Advance passenger manifest transmission required: carriers must send outbound manifests shortly before departure and implement earlier pre-check-in manifests.
Carriers must transmit the final outbound passenger manifest electronically in flat file format shortly before departure, using the same format as inbound manifests. Carriers are also required to modify their systems to generate and submit an additional pre-check-in passenger manifest to Customs within the prescribed implementation period.

Centralised export assessment to verify exporters' self assessment via EDI for classification, valuation and scheme eligibility.
Creation of a Centralised Export Assessment Cell (CEAC) at JNCH, Mumbai Zone II centralises verification of self assessment for all non facilitated shipping bills. CEAC officers, supervised by the Additional/Joint Commissioner and including an administrative DC/AC, will verify classification, valuation, drawback, scheme eligibility and exportability via the EDI system; queries must be specific, consolidated and EDI based. Work is allocated by Customs Tariff Heading groups, hard copy checklist presentation is discontinued, samples are called only in exceptional cases with approval, and Parking Plaza officers handle holiday/weekend assessments.

Indian Customs EDI (ICES 1.5) at Porbandar mandates electronic filing, registration, and automated duty and licence processing.
Launch of ICES 1.5 at Porbandar Port mandates electronic filing and processing of Bills of Entry and Shipping Bills; requires registration of IE Codes, Customs Brokers, Shipping Agents, ICEGATE/RES and bank accounts; prescribes standard coding and data conventions; automates valuation, duty calculation, assignment to Appraising Groups, RMS risk based facilitation, and concurrent audit; provides detailed procedures for registration and electronic debiting of DGFT licences, DEPB/TRA, EPCG/DEEC/DFIA, Bond/BG management, ex bond/warehousing transactions, and Drawback/ROSL/STR export processes; and sets rules for amendments, reassessment, examination, payments and document flows.

GST implementation: Council approved interest rates, portal, TCS, committees and fitment of goods/services rates, plus rules amendments and exemptions.
The Council fixed statutory simple interest rates for delayed tax payments and refunds (18%, 24%, and 6-9%), approved TCS by e commerce operators (0.5% CGST/SGST, 1% IGST proviso), notified www.gst.gov.in as the Common GST Electronic Portal, constituted a three tier project management framework with Standing Committees and Sectoral Groups, nominated the Additional Secretary as ex officio GSTN Director, approved targeted amendments to Registration/Payment/Refund/Invoice/ITC/Valuation/Composition Rules, and authorised fitment of goods and services into Nil/5/12/18/28% slabs with specified modifications, Compensation Cess measures and IGST exemptions.

Online NOC verification requirement: Out of charge granted only after SWIFT-confirmed NOC; physical NOCs are not accepted.
Clearances, permissions and NOCs from Participating Government Agencies must be transmitted and verified online via SWIFT; customs officers shall grant out-of-charge and release orders only after online verification of the PGA NOC, and physical hard-copy NOCs will no longer be accepted. If a PGA issues a physical NOC due to technical problems, the reason must be stated on the face of the NOC.

Position limits for cross-currency contracts set for IFSC exchanges; caps apply to trading members, institutional and foreign investors, and other clients.
Position limits for cross-currency futures and options (excluding Indian Rupee) on IFSC exchanges set per currency pair per exchange: Trading Members, Institutional Investors, and Eligible Foreign Investors face gross open position limits of 15% of total open interest or an equivalent USD threshold, whichever is higher; Other Clients face limits of 6% of total open interest or a smaller equivalent USD threshold, whichever is higher. Stock exchanges must enforce these limits and impose penalties for violations.

SCOMET export permission for stock & sale requires exporter-stockist EUC, inventory reporting, and prior re export approval.
SCOMET Stock & Sale exports are permitted only from an Indian principal/wholly owned subsidiary to their overseas subsidiary/principal (stockist) on the basis of an End Use cum End User Certificate specifying destination countries and documentary proof of relationship. Exports must be transferred to final end users within authorization validity; authorizations may be revalidated. Annual inventory and transfer statements and a consolidated post expiry statement are required. Applications for re export/re transfer must use ANF 2O(a) with EUCs from each supply chain link, invoices/purchase orders and technical specs; Category 0, 1C, 6 items and all Technology are excluded.

Digital payments requirement: intermediaries must submit payment details to SEBI after remittance, ensuring identification and accounting.
Intermediaries and other entities remitting fees, penalties, remittances or other payments by digital transfer must provide the Annexure I remittance information (date, SEBI department, intermediary name/type, registration number if any, PAN, amount, purpose and period, remitting bank and account, and UTR number) and email it to the relevant SEBI department and to the Treasury & Accounts division at [email protected] to enable identification and accounting of direct credits.

Indian Customs EDI (ICES 1.5) at SIKKA Port mandates electronic filing, automated assessment, and integrated licence/bond management.
ICES 1.5 at SIKKA Port mandates electronic filing and automated processing of Bills of Entry, IGMs and Shipping Bills via ICEGATE or service centres after required registrations (IE Code, CHA, shipping agents, DGFT licences). The system validates data, computes assessable value and duty, routes B/Es to appraising groups, supports first/second check examinations, concurrent audit, RMS facilitation, and integrates DEPB/licenses, bond/BG management and electronic duty/payment workflows prior to out of charge.

Authentication of EDI Bill of Entry: system-generated final printouts require no customs officer signature and stakeholders notified.
Once the Customs EDI system records an Out of Charge (OOC) entry and generates the authenticated final printout of the Bill of Entry, that system-generated document is deemed authenticated and does not require a Customs officer's signature; stakeholders are to accept such printouts and report any implementation difficulties.

Customs Area declaration: CFS premises recognised and operator approved as custodian and CCSP under customs law.
Premises of M/S ALS Tuticorin Terminal (P) Ltd., Survey No. 998, Tuticorin, comprising 10.62 acres, are declared a Customs Area under Section 8(b) of the Customs Act, 1962 for de-stuffing FCL imports, storage and customs examination of import and export cargo, and stuffing and sealing of export containers. The company is approved as Custodian under Section 45(1) and as Customs Cargo Service Provider under Regulation 10 of the Handling of Cargo in Customs Area Regulations, 2009, subject to prescribed procedural circulars and facility movement rules.

Transfer of shares to IEPF Authority: earlier circular withdrawn pending review; fresh instructions to follow.
The Ministry of Corporate Affairs has withdrawn the earlier circular on Transfer of Shares to IEPF Authority pending review. The withdrawal is effective immediately; fresh instructions will be issued in due course. The communication, issued with the approval of the competent authority, notifies stakeholders and nodal officers that no further action should be taken based on the withdrawn circular until new directions are published.

Limitation extinguishment bars fresh company applications where earlier filings were rejected as time barred under prior law.
Where an application was earlier rejected as time barred under Section 22(1)(ii)(b) of the Companies Act, 1956 for being filed after the twelve month period, the extinguished limitation is not revived by the lack of a prescribed limitation in Section 16(1)(a) of the Companies Act, 2013; applicants cannot file fresh Section 16(1)(a) applications to bypass the prior time bar decision.

GST migration: provisional enrolment window re-opened; unused provisional IDs cancelled and replacements available via jurisdictional officer.
Reopening of the GST enrolment window permits Central Excise and Service Tax assessees to migrate by using provisional IDs; unused provisional IDs issued up to 31.01.2017 have been cancelled while IDs issued in February-March 2017 and those restored after State VAT cancellation remain active. To obtain a provisional ID taxpayers must contact their jurisdictional Central Excise/Service Tax officer or GST Seva Kendra and send an email from their registered ACES email to the designated helpdesk with the subject requesting a provisional ID and include their Central Excise/Service Tax registration numbers and details of any earlier enrolment issues.

Airline passenger manifests must be transmitted electronically 12 hours pre-check-in and 15 minutes before departure.
Carriers must transmit electronically the pre check in passenger manifest twelve hours before scheduled departure and the final passenger manifest fifteen minutes before leaving or taking off, to Indian Customs in the prescribed structure. From 15.05.2017 outbound manifests are to be submitted fifteen minutes before departure in a flat file format identical to inbound transmissions; carriers must modify systems to enable the additional twelve hour outbound transmission within six months. The Passenger Manifest format (Form II) specifying flight, passenger, journey, document, crew and visa data fields is annexed.

Export realisation proof requirement: failure to submit BRC/negative statements will trigger system alerts and customs action.
Exporters must submit Bank Realisation Certificates or certified Negative Statements for Drawback EDI shipping bills identified on the commissionerate website by the final deadline; failure to comply will lead to alerts in the ICES 1.5 system and initiation of enforcement action under Section 7S(I) of the Customs Act, 1962 read with Rule ISA of the Drawback Rules, 1995, with immediate alerts placed where mailed communications were returned undelivered.

Airlines must electronically transmit outbound passenger manifests 12 hours and 15 minutes before departure in prescribed formats.
Carriers must electronically transmit pre check-in passenger manifests twelve hours before departure and final passenger manifests fifteen minutes before leaving the port of embarkation in India, in either the prescribed flat file format or UN/EDIFACT PAXLST API; final manifests in flat file format were required from 15.05.2017 and the twelve hour transmission must be implemented within six months.

Filing deadline extension for quarterly VAT returns; online filing allowed, payment obligations unchanged, digital signatures waive hard copy.
The Commissioner extends the filing deadline for fourth quarter VAT returns for 2016-17, permitting online or hard copy submission of Forms DVAT 16, DVAT 17 and DVAT 48 with annexures until 30.05.2017. Tax payment obligations remain unaffected and must be made as required by the statute. Dealers filing with a digital signature are not required to submit a hard copy of the return/Form DVAT 56.

Pending registration clearance: authorities must prioritise disposal of all VAT/CST registration applications by the deadline.
Directive requiring Assessing Authorities to prioritize and dispose of the backlog of DVAT and CST registration applications, continuing prior online registration guidance and mandating Zonal in-charges to monitor progress and ensure completion within the circular's specified timeline.

Brand rate drawback clearance: failure to submit fixation letters may lead to zero-rate processing but supplementary claims permitted.
A special drive requires exporters with pending brand rate drawback claims to furnish a brand rate fixation letter, bank realisation certificate, and export performance copy within four weeks; absent compliance, claims will be processed at zero rate, though exporters may later pursue a supplementary claim under the statutory procedure.