Electronic Data Interchange implementation centralises customs filings, digitises bills of entry and shipping bills enabling remote filing and digital signatures.
ICES 1.5 centralises electronic processing of Bills of Entry and Shipping Bills at ICD Dappar, mandating electronic filing via ICES or ICEGATE, service centre or remote submission with digital signatures, and registration of IE Codes, brokers, shipping lines and DGFT licences. The system standardises codes for currencies, units, countries and ports, automates valuation, duty calculation, appraising workflows, RMS risk routing, concurrent audit, bonds and licence ledgers, and integrates payment, refund and single window certificate exchanges to govern imports, exports, bond management and export incentive debits.

Settlement Commission enables conciliation-based resolution of customs and excise disputes through full and true disclosure applications to settle liabilities.
A Settlement Commission within the Department of Revenue offers a conciliation-focused forum for settlement of customs, central excise and applicable service tax disputes; assessees may apply by making full and true disclosure of undisclosed liabilities, their derivation, and particulars of goods or services, accepting additional duty or tax payable, to achieve expedited, balanced resolution and avoid prolonged adversarial litigation.

Egmont Protocol information exchange: centralised requisition procedure, confidentiality safeguards and mandatory feedback required for cross border financial intelligence.
Requisition under the Egmont Protocol requires Investigation Directorates to route requests through the CBDT Nodal Officer (Director/Deputy Secretary, Investigation IV) using the prescribed proforma in duplicate with hard and soft copies, jurisdiction specified, and signatures of the concerned ADIT/DDIT and authorising PCIT/PDIT (Inv.). Requests must supply complete factual and legal information, state purpose and urgency, and justify multi jurisdiction distribution. Information received under the MoU with FIU IND is strictly confidential, for need to know use only, not to be used as evidence or disclosed without consent, and feedback to FIU IND via CBDT is required.

Uniformity in GST implementation: Tripura mandates adherence to central corrigendum under section 168 for all tax officers.
Direction that all state tax officers must follow the Corrigendum to Central Circular No. 76/50/2018 GST, annexed to this communication, to ensure uniform implementation of GST provisions in Tripura, issued under the administrative powers of section 168 of the Tripura State Goods and Services Tax Act, 2017.

GST registration verification compliance tightened, with strict scrutiny of applications, premises surveys, and full adherence to headquarters circulars.
Registration verification under GST required strict scrutiny of all applications received after 1 November 2018, including survey of the declared business premises, in accordance with Headquarters circular instructions. The Commissioner noted substantial shortfall in verification activity and non-compliance by subordinate and supervisory officers with the verification regime. Detailed directions for cases where a firm is not found in existence or no business activity is found at the declared place of business were reiterated, and cent per cent compliance with the relevant circulars was directed to be ensured.

Cyber security framework clarified: "Technology Committee" replaces earlier term; exchanges must notify members and disseminate update.
The circular clarifies that the term "Internal Technology Committee" in the Cyber Security & Cyber Resilience framework for stock brokers and depository participants is replaced by "Technology Committee." Exchanges and depositories must notify their members of this substitution and disseminate the clarification on their websites; the circular is issued under the regulator's powers to protect investor interests and regulate the securities market.

Import licence for restricted items: online ANF-2M application mandatory, with specified particulars and undertakings effective immediately.
Notification prescribes the revised online pro-forma ANF-2M for applications to obtain import licences for restricted items from 18 March 2019. ANF-2M requires applicant and IEC details, RCMC data, a fixed EDI Port of Registration, fee and CIF particulars, itemised ITC(HS) codes with country of origin and purpose, three-year import history, item-specific documentary inputs (e.g., NOC for plastic waste, DGCA data for aircraft, licences for bulk drugs, BIS/MeitY for refurbished parts) and Part C undertakings including declarations of non-penalisation and compliance with trade law and policy.

Treatment of sales promotion schemes under GST requires uniform adherence to the issued clarification for consistent application.
Clarification directs application of the Central Board's Circular No. 92/11/2019 GST on the treatment of sales promotion schemes under GST as the operative guidance for uniform implementation, and, invoking section 168 of the Tripura GST Act, instructs all subordinate tax officers to follow that clarification to ensure consistent application across the State.

Container scan status now available online for importers and customs brokers to check selection before movement.
Importers or authorised customs brokers may check a container's scan selection status on the DPD JNCH website by entering the container number and submitting; the site returns whether the container is selected for scanning or not. The scan selection can be checked only after finalisation of the IGM in ICES. Users must follow prescribed scanning and movement procedures and may contact the Additional Commissioner in charge of the DPD Cell for difficulties.

Customs area expansion authorises additional export godown area for Triway CFS under Section 8(b) of the Customs Act.
Notification designates an additional earmarked area of 7000 sq. ft. contiguous to M/s Triway Container Freight Station Pvt. Ltd. for use as an Export Godown, expanding the previously declared Customs Area and confirming the operator's status as Custodian under Section 8(b) of the Customs Act, 1962; the Commissioner of Customs authorises the area for handling export FCL cargo and records the site's boundaries and effective date.

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.

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.

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.

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.