Tax dispute online tracking requires uploading case data and scanned orders at each adjudicatory stage for compliance.
Implementation mandates use of the Tax Dispute Online Tracking System (TDOTS) for monitoring tax dispute proceedings: issuing sections must upload case data and scanned documents and obtain credentials; each processing section must upload documents for successive adjudicatory stages and verify uploads before processing, endorsing files to the Commissioner; retrospective and legacy case uploads must be completed per transitional deadlines and the Commissionerate MPR must reconcile with TDOTS data with technical certification.

Prohibition on cash acceptance by stock brokers mandates non-cash settlements via electronic transfers or account-payee cheques.
Brokers are prohibited from accepting cash from clients directly or by depositing cash into the broker's bank account; payments must be by account payee crossed cheques, demand drafts, direct credit via electronic fund transfer, or other RBI permitted modes, with brokers accepting cheques only if drawn by clients and issuing cheques only in favour of clients.

Incorporation of purchaser name on demand instruments to reduce anonymity and curb money laundering; issuers must comply.
Issuance instruments such as demand drafts, pay orders and banker's cheques must bear the name of the purchaser printed on the face of the instrument, and the issuing bank is required to incorporate the purchaser's name on such instruments issued on or after September 15, 2018; this amendment to the Master Direction on KYC mandates the change and banks are instructed to ensure compliance.

Certificate of Origin (Non-Preferential) authorization expanded to include a new export promotion council and updated agency listings.
Authorization is granted for M/s Uttar Pradesh Export Promotion Council to issue Certificate of Origin (Non-Preferential), and the Council is enlisted in the Appendix listing of agencies empowered to issue such certificates with contact details. Following state bifurcation, Federation of A.P. Small Industries Association is redesignated as Federation of Telangana Small (MSME) Industries Association and its Appendix listing is moved to the new state's entry, updating the roster of authorized agencies.

Repeat order authorizations for SCOMET items approved by Chairman IMWG with defined eligibility, verification, and recall safeguards.
Amendment allows Chairman IMWG to approve repeat order authorizations for the same SCOMET items to the same country/entities without IMWG consultation; repeat orders to different countries/entities require Chairman approval after verification of buyer/consignee/end user. Eligibility is limited to applications within three years of the original authorization, requires end-user certification of quantity commensurate with operational capacity, an exporter declaration on qualifying conditions, and subjects authorizations to recall/termination on adverse reports; IMWG will confirm approvals ex-post facto and may refuse further repeats on proliferation concerns.

Government-backed Line of Credit enables export financing under Foreign Trade Policy, subject to FEMA compliance and remittance rules.
A Government-supported Line of Credit from Exim Bank finances export of eligible goods and services for a specified Zambian health project, requiring at least 75 per cent of contract value to be supplied from India and permitting up to 25 per cent procurement abroad. Shipments must be declared in the Export Declaration Form per Reserve Bank instructions. No agency commission is payable under the LoC, though exporters may use own funds or Exchange Earners' Foreign Currency Account balances to pay commission in free foreign exchange subject to realisation and extant remittance rules.

Line of Credit conditions require majority India-sourced exports and EDF shipment declarations with FEMA-based compliance obligations.
A Government of India supported Line of Credit of USD 17.50 million through Exim Bank finances hospital upgrades in Guyana, requiring at least 75 per cent of contract value for goods and services to be supplied from India and allowing up to 25 per cent external procurement. The LoC is effective from June 12, 2018, with a terminal utilization period of sixty months after scheduled completion. Shipments must be declared in the Export Declaration Form; no agency commission is payable under the LoC though exporters may remit commission from their own resources or EEFC balances subject to AD Category I bank compliance. The directions are issued under FEMA.

Line of Credit approvals enable export financing with prescribed domestic sourcing and FEMA-based reporting and remittance rules.
Government-supported Line of Credit through Exim Bank permits financing of eligible exports subject to Foreign Trade Policy eligibility. At least a specified portion of contract value must be supplied from India, with the balance procurable from outside India. Shipments under the LoC must be declared in the Export Declaration Form. No agency commission is payable from the LoC; exporters may pay commission from their own resources or Exchange Earners' Foreign Currency Accounts after realisation of export value, subject to extant instructions. AD Category I banks must notify exporters and the directions are issued under the Foreign Exchange Management Act.

Government supported Line of Credit permits export financing for harbour rehabilitation, subject to sourcing, EDF declaration and commission rules.
A Government supported Line of Credit finances rehabilitation of Kankesanthurai Harbour and allows financing of exports of eligible goods and services from India, requiring at least 75% of contract value to originate in India and permitting up to 25% procurement from outside; the agreement is effective from June 12, 2018 with a terminal utilization period of 60 months from scheduled contract completion.

Core SGF and standardized stress testing required for commodity derivatives clearing corporations to assess credit exposure and MRC adequacy.
Clearing Corporations clearing commodity derivatives must implement a Core Settlement Guarantee Fund framework and a modified standardised daily stress testing regime to assess credit exposure. The circular prescribes specific historical and hypothetical scenarios, end-of-day testing assumptions, client-level residual loss aggregation, inclusion of proprietary losses, collateral haircutting, and coverage calculations for simultaneous defaults of the two largest-exposure members and a percentage of total-member simultaneous default exposure, with phased implementation timelines.

Special warehouse compliance: mandatory custody, digital records, CCTV and escorted removal to duty free shops, with monthly returns.
Prescribes operational controls for Special Warehouses and Duty Free Shops under Cochin Customs: warehouses must be under bond officer custody with escorted removals to DFS; DFS operate as the point of sale under CCTV surveillance and computerized invoicing. Licencees must maintain secure facilities, a digital stock-keeping system with audit trail, server-location and daily backups, obtain authorised digital signatures, retain documentary evidence and scanned passenger identification linked to sales, and preserve records for a prescribed retention period. Transfers and removals must follow Section 58A licensing, Warehoused Goods (Removal) Regulations and Section 67, and licencees must file signed monthly returns and make records available for inspection.

Export proceeds monitoring may trigger recovery of drawback with interest if exporters' bank records are not updated.
Monitoring of export proceeds must be performed via the RBI-BRC module and exporters must ensure foreign exchange realisation is recorded within nine months of export unless extended by the Reserve Bank; otherwise the drawback disbursed becomes recoverable with interest. A list of shipping bills with pending realisation will be published, and exporters should instruct authorised dealer banks to update EDPMS records so customs can reconcile data. Customs will place alerts and issue show cause notices for recovery where updates are not made, and exporters may contact the Export Proceeds Realisation Monitoring Cell for assistance.

Monetary limits for departmental appeals revised, restricting appeals to cases where tax effect exceeds prescribed thresholds.
Prescribes that departmental appeals and SLPs in Income-tax matters should not be filed unless the tax effect of disputed issues, computed year-by-year and including surcharge and cess but excluding interest unless disputed, exceeds specified monetary limits; composite orders involving multiple years require appeals in all covered years if any year exceeds the limit. The Assessing Officer must calculate tax effect per assessment year, special computation rules apply where income is computed under alternate tax provisions, and specific exceptions require contesting adverse decisions regardless of tax effect.

Mutual funds: SEBI master circular consolidates offer document, disclosure, governance, valuation, redemption and distribution rules.
The Master Circular compiles SEBI circulars (effective as of 05 June 2018) governing mutual funds, prescribing operative requirements for offer documents (SID, SAI, KIM) including filing, format, updates and investor communications; detailed disclosure and reporting obligations (portfolio uploads, reports, AUM and commission disclosures); governance and risk frameworks (trustee/independent director tenure, audit/valuation committees, systems audits, stress testing, in house credit assessment); valuation and NAV methodologies and cut off/timestamp rules; conditions and procedure for restriction on redemption; and distribution, intermediary due diligence, certification and transaction mechanics including dematerialisation and AML/KYC requirements.

Entity registration under Sea Cargo Manifest Regulations required; electronic arrival/departure manifests and inland manifest mandated for e-sealed export cargo.
Registration under the Sea Cargo Manifest & Transhipment Regulations requires Indian entities to register as Authorised Sea Carrier or Authorised Sea Agent and electronically submit Arrival and Departure Manifests prior to vessel departures. The Customs Inland Manifest (CIM) for e-sealed export cargo must be filed by the exporter for each vehicle or rail consignment before cargo leaves the exporter's premises; CIMs may reference multiple Shipping Bills. CIM details of vehicle, container and e-seal will be shared with the Risk Management System and verified by Preventive Officers in ICES, who will record match and tamper status.

Drawback Brand Rate jurisdiction change shifts application processing to port-based commissionerates with transitional safeguards and filing cell.
From 01.07.2017 applications for fixation of Drawback Brand Rate are to be filed with the Customs Commissionerate having jurisdiction over the port of export; Rule 6 and Rule 7 were amended by Notification No. 58/2017-cus (N.T). A Brand Rate Fixation cell is established at Hyderabad Customs headquarters to receive fresh and pending applications. The existing Duty Drawback scheme continues for a transition period until 30.09.2017, allowing composite rates subject to conditions that prevent simultaneous claiming of composite drawback and input tax credits or IGST refunds, and barring carry forward of CENVAT credit when composite rates are claimed.

Import/export prohibition on Indian currency - Bangladesh and Pakistan citizens barred from carrying notes; customs to enforce compliance.
Citizenship-based restriction: nationals of Bangladesh and Pakistan are prohibited from importing into India or exporting from India Indian currency notes under the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015 and related circular guidance; customs officials at Land Customs Stations are directed to ensure strict compliance and prevent such movements of currency.

Refrigerated cargo inspection waiver permits export after supervised stuffing and sealing upon confirmation, subject to scanning on intelligence.
Where refrigerated containers are stuffed and sealed under supervision of the jurisdictional Customs officer, the Superintendent i/c of the Parking Plaza/CFS shall waive physical examination upon confirmation by phone or email within two hours; failing confirmation the matter is to be escalated. The Parking Plaza/CFS officer must record supervised stuffing and sealing details in EDI departmental comments, and refrigerated containers remain liable to scanning/examination on intelligence or if RFID seals are found tampered.

ITC Refunds Special Drive: dedicated refund cells and extended office hours to clear pending IGST and ITC claims.
Administrative directive instituting a Special Refund Week from 9 July to 14 July 2018, with GST offices open on Saturday, to clear pending IGST and ITC refund claims. Exclusive camps/refund cells are set up in every division of the CGST Commissionerate, Raipur; assessees are instructed to contact named nodal officers at division contacts. A Joint Commissioner is designated for escalation and an Hqrs. Refund Cell email is provided. Trade bodies are asked to publicize the notice and earlier related trade notices are referenced for procedural clarification.

ITC/IGST refund facilitation: administrative drive to expedite refund processing and enable taxpayer grievance reporting.
Administrative initiative designates divisional offices as Exclusive Refund Cells to expedite ITC/IGST refund claims, with extended operating hours and coordinated supervision by GST and Customs Commissionerates. Trade is urged to submit pending claims and report processing obstacles; trade bodies are asked to disseminate the notice to stakeholders to facilitate resolution during the drive.