Customs arrears recovery requires dedicated cells, time-bound enforcement, asset tracing, coordinated reporting, and documented write-off after failed recovery efforts.
Dedicated Tax Recovery Cells are established to centrally record, monitor and recover confirmed customs arrears after the appeal period expires without an appeal. TRCs must maintain case files and recovery checklists, prioritise recoverable arrears, and pursue staged measures including payment demands, bank-guarantee encashment, refund adjustment, garnishee recovery, bank-account attachment, system alerts, detention orders and asset identification. Property attachment and sale procedures apply where recovery remains unpaid. Irrecoverable arrears may be proposed for write-off only after documented recovery efforts fail and no relatable property is available.

Express Cargo Clearance System enables electronic import and export courier clearance at the newly notified international courier terminal.
Express Cargo Clearance System (ECCS) is implemented for electronic clearance of import and export courier shipments at the Courier Terminal, Navi Mumbai International Airport, following successful pre-production trials. NMIA is notified as a Customs port and international courier terminal, and its premises are approved as a Customs area. Authorized couriers and other stakeholders must comply with ECCS registration requirements on ICEGATE and applicable courier-clearance instructions. Clearance-related issues may be raised with the designated customs officers at the terminal.

Origin Declaration self-certification enables authenticated preferential tariff claims for eligible United Kingdom goods imported into India
The framework permits United Kingdom exporters or producers to self-certify origin through an Origin Declaration for preferential tariff claims in India. Before claiming preference, the declaration must be sent to the designated CBIC email address and the Indian importer's ICEGATE-registered email address. Authentication confirms the declaration's genuineness but does not independently establish originating status. Successful authentication generates a Unique Reference Number, which must be quoted in the relevant Bill of Entry. The declaration is valid for twelve months and generally covers one shipment, with specified use for related ex-bond clearances of warehoused goods. Declarations completed and authenticated after commencement may support claims for eligible goods already in transit or under customs control.

Forced labour imports face DGFT enquiry, evidence gathering and recommendations for possible prohibition under the foreign trade framework.
Imports produced wholly or partly through forced labour may be examined under Para 2.50A of the Handbook of Procedures, 2023. The DGFT may initiate an enquiry on its own motion or on credible information or a complaint, seek documents and clarifications from relevant persons, consult stakeholders, and obtain technical inputs from domestic or international bodies. Following the enquiry, the DGFT must prepare findings and may recommend action to the Central Government, including import prohibition under the foreign trade regulatory framework.

India-Oman CEPA TRQ procedure requires online DGFT applications, origin certification, electronic quota debit, and time-bound authorisations
TRQ applications for specified imports under the India-Oman CEPA must be filed online through the DGFT Import Management System with the prescribed fee. Importers must produce an Oman-issued Certificate of Origin at clearance, and the applicable import year runs from 1 April to 31 March. Authorisations identify the importer, Importer-Exporter Code, customs notification, tariff item, quantity and validity period. They are issued electronically, transmitted to the Indian Customs Electronic Data Interchange System, and may be used only after electronic debit of the authorised quantity. Validity is limited to 12 months or the end of the financial year, whichever is earlier.

Container duty-free monitoring shifts to electronic reporting, ending manual shipping line submissions and reducing transaction-level bond administration.
Manual submission of container-wise documents and statements by shipping lines for containers imported under Notification No. 104/94-Customs is discontinued. Monitoring will instead rely on electronic reports generated by DG Systems for containers not re-exported within six months, to be published on the ICEGATE portal for action by shipping lines and Customs officers. Shipping lines, NVOCCs, steamer agents and authorised agents must continue to execute the bond without surety, while field formations and port operators are to integrate electronic gate systems and maintain movement records electronically.

GSTAT Bengaluru hearings commence with category-wise court schedules and daily cause lists published through the e-Filing Portal.
Hearings before the Bengaluru Bench of the Goods and Services Tax Appellate Tribunal are notified to commence from 5 August 2026 at its temporary NACIN Campus premises in Jalahalli, Bengaluru. Matters will be listed in three categories across designated court halls under the prescribed weekly hearing schedule. Daily cause lists will be available on the GSTAT e-Filing Portal under the "Cause List" tab, and stakeholders are requested to check the portal regularly for listing updates.

Token generation for GST appellate filing preserves timely appeal compliance when portal issues prevent completion, subject to later filing requirements.
A token generated on or before the applicable appeal-filing deadline records an appellant's intent to file before the GST Appellate Tribunal and is treated as sufficient compliance with that deadline. The appeal must be completed within 60 days from token generation, failing which the token lapses. Separate tokens are required for each appeal. The mechanism addresses filing difficulties on the e-filing portal, subject to verification and applicable provisions, and incomplete or inaccurate token details may render the token void.

Intraday borrowing facility for mutual funds requires end-of-day repayment, board-approved policy, and AMC-borne costs.
Intraday borrowings by mutual funds are permitted to address liquidity mismatches arising from differences in market settlement timings, subject to specified conditions. The facility may be used for unitholder pay-outs, scheme investments, MTM obligations, foreign exchange settlements, and repayment of existing borrowings, with borrowing limited to expected receivables and additional borrowing permitted only for redemption and other unitholder pay-outs within the regulatory framework. AMCs must ensure end-of-day repayment, maintain scheme-wise records, obtain board and trustee approval of a policy, and bear the cost of borrowing and related losses.

PGIRP form filing timelines extended, with delayed submission penalties deferred and accuracy obligations reinforced for insolvency professionals.
The filing timelines for electronic PGIRP forms used to monitor insolvency resolution processes for personal guarantors to corporate debtors are extended. The last date for submission of all applicable forms is moved to 30 September 2026, and penalties for delayed submission or modification will apply only after that date. Insolvency professionals must ensure that information furnished in the forms is accurate, truthful, complete, and consistent with supporting documents.

Vehicle TRQ allocation under India-UK CETA requires authorised applicants, origin certificates, proportional allocation, and electronic customs debiting
TRQ provisions cover specified UK-origin completely built passenger cars and goods vehicles under the India-UK CETA, with category-specific quotas, tariff rates and tariff classifications. Applications must be filed online by eligible manufacturers, authorised dealers or channel partners, supported by manufacturer-issued pre-purchase agreements. Allocation is based on requested quantities where demand is within the quota and proportionately where demand exceeds availability; under-utilisation may affect subsequent allocations. DGFT electronically issues and monitors authorisations, which are debited through the Indian Customs EDI System and remain valid for up to twelve months or the calendar year-end, whichever is earlier.

Export air-cargo transshipment permission permits bonded trucking under ECTS seal, subject to bond liability, compliance conditions and revocation safeguards.
Export air-cargo transshipment permission is renewed for a bonded trucking operator to transport cargo from the Air Cargo Complex, Kolkata, to other customs-notified destinations using closed-body trucks under ECTS seal. Permission lasts for three years or until bond expiry, whichever is earlier. Bond liability is debited on collection and restored on delivery to destination Customs. The operator remains responsible for shortages or pilferage and consequent applicable liabilities. Operations must comply with customs transit, transshipment, cargo-handling and foreign trade requirements, and permission is renewable subject to compliance and may be withdrawn after notice and hearing.

Automatic Exchange of Information reporting authorized for Annual Information Statement uploads in Form 26AS, with procedure standards to be specified.
Authority is conferred on the Director General of Income-tax (Systems), Delhi to upload in the Annual Information Statement in Form No. 26AS information received under the Automatic Exchange of Information framework under agreements referred to in sections 90 and 90A of the Income-tax Act, 1961. The authorization covers specified periods and requires the Director General to specify the procedures, formats and standards for uploading the information in Form No. 26AS.

Companies Compliance Facilitation Scheme extended to support pending statutory filings during ongoing data centre restoration work.
The validity of the Companies Compliance Facilitation Scheme, 2026 is extended to 31 August 2026, giving companies additional time to complete pending statutory filings. The extension is linked to ongoing data centre capacity enhancement and restoration work following a fire incident on 5 June 2026, and has been approved by the competent authority.

Remote Entry Inward procedure extends to Karwar Port, requiring timely documents, prescribed email requests and Boarding Officer intimation.
Entry Inward and Vessel Sail-out Clearance procedures are standardised under the prescribed customs circular, which prevails over any inconsistent earlier remote Entry Inward procedure. Remote Entry Inward before berthing, without physical boarding, is extended to Karwar Port. Vessel or steamer agents must email requests in the prescribed format to the designated Customs Docks Office and then inform the Boarding Officer by telephone. Stakeholders must file requisite documents in time, and implementation difficulties may be reported to the designated Customs Docks authority.

Investor Protection Fund income norms revised, requiring most annual returns to be retained in corpus and limiting administrative use.
The norms for utilisation of interest or income from the Investor Protection Fund of depositories are revised to bring uniformity and consistency. At least 95% of annual interest or income from IPF investments must be ploughed back to the IPF corpus, while up to 5% may be used for IPF Trust employee costs and other administrative or statutory expenses. Any excess expense is to be borne by the depository, and any unutilised amount must be returned to the IPF.

GST return scrutiny follows data-based discrepancy selection, taxpayer explanations, corrective payment, and jurisdictional demand action for unresolved cases.
GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases.

CRISP randomized scrutiny assigns cross-zone annual return reviews while preserving jurisdictional proper officers' exclusive authority to issue statutory notices.
CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases.

GST jurisdiction on taxpayer migration: prior valid proceedings remain effective, while the transferee officer handles all further action.
Jurisdiction in GST proceedings involving migration or transfer of a taxable person is determined with reference to the date on which the statutory power is invoked. A valid action taken by the transferor jurisdictional officer remains valid after migration, and the transferee officer must take over subsequent stages, implement earlier valid actions, and conclude pending proceedings. The transferor officer cannot initiate fresh action after migration and must communicate any issue noticed to the transferee officer for further action, including consequential proceedings and appeals.

Duty drawback deficiency memos under customs law require prescribed documents, with non-compliance leading to treatment as not filed.
Customs field formations are directed to issue deficiency memos for duty drawback claims under section 74 of the Customs Act, 1962 in the prescribed format. The template lists the documents and information to be furnished, including the calculation sheet, shipping bill, export and import documents, proof of duty payment, declarations or certificates for IGST-related claims, an affidavit, RBI permission where necessary, and other relevant records. Non-compliance within thirty days will result in the claim being treated as not filed under the applicable drawback rules.