Delegation of powers under state GST law limited to jurisdiction-specific action by designated tax .
Delegation of the power under Section 113(3) of the Uttarakhand Goods and Services Tax Act, 2017 by the Commissioner of State Tax to the Deputy Commissioner, Assistant Commissioner and State Tax Officer, subject to strict exercise within each officer's respective jurisdiction unless otherwise specified. The earlier order dated 30.06.2017 is modified to the extent of this revised delegation arrangement.

Goods and services tax appellate procedure authorizes departmental officers to file replies, rejoinders, and cross-objections before the tribunal.
Authorization is issued for proceedings before the Goods and Services Tax Appellate Tribunal under Section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where an appeal is filed against an order under Section 107 or Section 108. In such appeals, the respondent party may file a memorandum of cross-objections before the Tribunal. Where the Commissioner, State Tax, is the respondent, the appropriate adjudicating officer and Deputy Commissioners (Internal Audit) are authorized to file the reply, rejoinder, and cross-objections.

Monetary limits for GST appeals bar unnecessary departmental litigation, with exceptions for constitutional and interpretive issues.
Monetary limits are prescribed for departmental appeals and applications under the Uttarakhand Goods and Services Tax Act, 2017, pursuant to the National Litigation Policy. Appeals are not to be filed below the notified thresholds for the GST Appellate Tribunal, High Court, and Supreme Court, subject to specified exceptions such as constitutional issues, valuation, classification, refund, place of supply, recurring interpretive issues, and other matters where the Commissioner considers intervention necessary. The instructions also specify the method for computing the relevant disputed amount and state that non-filing on monetary grounds does not amount to acceptance of the issue.

Authorised persons framework under foreign exchange law is rationalised to improve service delivery and ease compliance requirements.
The Reserve Bank has issued the Foreign Exchange Management (Authorised Persons) Regulations, 2026 to rationalise the framework for authorisation under the Foreign Exchange Management Act, 1999, improve delivery of foreign exchange services, and ease compliance requirements. All authorised persons must comply with the regulations as applicable to them. The Master Directions on money changing activities and other remittance facilities are being amended, and earlier A.P. (DIR Series) circulars listed in the annex are superseded.

RTI officer designation updated for customs commissionerate, with revised CPIO jurisdictions and unchanged appellate authorities.
Partial modification is made to the appointment of Central Public Information Officers under the Right to Information Act, 2005 for the Commissionerate of Customs (Port), Kolkata. The officers listed in Annexure-A are designated as CPIOs for the specified jurisdictions, while the previously notified First Appellate Authorities remain unchanged and the earlier public notices continue in force to the extent not modified. Appeals against CPIO decisions may be filed before the corresponding FAA under Section 19 of the RTI Act, 2005.

Customs relief facilities for Strait of Hormuz maritime disruptions continue temporarily, with existing terms and conditions remaining unchanged.
Customs facilities under specified circulars issued pursuant to Section 143AA of the Customs Act, 1962, for maritime-route disruptions caused by the closure of the Strait of Hormuz, remain valid until 15 May 2026. The extension covers the identified Customs circulars, while all existing facilities, terms and conditions remain unchanged. Implementation difficulties may be reported to the Assistant or Deputy Commissioner (Docks) through the designated official email address.

Central Public Information Officer appointment notice under the Right to Information Act, with jurisdiction and link officers specified.
Appointment of a Central Public Information Officer under the Right to Information Act, 2005 is notified for the Office of the Commissioner of Customs (General), Zone-1, Mumbai. Shri Mahesh S. Bhalerao, Assistant Commissioner of Customs, is appointed as CPIO with effect from 01.05.2026. The notice also identifies the jurisdiction of the CPIO, and names the first and second link officers for the concerned office.

Sea Cargo Manifest compliance extended as stakeholders must continue filing complete electronic declarations during transition.
Implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 is being advanced for importers, exporters, shipping lines, custodians, Customs Brokers, Terminal Operators, SEZ units and ICD/CFS stakeholders. SCMTR messages for cargo movement between gateway ports and foreign ports have been implemented, and Stuffing messages are operational, though uniformity in filing remains incomplete. Certain messages remain under development and require testing across ICDs, CFSs, SEZs and gateway ports. During the extended transitional period, stakeholders must file complete and correct declarations electronically in the prescribed format.

Significant Indices framework sets AUM thresholds, registration duties, and grievance redressal rules for index providers.
SEBI has specified the criteria for identifying Significant Indices under the Index Provider framework. A listed-security benchmark or index is significant where the daily average cumulative mutual fund AUM tracking or benchmarking it exceeds Rs.20,000 crore for each of the past six months, and an index remains significant unless it falls below the threshold for three continuous years. Index Providers offering listed Significant Indices must seek SEBI registration within six months, subject to limited RBI benchmark exclusions, and separate legal entity requirements apply where index provider activity is carried on departmentally. Grievance redressal applies only to Significant Indices provided by SEBI-registered Index Providers.

AI-driven vulnerability detection demands stronger cyber resilience, coordinated monitoring, and controlled mitigation across regulated entities.
Emerging AI-driven vulnerability detection tools may increase cybersecurity risk by enabling rapid identification and possible exploitation of vulnerabilities, while also raising concerns relating to data confidentiality, application integrity and reliability of outputs. A coordinated vulnerability management approach is therefore required, with information sharing and monitoring across regulated entities to prevent cascading impact. The advisory directs regulated entities to strengthen cyber resilience through immediate patching or virtual patching, regular vulnerability assessment and security audits, structured change management, stronger API security, enhanced SOC monitoring, periodic risk assessment, system hardening, updated asset inventory and consultation for longer-term AI usage and autonomous mitigation.

Ad-hoc norms validity extended for advance authorisations, with repeat application allowed during the validity period.
Validity of ad-hoc norms ratified by the Norms Committee for Advance Authorisations under paragraph 4.07 is extended to 31.03.2028 for norms ratified on or after 01.04.2015. Other Advance Authorisation applicants may use such ratified norms on a repeat basis during the validity period, except for items listed in Appendix 4P and cases where non-applicability to other applications is expressly stated.

Customs validity extension for maritime disruption keeps specified facilities in force until mid-May.
Extension of the validity of facilities granted under circulars issued under Section 143AA of the Customs Act, 1962 in view of continuing disruption in maritime routes caused by the closure of the Strait of Hormuz. The extended facilities covered by the specified circulars continue to remain in force up to 15 May 2026, while all other terms, conditions, and operational requirements remain unchanged.

Standard Input Output Norms notified for chemical and allied products to streamline Advance Authorisation processing and uniform approvals.
Four new Standard Input Output Norms (SIONs) are notified under the Chemical and Allied Product group for export products identified as SION Nos. A-3698, A-3699, A-3700 and A-3701. The notified entries specify the export product, the corresponding import item and the quantity allowed for each norm, including Cefuroxime Sterile Sodium with Cefuroxime Acid, NAS-5 with Tobias Acid, Tobramycin 300 mg/5 ml Nebuliser Solution with Tobramycin, and Schaeffers Acid with Beta Naphthol.

Fast-track processing of AIF placement memoranda streamlines scheme launch, disclosure compliance, and responsibility of merchant bankers and managers.
A fast-track mechanism is introduced for processing placement memoranda of non-LVF AIF schemes. AIFs may launch schemes after 30 days of filing with SEBI, or from registration in the case of a first scheme, subject to compliance with any SEBI comments before launch and a first close within 12 months. Merchant Bankers and Managers remain responsible for disclosure accuracy, supporting filings, prescribed disclaimer language, and compliance with SEBI requirements.

Wheat export authorization modalities prescribe online filing, eligibility thresholds, allocation criteria, review, and mandatory reporting obligations.
Applications for export authorization for wheat are to be filed online through the DGFT portal within the notified window by active IEC holders. Allocation is to be recommended by the Special Exim Facilitation Committee on the basis of prescribed eligibility criteria, export turnover, minimum application quantities, export history, confirmed export orders or contracts, and chartered accountant certification with valid UDIN. The authorizations are valid for six months, non-transferable, subject to review after three months, and may be re-allocated if quantities remain unutilized. Monthly progress reporting is mandatory, and non-compliance may attract action under the Foreign Trade law framework.

Past risk and return verification framework expands with PaRRVA recognition, transitional disclosure limits, and revised oversight committee composition.
Operationalisation of Past Risk and Return Verification Agency is carried out by recognising Care Ratings Limited as PaRRVA, with National Stock Exchange India Limited as the Data Centre. Investment Advisers and Research Analysts who wish to communicate certified past performance data must enroll with PaRRVA by 3 August 2026, and may use such pre-PaRRVA data only up to 3 May 2028. The oversight committee composition is revised, with a minimum of five members and a majority of independent members over PaRRVA and Data Centre representatives.

RoDTEP and RoSCTL benefit computation clarified for short realisation, FOB deductions, and ECGC compensation treatment.
Clarification is issued on the computation of remission or rebate under RoDTEP and RoSCTL where export proceeds are short realised. Benefit may be allowed on the full Free on Board value without deducting agency commission and bank charges, provided such deductions, separately or together, remain within the overall limit of 12.5% of the FOB value. If the charges exceed that limit, the excess is to be deducted for granting the benefit.

Debenture trustee compliance timeline extended for separating non-SEBI-regulated activities into separate business units.
SEBI extended by six months the compliance timeline for debenture trustees to transfer activities not regulated by SEBI to separate business units under the amended Debenture Trustees framework. The amendment and the related circular are to be implemented by October 27, 2026, while all other provisions of the earlier circular remain unchanged.

Official email ID change for EDI communications requires all customs correspondence to be sent to the new address immediately.
Official communications of the EDI, Jawaharlal Nehru Customs House are to be addressed to the revised email ID [email protected] with immediate effect. All correspondence, including Office Orders, Show Cause Notices, Orders-in-Original and other official communications, must be sent to the new address, and the earlier email ID is no longer in use.

Drawback on SEZ-to-DTA goods re-exported after duty payment is clarified as available under customs law.
Clarification is issued on drawback for duty-paid goods cleared from a Special Economic Zone into the Domestic Tariff Area and thereafter re-exported. Goods moving from an SEZ into the DTA may be construed as imported goods for customs purposes, and for drawback under Section 74 of the Customs Act, the goods must be duty paid, easily identifiable, and previously imported into India. Accordingly, goods cleared into the DTA from an SEZ on payment of applicable duties and re-exported thereafter are to be treated as imported goods for drawback disbursement.