Coastal carriage through foreign territory permitted under harmonised procedures with marking, sealing, manifest and GST documentation requirements.
CBIC permits movement of coastal goods between Indian ports via Sri Lanka and Bangladesh under harmonised Transportation of Goods (Through Foreign Territory) Regulations, 1965 procedures: consignors must supply GSTIN (or VAT/PAN) and invoice details in Appendix A/B and furnish invoice copies; cargo must be marked "For Coastal Carriage through foreign territory" and containers sealed with tamperproof seals; masters must receive passed Bills and proper officer permission before loading; manifests must record e Way Bill, container and seal numbers; destination customs will verify discharge, seals and quantities and may open tampered containers or initiate adjudication. Imported EXIM containers may be used for domestic cargo during the permitted temporary period pending re-export, bonds must not restrict such use; domesticated ISO containers may be used for EXIM cargo with procedural parity and container identification intimated to Customs, and container entry in shipping documentation will be treated as export permission to facilitate duty exemption on re-import.

Electronic authorisations for Advance and EPCG schemes replace paper copies, with ICES verification and restricted use at non EDI ports.
Advance and EPCG authorisations for EDI ports will no longer be printed on security paper; DGFT will transmit authorisations and any amendments electronically to the Customs ICES server. Physical presentation is unnecessary: registration, bond/bank guarantee determination and special conditions are available on ICES, all debits will be recorded in ICES, and no physical debits are required. Electronically issued authorisations cannot be used for imports at non EDI ports (no TRA); physical security paper authorisations will continue for non EDI ports. ARO/invalidation procedure by Customs under the earlier Board Instruction is withdrawn.

Unclaimed cargo disposal: notice, inventory, regulatory clearances and staged public auction with reserve valuation.
Procedure requires custodians to list cargo unclaimed beyond thirty days, notify importers to clear goods within ten days, prepare detailed inventories, and seek Customs NOCs. Customs will segregate consignments to be retained, identify shipments eligible for auction or requiring external regulatory clearances and sample test consignments where necessary. Valuation by government approved valuers will set reserve prices; auctions are to be conducted via e auction with specified bidding and multi round sale rules. Successful bids require filing a consolidated bill of entry and Customs assessment before release; sale proceeds are distributed under Customs law.

SEZ approvals: conditional extensions and authorisations require compliance with developer eligibility, tax disclosures and regulatory clearances.
The Board granted time-bound extensions of formal approvals and Letters of Permission, approved corporate restructurings and name/shareholding changes subject to seamless continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue and company rules, provision of full financial details to tax authorities and PAN/jurisdictional assessing officer information, and in several cases required prior statutory or environmental clearances; miscellaneous proposals included conditional infrastructure permissions, rejections for non-compliant activities or inadequate land, and remand or deferment of appeals for further adjudication.

Pre-shipment Inspection Exemption: Mundra added; metallic scrap from safe countries cleared without PSIC at designated ports with security checks.
Mundra is added to the ports where metallic waste and scrap from the USA, the UK, Canada, New Zealand, Australia and the EU are exempt from PSIC if cleared through designated ports; such consignments must carry supplier/scrap yard certificates denying radioactive materials/explosives and will be subject to radiation and explosive checks via portal monitors and container scanners. Trans-shipments are not eligible for the exemption; imports through other ports remain subject to PSIC.

Tax payment for warehoused goods clarified; field officers to follow CBIC guidance ensuring uniform GST treatment.
The State directs uniform application of the Central Board's clarification on tax payment for supplies of goods deposited in a customs bonded warehouse for July 2017-March 2018, referencing Circular No. 91/10/2019-GST as the authoritative guidance and instructing all state tax field formations to follow it under state administrative powers.

Invoice compliance for inter state supplies: state tax administration directs adherence to central GST clarification to ensure uniform implementation.
The State directs field tax officers to implement the central GST policy wing's clarifications on rule 46(n) regarding invoice contents and format for inter state supplies, requiring subordinate formations to align invoice issuance practices with that guidance to ensure uniform implementation across the State.

Inter State supply reporting: inter state supplies to unregistered persons must be disclosed in the specified GST return fields.
The Tripura State Tax administration directs field officers to follow the central GST clarification requiring that details of inter State supplies made to unregistered persons be reported in the specified sections of GSTR periodic returns, to ensure uniform implementation and compliance across the State.

Real estate GST: 5% non affordable and 1% affordable rates without ITC effective 1 April 2019.
The Council approved an effective GST regime for under construction residential properties: 5% without ITC for non affordable and 1% without ITC for affordable housing, effective 1 April 2019; adopted area and value based eligibility for Affordable Housing (carpet area ceilings of 60 sqm in specified metros and 90 sqm in non metros with a Rs. 45 lakh value cap), allowed up to 15% commercial area treated separately, mandated 80% procurement from registered suppliers with RCM on shortfalls, set pro rata ITC transition rules, and tasked the Fitment and Law Committees to draft detailed notifications and transitional provisions.

Standard Unit Quantity Code requirement: Bills of Entry must include SQC entries and tariff-validated unit measures before filing.
Mandatory declaration of the Standard UQC is required in the Single Window Table for Bills of Entry: Info_Type CHR, Info_QFR SQC, quantity in Info_MSR measured in the Standard UQC per the Customs Tariff, and Info_UQC populated with the SQC validated against the Tariff Code directory; SQC must be declared even if identical to the commercial UQC.

Eligibility of SEZ/EOU exports on behalf of DTA units: MEIS benefits allowed to either exporter subject to documentary conditions.
Exports directly from SEZ/EOU to foreign consumers that are documented and filed at the SEZ/EOU customs office naming the DTA on whose behalf the export is made are eligible for MEIS benefits, provided only one of the units-SEZ/EOU or DTA-claims the benefit. Eligibility for each shipping bill requires that the commercial invoice name the DTA exporter and the SEZ/EOU as manufacturer with MEIS intent declared; the GST invoice/ARE-1 be filed by the DTA naming the SEZ/EOU as manufacturer and signed; the shipping bill show exporter details, factory-sealed SEZ/EOU address, scheme coding as EOU/EPZ/SEZ/EHTP/STP, third-party details as DTA, and the e-BRC be in the name of the DTA.

Collateral haircut revision for central government securities tightens risk margins and requires monthly classification review for clearing members.
Revision of minimum haircuts for Central Government securities accepted as collateral categorises securities by liquidity into short residual maturity liquid instruments, longer residual maturity liquid instruments, and semi liquid/illiquid instruments with graduated haircuts. Classification is jointly determined by clearing corporations and reviewed monthly on the 15th, with changes effective from the first of the next month, updating the risk management framework for assets deposited by clearing members.

All Industry Rates of Duty Drawback amended to increase rates, remove a cap, and create new tariff distinctions.
Amendments to the All Industry Rates (AIRs) of Duty Drawback take effect from 20.02.2019, increasing rates for specified product groups, rationalising rates for certain silver articles, removing a cap for a specified PCB drill input, and creating new tariff items to improve product differentiation; exporters are directed to apply the amended AIRs and report implementation difficulties to the Assistant Commissioner (DBK).

All Industry Rates of Duty Drawback amended; stakeholders must note revised rates and report implementation difficulties promptly.
Amendments revise the All Industry Rates of Duty Drawback by implementing changes introduced through a subsequent notification, with the revised rates effective from 20.02.2019; stakeholders including exporters, customs brokers and importers are directed to note the amended AIRs and consult the accompanying Board circular available for perusal, and to report any difficulties in implementation to the Commissioner's office.

Customs area delineation updated for Shellabazar Land Customs Station, revising boundary description along the Sheila River.
Amendment revises the Customs Area limits for the Shellabazar Land Customs Station by replacing prior clause (b) to specify the station's boundary in relation to the Zero Point at Sheila, adjacent to the noted border pillar, and along both sides of the Sheila River, thereby updating the Table entry in the Commissionerate's facility record.

Electronic transmission of authorisations centralises Advance/EPCG records in ICES, eliminating printed security-paper copies and enabling electronic verifications.
Advance/EPCG Authorisations issued for EDI ports will no longer be printed on security paper; DGFT will transmit authorisation details electronically to the Customs server and ICES. Officers will verify, register and debit authorisations via ICES without physical copies; registration and bond/bank guarantee determination procedures remain unchanged. Amendments and invalidations will also be updated electronically. Electronically issued authorisations for EDI ports cannot be used with TRA for imports at non-EDI ports, while physical authorisations continue for non-EDI ports.

Filing period for MSME initial return extended to commence from deployment of the e form on the MCA portal.
The thirty day period for filing the initial return in MSME Form I under the Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 shall be reckoned from the date the MSME Form I e form is deployed on the MCA21 portal, issued to prevent stakeholder inconvenience pending deployment and approved by the competent authority.

All Industry Rates of Duty Drawback amended, enhancing rates, rationalising jewellery caps and creating new tariff distinctions effective now.
Amendments revise the All Industry Rates of Duty Drawback, effective 20.02.2019, increasing AIRs for specified items (leather upholstery, certain synthetic fibres, tufted manmade-fibre carpets, selected silk articles, adult boots, gold jewellery and mobile phones), rationalising silver jewellery rates, removing the cap for PCB drills of solid tungsten carbide, and creating new tariff items to enable finer export-product differentiation; traders and CHAs are asked to note the changes and report implementation difficulties to the Board.

Return filing deadline: GSTR-3B for January to be filed electronically by separate dates for Jammu and Kashmir taxpayers.
Inserts provisos in the cited notification prescribing that FORM GSTR-3B for January 2019 shall be furnished electronically through the common portal by 22nd February 2019 for registered persons generally, and by 28th February 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir.

In-bond manufacture under section 65 no longer applies to EOUs/STPIs/EHTPs, so earlier circular on warehousing is rescinded.
The Board rescinds Circular No. 132/95 on grant of in-bond manufacture facility under section 65 because Circular No. 35/2016 removed mandatory customs warehousing and delicensed Export Oriented Units, STPIs and EHTPs from warehousing requirements from 13 August 2016, making section 65 inapplicable to those units; difficulties in implementation are to be reported to the Board.