Automated Free Sale and Commerce Certificates enable rule-based online issuance, while verification cases remain subject to manual review.
Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporters of items outside the Drugs & Cosmetics Act, 1940. Qualifying online applications may be processed through a rule-based, system-driven workflow using a risk-based management approach. Applications requiring verification or not meeting automated processing parameters continue to be routed for manual processing by the concerned Regional Authority. Auto-approved applications may also be selected for subsequent review under risk-management parameters.

Brand Rate of Drawback applications require risk-based verification, complete documentation, and final determination under prescribed drawback rules.
Brand Rate of Drawback applications shall be processed by the Brand Rate Fixation Cell, with verification where required and a clear recommendation for final determination by the Commissioner. Self-attested duty-paid documents are generally sufficient, subject to risk-based random cross-verification of original documents. Sanction requires timely filing, export of all goods covered, positive value addition, prescribed professional certification, proper shipping-bill declaration, verified calculation, and compliance with market-value and other drawback conditions.

Containerized cargo movement procedures require escorted transfers, prescribed records, reconciliation reporting, and indemnity protection for designated port facilities.
Export containers shut out or not shipped from KPD-1 West may move to NSD only with customs approval, prescribed container and vehicle particulars, and preventive escort on MOT basis. The custodian must maintain endorsed inter-terminal permits, provide shipment details for reconciliation, submit periodic reports, and execute an indemnity bond. DPD containers remaining at KPD-1 West for more than 48 hours may be removed to designated areas at Century CFS JJP and Century CFS Sonai. The CFS custodians must maintain movement records, submit reconciliation reports, ensure orderly trailer movement, and execute indemnity bonds.

Companies Compliance Facilitation Scheme extension permits companies additional time to complete pending statutory filings while existing conditions remain unchanged.
The Companies Compliance Facilitation Scheme, 2026 remains available until 15 September 2026, extending the period for companies to complete pending statutory filings. The further extension responds to stakeholder representations, while all other terms and conditions governing the Scheme continue without modification.

Bank Guarantee Repository workflows enable digital status tracking, expiry alerts, replacement linkage and electronically signed guarantee communications.
Enhanced functionality in the Bank Guarantee Repository Module enables digital submission, monitoring and processing of bank guarantees. The module distinguishes fresh and replacement guarantees, sends automated expiry alerts, and permits digitally signed renewal, encashment and return communications. Structured status tracking covers pending acceptance, acceptance, replacement, EODC return and renewal or encashment notices. Bank guarantees in the Bills Repository remain pending acceptance until accepted by the Regional Authority, but automatically become accepted when a linked AA/EPCG invalidation file is approved.

ETF trading norms receive a deferred implementation date, while existing requirements and market infrastructure compliance duties remain unchanged.
Implementation of norms governing base price, price bands, pre-open session call auctions and close-out procedures for Exchange Traded Funds is deferred to September 7, 2026 to facilitate smooth implementation. All other requirements remain unchanged. Market infrastructure institutions must establish necessary systems, amend relevant bye-laws, rules and regulations where required, and disseminate the requirements to market participants, including investors.

Customs-controlled cargo movement extends to an additional rail operator, subject to segregation, verification, reconciliation, and indemnity safeguards.
The procedure for movement of domestic containers/customs-cleared cargo together with EXIM cargo between JNPT port terminals and hinterland ICDs/CFSs applies to Container Rail Road Services Pvt. Ltd. (DP World Group), subject to Customs control. Domestic and EXIM cargo must be segregated, container and seal details verified, and discrepancies immediately reported without further processing unless permitted. EXIM cargo must comprise at least 50% of outbound cargo, reconciliation must be maintained, and an indemnity bond or undertaking must safeguard revenue against misuse.

IGST payment for raw sugar converted from Advance Authorisation to tariff quota requires Customs EDI reassessment and challan payment.
IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The existing out-of-charge order is cancelled, tax is paid through an electronic Customs EDI challan, and a notional out-of-charge order is issued for GSTN transmission. Interest on the IGST payment is waived, and the process is available once per bill of entry. Input tax credit remains subject to statutory eligibility conditions.

Digital PSIC issuance controls require same-day certification, automated inspector authentication, and enhanced inspection evidence uploads.
The PSIA/PSIC process requires same-day electronic generation and issuance of Pre-Shipment Inspection Certificates, with the inspection date recorded in the DD/MMM/YYYY format. Authorised PSIA users may upload inspectors' signature and official stamp images for automatic embedding in PSICs. Inspector details and registered inspection instruments are system-populated and displayed to reduce manual errors. The process also expands permitted inspection photograph and video attachment capacity, while helpdesk channels support users with module-related guidance, issue resolution, suggestions, and feedback.

IT resilience monitoring requires market infrastructure institutions to automate resilience scoring, detect deterioration early, and continuously oversee service delivery.
Market Infrastructure Institutions must implement a system-driven IT Resilience Index to assess critical IT systems and related systems through parameters covering availability, security, integrity, governance, reliability, business continuity and scalability. The index must be computed half-yearly without manual intervention, subject to limited exceptions discussed with the Standing Committee on Technology, and comparative results and corrective actions must be placed before the committee and Governing Board. MIIs must also establish an Early Warning System, continuous service-delivery dashboards and procedures for detecting and addressing disruptions.

Cyber incident reporting adopts a standardised staged portal framework for regulated entities, supporting timely updates and final closure.
SEBI's Cyber Incident Reporting Portal is aligned with the Financial Stability Board's Format for Incident Reporting Exchange framework to standardise cyber-incident reporting. Regulated entities remain subject to existing reporting timelines and must report incidents through the designated email channel and portal. The portal supports staged reporting from initial notification through updates and final closure, using common information fields, standardised definitions and consistent incident classifications. Regulated entities must establish implementation systems and make consequential amendments to relevant bye-laws, rules or regulations where required.

Omission of Rule 96(10) applies to pending GST proceedings absent an express saving clause preserving the restriction.
Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings.

TRQ raw sugar processing requires conversion and domestic sale within two months of filing the bill of entry.
Tariff Rate Quota raw sugar imports must be converted into white/refined sugar and sold in the domestic market within a period not exceeding two months from filing the bill of entry. This replaces the earlier processing and sale timing condition. All other conditions governing TRQ application, distribution and one-time conversion from the Advance Authorisation Scheme to the TRQ Scheme remain unchanged.

Automated Export Obligation extension removes separate regional applications after committee approval, enabling portal-based fee payment and system-generated extension letters.
Automated processing of Export Obligation extension applies to Advance Authorisation and EPCG Authorisation cases approved by the PRC/EPCG Committee. Exporters need not submit a separate EO-extension application to the Regional Authority. After approval, the system issues a fee-payment letter; upon portal payment and submission of the response, it automatically creates and approves the extension file and generates the EO Extension Letter. The revised EO-expiry date is updated in authorisation records and transmitted to ICEGATE.

Customs custodianship for port cargo requires compliance with cargo handling rules until import clearance, warehousing, transhipment, or export.
M/s. Apollo World Connect Ltd. is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs-area designation enables handling of specified imported container cargo and export cargo under prescribed cargo-handling procedures.
Customs-area designation applies to the premises of M/s. Marine Infrastructure Developer Pvt. Ltd. at Kattupalli for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and export cargo until export. Import and export cargo must be handled under the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.

KYC information sharing enables regulated financial entities to access KRA systems, subject to KYC and data-security compliance requirements.
International Financial Services Centres Authority-regulated entities may access the systems of SEBI-registered KYC Registration Agencies for client KYC, enabling interoperability and information sharing. Such entities are subject to the applicable KRA regulatory framework and must comply with prescribed securities-market KYC norms. For clients registered as Foreign Portfolio Investors, they must also follow applicable data-security guidelines. The framework takes effect immediately.

Digitally signed Powers of Attorney streamline foreign portfolio investor address verification and remove notarisation and authentication requirements.
Foreign Portfolio Investor onboarding permits acceptance of a Power of Attorney digitally signed in accordance with the Information Technology Act, 2000. A digitally signed Power of Attorney issued to a custodian and specifying the FPI's address is admissible as address proof alongside a notarised, apostilled or consularised Power of Attorney. The revised KYC framework removes notarisation, apostillisation and consularisation requirements for digitally executed Powers of Attorney, supporting streamlined digital registration and onboarding from August 20, 2026.

Jurisdiction mapping on Boweb Portal preserves existing officer assignments for GST administration during the transition period.
Pending completion of role mapping on the Boweb Portal, existing officer assignments continue despite changes in office nomenclature or territorial jurisdiction. Officers must continue to perform tasks allocated before the revised jurisdictional allocation, including registration, refund, scrutiny, audit, enforcement, adjudication, appeals and related functions, until the portal mapping is updated.

International transshipment safeguards permit diverted bulk cargo storage and re-export under continuous Customs control, anti-diversion conditions and custodian accountability.
International transshipment of FCL and LCL cargo is permitted through seaports, international airports and other Customs stations, subject to Customs compliance and priority verification. Diverted liquid bulk, break bulk and solid/dry bulk cargo may be temporarily unloaded, stored and onward transshipped or re-exported under Customs supervision, approved-custodian custody, inventory controls, testing, quantity verification and suitable bonds or undertakings. Such cargo must remain under Customs control and cannot enter home consumption or the Domestic Tariff Area. Multi-station movement requires prior consent, secure-storage verification and Customs-controlled transport.