Rebate of State and Central Taxes and Levies on garment exports provided as MEIS-type duty credit scrips; legacy claims converted.
Introduction of the Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) replaces the earlier Rebate of State Levies scheme; rebate benefits will be issued as MEIS type duty credit scrips. Claims under the erstwhile scheme are to be processed only up to the specified cutoff and, in the transition, claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until detailed procedures for issuance and use of scrips are finalised.

Customs self registration enables pre payment processing and automated clearance upon verification and duty payment.
Turant Customs introduces self registration of imported goods on the ICEGATE portal after hiving, enabling processing before duty payment and triggering Customs Compliance Verification (CCV) by officers under Sections 17/18 and 47(1) of the Customs Act; on completion of CCV an officer records clearance readiness in ICES 1.5 so that electronic clearance issues automatically upon payment of duty. ICES 1.5 also implements automated queues and auto routing to mapped officers, while RMS interdictions and agency alerts continue to block automated clearance.

Rebate of State and Central Taxes and Levies on garment exports: implementation guidance issued and stakeholders asked to report difficulties.
Notice informs stakeholders of implementation of the Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) by reference to the Board's Circular No. 10/2019-Customs, encloses that Circular for guidance, directs adoption of procedures to claim rebates, and invites reporting of any implementation difficulties to the Customs office.

Electronic Advance/EPCG authorizations to be transmitted to ICES for registration and verification, replacing printed security paper copies.
Advance and EPCG authorizations for cases with EDI ports will be issued and amended only electronically via DGFT transmission to the Customs ICES server; registration, bond/bank guarantee determination and officer verification will continue but authorization holders will present IEC and authorization number rather than a physical security paper copy, and all debits and verification will be performed within ICES.

Entity Registration under Sea Cargo Manifest and Transhipment Regulations requires stakeholder applications and customs approval via ICEGATE.
Entity registration and approval under the Sea Cargo Manifest and Transhipment Regulations requires stakeholders, including shipping lines, agents and exporters using eSeal, to submit applications via the ICEGATE portal identifying the master applicant, authorized persons, intended operations and supporting documents; applications are routed to ICES for verification and approval by officers assigned the ENT_APR role, with guidance material available on ICEGATE.

Electronic transmission of customs documents: PDF Bills of Entry with QR authentication to replace paper copies and speed clearance.
Project iCODE will electronically transmit PDF copies of Bills of Entry and, in later phases, Shipping Bills, initially issuing first-copy BEs with QR codes and subsequently incorporating digital signatures; trade feedback on data accuracy and additional field needs is solicited to the designated ICEGATE email, and importers/exporters are advised to register on ICEGATE to receive electronic copies and event notifications.

Customs Compliance Verification allows verification after electronic registration, enabling system-triggered clearance upon duty payment.
Turant Customs enables importers to self-register goods on ICEGATE using the Electronic Integrated Declaration and e-Sanchit before duty payment; introduces Customs Compliance Verification (CCV) allowing officers to complete statutory verifications after registration but prior to payment, with system-confirmed CCV triggering electronic clearance upon duty payment, while ICES 1.5 automates a clearance queue and retains RMS and agency interdictions to exclude flagged Bills.

Unloading point designation for LPG enables unloading after customs clearance at the notified land customs station.
Designation of an unloading point permits imported Liquefied Petroleum Gas brought through the Srimantapur Land Customs Station to be unloaded at the Indian Oil Corporation Ltd. Bishalgarh LPG Bottling Plant, conditional on completion of customs clearance at the land customs station and adherence to prescribed transportation and handling procedures for movement to the notified area, which is described by its internal storage tanks and bounding plant features.

Penalty waiver for tax mismatches where due tax and interest are voluntarily paid before hearing may be considered.
SOHAs may consider waiving penalties for 2A/2B mismatches if the dealer voluntarily deposits the due tax with up-to-date interest and submits proof of such payment before the date of hearing; the departmental circular raises the pecuniary threshold for application of this discretion to promote voluntary compliance and reduce pending objections.

Penalty waiver for mismatch objections may apply after voluntary payment of tax, interest, and proof before hearing.
Penalty waiver in 2A and 2B mismatch objection cases may be considered where the mismatch amount does not exceed Rs. 10,000. The dealer must voluntarily deposit the due tax and accrued interest before the hearing date and submit proof of payment. Subject to these conditions, the Special Objection Hearing Authority may consider waiving the penalty to reduce avoidable litigation and objection pendency.

Retrospective corrigendum corrects the cited order in a prior Uttar Pradesh GST circular and substitutes the proper reference.
Corrigendum correcting a reference in a prior Uttar Pradesh GST circular, substituting the cited Government Order with the Order of the Commissioner, Commercial Tax, Uttar Pradesh No. GST-2018-19/F.No. 509/1197 dated 05.02.2019. The correction is stated to operate retrospectively and is to be read as part of the earlier circular from the beginning.

Refund eligibility for exporters receiving capital goods under EPCG clarified, affecting IGST refund claims and application procedure.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter.

Inter-state supply of PSLCs: IGST applies to trading over e Kuber, except where CGST/SGST already paid.
PSLC trading between banks on the RBI e Kuber portal is treated as a supply of goods in the course of inter State trade, making IGST payable on such supplies for the periods considered. Earlier allocation of tax liability - seller under forward charge initially and buyer under reverse charge thereafter - is acknowledged, but banks that have already paid CGST/SGST (or CGST/UTGST) need not pay IGST on those transactions.

Sales promotion schemes under GST clarified: free samples not supply; BOGO taxed; discounts valuation and ITC rules explained.
Clarifies GST treatment of sales-promotion schemes: free samples and gifts without consideration are not 'supply' (except Schedule I) and ITC on related inputs is disallowed unless Schedule I applies; BOGO offers are treated as multiple supplies priced as one with tax determined by composite/mixed supply analysis and ITC allowable for related inputs; invoice-level discounts satisfying section 15(3) are excluded from value and permit ITC adjustment, while secondary post-supply discounts via credit notes can be issued commercially but are not excluded from taxable value.

GST valuation excludes Tax Collected at Source as an interim levy, clarifying its non-inclusion in taxable value.
GST valuation for supplies involving Tax Collected at Source (TCS) under the Income Tax Act is clarified by corrigendum to the earlier circular. The revised position states that, for determining the value of supply under GST, TCS is not to be included because it is an interim levy on possible income and does not have the character of a tax on goods. The clarification revises the earlier statement that had treated TCS as part of the taxable value merely because the amount payable to the supplier was described as inclusive of TCS.

Import restriction on gold dore: NABL certified new refineries may receive limited authorization to secure BIS licence, thereafter none.
Gold dore (Exim Code 71081200) is restricted; only refineries with required conformity certification qualify for import authorisation. Laboratory accreditation is a precondition for that certification and does not require prior import. New applicants with laboratory accreditation may be granted a limited, one time authorisation to import gold dore solely to obtain the conformity certification, and no further authorisations will be granted without the certification.

Counter offer timelines clarified under delisting rules, specifying announcement, bidding, withdrawal and payment deadlines.
SEBI prescribes a structured Counter offer process when RBB price is unacceptable, requiring disclosure of book value per share and an abridged letter of offer. Timelines: counter offer PA within two working days of RBB closure and republished within four working days; dispatch of letter of offer within four working days; bidding to open within seven working days and remain open for five working days; withdrawal option within ten working days of counter offer PA; success/failure announcement within five working days of bidding closure; payment or return of shares within ten working days of closing.

Customs Compliance Verification permits system-based clearance after registration once officer verifications are recorded, subject to risk interdictions.
Turant Customs enables importer self-registration of imported goods on the ICEGATE portal under the electronic integrated declaration regime and introduces Customs Compliance Verification (CCV) that permits officers to complete statutory verifications after registration but prior to duty payment; upon officer confirmation and subsequent payment the system will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, with ICES 1.5 providing automated queues and auto-routing to mapped officers for electronic clearance.

Coastal carriage through foreign territory permitted with specified manifest, marking, sealing and documentation requirements to facilitate lawful movement.
CBIC prescribes harmonised procedures for coastal cargo transiting through Sri Lanka and Bangladesh under the Transportation of Goods (Through Foreign Territory) Regulations, 1965: consignors and vessel persons in charge to follow the Regulations, manifests must include GSTIN/VAT/PAN and invoice references with invoice copies to proper officers, containers must be marked and sealed 'For Coastal Carriage through foreign territory', masters must have passed Bills and permission before loading, and destination customs shall verify discharge and seals; tampering and prohibited exports are addressed and vessels must be authorised under the Merchant Shipping Act, 1958.

Knowledge Hub centralizes machine learning knowledge management, providing i Wiki, i Library, i Forum and i Query access via Insight Portal for authorised staff.
Instruction establishes an integrated Knowledge Hub in the Insight Portal to centralize organisational knowledge management using machine learning. It comprises four collaborative modules-i Wiki, i Library, i Forum and i Query-and is accessible via the Insight Portal on TAXNET connected computers. A User Guide is available under Resources and operational functionalities are detailed in an annexure. Technical support is provided through the designated Helpdesk; the instruction is issued by the Director of Income Tax (Systems) with approval of the Principal DGIT (System).