Evidence retention by brokers: require verifiable client order records and mandatory telephone recording to prevent unauthorised trading.
Brokers must retain verifiable evidence of client order placement-such as written signed records, telephone recordings, authorized emails, internet transaction logs, mobile message records or other legally verifiable records-and produce them when disputes arise. Telephone instructions must be mandatorily recorded and maintained. Where evidence cannot be produced due to exceptional circumstances, brokers must justify the failure and may rely on alternative corroborative evidence. Records must be preserved for the minimum arbitration period and, if disputed, until final resolution; regulatory directions may require longer retention.

Mandatory e-SANCHIT upload required from extended effective date; no physical documents accepted thereafter, system will block filings lacking IRN confirmations.
Mandatory electronic uploading of supporting documents through the e-SANCHIT facility for all Bills of Entry at the Air Cargo Complex is deferred to a later specified effective date; thereafter physical documents will not be accepted and the system will disallow filing absent IRN numbers evidencing prior upload.

Mandatory e-SANCHIT compliance now requires IRN-backed document uploads for bill of entry filing, disallowing noncompliant submissions.
Mandatory implementation of e-SANCHIT has been postponed to a revised deadline. From that date, filing of a bill of entry will be disallowed unless it is filed with IRN numbers evidencing that supporting documents have first been uploaded using e SANCHIT; stakeholders must obtain and include IRNs prior to bill of entry submission.

Paperless processing under SWIFT: mandatory digital upload of supporting documents before bill of entry filing.
Mandatory paperless processing through e SANCHIT requires digital upload of supporting documents via SWIFT before filing a bill of entry; the system will disallow filing unless IRN numbers evidencing prior upload are provided and physical documents will not be accepted, although selected documents may be required in hard copy if queried by the Assessment Group.

Brand rate fixation: special drive to clear pending applications and require exporters to submit documents promptly.
Special drive to expedite disposal of pending Brand rate fixation applications at ICD Tughlakabad (Export). Exporters/CHAs must contact the commissionerate within ten days with relevant documents to enable processing; where brand rates have not been fixed, details of the original commissionerate/range should be provided to permit transfer of records. A Brand Rate Cell under Deputy Commissioner (Technical) has been formed to manage disbursal and verification may be sought from the customs formation having jurisdiction over the manufacturing factory.

IGST refund for exports disrupted by EGM errors; correct EGM details and submit specified documents to resume processing.
IGST refund processing is delayed when EGMs fail integration due to sub-error codes C, N, L and M-container number mismatch, container count mismatch, LEO date after sailing date, and gateway port code mismatch. Preventive officers may amend EGM container or gateway details in the Gateway EGM CTR Amendment Option after verification; shipping lines should file amended or supplementary EGMs. For sub-errors C and N, exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to designated Customs contacts or by email, then reattempt EGM submission on the ICES portal to enable IGST refund processing.

Mandatory eSANCHIT implementation requires electronic document upload and IRN evidence before customs filings are accepted.
Mandatory eSANCHIT implementation conditions customs filings on electronic upload of supporting documents and issuance of electronic Reference Numbers (IRNs); no physical documents will be accepted and the Bill of Entry system will disallow filings unless IRNs evidencing upload via eSANCHIT are provided.

Mandatory e-SANCHIT implementation prevents filing customs bills of entry unless supporting documents are uploaded with IRN evidence.
Mandating electronic document submission through e-SANCHIT at all EDI locations requires that no physical supporting documents be accepted and that a bill of entry cannot be filed unless it contains IRN numbers demonstrating the supporting documents were uploaded via e-SANCHIT, with procedural guidance and FAQs available on the ICEGATE portal.

e-SANCHIT mandatory compliance requires customs brokers and self-filers to upload documents electronically, barring non-compliant filers from ICEGATE access.
e-SANCHIT is made mandatory for customs brokers and self-filers who must upload all supporting documents electronically; failure to file any bill of entry under e-SANCHIT will bar a filer from subsequent ICEGATE submissions. Officers must not insist on hardcopies when documents are on e-SANCHIT, separate counters shall handle mandatory original verifications (with originals uploaded beforehand), and assessment will be based on uploaded documents with personal hearings by appointment and possible CCTV monitoring.

Tariff classification correction: MEIS entry updated to refine commodity description and HS code under Foreign Trade Policy.
Correction to an Appendix 3B entry under the Merchandise Exports from India Scheme revises the listed HS code and refines the product description, effected by a corrigendum issued pursuant to Paragraph 1.03 of the Foreign Trade Policy (2015-2020) to amend the prior public notice.

Manual GST refund procedure continues for zero-rated supplies, inverted duty claims, deemed exports, and excess input tax credit.
Manual refund procedure under GST continues for zero-rated supply, inverted duty structure, deemed export, and excess input tax credit claims until the online refund module is available on the GSTN portal. The earlier directions governing filing and disposal of manual refund applications remain applicable. A corrigendum to the Government Order dated 23.02.2018 has been circulated, with instructions to provide copies to district treasury officers and ensure strict compliance by subordinate officers.

Self Ratification Scheme allows Advance Authorisation based on Chartered Engineer certified Input Output Norms, with audit and penalties.
The Self Ratification Scheme (para 4.07A HBP) permits issuance of Advance Authorisation based on Input Output Norms and wastage certified by a Chartered Engineer (Appendix 4K). Applicants must file online with Appendix 4E, provide eight digit ITC (HS) codes and technical names, maintain Appendix 4H consumption records, and submit EODC accordingly. DGFT/nominated auditors may audit production and consumption within three years under RBMS; non compliance or excess/unconsumed duty free inputs attract duty with interest, penal action under FT(D&R) Act and Customs law, and potential placement on the Denied Entity List.

SEZ export documentation: physical SEZ shipping bill copies no longer required for MEIS claims; electronic proofs suffice.
Applications for exports made through EDI ports, including SEZ exports, are exempt from physical submission of DGFT applications, EDI/SEZ shipping bills, electronic Bank Realisation Certificates (e-BRC) and RCMC; proof of landing must be submitted as prescribed under paragraph 3.03 of the HBP. For non-EDI ports (other than SEZs), export promotion copies of non-EDI shipping bills remain required and scanned copies of other prescribed documents must be uploaded, with the same exemptions for hard copies of DGFT applications, e-BRC and RCMC.

Bond and Bank Guarantee permit vehicle clearance under Carnet-de-Passage in lieu of IGST subject to prescribed conditions.
Vehicles imported under Carnet-de-Passage may be cleared on the basis of a Bond and Bank Guarantee in lieu of IGST, provided the importer satisfies the conditions prescribed in the applicable customs notification; this clarification is an addendum to Trade Facility No. 08/2018 and is directed to stakeholders for implementation.

Minimum Liquid Net-worth alignment for commodity clearing members removes base capital requirement and mandates collateral replacement.
SEBI requires clearing members in the commodity derivatives segment to maintain a minimum Liquid Net-worth aligned with equity and currency derivatives and removes the Base Minimum Capital requirement; Liquid Net-worth equals liquid assets after deduction of applicable margins. Commodity exchanges and their members must, within three months, replace member-deposited FDRs with eligible collateral and implement SEBI's margin provisions for intra-day crystallised losses, and must notify members and publish these provisions.

Advance submission for FSSAI NOC permits scrutiny before IGM details, enabling faster NOC issuance by importers and brokers.
Advance submission of documents for obtaining a NOC via the Foods Import Clearance System is operational: applicants may file advance bills of entry and route applications to FSSAI for scrutiny without furnishing berthing or IGM details at initial stages. Required documents (COO, end-use declarations, supplier certificates, label and ingredient lists, FSSAI import licence) must be provided; inspection/analysis charges paid; sampling arranged at the CFS; and laboratory analysis passed. IGM details are required only to generate the final NOC certificate.

Due diligence under FATCA/CRS requires RFIs to obtain valid self certifications and report identified reportable accounts annually.
RFIs and DDPs/Custodians must collect, validate and retain FATCA/CRS self certifications and documentary evidence at account opening, develop systems to capture and audit FATCA/CRS information, furnish identified reportable accounts in the prescribed return, and certify annual compliance to SEBI as part of the internal controls audit report.

Zero rating for exports: exporters can seek refunds despite delayed LUT filing and invoice mismatches under prescribed corrections.
Clarification on export related refund processing: exporters availing basic customs drawback remain eligible for refund of unutilized input tax credit across taxes; Table 9 of FORM GSTR 1 may rectify invoice/shipping bill mismatches. Delayed LUT filings may be condoned where exports are established; exporters need not be required to pay integrated tax solely because statutory export periods lapsed if goods/services were actually exported. Only one deficiency memo may be issued per refund application and transitional credits under prior laws are excluded from Net ITC for refund calculations.

MEIS benefit for Bengal-gram approved for limited export period under Foreign Trade Policy notification for MEIS processing.
The Director General of Foreign Trade notifies that Bengal-gram under the stated HS classification is eligible for MEIS for exports made from the date of the notice to the specified end date; the entry is placed in the Annexure to the earlier public notice to enable processing of MEIS applications and the applicable MEIS rate is specified, with subsequent corrigenda correcting the HS entry and product description.

Mandatory e-document submission: bills of entry barred unless supporting documents uploaded via e SANCHIT and accompanied by IRN.
Mandatory implementation of the e-SANCHIT electronic document-upload system is directed to commence on the stated implementation date; the Customs EDI will refuse acceptance of a bill of entry unless filed with IRN numbers confirming that required supporting documents were first uploaded through e-SANCHIT, and stakeholders are asked to report implementation difficulties to the Commissioner's office.