Importer-Exporter Code applications now require online filing with PAN and bank proof plus digital signature from 1 April 2016.
The amendment mandates online-only filing for Importer-Exporter Code applications and modifications via the revised ANF-2A, requiring upload of only PAN and a cancelled cheque bearing the entity's pre-printed name or a Bank Certificate plus the signatory's digital photograph; manual submissions cease w.e.f. 01.04.2016. Applications filed online must be digitally signed (Class-II or Class-III). Regional Authorities will process complete applications per the attached checklist, verify details against Income Tax and MCA records, and communicate grant or refusal within two working days.

FDI reporting now requires mandatory online filing of ARF, FCGPR and FC-TRS via e Biz platform.
The Reserve Bank mandates mandatory online filing of ARF, FCGPR and FC-TRS through the e Biz portal; physical filing of these FDI reporting forms is discontinued from February 8, 2016. AD Category I banks must inform and assist their customers with e Biz submissions. The directions are issued under sections 10(4) and 11(1) of FEMA, 1999 and do not affect other statutory permissions.

Cenvat credit entitlement affirmed for voluntarily paid countervailing duty; non-payment notices stayed pending appellate decision.
Show cause notices demanding CVD from importers who did not pay CVD shall be kept in the call book pending the department's appeal; voluntary payment of CVD at import entitles the importer to CENVAT credit and notices denying such credit must be decided in light of precedent. The proviso limiting CENVAT credit on ships imported for breaking has been deleted, allowing full credit of CVD paid at import while remaining subject to the CENVAT Credit Rules' reversal obligations for non excisable byproducts.

Customs area notification designates Sandheads for regulated loading and unloading under Customs Act compliance requirements.
Notification designates Sandheads, within Kolkata Port Trust jurisdiction, as a Customs Area for loading and unloading of cargo, specifying a central geographic point and delimiting the area by a measured radius; activities within the area must comply strictly with the Customs Act and government instructions, and importers, exporters, customs brokers and agents are put on notice of the regulatory status and compliance obligations.

Refund procedure where notice under section 245: CPC seeks AO or taxpayer response, nonresponse permits adjustment.
Where a notice under Section 245 has been issued and the taxpayer contests the demand, CPC will ask the jurisdictional Assessing Officer to confirm or amend the demand within thirty days, issuing the refund without adjustment if the Assessing Officer fails to respond; where the taxpayer does not respond to CPC's reminder, CPC will adjust the demand with applicable interest against the refund and pay any balance.

Position limits for agricultural commodity futures revised; client MWOI cap removed and near month netting disallowed.
Revision of open position limits for agricultural commodity futures removes the client level market wide open interest cap and prescribes that near month position exposure be capped at one fourth of the overall position limit. Overall and near month positions are calculated by aggregating all long positions and all short positions separately and taking the higher; netting of near month with far month contracts is prohibited. Member overall limits are the greater of the numerical limit or fifteen percent of market wide open interest, with client and proprietary positions aggregated without netting.

Refund claim processing streamlined: summary disposal permitted for eligible small-value VAT refunds without notices or personal appearance.
Expedited processing dispenses with notice or personal appearance for specified small-value refund claims up to the tax period ending 31 March 2015 where claimants are functional at the recorded address, not subject to DVAT 09/DVAT 10 notices, not listed as suspicious dealers, not return defaulters, and registered for at least three years. Verification includes checking central statutory forms via Form 9 and TINXSYS, avoiding physical verification where possible, confirming exports via DGFT, and verifying ITC from supplier tax scrolls. Outstanding demands under relevant Acts may be adjusted except stayed demands; Systems Branch to supply pendency data by 15 February 2016.

Grievance redress mechanism strengthened: centralised routing, top-level monitoring and accountability to improve taxpayer service.
Directions require strengthening the Grievance Redress Mechanism by routing all zone grievances through the Pr. Commissioner/Commissioner for prima facie assessment before referral, initiating action to fix responsibility for delays, defaults or misconduct, and ensuring Chief Commissioners monitor and follow up on a sample of cases. The memo mandates top-level monitoring, monthly performance reviews including telephonic contact with complainants to verify satisfaction, greater use of technology to limit discretion, and adherence to Citizens' Charter standards to improve taxpayer service and officer conduct.

Departmental appeals withdrawal: Chief Commissioners to re-examine appeals and report withdrawal-ready cases by forum immediately for compliance.
The Department raised monetary limits for filing appeals before CESTAT and High Courts and directed withdrawal of appeals below those thresholds; Chief Commissioners must re-examine appeal files, reconcile zone reports with the Board's database, and submit zone-wise counts of appeals fit for withdrawal by forum, withdrawal applications filed, and cases withdrawn under the specified instructions, with an analogous review for appeals affected by Supreme Court identical decisions and an initial report to be sent by return fax.

VAT return deadline extension: third-quarter filing period extended; tax payment obligations remain unchanged.
Extension of the statutory filing deadline for third-quarter VAT returns for 2015-16 in Form DVAT-16, DVAT-17 and DVAT-48 is authorized under Rule 49A, extending the last date for online or hard-copy submission to 05.02.2016, while tax dues must continue to be paid in the usual manner; digitally signed filings need not be accompanied by a hard copy of Form DVAT-56.

Mandatory pre-deposit for customs appeals required; procedure for TR6 certification, refund processing and register maintenance clarified.
The notice requires appellants to make the mandatory pre-deposit of a prescribed percentage of duty or penalty in dispute for appeals filed after the legislative amendment, and designates the AO/Supdt in the Review Cell as the proper officer to certify TR6 challans for such payments. The Review Cell must maintain a monthly register recording party, order details, forum, amounts in dispute (duty and penalty separately), amount paid, TR6 challan number and appellate authority; Commissionerates will process refunds per the Board Circulars.

Custodian appointment under customs law: Bharat Diamond Bourse authorised to handle specified high value cargo subject to compliance and duty liability.
M/s. Bharat Diamond Bourse is appointed as Custodian for specified high value import and export cargo under Sections 45(1) and 141(2) of the Customs Act and Regulation 10 of HCCAR, 2009, subject to compliance with the Customs Act and HCCAR and liable to pay Customs duty on pilfered or unaccounted goods; storage is confined to the designated strong room at the Air Cargo Complex, Sahar, Mumbai.

Customs valuation of second hand machinery: empanelled valuers may inspect goods when no overseas appraisal is procured.
M/s TUV Rheinland India Pvt. Ltd. and M/s Valueguru Chartered Engineers and Valuers Pvt. Ltd. are notified as empanelled agencies in Bangalore to issue Inspection/Appraisement Reports for customs valuation of second hand machinery; if an importer fails to procure an overseas inspection/appraisement report, the goods may be inspected by either notified agency as recognized under DGFT Appendix 2G of the Handbook of Procedures and relevant Aayat Niryat Forms to the FTP.

Hard copy requirement for E-Form 13 removed; port gate verification will rely on CLP and export invoice for container gate-in.
Port gate verification for export container gate-in will be performed on the basis of the Container Load Plan (CLP) or Export Invoice alone; the printout of the E-Form 13 is no longer required, as gate officers have electronic access to E-Form 13 details and the printed form is not endorsed.

Actionable Information Monitoring enables assessing officers to access NMS selected tax cases and exercise compliance actions including notices and closures.
NMS Cycle 4 selections (including closed cases) have been pushed to the Actionable Information Monitoring System (AIMS) and made available to jurisdictional assessing officers. AIMS permits officers to view ITS data, issue system generated letters, update non traceability or non compliance status, propose case closure, and issue reassessment notices; prior Cycle 3 integration and guidance are provided by EFS Instruction No. 49 on i taxnet.

Sale-to-purchase ratio threshold restricts auto-downloading of statutory forms; quarterly cumulative test applies and capital goods excluded.
Auto downloading of statutory forms is disallowed where the sale to purchase ratio, including stock transfers and local transactions, falls below 45%; entitlement is reassessed on a cumulative quarterly basis until the threshold is met. The purchase of capital goods is excluded from the ratio, the facility applies only to eligible dealers, and downloads are further subject to checks that items are allowed on the record certificate, the dealer is not cancelled, and there is no adverse material on record.

Extension of recognition for Pre shipment Inspection Agencies preserves validity for agencies expiring by May deadline.
The Director General of Foreign Trade, under paragraph 2.04 of the Foreign Trade Policy, relaxes Paragraph 2.55(d) of the Handbook of Procedure to extend recognition of Pre shipment Inspection Agencies listed in Appendix 2G whose three year tenure has ended or whose validity would expire on or before 31 May 2016, maintaining their validity up to 31 May 2016.

Diplomatic cargo quarantine referrals now standard, with priority AQCS clearance ensured for diplomatic livestock imports.
Customs must commence standard referral to quarantine authorities for diplomatic cargo and baggage containing livestock and livestock products, with such consignments accorded priority in AQCS clearances. This modifies paragraph 6 of Circular 13/2007-Customs dated 2 March 2007. Diplomatic Missions have been submitting Self Certifications acknowledging applicable import restrictions, and Customs formations should issue Public Notices or Standing Orders and report any implementation difficulties to the Board.

SEZ cargo clearance procedure requires EDI filing with transhipment code, gateway port designation, and permit endorsement for release.
Procedure mandates EDI/ICES processing for SEZ imports: file IGM as transhipment with SEZ destination code; SEZ officer assess BE with Krishnapatnam as gateway port and transmit data to ICES; after PO grants entry inward, AC Transhipment records SEZ approval in ICES using destination code, BE number and date; Preventive Officer issues release via GAT role by approving request and printing Permit Order, endorsing container and seal numbers (or attaching them) since they are not printed, and then allows movement to the SEZ.

Taxpayer Service Centre established as a single window for receiving and tracking taxpayer grievances with on the spot acknowledgments.
The Taxpayer Service Centre at the Central Excise Commissionerate, Ludhiana functions as a Single Window System to receive taxpayer queries, complaints and grievances, generate unique on the spot acknowledgment numbers, record matters in a register maintained by the Junior Tax Facilitator under Senior Tax Facilitator supervision, route dak to the Principal Commissioner and the appropriate section for report and disposal, and ensure monitoring of disposal by the Additional Commissioner and Principal Commissioner, with periodic activity reports prepared by the Senior Tax Facilitator for the Directorate of Taxpayer Services.