Enlistment under Appendix 2E: agencies authorised to issue Non Preferential Certificates of Origin under the FTP are added.
Enlistment under Appendix 2E adds four named agencies to the authorised list for issuing Certificate of Origin (Non Preferential) under the Foreign Trade Policy, 2015 2020, by exercising powers under paragraph 2.04 of the FTP and directing their insertion at specified serial entries in Appendix 2E of the FTP appendices and Aayaat Niryat forms.

Preference for local area in CSR spending reiterated; companies must prioritise nearby communities when allocating CSR funds.
Section 135(5) of the Companies Act, 2013 mandates that companies give preference to the local area and areas around it where it operates when allocating funds for Corporate Social Responsibility activities; the Ministry of Corporate Affairs has reiterated that this proviso must be followed in letter and spirit as a compliance requirement.

Indian Customs EDI at Dabhol Port: mandatory electronic filing, automated BE/SB processing, RMS risk routing and licence/bond integration.
ICES 1.5 at Dabhol Port mandates electronic filing of Bills of Entry and Shipping Bills via ICEGATE or service centres with prerequisites (IE Code, broker/line registration, licence registration). The system effects self assessment on generation of a BE number, applies exchange rates and tariff directories, assigns B/Es to Appraising Groups, routes consignments via RMS for facilitation or interdiction, integrates licence/DEPB ledgers and a central Bond Module, and enforces electronic workflows for amendment, examination, payment and out of charge.

ICEGATE UIN/Non IEC registration requires master/subordinate accounts, DSC upload, and specified ID and authorization documents.
Registration on ICEGATE for UIN/Non IEC holders uses a two tier Master (parent) and subordinate (child) user model where the master approves or disables child users; approvals or rejections are sent by email. Registrants must upload a Class III individual DSC and one permitted ID proof (Aadhaar, passport, or voter ID), a self attested authorization letter, and GSTIN/UIN documents as applicable, observe PDF/100 KB limits, and meet Java/technical prerequisites. Registered data cannot be changed without deactivating and re registering.

IGST refund on exports: officer interface enables refunds for shipping bill payment or GSTIN errors, subject to an undertaking.
An officer interface in ICES is now functional to permit Customs officers to verify IGST payment from GST return data and sanction refunds where exporters misdeclared IGST status (handled like SB005 invoice-mismatch cases). Shipping bills with error code SB003 involving GSTIN mismatch or only PAN declaration-where returns exist under another GSTIN with the same PAN-may also be refunded via the officer interface, provided the GST-registered unit furnishing the returns gives an undertaking waiving any claim to IGST refund for that shipping bill.

Monetary limit for appeals: appeals below a prescribed threshold will not be filed at Commissioner (Appeals) in legacy excise and service tax matters.
A monetary threshold is prescribed below which departmental appeals will not be filed with the Commissioner (Appeals) in legacy Central Excise and Service Tax matters; the limit applies to pending cases and withdrawals will follow the existing withdrawal practice and the criteria in the Instruction dated 17.08.2011.

Bank account validation in PFMS required for drawback disbursal; exporters must update accounts and submit specified documentation.
Exporters must have bank accounts validated in the Public Financial Management System (PFMS) before drawback can be credited; unvalidated or closed accounts may block payment. Exporters should promptly update and avoid changing account details during the financial year. To update an account they must submit a request letter to the Drawback section, bank-verified account details on company letterhead, IEC copy, PAN copy, and a bank cheque leaf. Difficulties should be reported to the Drawback office for assistance.

Integrated tax on warehoused goods payable at final clearance, with valuation as the higher of transaction or into-bond value.
Integrated tax on imported goods deposited in a customs bonded warehouse is payable only at final clearance for home consumption on filing the ex-bond bill of entry. Valuation at final clearance is the higher of the transaction value or the into-bond valuation, and value additions during warehousing are included in the final taxable value.

Customs Brokers Licensing Regulations require exporters, importers and agents to note and comply; notifications available online.
Notification advises stakeholders of the promulgation of the Customs Brokers Licensing Regulations, 2018 and the Sea Cargo Manifest and Transhipment Regulations, 2018, directs exporters, importers, customs brokers, steamer agents and other affected parties to note and strictly comply with these regulations, states that soft copies are available on the government e gazette website, and invites reporting of implementation difficulties to the issuing customs office.

Temporary import ban on fruits and vegetables after a disease outbreak; exporters must observe phytosanitary import controls and comply.
A temporary ban on the import of fruits and vegetables from the Kerala region has been imposed by a foreign plant protection authority in response to a local Nipah virus outbreak and remains in force until further notice; exporters, customs brokers and the trading public are advised to take cognisance and comply with the phytosanitary import restriction as communicated by the Plant Protection and Quarantine Section.

GST refund processing: manual application steps, required documents, provisional payments, sanctioning and withholding rules under prescribed timelines.
Procedure prescribes manual filing in FORM GST RFD-01A with required documentary evidence, acknowledgement in GST RFD-02, deficiency handling via GST RFD-03, provisional payment (90% for zero rated claims) within seven days, show cause and sanction processes using GST RFD-08/09 and GST RFD-06, adjustments via FORM GST PMT-03, and payment advice GST RFD-05, with timelines under section 54 and specified evidentiary requirements for different refund categories.

Electronic integrated declaration mandates digital signatures, five-year record retention and capped late-presentation charges.
Importers or customs brokers must submit the electronic integrated declaration and supporting documents on the Customs Automated System with a digital signature or via service centres; late-presentation charges are capped at the duty payable or, where no duty is payable, at fifty thousand rupees (waiver possible by the proper officer); assessed bills and original supporting documents must be retained for five years and produced for Customs proceedings; non-compliance may attract a penalty up to fifty thousand rupees.

Refund threshold bars processing of trivial claims; filings below threshold will not be acknowledged or ledger debited.
Registered persons should refrain from filing refund applications in Form GSR RFD-01A on the common portal when the claim is below one thousand rupees; no Acknowledgement Reference Number will be generated and neither the electronic cash nor credit ledger will be debited.

EPCG Scheme authorization permits imports at ICD Chinchwad, expanding eligible depots for import clearance under customs rules.
ICD Chinchwad, Pune is designated as an authorised inland container depot for import clearance under the EPCG Scheme, expanding locations where imports against EPCG authorizations may be permitted pursuant to Notification No. 16/2015-Customs; stakeholders are directed to the customs website for the trade notice and to report operational difficulties to the Commissioner of Customs.

Segregated nominee account structure in IFSC requires end client identification, UCC use, client level margining and reporting obligations.
Permits a Segregated Nominee Account Structure in IFSC allowing eligible Providers to route foreign investor orders subject to registration and exchange laid eligibility norms; requires Provider due diligence, end client KYC/AML, assignment and use of a Unique Client Code for order entry, end client level margin computation with gross collection from Providers, Provider level margin reporting, monitoring of end client position limits, and exchange obligations to amend rules, implement systems and share trade and KYC information as requested.

Duty free import procedure clarified: port customs may accept EOU submissions without prior jurisdictional approval for exemptions.
EOUs must submit duplicate information on estimated quantity and value to their Jurisdictional DC/AC and one set to the DC/AC at the Customs Station of importation; the submission to the DC/AC at the import station is sufficient to obtain duty free import under the exemption notification and does not require prior approval from the Jurisdictional DC/AC. The Jurisdictional DC/AC must scrutinize eligible intimation, forward one copy to the import station, and the import station DC/AC shall reconcile imports and report discrepancies to the Jurisdictional DC/AC.

Direct port delivery extension to qualified importers based on compliance criteria; procedures unchanged, report implementation difficulties.
Extension of the Direct Port Delivery facility to additional main importers listed in Annexure A is authorised based on past compliance, percentage of RMS-facilitated Bills of Entry, container volumes and the assessing office's evaluation; procedural requirements and conditions of Public Notice No. 14/2018 remain unchanged and stakeholders must report implementation difficulties to the Commissioner's office.

Land Customs Station operationalisation: Valmikinagar to function as Non EDI port allowing customs clearance subject to statutory formalities.
Valmikinagar has been made operational as a Land Customs Station to permit clearance of export and import consignments upon fulfillment of formalities under the Customs Act, 1962. The LCS will function as a Non-EDI port until EDI connectivity is provided; trade facilitation arrangements are in place to enable clearance during the Non-EDI period. Any difficulties faced by trade should be reported to the Deputy/Assistant Commissioner, Customs (P) Division, Motihari as the nodal officer.

Revocation of registration: delegation grants Assistant Commissioners authority to revoke or reject GST registration revocation applications.
The Commissioner amends Schedule A to assign functions under section 30: authority to revoke a cancelled registration certificate (section 30(1)) and authority to revoke a cancelled registration certificate or reject an application for revocation (section 30(2)), and designates the Assistant Commissioner, State Tax Officer as the proper officer to exercise those functions.

Intelligence-led search and seizure under GST requires prior profiling, written authorization, videography, and strict procedural compliance.
Inspection, search and seizure under the Uttar Pradesh Goods and Services Tax Act, 2017 are to follow an intelligence-led procedure in Special Investigation Branch units, beginning with pre-investigation information gathering, profiling of the dealer, and written authorization by the Joint Commissioner in INS-1. The investigation team must be constituted in advance, conduct videographed proceedings with assigned duties, and follow the prescribed seizure, restraint and provisional release mechanism for goods, records and other articles. Post-investigation, the seizing officer must submit reports within the prescribed time, after which adjudication, prosecution and arrest proceedings may follow through the statutory hierarchy and authorisation process.