Reconstitution of Steering Committee for NFCSR establishes governance, composition, duties and three-year tenure to oversee CSR policy.
A restructured Steering Committee for the National Foundation for Corporate Social Responsibility (NFCSR) is constituted with named ex officio and representative members; IICA will house and provide logistics and secretarial support. The Committee's terms of reference cover stakeholder sensitisation, policy research, advisory, capacity building, monitoring, standard setting, dissemination, events, strategic planning, administrative operations and budget approval. It has a three year tenure, must meet at least four times yearly, may co opt members at the Chairman's discretion, and provides prescribed allowances and reimbursements to non government outstation members.

Extension of filing period: GST notification amended to extend covered months and postpone the final filing deadline to end of March.
The Chief Commissioner, exercising statutory powers and on the Council's recommendation, substitutes in the principal notification's first paragraph third proviso the period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replaces the last date "31st day of December, 2018" with "31st day of March, 2019", thereby extending the covered period and the final filing deadline.

Extension of GST filing period: reporting window expanded and final deadline deferred by administrative amendment.
The Chief Commissioner, under section 168 read with sub rule (5) of rule 61, substitutes the words, figures and letters in the first paragraph proviso of two principal notifications to extend the covered period and to replace the earlier final cut off date with a later deadline, thereby broadening the applicable filing and compliance window set out in those notifications.

GST notification period extension updates covered months and moves the terminal deadline to a later date.
Amendment under section 168 read with rule 61(5) substitutes the proviso in two prior Chief Commissioner notifications, extending the notifications' temporal scope by replacing the previously specified month range and terminal date with a later month range and a later terminal day; the amendment identifies the principal notifications and notes the prior amendment in the amendment chain.

Non EDI Shipping Bill verification: Redeeming EODC requires declared EDI/non EDI counts and a covering letter remark when non EDI bills are used.
DGFT amended ANF 4F and ANF 5B to require applicants to declare the number of EDI and non EDI Shipping Bills used for redemption; where non EDI bills are declared, Regional Authorities must state in the Redemption Letter/EODC covering letter the remark: "This Redemption involves non-EDI Shipping Bills."

AI and ML reporting requirement mandates quarterly disclosure by market intermediaries using AI/ML in investor facing or compliance systems.
Requires registered stock brokers and depository participants using AI/ML applications or systems in investor facing, advisory, trading or compliance areas to submit a prescribed quarterly reporting form for each application, while Stock Exchanges and Depositories must consolidate these reports and submit a consolidated quarterly return to the regulator; the reporting captures entity identifiers, application details, functional area, claims, technology, implementation, controls, audit status and safeguards.

Commodity derivatives disclosure requirements require exchanges to publish participant category open interest and turnover disclosures promptly to enhance market transparency.
SEBI mandates enhanced disclosure obligations for recognised stock exchanges in commodity derivatives, requiring publication of category wise open interest and turnover and commodity wise disclosures of top participants, members and market wide position limits in prescribed formats, maintenance of historical spreadsheets, participant classification into six self declared categories with exchange reclassification authority, inclusion of non declared positions in "Others," and corresponding amendments to bye laws and dissemination obligations.

Container Scanning Procedure requires scan, clean image and BE facilitation before Out-of-Charge is issued for selected containers.
Containers selected for scanning at the Drive Through Scanner or fixed scanners must be scanned with a clean image and have the Bill of Entry facilitated before Customs issues Out of Charge. DPD CFS importers must bring containers to the operational scanner or follow the "NOT SCANNED AT FIXED SCANNER" protocol when a scanner is down; DPD DPD importers generally must use their nominated CFS unless specifically authorised (e.g. AEO T 2/T 3) and follow advance delivery order and Customs permission procedures. Suspicious images trigger CSD endorsement and physical examination.

Direct Port Delivery and Entry extended to Balmer Lawrie CFS enabling continuous rail movements with prescribed customs verification and reporting.
A 24x7 Direct Port Delivery (DPD) and Direct Port Entry (DPE) facility is established at a designated area within M/s Balmer Lawrie CFS, Kolkata, for rail movements to decongest ports. Export procedures require ICEGATE Shipping Bill checklists, REID-scanner verification of seal integrity, ICES registration, RMS-directed inspections and re-sealing, issuance of LEO and movement by rail with shipping bill and gate pass. Balmer Lawrie is custodian, must provide verification and inspection facilities, publish tariffs, avoid extra charges, facilitate examinations, submit monthly DPD/DPE reports and bear terminal charges arising from its delays.

Kachha Bill of Entry processing: system appraisal, online duty payment, specified inspection and Out-of-Charge rules for urgent imports.
Processing of Kachha Bill of Entry (KBE) at Air Cargo Complex, Kolkata, prescribes that eligible urgent or special consignments be filed as Prior BE and be system appraised on declared contents with automated challan generation; online duty payment is required before out-of-charge. IFOs shall scan all packages and inspect a five percent random sample, verifying IGM/flight and requisite certificates. The shed Superintendent grants Out-of-Charge on verification of declarations and original documents, with manual night releases allowed pending next day system regularisation. All KBEs are audited within three days and round-the-clock processing is permitted except scheduled downtime.

EPCG prohibition on importing capital goods for power distribution confirmed, covering generation, transmission and distribution supply.
Clarification confirms EPCG authorisations do not permit import of capital goods for activities relating to the supply of electrical energy; transmission and distribution are treated as the same supply process, and Sr. No. 12 in Appendix 5F of FTP 2015-20 excludes capital goods for generation, transmission and distribution from EPCG eligibility.

Interpretation of 'receives' under section 56 - prior circular withdrawn pending issuance of fresh comprehensive guidance by tax authorities.
Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination.

Redemption procedure update: applicants must declare EDI and Non-EDI shipping bill counts when applying under Advance/EPCG authorizations.
Applicants seeking redemption under Advance and EPCG authorizations must declare the number of EDI Shipping Bills and the number of Non-EDI Shipping Bills on amended ANF-4F and ANF-5B; the Public Notice inserts a new declaration item in each form so that the forms explicitly capture the composition of shipping bills submitted in support of redemption requests.

GST treatment of Business Facilitator and Business Correspondent services clarified; uniform compliance directed across state tax formations.
Clarification addresses the GST treatment of services provided by Business Facilitators and Business Correspondents to banking companies, explaining application of the Department of Revenue's Circular to determine taxability, place of supply, consideration and the nature of intermediary services. The State tax authority directs all field formations to follow that Circular to ensure uniform implementation, assessment, classification and compliance in respect of GST on BF/BC services to banks under its delegated powers.

GST rate on educational institution food services clarified; field officers instructed to follow the revenue circular for uniform implementation.
Adopts and directs adherence to Circular No. 85/04/2019-GST clarifying the GST rate on supply of food and beverage services by educational institutions; field officers are instructed to follow the annexed clarification to ensure uniform classification and taxation across the State.

Classification of picture-printing services: follow departmental clarification to ensure uniform GST treatment across field formations.
Classification of the service of printing pictures under tariff code 998386 is clarified by departmental circular and state tax officers are instructed to follow the Department of Revenue, Tax Research Unit clarification to ensure uniform GST treatment across field formations, issued under the State Goods and Services Tax Act delegated powers and annexed to this instruction.

Applicability of GST on development finance institutions directed to follow central clarification for uniform tax implementation.
The Chief Commissioner directs all state tax officers, under section 168 of the Tripura State GST Act, 2017, to follow the Department of Revenue's Circular No. 83/02/2019-GST (dated 1 January 2019) clarifying the applicability of GST on ADB and IFC, a copy of which is annexed, to ensure uniform implementation across field formations.

GST applicability on IIM programmes clarified; state tax officers told to follow central circular for uniform implementation.
The Tripura State tax administration directs all state tax officers to apply the Department of Revenue, Tax Research Unit's clarification (Circular No. 82/01/2019-GST) when determining GST treatment of programmes conducted by Indian Institutes of Management, to ensure uniform implementation across field formations.

IGST validation rectification extended, permitting officer interface corrections and refund processing with matching invoice requirements.
Extension permits Customs officers to correct specified IGST validation errors and to process refund claims via the officer interface in ICES for shipping bills filed up to 15.11.2018; exporters must ensure invoice details in GSTR 1 match shipping bill entries, and operational issues should be reported to local EDI/customs formation or [email protected].

IGST revised refund processing now lets officers enter the total revised IGST per invoice for eligible shipping bills.
An option in the DBK_AC role permits processing revised IGST refunds for Shipping Bills previously scrolled with amounts lower than eligible IGST under Board Circular No.40/2018; it excludes cases of short shipment or composite-rate drawback. Officers see IGST per invoice from the Shipping Bill and GSTR 1, must enter the total revised IGST per invoice after verifying the exporter's RRR, and the system will calculate and generate scrolls for the differential amount, with separate temporary and final revised scroll categories.