Integrated Reporting encouraged for listed entities, enabling consolidated financial and non financial disclosures to aid investor decision making.
SEBI encourages Integrated Reporting by listed entities to present combined financial and non financial information, referencing IIRC guiding principles and six forms of capital. Integrated Reporting may be adopted voluntarily by top listed companies already required to prepare the Business Responsibility Report, and may be provided as a separate report, within Management Discussion & Analysis, or by cross reference to other reports to avoid duplication. Companies are encouraged to host the integrated report on their websites and reference it in the annual report.

Authorized Economic Operator programme expands trade facilitation with tiered certification and enhanced customs procedural benefits.
The notice introduces a unified Authorized Economic Operator programme with tiered certification for importers/exporters and other operators, making eligible entities-including certain small and medium businesses-that demonstrate internal controls and compliance. It lists operative benefits including Direct Port Delivery and Direct Port Entry, acceptance of self certified certificates, paperless declarations, request based inspections, accelerated drawback/refund/adjudication processes, export facilitation, and deferred payment of customs duties, and identifies client relation managers for trade assistance.

Amendment of authorised import and export items allowed with nexus certificate by independent Chartered Engineer and specified export proof.
Permits EPCG authorisation holders to apply for amendment of authorised import and export item lists while authorisation or export-obligation period remains valid, requiring justification and a fresh nexus certificate from an independent Chartered Engineer; clarifies third-party export proof as either an ARE-1 certificate with Customs authentication and shipping bill details or an invoice quoting the EPCG authorisation number and date where not registered with Central Excise.

Income Tax assessment module enables issuing summons, requisition notices, and referring cases for special audit with MIS and support.
The ITBA Assessment module enables Assessing Officers to issue summons under section 131, requisition notices under section 133, and refer cases for special audit under section 142(2A), with functionality to generate documents, record responses and statements, attach documentary evidence and audit reports, and to view related MIS lists. Users require name-based departmental email IDs, RSA tokens and provided credentials; training materials and a helpdesk are available to support use.

Income Tax Appeal Register & CSR module provides workflow to generate CSRs and manage appellate filing, tracking, and approvals.
The ITBA Appeal Register & CSR module centralises CSR generation and appellate workflows: PCIT records appellate order receipts in an Appeal Receipt Register to fix limitation dates and enable AO-initiated CSR workflows; AOs analyse orders and submit to Range Heads; Range Heads may draft grounds and recommend appeals; PCIT records decisions, issues directions and authorisations; for ITAT matters PCIT drafts Substantial Questions of Law and the matter proceeds to CIT(Judicial) and CCIT for decision; for High Court orders Proforma B is prepared and forwarded to the Directorate of L&R when filing is proposed. The module supports printing, delegation, MIS/dashboard reporting, and requires departmental email IDs and RSA tokens.

Mandatory bill of entry filing imposed, with late charges and accelerated duty payment and streamlined refund treatment.
Amendments in the Finance Bill, 2017 require filing the Bill of Entry by the end of the next day after arrival at the customs station, authorize prescribed late charges for delayed filing, mandate same day payment of duty for self assessed Bills of Entry and one day payment after return for reassessed or provisional entries with interest liability, and provide that refunds of excess duty evident in self assessed or reassessed Bills of Entry are outside the scope of unjust enrichment.

Printing of Export Promotion copies limited to eligible shipping bills; exceptional printouts provided on demand to facilitate trade.
Printed Export Promotion (EP) copies will be available only for shipping bills filed on or before the cutoff; an EP Copies Print Section at Punjab Convare is operational to clear pending printouts. Routine printing of transactional documents has been discontinued per the Board Circular, but exceptional printouts (e.g., manual BoEs or on insistence of importer/exporter) will be provided on demand. Other contents of the original Public Notice remain unchanged.

Rebate of State Levies on exports: CBEC issues implementation guidance for exporters, clearing agents and trade compliance.
Rebate of State Levies (ROSL) on export of made-up articles is being implemented through an administrative circular which provides procedural direction for operationalising ROSL; customs officers are to follow the circular's measures and exporters, clearing agents and the trading public are directed to consult the departmental website for the full text and guidance.

Amendment to customs notification implements budgetary changes, requiring importers and clearing agents to follow issued guidance.
Seeks amendment of Notification No. 12/2012-Customs to implement budgetary changes through Notification No. 06/2017, which is issued for guidance to importers, clearing agents and the trading public and made available on the departmental website.

Customs duty reduction on machinery for fuel cell and biogas systems facilitates importation for setup and demonstration.
Basic Customs Duty reduced to 5% on machinery for initial setting up of fuel cell based power or demonstration systems and on balance of system components operating on biogas, bio methane or by product hydrogen; the change is notified by Notification No. 05/2017 customs and published for guidance of importers, clearing agents and the trading public via the Department of Revenue/CBEC website.

Additional duty of customs rates specified for listed imports, updating tariff obligations and guiding trade compliance.
Amendment to Notification No. 21/2012 Customs (Notification No. 04/2017) prescribes the rate of additional duty of customs leviable under sub section 3(5) of the Customs Tariff Act, 1975 for the items specified therein and is circulated to importers, clearing agents and the trading public for guidance and application in import clearance.

Customs notification amendment provides amended trade guidance to importers, clearing agents and trading public on compliance.
Amendment of Notification No. 27/2011 Customs effected by Notification No. 03/2017 Customs dated 02.02.2017 is enclosed for guidance; importers, clearing agents and the trading public are directed to consult the amending notification available on the CBEC website to ensure awareness and compliance with the revised customs provisions.

Margin of Preference for certain DFTP imports increased, changing preferential tariff treatment under government notification.
Notification No. 02/2017-Customs amends Notification No. 96/2008-Customs by prescribing a Margin of Preference of 60% under the Duty Free Tariff Preference (DFTP) scheme for goods falling under the specified tariff sub heading, thereby extending preferential tariff treatment to eligible imports and advising importers and agents to consult the enclosed notification and departmental website for guidance.

Amendment to Customs Notification provides guidance for importers and clearing agents; revised rule text available online.
Notification No. 01/2017 amends Customs Notification No.153/93 and is circulated for guidance to importers, clearing agents and the trading public; the full amending notification is available on the central board's website and stakeholders are directed to consult the revised regulatory text for compliance.

Import labelling requirements for POS terminals require compliance with prescribed circular guidance for importers and clearing agents.
Importation of Point of Sale (POS) terminal devices, their cells and batteries is subject to specified labelling and import compliance measures; importers and clearing agents are directed to follow the procedural and labelling directions set out in the departmental circular made available on the department website for detailed operational steps, documentation expectations, and compliance obligations.

Appointment of common adjudicating authority: officers authorised to adjudicate specified customs show cause notices under departmental notification.
The Director General, Revenue Intelligence appoints specified officers as a common adjudicating authority to exercise the powers and discharge the duties of the officers listed in the Table for adjudication of the show cause notices identified in the Table, under Notification No. 05/2017 Customs dated 31.01.2017, with the notification made available on the departmental website for guidance to importers, clearing agents and the trading public.

Tariff value fixation for specified imports notified; importers and agents directed to apply prescribed values and consult the official notice online.
Notification No. 08/2017 customs fixes tariff values for specified imported commodities-edible oils, brass scrap, poppy seeds, areca nut, gold and silver-and prescribes those benchmark values for customs valuation and import clearance; the Department of Revenue has circulated the notification as a public notice to guide importers, clearing agents and the trading public and made the full text available on its website for application in customs declarations and valuation procedures.

Common adjudicating authority appointed to exercise delegated powers for adjudication of specified customs show cause notices.
The Director General, Revenue Intelligence appoints specified officers to act as a common adjudicating authority, empowering them to exercise the powers and discharge the duties of identified officers for adjudication of listed notices and corresponding show cause proceedings, with the delegation issued by central notification and published for guidance to importers, clearing agents and the trading public.

Bilateral safeguard measures under India Japan CEPA notified, requiring import compliance and customs procedure adjustments for traders.
Notification publishes the rules implementing Bilateral Safeguard Measures under the India Japan CEPA, enclosing Government Notification No. 07/2017 customs (N.T) and directing importers, clearing agents and the trading public to consult the notification and its procedures on the central board website for guidance on compliance and customs implementation.

Presidential Award of Appreciation notification issued to guide importers, clearing agents and the trading public on officer recognition.
The public notice announces the grant of the Presidential Award of Appreciation to Customs and Central Excise officers, references Notification No. 06/2017-Customs (N.T) and the originating file number, and states the notification is enclosed for guidance of importers, clearing agents and the trading public and is available on the departmental website.