Standard Input Output Norms amendment updates toothbrush export input requirements, adding PBT filament and specifying input output quantities.
Amendment to SION H-331 revises input requirements for toothbrush exports: relevant polymer for handles (1.05 kg/kg export product as an alternative), toothbrush handles (net + 2% wastage), relevant nylon monofilament or Polybutylene Terephthalate filament (1.05 kg/kg export product), and aluminium/nickel/nickel-silver/brass wire (1.01 kg/kg export product). The Public Notice adds Polybutylene Terephthalate filament to the permitted inputs at S. No. 2.

Proprietary position limits for FCY INR positions set; exchanges must compute, monitor and obtain approval before product launch.
SEBI modifies the March 2016 framework to require stock brokers to keep proprietary positions in USD INR, EUR INR, GBP INR and JPY INR within a consolidated single INR limit defined as the higher of a percentage of total open interest across all FCY INR pairs or a specified USD floor for bank and non bank brokers. Stock exchanges must implement a uniform methodology to compute and monitor these limits; proposals for launch of cross currency products must be submitted to SEBI with contract specifications, risk management and surveillance arrangements.

Outsourcing governance for exchanges and clearing corporations: board approved policy, retained legal accountability, and controls for core functions.
SEBI directs stock exchanges and clearing corporations to adopt a Board approved outsourcing policy defining material outsourcing, identifying non outsourcable core and critical activities, and permitting limited outsourcing to specialists or group entities only with clear demarcation and retained control. The policy must require documented due diligence, written contracts allocating responsibilities, monitoring of provider performance, business continuity and security measures, sub contracting safeguards, regulator access and audit rights, and periodic review of material outsourcing risks.

Audit cell expansion: GST-established Audit Cell directed to conduct TVAT tax audits, consolidating audit functions statewide.
The Audit Cell constituted under the State GST framework is directed to perform tax audits under the Tripura Value Added Tax Act, 2004 as well as under the GST Act; this administrative order supersedes prior office orders regarding TVAT Audit Cell arrangements, takes immediate effect, and is issued with the concurrence of the State Government.

GST audit powers: state establishes a dedicated Audit Cell to carry out tax authority audits, effective immediately.
A state administrative order establishes a dedicated Audit Cell at the Chief Commissioner of State Tax's office in Agartala to implement audit by tax authorities under the Tripura State Goods and Services Tax framework, cancels the earlier office order on the matter, and takes immediate effect with the concurrence of the State Government.

Audit Cell for GST audits under section 65 enables tax authorities to conduct statutory audits, superseding prior VAT arrangements.
An Audit Cell is established at the office of the Chief Commissioner of State Tax to conduct audits by tax authorities under section 65 of the Tripura State Goods and Services Tax Act, 2017. This order supersedes prior office orders under the TVAT Act, 2004, takes immediate effect, and is issued with the concurrence of the State Government.

Tax Intelligence Unit established to analyse GST data for detecting evasion and identifying revenue opportunities.
A Tax Intelligence Unit is established at the Office of the Chief Commissioner of State Tax, Agartala to perform data-driven analysis of MIS reports and taxpayer information downloaded via API from the GST Network to identify tax evasion and key revenue-generating areas; the order takes immediate effect with the concurrence of the State Government of Tripura.

GST feedback portal introduced to report portal issues, upload supporting documents, and enable timely resolution through a dedicated channel.
A departmental GST FEEDBACK webpage is introduced on the commercial tax website to address difficulties faced by traders and advocates in relation to migration, registration, return filing, tax payment, amendments and other online GST portal functions. The facility allows selection of issue categories, entry of comments, uploading of supporting documents or screenshots, and mandatory submission of mobile number and e-mail ID. Departmental officers may also flag backend issues and provide GSTIN-linked feedback. Wide publicity is directed so that GST-related difficulties are reported through the feedback channel for timely resolution.

Border enforcement and warehouse inspections are strengthened to prevent tax evasion through mobile squads and tracking systems.
Border enforcement measures under the Uttar Pradesh SGST regime are directed to be strengthened to prevent tax evasion at the State borders. Zonal Additional Commissioners are instructed to make mobile squads effective at border points and to ensure effective enforcement action so that no tax evasion occurs in border areas. Warehouse inspections in border areas are to be commenced in accordance with the earlier Headquarters circulars referred to in the instruction, and the action taken is to be reported back to Headquarters.

Ind AS implementation: holding companies follow corporate roadmap while payment and small finance banks follow banking roadmap.
Where a corporate holding company falls within the corporate sector roadmap for Ind AS implementation the holding company shall follow that roadmap, while Payment Banks and Small Finance Banks which are subsidiaries shall follow the banking sector Ind AS roadmap prescribed by the central banking regulator; such banking subsidiaries must provide their Ind AS financial data to the holding company for consolidation.

Eligibility for Letter of Undertaking clarified: exporters meeting prescribed foreign remittance thresholds may furnish LUT instead of bond.
Clarification sets eligibility and procedural rules for furnishing a Letter of Undertaking (LUT) or bond for zero-rated GST exports: exporters meeting prescribed foreign inward remittance thresholds in the prior year (with a minimum absolute floor) may use LUTs; status holders qualify regardless. LUTs require letterhead signature, jurisdictional acceptance within three working days, and self-declarations are acceptable unless contradicted. Merchant purchases under CT-1 do not exempt GST; supplies to EOUs follow general tax treatment; bank guarantees may be waived liberally by the Commissioner in defined situations. The instructions apply from the stated operative date.

Export compliance: Bond or LUT governs export without integrated tax, with running bond option and commissioner-set guarantees.
Exports without payment of integrated tax require furnishing FORM GST RFD-11 as a bond or LUT; eligible exporters may use LUT while others must submit a bond on non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability; exporters must keep outstanding liabilities within the bond amount and furnish fresh bonds if liabilities exceed it. Jurisdictional Commissioners decide bank guarantee requirements-dispensing with guarantees for good track records-and the bank guarantee should normally not exceed fifteen percent. LUTs are valid for twelve months and noncompliance may trigger bond requirement. Bonds/LUTs are accepted by the Deputy/Assistant Commissioner having jurisdiction over the principal place of business, with temporary acceptance by Central or State Tax Authorities as administratively required.

Enforcement wings for GST established to enable inspection, search, seizure and premises access to protect revenue.
Establishment of Enforcement Wings to enable inspection, search, seizure of goods in transit and access to business premises for revenue protection. Four Wings are constituted with specified jurisdictions and headquarters: Agartala (Sepahijala & West Tripura), Churaibari (Unakoti & North Tripura), Ambassa (Khowai & Dhalai) and Udaipur (Gomati & South Tripura). The order supersedes earlier Vigilance Cell directions, takes immediate effect, and is issued with State Government concurrence.

IGST refund on exported goods: shipping bill deemed refund claim once EGM and valid GSTR-3/GSTR-3B are filed.
A shipping bill is deemed an application for IGST refund under Rule 96 once the Export General Manifest is filed and a valid GSTR-3 or GSTR-3B return is submitted; Customs will process the claim and electronically credit the refund to the exporter's bank account on record. Accurate EGM filing and matching of Table 6A of GSTR-1 with Customs records are required. Refunds will be credited to the account registered with Customs (PFMS validation required) and withheld if export violates Customs Act provisions.

Indian Customs EDI (ICES 1.5) launch enables electronic filing and automated processing of import and export declarations.
Launch of ICES 1.5 enables electronic filing and automated online processing of Bills of Entry and Shipping Bills at Karwar and Mangalore sites, subject to registration of IE Codes, Customs Brokers and carriers, adherence to prescribed currency/unit/country/port codes, and prescribed service centre and ICEGATE remote procedures. ICES validates data, computes duties using maintained directories and exchange rates, routes declarations to Appraising Groups, supports RMS risk routing, electronic queries/amendments, concurrent audit, bond/license ledgering with automatic debits/credits, and e payment and electronic delivery order transmission for clearance and out of charge.

GST return reconciliation: portal-driven matching of GSTR-1/GSTR-2 with GSTR-3B requires adjustments to tax payable and ITC.
System-based reconciliation aligns FORM GSTR-1 and FORM GSTR-2 with the provisional FORM GSTR-3B and the auto-drafted FORM GSTR-3; recipients must confirm or amend auto-populated GSTR-2A entries, corrections to GSTR-3B are made via GSTR-1/GSTR-2, and discrepancies lead to either crediting excess ITC to the electronic credit ledger or requiring additional tax payment via electronic cash/credit ledgers with applicable interest. Transitional credit from FORM GST TRAN-1 may be used for additional liabilities.

Export Facilitation Centres corrected address and terminology for one time self sealing permission; replaces Export Promotion Divisions wording.
The corrigendum corrects the address for the Export Facilitation Division and Centre in Visakhapatnam to Savitha Edifice, Waltair Uplands with specified phone/fax and email contacts, replaces the term "Export Promotion Divisions" with "Export Facilitation Divisions", and corrects the Board circular reference to Circular No.26/2017 to ensure accurate processing of one time self sealing permissions under the Customs circular framework.

24x7 customs clearance expansion: MOT charges not payable at designated round the clock ports, collection dispensed immediately.
The Board clarified that under the amended Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998, services provided by customs officers at 24x7 customs ports and airports are not subject to MOT charges. Accordingly, collection of MOT charges at the named ports under the Chennai Customs commissionerate is dispensed with immediately; trade stakeholders may report any implementation difficulties to the office.

Tax Deducted at Source under GST: obligation suspended until TDS provisions are made operative; registration and filings required.
Tax Deducted at Source under the Nagaland GST framework requires specified government entities and notified persons to withhold tax on taxable supplies and services when the aggregate value under a contract exceeds the statutory threshold. Until the TDS provisions are made operative, DDOs shall not deduct TDS from payments for supplies or contracts made after GST commencement; payments for contracts prior to GST commencement remain liable under the earlier law. Departments must obtain supplier undertakings and obliged deductors must secure TAN and register under GST to exercise withholding authority.

Electronics and IT goods compliance tightened through market surveillance, trader awareness, and action against fake registration numbers.
Strict compliance with the Electronics and IT Goods Order, 2012 is directed in Uttar Pradesh to ensure that only electronics and IT products conforming to the prescribed Indian standards are manufactured, stored, sold and distributed within the State. The circular requires field-level surveillance of markets, manufacturing units and assembling centres to detect sale of unregistered notified products and instances where registration numbers are fake, misused or incorrectly relied upon. Departmental officers are instructed to hold meetings with traders, provide prior notice of the notified requirements, and ensure wide publicity of the order.