Paperless LPCO uploads require ICEGATE registration and IRN tagging, enabling PGAs' digital licences for customs clearance.
PGAs must upload digitally signed Licenses, Permits, Certificates and Other Authorisations (LPCOs) on eSANCHIT; beneficiaries must register on ICEGATE to receive the Image Reference Number (IRN) for each uploaded LPCO, which must be tagged to the Bill of Entry or Shipping Bill for customs clearance. PGAs should upload LPCOs issued in the prior 15 days and may upload earlier unutilised LPCOs. Amended LPCOs must be re-uploaded with a new IRN, and beneficiaries may amend filed Bills at the Service Centre to tag an IRN if not initially linked.

PGA e SANCHIT LPCO uploads require ICEGATE registration to link IRNs to customs entries for paperless clearance.
PGAs will upload digitally signed Licences, Permits, Certificates and Other Authorizations on e SANCHIT and generate a unique Image Reference Number (IRN) for each LPCO; beneficiaries must register on ICEGATE to enable linkage of the IRN to their IEC/GSTN and email, and must tag the IRN to the Bill of Entry or Shipping Bill so customs officers can view the LPCO as a supporting document. Amended LPCOs require reupload with a new IRN and corresponding amendment of the BE/SB; untagged IRNs may be linked by beneficiaries through a Service Centre amendment.

PGA Uploading of LPCOs enables paperless customs clearance by issuing IRNs for beneficiaries to link to entries.
PGA eSANCHIT requires PGAs to upload digitally signed LPCOs onto eSANCHIT so Customs can view them as Supporting Documents tagged to Bills of Entry/Shipping Bills. Beneficiaries must register on ICEGATE to enable POAs to link LPCOs to their IEC/GSTN and email ID. An uploaded LPCO yields a unique Image Reference Number (IRN) which the beneficiary must tag to the relevant Bill of Entry/Shipping Bill; amended LPCOs must be re uploaded with the new IRN used in any consequential amendment. Beneficiaries may request service centre amendments to tag IRNs after filing.

Digitally signed LPCO uploads let PGAs issue IRNs so beneficiaries can link permits to customs filings.
PGAs must upload digitally signed Licences/Permits/Certificates/Other Authorizations (LPCOs) on eSANCHlT; beneficiaries cannot upload these documents. PGAs should upload LPCOs issued in the prior fifteen days and unutilised earlier LPCOs. Beneficiaries must register on ICEGATE so PGAs can link LPCOs to IEC/GSTN/email and issue an Image Reference Number (IRN). The IRN is used to tag LPCOs to the Bill of Entry/Shipping Bill; amended LPCOs require re-upload and a new IRN for consequent amendments. Untagged IRNs may be linked by beneficiaries through amendment at the Service Centre.

Stock and Sale authorisations for SCOMET now permit post-reporting transfers and pre-approved re-exports to specified countries.
Amendments allow Indian principal companies or wholly owned subsidiaries to export eligible SCOMET items to affiliated foreign "stockists" on the basis of an End Use Certificate and corporate relationship proof, with IMWG granting authorisations for initial export and in-principle re-export approval to specified countries. Transfers from the stockist to end users within the same country and re-exports to IMWG-approved countries do not need separate prior authorisation but require post-reporting and are subject to the stockist country's export controls; re-exports to other countries require separate DGFT application with end-user certificates and supporting documentation for IMWG verification.

Radiation portal monitor installation requirement extended; non compliant ports risk derecognition for un shredded scrap imports.
Designated sea ports are permitted to import un shredded metallic scrap until the extended deadline provided they install and operationalize Radiation Portal Monitors and Container Scanners; ports failing to meet the requirement by the deadline will be derecognised for import of un shredded metallic scrap.

Refund procedure: portal limits require rectified refund applications to be submitted under the original ARN; re-credit deferred.
Where a deficiency memo is issued against a refund claim, rectified refund applications must be submitted under the original ARN because the portal currently prevents new filings; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out at issuance of the deficiency memo. Separately, amendments permit certain exporters who imported inputs or capital goods or received capital goods under the EPCG scheme to claim IGST refund on exports within the specified temporal scope, with earlier circulars on the subject being superseded.

Electronic sealing requirement for bonded warehouses: compliance deadline extended and stakeholders must follow Board circulars.
Electronic sealing for deposit and removal of goods from Customs bonded warehouses is required and stakeholders must strictly follow the Board circulars and this office's public notices; implementation has been extended and any difficulties in adopting the electronic sealing procedure should be reported to the Commissioner's office.

Paperless export processing under eSANCHIT mandated; stakeholders must comply with Board Circular and report implementation issues.
Implementation of paperless export processing via SWIFT uploading of supporting documents (eSANCHIT) is mandated, prescribing eSANCHIT as the channel for transmission and requiring strict compliance with the referenced Board Circular; stakeholders must report implementation difficulties to the Commissioner's office.

Line of credit support: Export financing allowed with majority India-sourced supply, EDF declaration, and specified utilisation controls.
Exim Bank's Government-supported Line of Credit finances export of eligible goods and services for specified maintenance works, requiring a substantial portion of contract value to be supplied from India and permitting limited foreign procurement; shipments must be declared in the Export Declaration Form and agency commission is not payable under the LoC, though exporters may remit commission from own funds or Exchange Earners' Foreign Currency Account subject to realization and bank compliance.

Line of Credit conditions for export financing require majority sourcing from India and EDF shipment declarations.
Exim Bank's Government of India supported Line of Credit to Suriname finances eligible exports for transmission network upgrades, requiring at least 75 per cent of each contract's value to be supplied from India and allowing up to 25 per cent foreign procurement; shipments must be declared in the Export Declaration Form, no agency commission is payable under the LoC though exporters may use own funds or EEFC balances for commission subject to AD Category I compliance, and AD Category I banks must notify exporter constituents of LoC details. Directions issued under FEMA remain without prejudice to other approvals.

Government backed line of credit requires majority Indian content and RBI prescribed export declarations with bank compliance.
Exim Bank's Government of India supported line of credit to Madagascar finances completion of a fertilizer project, requiring at least 75 per cent Indian supplied goods and services, allowing up to 25 per cent foreign procurement, effective October 2018 with a sixty month terminal utilisation period; shipments must be declared in the Export Declaration Form and agency commission is not payable under the LoC though exporters may remit commission from own funds or EEFC balances subject to realisation and AD Category I bank compliance under FEMA directions.

Cancellation of registration applications: process under CBIC Circular procedures and report any implementation difficulties to authorities.
Processing of applications for cancellation of registration submitted in Form GST REG-16 is to follow the procedures in Circular No. 69/43/2018-GST; field offices must process applications per that Circular and report any implementation difficulties to the Commissioner, and trade associations are requested to publicize the Circular among their members for necessary action.

Anti-Dumping Duty on saccharin: import clearances must be accounted and importers notified of pending litigation, as directed.
The trade remedies authority concluded there was no justification to continue the Anti-Dumping Duty on saccharin from China PR, and following a challenge the High Court issued an oral order directing that goods cleared be accounted for and importers be notified of the pending litigation; stakeholders are instructed to follow that direction pending the petition's outcome.

Business Responsibility Reporting format: committee to finalise standards for listed and unlisted companies and submit report.
A Committee chaired by the Joint Secretary, MCA is constituted to finalise the Business Responsibility Reporting (BRR) Format for listed and unlisted companies based on the updated NVGs. Membership includes MCA policy, SEBI, the presidents of ICSI, ICAI and ICoAI, adjunct faculty and DG IICA as special invitee. The Committee must formulate the BRR Format and submit a report within a prescribed short timeframe. ICSI and IICA will provide secretarial and logistical support and, with MCA, technical support. The Committee may invite external experts and meet anywhere in India.

Del credere agent status determines whether credit interest is included in the GST value of supply under valuation rules.
Scope of the principal agent relationship under Schedule I hinges on invoicing: if the supplier issues the invoice the DCA is not an agent, if the DCA issues the invoice in his own name he is an agent. If not an agent, the short term credit extended by the DCA is an independent supply of financial services and interest charged is not part of the value of the supplier's goods. If the DCA is an agent and pays the principal on buyer's behalf, the credit is subsumed into the DCA's supply of goods and interest must be included in the value of those goods under the valuation provisions.

Return of time expired medicines: two GST options-treat as fresh supply with ITC or use credit note with time limit consequences.
Registered persons (other than composition taxpayers) may return time expired goods as a return supply by issuing an invoice and allowing the recipient to claim ITC subject to Section 16; composition taxpayers must issue a bill of supply with no ITC available to the recipient; unregistered persons may use a commercial document without charging tax. Alternatively, suppliers may issue credit notes under Section 34: if within the statutory time limit tax liability can be adjusted provided recipient has not availed or has reversed ITC; if beyond the time limit, adjustment and portal reporting are not permitted. Destruction of returned goods triggers ITC reversal rules specific to the method used.

Advance tax for casual taxable person must be calculated after eligible input tax credit; long exhibitions require normal registration.
Advance tax for registration of a Casual Taxable Person must be calculated after accounting for due eligible input tax credit; long-running exhibitions cannot be treated as casual taxable persons and require normal registration with allotment letter as proof, without advance tax, and surrenderable after the event. If an Input Service Distributor distributes excess credit in contravention of distribution rules, the excess is recoverable from recipient units with interest and penalty, payable voluntarily via FORM GST DRC-03 or recovered through assessment proceedings using FORM GST DRC-07, and the ISD is liable to general penalty.

Refund eligibility: rectified refund applications accepted under original ARN when a deficiency memo is issued, without re credit.
Where a deficiency memo is issued against a refund claim, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit filing a fresh application for the same period; re crediting the electronic credit ledger via FORM GST RFD 01B is not required at present, and authorities will accept the amended application under the earlier ARN, with a separate clarification to follow for cases where re crediting was already performed.

Cancellation of registration: procedural filing in REG-16 triggers acceptance unless incomplete, with final return and tax reversal obligations following.
Cancellation of registration under section 29 and rule 20 is initiated via FORM GST REG-16 with mandatory portal particulars; the proper officer must accept and issue cancellation in FORM GST REG-19 within thirty days except where the application is incomplete or a transferee entity is unregistered, in which case the officer gives seven working days to rectify before approving or rejecting. A final return in FORM GSTR-10 must be filed within three months of cancellation and liabilities under section 29(5) discharged by debiting electronic credit or cash ledger (or paid in cash), with ledger debits not being a prerequisite to filing REG-16.