Mandatory registration on ICEGATE for e-SANCHIT PGA uploads; beneficiaries must register to receive IRN notifications.
e-SANCHIT under SWIFT requires PGAs to upload licences, permits, certificates and other authorisations (LPCOs) to the system; a unique Image Reference Number (IRN) will be generated and communicated to the beneficiary via the email id registered with ICEGATE, and beneficiaries must register on ICEGATE to receive notifications and access PGA-uploaded documents; after PGA implementation beneficiaries cannot upload those documents themselves.

Online registration requirement: eligible units must use ACES GST portal for filing and processing budgetary support claims.
Mandatory online registration on the ACES GST portal is required to obtain a unique ID for filing, processing, sanction and payment of quarterly budgetary support claims for eligible units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh and the North East including Sikkim; jurisdictional Deputy Commissioners or Assistant Commissioners of Central Tax shall approve online registrations based on earlier manual approvals without further verification, and claims from the quarter ending September 2018 onwards must be filed and processed online while PFMS integration for electronic disbursement is being implemented.

Relaxation of additional fees for delayed filing of annual returns and financial statements extends relief for affected companies.
The Ministry authorised waiver of additional fees for delayed electronic filings of AOC-4, AOC (CFS), AOC-4 XBRL and MGT-7 for companies with registered offices in the affected State, recognising disruption to normal business due to heavy rains and floods and making the concession applicable only where additional fee would otherwise be leviable.

SEIS e application activation delayed; electronic module now scheduled to accept ANF 3B-based applications through the portal.
Activation of the electronic application module for the Service Exports from India Scheme (SEIS) is postponed; the SEIS E com module will accept applications based on ANF 3B from the newly scheduled availability date. Exporters and Regional Authorities are instructed to submit SEIS claims through the E com portal using ANF 3B, and the Directorate regrets the delay and notes issuance with approval of the competent authority.

Waiver of penalty for late bill of entry filings after e-Sanchit outage, allowing affected importers to file without late charge.
Waiver of penalty for late filing of Bills of Entry caused by non-functioning of the electronic submission module: for consignments whose Import General Manifest was filed immediately prior to the outage and whose Bills of Entry were due during the outage window, no late-presentation charge will be levied; affected parties should report any difficulties to the designated customs official.

Customs duty on cruise consumption: vessels must declare and pay duty; domestic passengers cannot buy duty-free aboard.
Cruise vessels must pay customs duty on consumed stores, including alcohol, based on vessel self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty-free goods aboard and must pay duty on any on-board purchases upon disembarkation. Chief Commissioners may authorize escorts when necessary despite a general policy of no escort on domestic legs. The term Indian Customs waters is extended to the Exclusive Economic Zone, but Section 12 governs dutiability; calling at an Indian port or consuming stores during territorial transit or port stay creates liability, while mere passage without calling does not.

TDS under GST: Budgetary authorities must report DDO GSTIN registrations using prescribed pro forma to enable TDS implementation.
Budgetary authorities were directed to report the number of DDOs registered under GSTIN to enable implementation of TDS under GST, using the prescribed pro forma; many authorities either failed to report or submitted incomplete responses and were instructed to forward complete reports by the stated deadline to facilitate administrative implementation of TDS procedures.

Extension of filing deadline for FORM GST TRAN-1 granted for affected registrants following portal technical difficulties.
Extension of the filing period for FORM GST TRAN-1 is granted to the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, subject to recommendation by the Council; the Commissioner extends the deadline to 31 January 2019 by exercising powers under the procedural rule read with the enabling Act.

Anti profiteering requirement: businesses must pass input tax credit benefits to customers; complaints may be filed for enforcement.
Anti profiteering obligations require CST/GST taxpayers to transfer the benefit of reduced tax burden or available input tax credit to purchasers by means of a commensurate reduction in prices. Noncompliance may attract penalties and administrative sanction including cancellation of registration. Buyers are directed to verify supplier invoices and to file written complaints with copies of invoices to specified Commissionerate officers for investigation and enforcement.

eSANCHIT integration requires PGA-uploaded authorizations with IRN notifications to beneficiaries via ICEGATE registration.
Implementation of mandatory electronic submission through eSANCHIT requires PGAs to upload licences, permits, certificates and other authorizations and generates a unique Image Reference Number (IRN) communicated to beneficiaries using the email registered on ICEGATE; beneficiaries must register on ICEGATE and, once PGA uploads are in place, will not be permitted to upload those PGA-originated documents themselves.

e-SANCHIT integration: beneficiaries must register on ICEGATE to receive PGA-uploaded LPCOs for faceless paperless clearances.
Customs has implemented e-SANCHIT under SWIFT to enable PGAs to upload LPCOs directly, generating a unique IRN communicated via the beneficiary's ICEGATE-registered email. Importers were mandated to upload regulatory documents electronically; export extension is piloted. After PGA rollout beneficiaries must register on ICEGATE to receive PGA-uploaded documents and will be precluded from uploading those LPCOs themselves. Guidance on ICEGATE registration is available on the ICEGATE website and operational issues may be reported to the Deputy Commissioner (EDI) at the Custom House, Visakhapatnam.

Registration requirement for authorised carriers mandates pre-effective compliance with amended sea cargo manifest and transhipment regulations.
The amendment brings the Sea Cargo Manifest and Transhipment Regulations into force on the notified commencement date and requires authorised carriers filing Arrival/Departure Manifests to register under the amended Regulations prior to that date; all stakeholders must comply with the new procedural and reporting requirements and report implementation difficulties to the Commissioner.

External commercial borrowings liberalisation permits public sector oil companies to raise working capital ECBs under relaxed automatic-route conditions.
Public sector Oil Marketing Companies may raise external commercial borrowings for working capital under the automatic route from all recognised lenders with a specified minimum average maturity; individual borrower limits and mandatory hedging requirements are waived for this dispensation, subject to the OMCs maintaining a Board-approved forex mark-to-market procedure and prudent risk management policy, under an overall ceiling equivalent to USD 10 billion and with other ECB provisions unchanged.

Electronic sealing requirement for bonded warehouse movements extended to allow infrastructure setup and procurement of RFID seals.
Electronic sealing using RFID seals is mandated for deposit in and removal of goods from Customs bonded warehouses, applying to importers, exporters, bonded warehouse licensees, customs brokers and trade members. The effective date for mandatory implementation has been extended to permit warehouse operators and traders to acquire and install necessary RFID seals and related infrastructure, in line with the Board's revised guidance.

AEO-TI application process simplified: two new annexures and zonal-level accreditation with local programme managers.
Prescribes a simplified AEO-TI application regime replacing prior annexures with Annexure-1 (General Compliance) and Annexure-2 (Legal, Commercial Records and Financial Solvency Compliance), mandates filing of new applications on these forms, and decentralises accreditation to Zonal AEO Cells with the Zonal AEO Programme Manager making final acceptance or rejection decisions while forwarding accepted applicant information for certificate generation.

Amendment procedure for Bills of Entry: electronic amendments required after out of charge cancellation, with applicable amendment fees.
Electronic amendment of EDI Bills of Entry is required for incorrect or missing container details: if detected before OOC, obtain Group approval, amend via Service Centre, secure system approval, and forward for OOC; if detected after OOC, cancel OOC via EDI, recall BE by Group, amend through Service Centre, obtain Group approval, and reforward for OOC. Applicable amendment fees must be paid and priority processing is directed.

Extension of time for submission of FORM GST TRAN-1 allows affected registrants extra period after portal technical failures.
Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168 of the Madhya Pradesh GST Act. The Commissioner, on Council recommendation, extends the filing period until 31st January, 2019 for the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, limited to cases recommended by the Council.

eSANCHIT PGA Upload: PGAs will directly upload licences and certificates and beneficiaries must register on ICEGATE.
eSANCHIT under SWIFT requires electronic submission of supporting documents; PGAs will upload LPCOs into eSANCHIT and the system will generate an Image Reference Number communicated to beneficiaries via the email id registered on ICEGATE. A pilot with three PGAs will test the facility, after which beneficiaries will not be permitted to upload documents that PGAs upload. All importers, exporters, customs brokers and other beneficiaries are requested to register on ICEGATE.

Canalization of Beach Sand Minerals exports requires routing through a state trading enterprise with strict KYC and pre shipment controls.
Export of specified Beach Sand Minerals is canalized and must be routed through a designated State Trading Enterprise. Exporters must register and complete KYC, submit a Letter of Intent 30 days before shipment and detailed supporting documents seven days prior, including mineral test certificates, certified petrological and chemical analyses, origin certificates, indemnities, royalty receipts, environment and atomic-energy licences, mining registrations and end user certificates. Designated sampling and analysis procedures apply for bulk and containerized consignments, and a service charge on FOB value is levied for the enterprise's export facilitation services.

TDS under GST enforcement guidance issued for Himachal Pradesh directing procedural and compliance steps for withholding obligations.
The Himachal Pradesh SGST circular dated 29 September 2018 provides administrative guidance on enforcement of the TDS provision under GST, directing state tax officers and taxpayers on procedural steps, compliance expectations, reporting and supervisory measures to ensure uniform application of the withholding obligation under GST.