Sale of seized gold authorised at additional authorised banking and public sector centres under existing disposal conditions.
Guidelines authorize the sale of seized/confiscated gold at additional authorised centres including all centres of State Bank of India, approved Public Sector Banks, and specified government trading entities that hold internal authorisation, subject to continued compliance with the procedural conditions set out in the Ministry's earlier letter and the Board's circular; Custom Houses are directed to urgently implement these disposal arrangements.

Deemed export treatment for DTA supplies to EOUs enables refund claims by supplier or recipient under GST.
Supplies from DTA suppliers to EOU/EHTP/STP/BTP units are treated as deemed exports, with refund of tax payable claimable by either supplier or recipient. The recipient must give prior intimation in Form A to the supplier and jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and furnishes to the supplier and both jurisdictional officers. The endorsed invoice is proof of deemed export supply. Recipients must keep digital records per Form B with an audit trail and provide a monthly digital copy to the jurisdictional GST officer by the 10th.

Electronic filing requirement for unaccompanied baggage exports: shipping bills must be submitted in EDI with prescribed procedural checks.
All exports of unaccompanied baggage from ICD TKD must be filed electronically in the Customs EDI system; manual shipping bills are discontinued except with prior Commissioner approval. Passengers must use the designated IEC code and the baggage export scheme code. Assessing and examining officers will apply the same checks as for other goods. Passengers may self submit or engage a CHA, provide prescribed documents, have the superintendent verify and sign the Baggage Declaration, and use the EDI Service Centre to enter details and obtain checklists. Sampling physical examination applies, with full examination if discrepancies are found or on RMS instruction.

AEO programme digitization enables online filing and processing of AEO T1 applications and extends review intervals.
Establishes an online platform (aeoindia.gov.in) for filing and digital processing of AEO-T1 applications per Circular 51/2018-Cus, directs immediate use of the web-based application by applicants and Customs officials, and provides the AEO Cell email for reporting difficulties; it also extends the interval for reviews and onsite PCA of AEO-T1 certified entities from two years to three years.

Manual processing of GST refund claims for inverted duty, deemed exports and electronic cash ledger balances now permitted with undertakings.
Manual processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is permitted until the common portal refund module is available. Claims must be filed in FORM GST RFD-01A per tax period (or quarterly where outward supplies are filed quarterly) after filing corresponding outward returns and a valid GSTR-3B for the preceding period. Provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if statutory compliance for input tax credit is not met. Specified statements and documentary undertakings accompany inverted-duty and deemed export refunds, and nodal officer coordination between Central and State tax authorities is required for sanction and payment.

Composition scheme eligibility clarified: exempt interest or discount services excluded from aggregate turnover and do not bar suppliers.
Suppliers who provide goods/services under paragraph 6(b) of Schedule II and also supply exempt services, including interest or discount on deposits, loans or advances, shall not be ineligible for the composition scheme if they meet other conditions; and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

SGST refund disbursal procedures require nodal officers, treasury transmission, and communication between state and central authorities.
Disbursal of SGST refunds follows a prescribed administrative workflow: state authorities disburse SGST while central authorities disburse central tax components; district Deputy Commissioners act as nodal officers to record central sanction orders in SGST - REFUND REGISTER-1, present originals and Payment Advice to the treasury within five working days, intimate heads of account, secure fund allocation in BIMS, and ensure transfer to the taxpayer's bank account. State-sanctioned refunds require prescribed approvals, DDO submission to treasury, forwarding of documents to central jurisdiction for central components, and maintenance of SGST - REFUND REGISTER-2, with monthly case-wise reporting by Deputy Commissioners.

Third party information adjustments require taxpayer electronic response or automatic adjustment under section 143(1)(a)(vi), via e filing dashboard, promptly.
Section 143(1)(a)(vi) permits adjustment of returned income where third party information (Form 26AS, Form 16A, Form 16) appears omitted. An initial awareness email/SMS will seek an electronic response via the e filing dashboard; failure to respond or unsatisfactory response will lead to a formal intimation and, if still unanswered within the statutory period, automatic adjustment. Responses must be: filing a revised return if fully agreed; filing a revised return plus a reconciliation statement if partially agreed; or filing a reconciliation statement if disputed. CPC ITR will then process returns under section 143(1) read with the specified provision and CBDT instructions.

Zero-rated supply refund claims require manual FORM RFD-01A filing, portal computation, and submission to the jurisdictional officer.
Refunds for zero-rated supplies, inverted duty credit, deemed exports and electronic ledger balances shall be claimed by filing FORM GST RFD-01A on the GST portal and submitting the printed ARN receipt and prescribed annexures to the jurisdictional proper officer; Table 3A must be populated using figures from FORM GSTR-3B and the rule 89(4) formula, the portal will auto-calculate eligible refund across tax heads, required statements and documentary evidence must be attached, acknowledgements or deficiency memos are to be issued within 15 days, and admissible refunds will be disbursed to the registered or amended bank account while wrongly claimed amounts are recoverable with interest and possible prosecution.

Indian Customs EDI (ICES 1.5) launched at APM Terminals ICD Pune enabling mandatory electronic import/export processing.
Launch of ICES 1.5 at M/s APM Terminals ICD Pune establishes electronic processing for imports/exports: the ICD is notified for cargo handling, APM Terminals is appointed Custodian and CCSP and must display/collect prescribed charges. Mandatory EDI filing via ICES/ICEGATE with registrations (IE Code, brokers, shipping lines, DGFT licenses), digital signatures, prescribed code usages, and centralized Bond Management are required. Automated workflows cover self assessment on B/E generation, appraisal, RMS facilitation, examinations, duty payment (including e payment), license/TRA debits and bond linkage for conditional exemptions and provisional assessments.

Finished leather classification and CLRI testing determine export licensing and duty applicability; appeal available within thirty days.
The reply confirms prior provision of item-wise shipping bill numbers and states that items listed under the DGFT public notice constitute finished leather exportable without licence; new types require CLRI testing and certification. To prevent misclassification, consignments are sampled with CLRI, tested, and LEO issued only after NOC from CLRI or a leather expert, which negates applicability of the claimed duty. An administrative appeal may be filed within 30 days.

Manual filing for advance ruling applications permitted; online fee deposit and prescribed signature and filing procedures required.
Manual filing is permitted where portal forms are unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question, be accompanied by an online fee paid using a temporary portal ID generated via OTP and filed with the printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officer appeals; no fee), follow the same signature and attestation rules, and must be filed at the jurisdictional State Authority or State Appellate Authority for Advance Ruling.

Refund of unutilized input tax credit: manufacturers exporting fabrics eligible for refunds excluding capital goods credit.
Section 54(3) allows refund of unutilized input tax credit for zero rated supplies or where input tax exceeds output tax, but a notification under the proviso restricts refunds for certain specified goods. That restriction does not apply to zero rated supplies, so, subject to section 54(10), manufacturers exporting the specified fabrics may claim refund of unutilized input tax credit on inputs used in manufacture, excluding input tax credit on capital goods.

Extension of GSTR-2A and GSTR-1A generation deadlines aligns electronic invoice exchange with extended GSTR-1/GSTR-2 filing.
Details furnished by suppliers in FORM GSTR-1 are made available electronically to recipients in FORM GSTR-2A after the due date for filing FORM GSTR-1; FORM GSTR-2A is a read-only electronic record that recipients may use to verify, validate, modify or delete entries before preparing and furnishing FORM GSTR-2. Because the filing dates for FORM GSTR-1 and FORM GSTR-2 were extended, the availability and due date for FORM GSTR-2A is likewise extended. Modifications in FORM GSTR-2 are communicated to suppliers in FORM GSTR-1A and suppliers must accept or reject them within the prescribed window, which is also extended accordingly.

Supply on approval: goods may move on delivery challan and invoice issued on acceptance; inter-state supplies attract IGST.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan, with an e-way bill where applicable, and the tax invoice may be issued upon delivery/acceptance; supplies made in a different State are inter-state and attract Integrated GST.

Maintenance of books of accounts may be centralized at the principal place for auction-related warehouses, subject to notification and ITC conditions.
Principals and auctioneers must declare warehouses used for storing auctioned tea, coffee, rubber and similar goods as additional places of business. While they are generally required to maintain books of accounts at each additional place, they may maintain those books at their principal place of business if maintaining them at each warehouse causes difficulties, provided they inform the jurisdictional proper officer in writing. Records maintained centrally are subject to all other statutory conditions, and eligibility to claim input tax credit depends on compliance with the Act and rules.

Registered Exporter requirement: exporters must register to self certify rules of origin to access EU GSP benefits.
Extension of the transition period for registration under the Registered Exporter (REX) system permits exporters additional time to enroll and retain access to EU GSP preferences. Thereafter, EU GSP benefits will be available only to exporters registered under REX who can self certify the Rules of Origin on a commercial document, replacing Certificates of Origin issued by authorised agencies.

Certificate of Origin (Non Preferential) authorization granted to designated regional offices to issue GSP certificates under FTP.
Designation authorizes regional offices of the Agricultural and Processed Food Products Export Development Authority to issue Certificate of Origin (Non-Preferential) and GSP certificates under the Foreign Trade Policy, 2015-2020; these offices are added to Appendix 2E of the Appendices & Aayat Niryat Forms of the FTP, 2015-2020 and are therefore authorized to process and issue the listed export origin documentation.

Zero-rated supplies refund procedure: manual filing, acknowledgment within 15 days, provisional and final timelines enforced.
Manual processing of refund claims for zero-rated supplies is mandated while the portal refund module is unavailable. Suppliers may claim IGST refund on exports, IGST refund for SEZ supplies, or refund of unutilized input tax credit by filing FORM GST RFD-01A with supporting documents and, for ITC claims, proof of debit (ARN) from the electronic credit ledger. Acknowledgment must be issued within 15 days, provisional refund within seven days, and final disposal within sixty days; rejected amounts are to be re-credited by order in FORM GST PMT-03 and communicated via FORM GST RFD-01B. Payments are effected by the respective central or state tax authority and all manual communications and register entries are required until the portal is functional.

Sample drawal procedure for imported toys: sealed samples to be tested at NABL labs with Test Bond and warehousing steps.
Importers must apply to draw test samples of toys, nominate a NABL accredited laboratory, specify pieces and tests, and justify requests for more than two pieces. Appraising officers will draw up to three pieces per item in the presence of the importer, seal them, and hand them over in sealed condition; the importer must submit the NABL laboratory's acknowledgment of sealed sample receipt within fifteen days. The importer must furnish a Test Bond equal to the value of the goods and may warehouse the remainder. After lab reports, the importer shall file an ex-bond bill of entry and follow the public notice warehousing procedure.