Paperless Advance Authorization verification now available to all clearance officers and TRAs to non EDI sites disabled for new licenses.
ICES has been updated to provide an all India view of AA/EPCG licence details and conditions transmitted electronically by DGFT and registered at any EDI port, making these details accessible to all officers involved in import and export clearance for licences issued on or after 01.03.2019; issuance of TRAs to non EDI sites is disabled for such licences.

Electronic transmission of customs documents: PDF first-copy Bills of Entry with QR codes issued; register on ICEGATE.
Project iCODE will pilot electronic delivery of the first-copy Bill of Entry in PDF with QR code authentication; digital signatures will be added after stakeholder feedback and system adjustments. Importers, exporters and customs brokers must register on ICEGATE with email and phone details to receive PDFs and notifications. Feedback on data discrepancies or additional fields should be sent to the designated email by the stated deadline; the final digitally signed OOC copy and extension to Shipping Bills will be implemented after the pilot.

Sea Cargo Manifest and Transhipment Regulations require stakeholders to apply via ICEGATE for entity approval before operating.
Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 require Shipping Lines, Shipping Agents and Exporters (IEC holders) to submit applications via ICEGATE. The master applicant must list authorized persons, intended operations and provide supporting documents; exporters using e Seal must apply similarly. Applications are routed to ICES for jurisdictional customs verification and approval through the newly created ENT_APR role, which can approve or raise queries. Stakeholders must register on ICEGATE and may consult the technical guidance note on ICEGATE and the Kandla Customs website; implementation difficulties should be reported to the Principal Commissioner.

Coastal cargo transit through foreign territory permitted under harmonised procedures with specific documentation, marking and sealing requirements.
Harmonised procedure permits transit of coastal goods through Sri Lanka and Bangladesh under Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific documentation, invoicing and GST identification requirements; consignors need not file Bill of Coastal Goods for such transit. Containers must be marked "For Coastal Carriage through foreign territory" and sealed with tamper proof seals; manifests must include e Way Bill, container and seal numbers and be prepared port pair wise. Tamper or discrepancies invoke opening, reporting and adjudication under procedures applicable to non coastal cargo. EXIM containers may be used for domestic cargo during the permitted temporary import period and domesticated ISO containers may be used for EXIM movements with equivalent customs clearance treatment.

Assignment of authority under CGST to exercise powers under sections 73-76 over specified taxpayers for enforcement action.
The Central Board of Indirect Taxes and Customs, by Order No. 2/2019 dated 12 March 2019 and under section 5(1) of the CGST Act read with the enabling notification, assigns a specified investigation file originating with the Commissioner of Central Tax, Mumbai Central to the Commissioner of Central Tax, Mumbai Central for the purpose of exercise of powers under sections 73, 74, 75 and 76 of the Act in respect of the taxpayers listed by GSTIN.

Foreign Portfolio Investor debt exposure rules updated: single-corporate cap withdrawn and central bank directions now govern compliance.
The circular withdraws the prior single-corporate exposure limit for Foreign Portfolio Investors in corporate bond portfolios and directs that future central bank directions on FPI investment in corporate debt securities shall apply directly; SEBI will not issue separate circulars. Intermediaries must operationalize central bank circulars and custodians must inform FPI clients. Non-compliance with central bank-prescribed investment conditions in corporate debt securities will be subject to action under the SEBI (Foreign Portfolio Investors) Regulations, 2014.

Inter-state supply: IGST applies to trading of Priority Sector Lending Certificates on e-Kuber, except where CGST/SGST already paid.
PSLC trades on the e-Kuber platform are treated as a supply of goods in the course of inter-State trade or commerce, making IGST payable on such supplies for both the forward-charge and reverse-charge periods; banks that have already paid CGST/SGST or CGST/UTGST on such supplies need not pay IGST for amounts already discharged.

Tax treatment of promotional schemes clarifies supply characterisation, valuation rules and ITC consequences for discounts and freebies.
Clarifies taxability, valuation and Input Tax Credit treatment for promotional schemes: free samples and gifts without consideration are not supplies except where Schedule I applies and ITC is disallowed; bundled offers like buy-one-get-one are assessed as composite or mixed supplies with ITC available for related inputs; known pre-supply or invoice discounts can be excluded from value if section 15(3) conditions are met while secondary post-supply discounts do not qualify for exclusion though commercial credit notes may be issued.

Assignment of proper officers under Tripura GST Act designates tax officers and supersedes prior notification, effective immediately.
The Chief Commissioner assigns specified tax officers to perform the functions of proper officers under the Tripura State Goods and Services Tax Act, limiting those functions to each officer's territorial jurisdiction; the order supersedes the earlier notification identified in the text and takes immediate effect.

Tax Collected at Source exclusion: TCS under income tax not includible in GST taxable value as interim levy.
TCS under the Income Tax Act is not to be included in the taxable value of supply for GST because it is an interim levy not having the character of a tax; the corrigendum replaces the prior clarification that had treated TCS as part of the value payable to the supplier, affirming that TCS would not be includible in the determination of value of supply under GST.

Monetary limits for revision proposals are revised for departmental officers, with separate rules for provisional assessment orders.
Revised monetary limits are prescribed for departmental officers to file revision proposals where no legal issue is involved, based on the disputed amount determined by the department. Separate limits apply to Assistant Commissioners, Deputy Commissioners, Joint Commissioners (Executive), Additional Commissioners Grade-1, and the Commissioner. For provisional assessment orders, the Zonal Additional Commissioner decides filing of revision proceedings without any monetary limit, by a reasoned order kept in the assessment file.

Reporting of supplies to unregistered persons clarified for GSTR-3B and GSTR-1 under GST return rules.
Reporting of supplies made to unregistered persons in Table 3.2 of Form GSTR-3B and Table 7B of Form GSTR-1 is aligned with the Central GST circular issued on the subject. The clarification in that circular is stated to apply equally under the Uttar Pradesh SGST Act and Rules, and officers are directed to take necessary action accordingly.

Tax payment clarification on supplies from customs bonded warehouses guides uniform departmental implementation.
Clarification is issued on tax payment applicable to the supply of goods stored in customs bonded warehouses during July 2017 to March 2018. The communication forwards the Central Board of Indirect Taxes and Customs circular dated 18.02.2019 and directs subordinate officers to be informed and to take action accordingly. It operates as a departmental instruction for uniform implementation of the stated tax clarification.

Invoice compliance in inter-State supplies under Rule 46(n) extends to Uttar Pradesh SGST proceedings.
Compliance with Rule 46(n) of the CGST Rules, 2017 is required while issuing invoices for inter-State supplies. The circular dated 18.02.2019 is stated to apply equally to the Uttar Pradesh SGST Act and Rules. The circular is enclosed for circulation to subordinate officers with instructions to take necessary action accordingly and ensure adherence to the invoicing requirement.

Rebate of state and central taxes on garment exports now issued as duty credit scrips, with transitional claim handling.
RoSCTL replaces the former RoSL for garments and made-ups and provides rebates via MEIS-type duty credit scrips issued under procedures to be finalised; claims under RoSL will be processed only for shipping bills with LEO dates up to the discontinuation date, and existing claims filed under prior scheme codes will be treated as RoSCTL claims during the transition while systems and field guidance are updated.

Coastal carriage through foreign territory: harmonised documentation, marking, sealing and customs transit procedures ensured for coastal goods.
For coastal goods transiting through Sri Lanka and Bangladesh, consignors and the person-in-charge must follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific adaptations: GST/VAT/PAN and invoice details in Appendices A and B, exemption from filing the Bill of Coastal Goods for such transit, mandatory marking and tamper-proof sealing of containers, manifest and supervisory procedures, seal verification and remedial processes for tampering or discrepancy, and eligibility limited to vessels authorised under the Merchant Shipping Act, 1958.

Sea Cargo manifest registration required: entities must register on ICEGATE and submit electronic arrival/departure manifests.
The Regulations mandate online registration and approval for Authorised Sea Carriers, Authorised Sea Agents and other stakeholders via the ICEGATE portal; master entities must add authorised persons, disclose operations, upload supporting documents to e SANCHIT, and obtain faceless jurisdictional customs approval. ASC/ASA must file electronic Arrival and Departure Manifests prior to departure from the last foreign port or from an Indian port. Guidance, codes and validations are provided on ICEGATE; sea port registrations require LOCODEs ending with 1 where applicable.

Customs EDI procedures require RMS selection, officer appraisement, and LEO/OOC before ICP cargo exit.
The SOP prescribes EDI-based procedures for export, import and transit cargo at ICP Raxaul, requiring compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations. It mandates electronic filing of Shipping Bills, Bills of Entry and EGMs; RMS-based selection, appraisement, registration, duty payment, weighment/examination as directed; and issuance of Let Export Order or Out of Charge prior to exit. Custodian responsibilities include storage, handling, security and indemnity of goods, with removal permitted only on written Customs authorisation. CTD/ECTS seal protocols and inter-agency coordination under Customs control are specified.

Customs clearance procedures: EDI filings, RMS selection and custodial release conditioned on Let Export Order or Out of Charge.
Procedures at ICP Raxaul establish an EDI centric Customs clearance process where Shipping Bills/Bills of Entry and supporting documents are filed electronically, RMS selects consignments for appraisal or examination, Superintendents/Deputy or Assistant Commissioners appraise selected filings, Inspectors register and examine goods as directed, and release is effected only upon issuance of Let Export Order (LEO) for exports or Out of Charge (OOC) for imports; the Custodian is responsible for custody, handling and security within the Customs Area and must not permit removal except on written permission of the proper officer.

TRA facility operation for SEZ procurement: RAs may issue Certificates of Supplies as online authorization amendments.
Procurement from SEZs shall use the TRA facility operated by Regional Authorities; RAs may issue a Certificate of Supplies from SEZ as an online amendment to Advanced/EPCG authorizations, marking the import item Invalid for direct imports and transmitting quadruplicate copies to the authorization holder, SEZ supplier unit, designated SEZ officer, and port customs. Post-authorization requests must include customs-issued authorization utilization status, and certificates may be issued only for quantities available per that status.