Sea Cargo Manifest compliance tightens as the SCMTR rollout becomes fully operational and legacy manifest filing is phased out.
Pan-India rollout of the Sea Cargo Manifest and Transhipment Regulations, 2018 is to take effect from 30.06.2026, with no further extension envisaged, and stakeholders are directed to shift fully to the SCMTR framework. Supplementary IGM/EGM filing is disabled at Nhava Sheva Port from that date, while amendments to Bills of Lading are to follow the SCMTR message-based process before Sea Entry Inwards and officer-based processing after Sea Entry Inwards. Stakeholders must ensure registration, system readiness, API connectivity, accurate electronic declarations and compliance with SCMTR timelines.

GST appellate jurisdiction in Uttarakhand is exercised by the Dehradun Bench under prescribed filing procedures and e-filing support.
The Goods and Services Tax Appellate Tribunal State Bench at Dehradun hears appeals from orders of the Appellate Authority or Revisional Authority under the applicable goods and services tax laws throughout Uttarakhand. Appeals must comply with the Goods and Services Tax Appellate Tribunal (Procedures) Rules, 2025, applicable statutory requirements and administrative directions. E-filing guidance, procedural materials and technical support are available through the tribunal portal.

Authorised CFS access restricts cargo clearance and handling activities to designated cardholders and self-pass holding importers or exporters.
Cargo clearance at Container Freight Stations must be undertaken only by duly authorised persons, including specified card holders, Port Trust ID Card holders, and importers or exporters holding a self Customs Pass. Container Freight Stations must enforce the entry restriction. Unauthorised involvement in documentation, entry, delivery, financial transactions, or other cargo-handling activities constitutes non-compliance and may attract remedial action under the cargo-handling regulations.

GSTAT Vijayawada Bench operations shift to new premises, including the Helpdesk, from the notified effective date.
The Goods and Services Tax Appellate Tribunal, Vijayawada Bench, including its Helpdesk, will commence functioning from its new premises at First Floor, Block II, Industrial Park, PVS Landmark, Mangalagiri, Guntur, from 1 July 2026. Taxpayers, departmental authorities, authorised representatives and other concerned stakeholders are informed of the change in the Bench's operational location.

Jurisdiction in GST migration cases: prior valid actions remain effective, while the transferee authority continues pending proceedings.
Clarification is issued on jurisdiction in GST proceedings where a taxable person migrates or transfers from one jurisdiction to another due to a change in the principal place of business. The validity of an action under the CGST framework is determined by the jurisdiction existing on the date the power was invoked, and an action or proceeding validly initiated or completed by the transferor jurisdictional authority remains valid despite subsequent migration. Where migration occurs during pending proceedings, the transferee jurisdictional authority must take over from the stage then reached and continue all further action, including consequential proceedings, representation, defence, and filing of appeals.

Lighter NISM certification for sales and non-core investment staff, with existing certifications temporarily recognised.
Persons Associated with Investment Advice who perform only sales and other non-core services are subject to a lighter NISM certification regime and must pass the NISM Series-XXV-B examination. PAIA not covered by that category must continue with the NISM Series-X-A and Series-X-B examinations. Existing holders of the Series-X-A and Series-X-B certifications need not obtain Series-XXV-B immediately and may do so before their current certifications expire.

FEMA regulatory rationalisation through withdrawal of obsolete circulars issued after review of earlier directions.
Rationalisation of the FEMA regulatory framework through review of circulars issued since June 1, 2000, and withdrawal of those listed in the Annex that have ceased to operate because of subsequent regulatory amendments, redundancy, overlap or supersession by later directions. Authorised Persons are advised to bring the circular to the notice of their constituents. The directions are issued under Section 10(4) and Section 11(1) of FEMA, 1999, without prejudice to permissions or approvals required under other laws.

Reporting requirements under FEMA rationalised through revised return formats, discontinued forms, and updated compliance obligations.
Reporting requirements under FEMA, 1999 are rationalised by prescribing revised return formats and discontinuing several existing forms and statements. The revised FLM-8 format now captures write-off of foreign currency notes, while prior approval for write-off exceeding USD 2000 is discontinued and entities reporting through FETERS are exempted from FLM-8. Authorised Persons with franchisee arrangements and Indian Agents under MTSS must submit quarterly lists within 15 days from quarter end.

Green channel customs clearance speeds pollution response equipment movement for oil and HNS spill emergencies.
Establishment of a green channel for customs clearance supports urgent import, export, temporary import, temporary export, re-import and re-export of pollution response equipment and materials for oil and HNS spill response operations. Customs Zones must appoint a senior Nodal Officer to coordinate with the Indian Coast Guard and other stakeholders, ensure expeditious clearance under the Customs Act, maintain contact details, facilitate priority processing on a 24x7 basis where required, and act as the single point of contact for customs issues.

Open position computation for banks excludes hedged FCNR(B) and foreign borrowing exposures under revised FEMA directions.
Authorised Dealer Category-I banks must exclude positions arising from hedged transactions relating to FCNR(B) deposits, external commercial borrowings and overseas foreign currency borrowings when computing net overnight open position in Indian rupees. The change partially amends the earlier direction on NOP-INR position and must be applied consistently with the circular on open positions and the Master Direction on Risk Management and Inter-Bank Dealings. The directions are issued under FEMA, 1999 and are without prejudice to other legal permissions or approvals.

Digital Section 49 warehousing applications enable online submission, queries, approvals, status tracking, and storage extensions.
Section 49 warehousing is digitised through an online ICEGATE and Customs EDI workflow for imported goods awaiting clearance. Importers may submit fresh applications with validated Bill of Entry particulars, warehouse details and supporting documents, receive a request number, track status, and reply to Customs queries online. Customs officers may examine records, record remarks, approve applications or raise queries. Approved applicants may seek extensions of storage permission, granted for 30 days and extendable in successive 30-day periods with officer approval.

Right to Information Act designation of First Appellate Authority for Chennai VII Air Cargo Commissionerate under customs administration.
Designation of the First Appellate Authority under the Right to Information Act, 2005 for the Office of the Principal Commissioner of Customs, Chennai VII (Air Cargo) Commissionerate. In exercise of powers under Sections 4(1) and 5(1) of the Act, Smt. Radhika Venugopalan, Joint Commissioner of Customs, is designated as the First Appellate Authority for the Chennai VII (Air Cargo) Commissionerate, with the stated office location and contact details for RTI appellate matters.

Early pay-in facility in commodity derivatives clarified with margin exemption and continuing mark to market collection.
Early pay-in facility in the commodity derivatives segment applies where certified goods are deposited in a Clearing Corporation-accredited warehouse against relevant derivative contracts. For positions covered by such early pay-in, Clearing Corporations may, based on risk perception, exempt imposition of all types of margins, while continuing to collect mark to market margins from those positions. The revised clarification applies to recognised stock exchanges and clearing corporations having a commodity derivatives segment.

Daily reporting of FCNR(B) deposits, ECBs and OFCBs under the swap facility becomes mandatory for authorised dealer banks.
Authorised Dealer Category-I banks must submit daily reports on FCNR (B) deposits, External Commercial Borrowings and Overseas Foreign Currency Borrowings mobilized under the Reserve Bank's swap facility directions by 6 p.m. every day in the prescribed annexed formats. NIL statements are required when there are no transactions, except on Saturdays and holidays. Data from June 8, 2026 up to issuance must be filed with the first report due on June 22, 2026.

Filing relaxation for DPT-3 permits companies to submit delayed deposit returns without additional fees until 31 July 2026.
Relaxation is granted for filing Form DPT-3, the return of deposits, for the financial year 2025-2026 where the due date is 30 June 2026. Companies may file the form without payment of additional fees up to 31 July 2026, in view of capacity enhancement and restoration activities at the data center following a fire incident.

ICEGATE orders and notices module mandated for electronic communication of customs notices, orders and departmental correspondence.
Use of the ICEGATE Orders and Notices module is mandated for electronic communication of Show Cause Notices, Orders-in-Original, Orders-in-Appeal and other departmental communications, while the applicable statutory provisions governing issue and service continue to apply independently. Officers must upload accurate and complete communications through ICEGATE using valid login credentials, proper document categorisation, correct DIN and officer particulars, legible PDFs, and a clear subject or gist, while supervisory officers monitor uploaded communications through dashboard functions for verification, monitoring and record management.

Sea Cargo Manifest filing through SCMTR becomes mandatory as legacy IGM/EGM filings are phased out.
Mandatory filing of manifest and transhipment data through the Sea Cargo Manifest and Transhipment Regulations (SCMTR) platform is directed for all relevant stakeholders. The notice states that supplementary IGM/EGM filings create duplication and data inconsistency, and that legacy filings are to be phased out. Kolkata Customs Sea Port is identified as a port where the supplementary facility will be disabled from 30.06.2026, after which filings must be made only through SCMTR, subject to limited verified system-failure exceptions.

Electronic sealing permission remains valid subject to review every three years and prescribed exporter documentation.
Self-sealing permission for electronic sealing (RFID) of containerized export cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled for non-compliance, misuse of the facility or any other valid reason. All such permissions are to be reflected in the EDI system and are subject to review every three years. For review, exporters must submit the prescribed documents, including the request letter, existing permission, authorization, valid IEC, PAN, GSTN registration, ownership or lease proof, declaration of previous cases, and export-goods particulars with HSN code.

Auto transshipment of SEZ-bound cargo streamlines customs processing by replacing manual approval with system-generated transshipment details.
Auto transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processes and facilitate smoother container movement. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment number and send a copy to the registered email address. Manual approval by officers is no longer required, and the relevant details will appear automatically in the supporting documents.

Uniform DIGIT-reg data entry rules prescribe offence categories, stage-wise reporting, timelines, and nodal oversight for customs enforcement.
Uniform data entry in DIGIT-reg is prescribed for specified offence cases, including outright smuggling, commercial fraud and cases under NDPS and allied laws, with the principal statute determining the category. Data must be entered at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication and prosecution, within prescribed timelines. A three-tier nodal officer structure, monthly reconciliation with the Monthly Performance Report, and electronic handling of DIGIT-related requests are also mandated.