Import controls on pesticides now require fresh registration and valid source details for customs clearance to avoid detention.
Imports of pesticides based on long issued No Objection Certificates that are open ended, omit the source of import, or refer to unregistered/withdrawn products will not be accepted; CIB&RC will not provide clarifications to Customs for such consignments. Consignments already in transit or with a bill of lading issued before the Public Notice are permitted. Importers must obtain a fresh Registration/Import Permit specifying a date of validity and the source of import and produce it to Customs before clearance, failing which action under the Customs Act may follow.

Duty-free import procedures: EOUs may import on importer-submitted information without prior jurisdictional approval under applicable customs rules.
Importer-submitted information to the Customs officer at the port of import is sufficient to secure duty-free treatment under the concessional import rules; prior approval or signed forwarding by the jurisdictional DC/AC is not a prerequisite, though the jurisdictional office must thereafter scrutinize and forward its copy so the port office can reconcile Bills of Entry and address discrepancies to protect revenue.

Disciplinary proceeding pending bars an insolvency professional from accepting new insolvency or liquidation assignments until disposal.
A disciplinary proceeding begins when the Board issues a show cause notice and ends when the disciplinary committee disposes of that notice by a reasoned order; during that period the proceeding is deemed pending against the insolvency professional. An insolvency professional who has been issued a show cause notice shall not accept any fresh assignment as interim resolution professional, resolution professional, liquidator, or bankruptcy trustee until disposal of the notice.

Pre-registration educational course requirement: IPAs must deliver prescribed insolvency professional training with practical tasks for registration eligibility.
The Board prescribes a pre-registration educational course under regulation 5(b) requiring IPAs to deliver a structured curriculum across specified modules-covering reforms, drafting and filing for CIRP, forms and regulations, IRP/RP duties, claims, CoC meetings, appearances, avoidance transactions, moratorium, fees, information memorandum, resolution plan processes, liquidation, disciplinary aspects, governance and management-totaling not less than fifty hours, deliverable in classroom or MOOC formats with practical tasks, and subject to Board review.

Registration requirements for steamer agents clarified, detailing documentation, banker verification, and guarantee and solvency prerequisites for issuance and renewal.
Registration and renewal procedures for steamer agents require submission of the prescribed application Annexure, corporate and constitution documents, notarized power of attorney, banker particulars with confirmation, local office lease, tax returns, agency appointment letters, prior port registrations, head office details, and disclosure of authorized personnel. Applicants must furnish a fixed deposit in favour of the Assistant/Deputy Commissioner, a solvency certificate and a standard guarantee bond under the Customs Act as prerequisites; initial registration for new applicants is valid for three years and renewal must be sought prior to expiry with updated financial securities and bond.

E-way bill compliance: prescribed interception, inspection and detention procedures with form-based release and confiscation steps.
Prescribes a structured procedure for interception and inspection of goods in transit, validation of e-way bills and prescribed documents, designation of Empowered and proper officers, and use of FORM GST MOV-01 to MOV-11 for recording statements, ordering physical verification, reporting, detention, release, provisional release on bond, demand of tax and penalty, and confiscation under sections 129 and 130. Requires electronic uploads to the common portal, addition of demands to the electronic liability register (with temporary IDs for unregistered persons), and parallel application mutatis mutandis to Central and IGST Acts.

Further amendment of online Form-C requires written request, verification of records, and reopening through the NIC system.
Further amendment of online Form-C is permitted where a taxpayer has already used the one-time amendment facility and seeks another correction on stated grounds. The taxpayer must submit a written request to the concerned Assessing Officer, who must verify the reasons against returns, original bills and other supporting documents and, if satisfied, forward a reasoned recommendation through the Joint Commissioner to the headquarters IT Section. The IT Section and Nodal Officer (IT) then arrange reopening of the Form-C through the NIC system for re-amendment, after which the Assessing Officer carries out the correction and records the application in a register.

Recovery of arrears: legacy CENVAT credit and unpaid duties must be collected as GST arrears through electronic ledgers.
Amounts of wrongly availed or carried forward CENVAT credit and recoverable central excise duty or service tax that remain unrecovered under the existing law shall be recovered as arrears of tax under the CGST regime and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fee connected to such recoveries shall be paid from the electronic cash ledger and similarly recorded. Where recovery under the existing law is feasible it may be pursued; otherwise the prescribed GST recovery procedure applies.

Recovery of arrears under GST framework: central excise/service tax and inadmissible input credits recoverable via electronic ledgers.
Recoverable pre-GST central excise duty, service tax and wrongly availed or inadmissible transitional input credit are to be recovered as arrears of central tax under the CGST recovery framework; such central tax liabilities are to be paid by utilizing the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Legacy returns and payments for pre-GST periods are to be filed and paid through the designated legacy portals, while assessees not registered under CGST must pay arrears in cash under the existing law.

Letter of Undertaking acceptance confirmed upon online ARN; physical documents not required and post-acceptance eligibility may trigger rejection.
An LUT for exports shall be submitted via FORM GST RFD-11 on the common portal and is deemed accepted upon generation of an online acknowledgement bearing an ARN. No physical documents need to be submitted to the jurisdictional office for acceptance. If an exporter later proves ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and treated as rejected ab initio.

RTA compliance standards tightened requiring enhanced record keeping, electronic payment reconciliation, and compulsory annual internal audits.
SEBI mandates strengthened standards for RTAs, Issuer Companies and Bankers to an Issue requiring secure sharing and reconciliation of Dividend/Interest/Redemption master files, prioritisation of electronic payments with documented verification of bank details, cancellation and return of funds for unpaid instruments, and retention of reconciliation records for eight years. RTAs must maintain immutable folio histories, implement maker checker controls and front end only updates with system logs, provide certified quarterly member and debenture registers, pursue PAN/bank KYC collection for physical folios with notice procedures, and apply enhanced due diligence and system alerts for suspicious or long unpaid accounts. RTAs must undergo annual independent internal audits with specified auditor eligibility, reporting, and corrective action requirements.

IT grievance redressal mechanism streamlines GST portal technical complaints through a nodal officer and weekly committee reporting.
An IT Grievance Redressal Mechanism is set up for GSTN portal technical issues only, excluding legal matters. Taxpayers must report glitches through the jurisdictional range officer with supporting evidence, and the issues are to be compiled in the prescribed format and forwarded through the designated nodal officer to the GSTN IT Grievance Redressal Committee every Monday. The mechanism requires specific complaint details, including GSTIN, affected functionality, error history, screenshots, and nodal officer remarks.

Transition relief verification required; Joint Commissioners must verify SGST transition claims and report compliance promptly.
The circular directs administrative verification of taxpayer claims for transition relief under the State GST transition provisions, forwards a list of cases where such relief was claimed, and instructs Joint Commissioners to undertake immediate verification and report compliance.

Extended Producer Responsibility required for importation of electrical and electronic equipment; imports permitted only with valid EPR authorisation.
Producers, importers and relevant stakeholders dealing with electrical and electronic equipment listed in Schedule I must implement Extended Producer Responsibility frameworks and obtain EPR Authorisation; imports are permitted only for producers holding valid EPR Authorisation. New equipment must meet prescribed hazardous substance limits in homogeneous materials, and customs and port authorities are required to verify EPR Authorisations, report illegal traffic to the Central Pollution Control Board and take action against importers for violations.

Extended Producer Responsibility requirement: importers must present EPR authorization for listed electronic and electrical goods at import clearance.
Importers of electrical and electronic equipment listed in Schedule I of the E-waste Management Rules, 2016 must obtain and produce an Extended Producer Responsibility (EPR) Authorization from the pollution control authority when importing such equipment, including components, consumables, parts and spares; this requirement applies from the date of the public notice and is issued as a standing order for officers.

BRC Module enforcement: online monitoring now required for realization of export proceeds for applicable shipping bills.
The new BRC Module requires exporters to use the RBI linked online BRC/EDPMS interface for monitoring realization of export proceeds for EDI shipping bills with LEO on or after 01.04.2014; manual dealer or chartered accountant six monthly statements will not be accepted. Pre cutoff shipping bills remain subject to prior circulars. Exporters should verify BRC integration via ICEGATE or their authorized dealer banks and report implementation difficulties to the BRC Drawback Section.

Insolvency professional agencies must submit and display an annual compliance certificate detailing governance, monitoring and disciplinary disclosures.
IPAs must submit and publicly display an Annual Compliance Certificate in a prescribed format, including a detailed Annexure requiring itemised disclosures on member admission and eligibility, monitoring of professional standards, governance and committee composition, infrastructure and financial thresholds, grievance redressal, disciplinary outcomes, publication of bye laws and member performance, and verification that the certificate was placed before the IPA's Board; partial non compliance must be remedied by dates indicated.

Recovery of arrears under TSGST Act: unrecovered pre GST tax and inadmissible credits collectible via electronic ledgers.
Tax and credit amounts determined under pre GST proceedings that remain unrecovered must be collected as arrear of tax under the TSGST Act. Wrongly availed or inadmissible transitional input tax credit, arrears of VAT and other existing law taxes, and associated interest, penalty and late fee are to be recovered by utilising balances in the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Unregistered dealers' arrears are to be collected in cash under existing law procedures.

Procedure for interception, inspection, detention, release and confiscation of goods and conveyances in transit under GST law.
Establishes a uniform procedure for interception and inspection of conveyances and goods in transit under the TSGST Act, requiring production and verification of prescribed documents and e way bill validation; designates proper officers to intercept, issue FORM GST MOV 02 for physical verification, complete inspection within three working days (or by authorized extension), and record reports in FORM GST EWB 03 and FORM GST MOV 04. Where discrepancies are found, detention under section 129 is effected by FORM GST MOV 06 with notice in FORM GST MOV 07, release on payment or security per FORM GST MOV 08/05/09, and initiation of confiscation under section 130 by FORM GST MOV 10/11 if demands remain unpaid.

Export under Letter of Undertaking permits tax-free export subject to electronic filing, eligibility rules, and bond or guarantee conditions.
Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection.