Condonation of delay in Form No. 10AB filing allows late 80G renewal applications to be decided on merits.
Condonation of delay is provided for electronic filing of Form No. 10AB for renewal of approval under clause (ii) of the first proviso to section 80G(5), where the prescribed application was furnished between 01.10.2025 and 31.03.2026. The jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax is authorised to dispose of such applications on merits and pass orders on or before 31.12.2026. No automatic entitlement to approval follows from this condonation.

Export quota re-allocation for wheat flour turns on utilisation levels, supporting documents, and timely portal submission.
Review and re-allocation of export quota for wheat flour and related products requires exporters to submit a Chartered Accountant's utilisation certificate, shipping bill details, and any request for additional quantity or surrender of unutilised quota with justification and supporting contracts or purchase orders. Requests for additional quantity must also be filed on the online portal within the stated deadline, failing which they may be rejected. Authorisations with more than 50% utilisation may be considered for further re-allocation, while lower utilisation may lead to transfer of unutilised quota to the common pool.

Export promotion compliance support revised with higher MSME reimbursement, staged disbursement, and stricter claim timelines.
Financial assistance under EPM - Niryat Disha is revised through a dynamic, periodically reviewed list of eligible testing, inspections and certifications, a differentiated support structure for Micro and Small Enterprises and Medium Enterprises, and an increased reimbursement ceiling per IEC per financial year. Approved support is payable in two instalments, linked first to completion of certification and then to exports connected with the relevant certification, while reimbursement claims are split into RC-1 and RC-2 stages. Time limits for filing claims and submitting export evidence are prescribed, with lapse and recovery consequences for non-compliance.

Market Access Support guidelines now require smaller delegations and timely refund of advance grants on cancellation.
The Market Access Support guidelines under the Export Promotion Mission (EPM) - Niryat Disha are amended to reduce the recommended minimum delegation size for a business support mission from 50 participants to 25 participants. A new operational condition requires any advance grant released to be refunded within 15 days of cancellation of an event or withdrawal from participation, failing which the amount must be refunded with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions remain unchanged.

LCL import cargo handling permission enables designated warehouse operations at the container freight station under applicable customs cargo regulations.
Handling of LCL import cargo is permitted at M/s. Apollo World Connect Limited Container Freight Station under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. An identified area within the existing warehouse is allocated for this purpose. Handling must comply with extant instructions, and the facility remains effective from issuance of the public notice until further orders.

SCMTR filing becomes mandatory for manifest and transhipment transactions, replacing supplementary IGM/EGM and legacy filing processes.
SCMTR filing is mandatory for stakeholders operating at New Mangalore and Karwar Ports. Following the proposed disabling of supplementary IGM/EGM processing from 16 June 2026, manifest and transhipment filings must be made only through the SCMTR module. Manual, automated and legacy-format filings for SCMTR-covered modules are not accepted, except in exceptional system-failure circumstances verified by the local Systems Manager.

Sea cargo manifest compliance eases as phased electronic message rollout and transitional filing relief continue nationwide.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 is being rolled out through phased deployment of electronic messages for cargo movement, with arrival, departure and export transhipment messages stated to be operational nationwide and the remaining non-import transhipment message developments becoming fully operational from 1 July 2026. Transitional provisions are extended up to 31 August 2026, and no penal action is to be initiated for technical or procedural difficulties in online filing during that period.

TRQ authorisation validity for gold imports under India-UAE CEPA is automatically extended without separate application or endorsement.
Validity of TRQ Authorisations for import of gold under India-UAE CEPA relating to CTH 7108, issued in FY 2025-26, is extended from 30.06.2026 to 30.09.2026. The extension operates automatically for the covered authorisations, and no separate application, composition fee, amendment, or endorsement is required.

Import FCL cargo handling is permitted at O' Yard CFS, subject to prevailing Customs procedures and allocated facility space.
Customs permission is granted to O' Yard CFS, Chennai Container Terminal Limited, to handle regular import Full Container Load (FCL) cargo under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. Of the customs area previously allocated for the LCL warehouse, 1,972.65 sq. m. is allocated for import FCL cargo and 532.35 sq. m. remains for LCL cargo. FCL handling is subject to prevailing Customs procedures and instructions and remains effective until further orders.

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.