest payment account. Listed municipalities must submit half-yearly unaudited results within sixty days and annual audited results with the audit report within ninety days.

Wheat export quota utilization determines eligibility for reallocation, while unused quantities may be pooled for redistribution among eligible exporters.
Wheat export quota allocations are reviewed according to utilization and requests for additional quantities or surrender. Exporters must provide a Chartered Accountant-certified utilization certificate, shipping bill details, and supporting justification, export contracts, or purchase orders. Additional allocation requests also require a corresponding online amendment application. Further allocation may be considered where more than half of the authorized quantity has been used, while unused quantities under lower-utilization authorizations may enter a common pool for redistribution. Delayed or incomplete submissions may result in reallocation and exclusion from future restricted export authorizations.

Interest subvention administration shifts to EXIM Bank, while RBI continues processing supplementary export-credit claims for the transitional quarter.
Interest Subvention Support under the Export Promotion Mission-Niryat Protsahan is transitioned from RBI to EXIM Bank as implementing agency from 1 April 2026. EXIM Bank will manage operationalisation, portal workflows, verification and claim settlement. Lending institutions must pass subvention benefits upfront to eligible MSME exporters and submit externally audited reimbursement claims to EXIM Bank. EXIM Bank will verify IEC-specific annual ceilings, process monthly reimbursements and submit consolidated fund claims. Supplementary or additional claims for the January-March 2026 quarter will continue to be processed by RBI.

Compulsory registration for Television Sets under IS 18112:2022 receives an extended compliance implementation timeline.
Compulsory registration compliance for Television Sets under IS 18112:2022 under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 has been deferred. The implementation date has been extended from 26 July 2026 to 26 January 2027. Customs formations are to sensitise officers regarding the revised timeline and report any implementation difficulties to the Board.

Start-up exporter visibility expands through Source from India registration, including an active-IEC exception for eligible DPIIT-recognized start-ups.
DPIIT-recognized start-ups may register on the "Source from India" feature of the Trade Connect ePlatform and receive a unique start-up badge where applicable eligibility conditions are met. A special exception allows such start-ups to register despite not meeting general exporter eligibility requirements, provided they hold an active IEC and are not included in the Denied Entity List. Users must link their Trade Connect accounts to eligible IECs, submit export details and declarations, and obtain approval before their microsites become publicly visible.

Customs-area and custodianship continuity follows the CFS name change, preserving prior cargo-handling duties, liabilities, and statutory obligations.
The Customs Area and custodianship status of the container freight station previously operating as M/s. APM Terminals India Private Limited continue under its changed name, M/s. Maersk Logistics & Services India Private Limited. The revised name must be used in Customs Department documentation. The existing Customs Area designation and custodianship for import and export cargo remain unchanged, and the custodian continues to bear responsibility for pending litigation, statutory obligations, tax disputes, show-cause notices, and arrears under its former name.

Risk-based postal import clearance requires electronic presentation, targeted examination, consolidated document requests, and duty-paid release through the FPO application.
Personal postal imports through Foreign Post Offices are processed through the FPO Import Application using risk-based assessment and system-based facilitation. Postal authorities must electronically present imported articles on arrival. Physical examination is limited to risk-selected or otherwise identified articles, with reasons recorded for examination of facilitated articles. Additional documents may be sought through a specific and consolidated Document Call Letter. Clearance is issued after assessment and Customs formalities, and delivery is prohibited until clearance is authorised and applicable Customs duty is paid or realised.

Voluntary duty payment records enable paperless EODC processing, with portal data recognised as the official payment record.
Voluntary duty payment data received from Customs/ICEGATE is integrated into the DGFT portal for digital processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only portal-displayed payment details are recognised for EODC processing and closure. Authorisation holders should provide correct licence and IEC details, verify displayed payments before applying, and report discrepancies through the helpdesk. Regional Authorities must rely on portal-displayed records for payments made on or after August 1, 2026.

Tariff Rate Quota applications under the India-United Kingdom trade agreement receive an extended online submission deadline for calendar year 2026.
Online applications for allocation of Tariff Rate Quota under the India-United Kingdom Comprehensive Economic and Trade Agreement for calendar year 2026 may be submitted up to 9 August 2026. The extension follows representations from trade and industry. All other terms and conditions governing Tariff Rate Quota allocation remain unchanged.

Inventory-based cross-border e-commerce compliance requires exporter registration, seller visibility, traceable inventory, certified controls, and regulated returns.
The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF 9A, maintain linked digital inventory records, ensure seller-declared goods match inventory, and secure destination-country compliance before export. Sellers must receive specified inventory visibility and timely seller-attributable export benefits. The framework regulates returned consignments, requires independent compliance certification and five-year record preservation, and provides a DGFT-based dispute-resolution process while preserving micro and small enterprise seller rights. Registration changes must be notified within 30 days, and non-compliance or false information may attract regulatory and legal action.

Customs area expansion appoints the terminal operator as custodian and cargo service provider, subject to security and licence conditions.
The additional land parcel allotted to M/s Gateway Terminals India Pvt. Ltd. is included in its existing Customs Area, and the operator is appointed custodian and Customs Cargo Service Provider for that area. The area may be used for authorised customs-related handling of EXIM cargo under the applicable licence. The provider must comply with customs and cargo-handling requirements, maintain prescribed security and infrastructure, and obtain prior approval for changes in layout, boundary or use. Approval remains co-terminus with the land licence unless earlier modified, withdrawn or cancelled.

International transshipment container movement replaces gate verification with terminal operator checks while preserving customs control and discrepancy reporting.
International Transshipment-FCL container movement between Port Terminals and designated CFSs no longer requires physical verification by the Preventive Officer at the terminal gate. Port Terminal Operators must verify container numbers and seal integrity, using the EIR copy for exit movements. Customs control continues through the Custodian-cum-Carrier Bond. Container-number or seal discrepancies must be reported immediately to the jurisdictional AC/DC, and further processing requires permission of the proper officer. Other SOP requirements and Customs Act checks remain applicable.

Mining enforcement information sharing enables GST scrutiny of suppressed supplies, tax evasion, and wrongful input tax credit claims.
CGST Zones must coordinate with State Mining Authorities to obtain and analyse information on illegal mining, mineral transportation, seizures, mining-lease action, excess extraction and related violations for potential GST implications. Each Zone must appoint a Nodal Officer, establish periodic information sharing, initiate action where warranted, disseminate intelligence to relevant formations, and hold periodic review meetings to address operational issues.

PaRRVA enrolment deadline for advisers and analysts communicating certified past performance data is extended to support framework implementation.
Enrolment with the Past Risk and Return Verification Agency (PaRRVA) for registered Investment Advisers and Research Analysts intending to communicate certified past performance data to clients, including prospective clients, has been extended to September 3, 2026. Investment Advisers and Research Analysts wishing to make such communications must enrol with PaRRVA by the extended deadline. The extension is intended to facilitate smooth implementation of the framework.