Deferred payment of customs duty extended to eligible manufacturer importers with portal registration and ICEGATE authentication.
The circular extends the deferred payment of Customs import duty to "Eligible Manufacturer Importer" (EMI) from 01.04.2026 until 31.03.2028, governed by the Deferred Payment of Import Duty Rules, 2016. EMIs must meet multi-part eligibility criteria (manufacturer/importer status or job-work arrangement; valid IEC; customs filing footprint; active GST registration with declared manufacturing where applicable; turnover threshold; two years' business continuity; GST compliance; no tax collected but not deposited; solvency certified by a Chartered Accountant; and absence of specified arrests, convictions or prosecutions). Applications are electronic on the AEO portal; approval by DIC, CBIC triggers ICEGATE-based nodal authentication and OTP-enabled Bill of Entry acknowledgement for deferred clearance; non-compliance may lead to suspension or revocation.

System-based cargo examination scheduling and Body Worn Camera recording strengthen transparency, traceability and controlled rescheduling for imported goods examinations.
Customs examination of imported goods will use system-based e-scheduling on ICEGATE 2.0 and Body Worn Cameras during physical examination. Recordings must cover critical examination stages and interactions, be securely retained for two years, and be preserved until final disposal in investigation, dispute or litigation matters. Importers, IEC holders and authorised Customs Brokers may electronically schedule, view and reschedule examinations, while automated notifications support officer allocation and custodial placement of goods. Any rescheduling, hold or removal from the schedule requires recorded and justifiable reasons by the competent officer.

Independent third party review required for green debt securities to verify eligibility and be disclosed in offer documents.
SEBI requires issuers to appoint an independent third-party reviewer/ certifier to confirm that issuance of green debt securities meets the regulatory definition and to review processes including project evaluation, selection criteria and eligible project categories. The reviewer must be independent of the issuer and its management, remunerated to avoid conflicts of interest, and have expertise in ESG debt securities. The review scope must be set out in the offer document, reviewer details disclosed, and the external review may take forms such as Second Party Opinion, Verification, Certification, or Scoring/Rating per ICMA guidance.

Transshipment of cargo by rail to Nepal now governed by amended ECTS regulations, expanding eligible routes and procedural compliance.
The substituted application provision under the Electronic Cargo Tracking System defines the specific ports and multimodal routes covered for transshipment to Nepal: Kolkata and Haldia to Birgunj by rail; to Batnaha by rail with road onward to Biratnagar; direct rail to Biratnagar; and rail to Jogbani with road onward to Biratnagar. All other transshipment procedures remain governed by the ECTS Regulations as amended, with operational queries directed to the Nepal/Bhutan Unit at the port customs office.

Average Export Obligation reduction for EPCG authorizations where sector exports declined; regional offices to re-fix and endorse.
Regional Authorities must re-fix the Annual Average Export Obligation for EPCG authorisations for 2024-25 proportionate to sectoral export declines identified in the annexed table, endorse any EO reduction in the licence file and issue amendment sheets to authorisation holders. While considering EO discharge requests, Regional Offices must apply prior policy circulars before issuing demand notices or EODC, and include this stipulation in the EODC check-sheet.

Scheme Categorization: Mutual funds must align scheme names, investment characteristics and portfolio overlap limits to prescribed standards.
Mutual funds must classify schemes into Equity, Debt, Hybrid, Life Cycle and Other Schemes with specified minimum asset allocation thresholds, permitted residual investments, and uniform type-of-scheme descriptions; portfolio overlap limits, methodology for computing overlap, glide-paths for realignment, duration rules for debt schemes, lifecycle glide-path allocations and standardized Fund of Funds categories and nomenclature are mandated, and AMCs must modify scheme nomenclature, objectives and disclosures to comply within prescribed timelines and publish monthly overlap disclosures.

Valuation of physical gold and silver: mutual funds must use polled spot prices from recognised exchanges for domestic valuation.
Mutual funds shall value physical Gold and Silver by using the polled spot prices published by recognised stock exchanges used for settlement of physically delivered Gold and Silver derivatives contracts; the spot polling mechanism must comply with SEBI's spot polling guidelines and the valuation is subject to the investment valuation norms in the Seventh Schedule. This change takes effect from April 01, 2026 and AMFI, in consultation with SEBI, shall prescribe a uniform implementation policy.

Disclosure of registered name and registration number on social media required for securities intermediaries to ensure transparency and investor protection.
Persons registered under the securities law and their agents must prominently disclose their registered name and registration number on social media home pages and at the beginning of each securities-related content; single-registered entities state their SEBI registered name and number directly, multi-registered entities must provide a home-page weblink to a list of registrations and disclose the specific registration relevant to each content, and agents must disclose the principal's registration details followed by their own where applicable.

GST registration processing rules limit document demands, restrict speculative queries, and set strict approval timelines.
GST registration applications must be processed only on the basis of the indicative document list in Form GST REG-01, without demanding additional papers, unnecessary clarifications, or speculative information. The circular specifies the documents sufficient for owned, rented, consent-based, shared, and other premises, and also prescribes the proof required for partnership firms and other entities. Officers must verify uploaded documents for legibility and relevance, approve complete non-risk applications within seven working days, and conduct physical verification for risky or selected cases within thirty days. Notices in Form GST REG-03 may be issued only for specified deficiencies, with replies in Form GST REG-04 to be decided within the prescribed time.

Re-import IGST payment: re-import Bills of Entry may be recalled without senior approval when importer opts to pay IGST.
Standing Order 01/2026 amends para 4 of Standing Order 11/2019 to allow recall and reassessment of re-import Bills of Entry for levy and payment of IGST without prior approval of the Joint/Additional Commissioner when the importer elects to pay IGST, while retaining prior-approval for other substantive revenue-impacting amendments.

Export General Manifest compliance requires airlines to rectify Shipping Bill errors for timely RoDTEP benefits and IGST refunds.
Shipping Bills carrying SB002 or Error Code 7 in the electronic system require EGM filing or error rectification through the concerned airlines. SB002 denotes non-filing of EGM, while Error Code 7 denotes non-filing of gateway EGM. Incorrect or absent EGM filing delays post-export RoDTEP benefits and IGST refunds. Exporters and Customs Brokers should address the listed Shipping Bill discrepancies to enable timely processing of export-related benefits.

Tariff Rate Quota deadline extended - TRQ applications for specified FTAs must be filed by the revised deadline.
The Directorate General of Foreign Trade extends the last date for submission of Tariff Rate Quota (TRQ) applications for specified products under multiple FTAs/PTAs notified in Appendix 2A of the FTP, 2023 to 15.03.2026 for FY 2026 27. The extension covers TRQs under India-Sri Lanka, India-Mercosur, India-Mauritius CECPA, India-Nepal Treaty and India-UAE CEPA with specified tariff lines and aggregate quantities. Imports under each TRQ are subject to the procedural arrangements and eligibility conditions set forth in the respective Annexures of Appendix 2A, and all other Appendix 2A terms remain applicable.

Export authorization procedures for wheat: monthly online applications, non-transferable short-term permits, and EFC-based allocation with documentation requirements.
Applicants with active Importer Exporter Code must apply online through the DGFT portal during the first ten days of each month while the notified national quantity remains available. Applications must include past export performance, confirmed export contracts/orders and a chartered accountant certificate of five year export turnover. Export Authorizations are non transferable and valid for a limited period, with extensions considered by the Special Exim Facilitation Committee. Allocation and reallocation of quantities are recommended by the Special EFC based on prior export history or confirmed orders; disqualified applications include those below minimum shipment size, submitted outside the portal or window, or containing misdeclaration.

Export authorization for wheat flour via DGFT online window; allocations depend on export history and confirmed orders.
Notification prescribes online application requirements and supporting documents for export authorizations of wheat flour under HS Code 1101, requires an active Importer Exporter Code, mandates a CA-certified five-year turnover certificate and a domestic-wheat self-declaration, sets six-month non-transferable validity subject to discretionary extension by the Special Exim Facilitation Committee, directs allocation and re-allocation by the Special EFC based on export history or confirmed orders with a portion reserved for State Trading Enterprises and cooperatives, disqualifies applications below the minimum quantity or outside the portal/window or with misdeclarations, and requires landing certificates within thirty days of export.

Companies Compliance Facilitation Scheme offers reduced-fee delayed filings, dormant status, and striking off with limited immunity conditions.
Companies Compliance Facilitation Scheme, 2026 offers a one-time compliance window for pending annual return and financial statement filings, and for dormancy or striking off, on concessional fee terms. The Scheme runs from 15.04.2026 to 31.08.2026, applies to specified current and legacy e-forms, and excludes companies already under striking-off action, those that have already applied for striking off or dormant status, companies dissolved by amalgamation, and vanishing companies. It prescribes reduced fees for delayed filings, dormant status applications, and striking-off applications, and grants limited immunity for certain delayed filings subject to the stage of notice, prosecution, or adjudication.

Testing timelines for laboratory samples set by revenue laboratory; reporting periods assigned per commodity and subject to operational constraints.
Mandates commodity-specific reporting timelines for testing import/export samples at the JNCH Revenue Laboratory, measured from receipt of samples, covering categories such as petroleum products, minerals, metals, polymers, textiles, food items, rice, fertilizers, NDPS, solvents, oils, miscellaneous items, and drugs. The timelines aim to ensure transparency and prompt reporting but are conditional on adequate manpower, instrument functionality, and testing staff workload; trade parties may report implementation difficulties to the Commissioner.

Customs process automation enables automated import registration, clearance and export orders where duty and compliance conditions are satisfied.
Customs automation introduces auto goods registration for specified eligible importers, including authorised economic operator entities, eligible manufacturer importers, longstanding supply-chain importers and direct port delivery users. Auto Out of Charge is available to importers after applicable duty payment where no compliance requirement remains. Auto Let Export Order is available for facilitated shipping bills not selected for examination or assessment, requiring no partner government agency no-objection certificate, and with applicable duty or cess paid.

Electronic Bond-cum-Legal Undertaking permitted, allowing digital e-BLUT submission and dispensing with stamp paper and notarization.
The Bond-cum-Legal Undertaking (BLUT) required under the SEZ Act, 2005 and SEZ Rules, 2006 may be submitted electronically in formats specified by the Department. The BLUT may be executed as an electronic Bond-cum-Legal Undertaking (e-BLUT), including by e-stamp or other digital mechanisms and aligned with systems like ICEGATE. Execution on non-judicial stamp paper and notarization are dispensed with.

Freight reimbursement support for hinterland MSMEs mitigates locational logistics disadvantage via online intent-and-claim reimbursement process.
A pilot LIFT scheme under the Export Promotion Mission provides partial reimbursement of eligible freight for MSME exports from specified hinterland districts, subject to IEC and Udyam eligibility, listed products and districts, distance criteria, a uniform reimbursement rate applied against a capped freight value relative to FOB, annual ceilings per IEC, exclusions for deemed exports and SEZs, and prospective application. A two stage online Intent to Claim and Reimbursement Claim process with documentary evidence and quarterly filing with jurisdictional DGFT enables direct bank disbursement; a DGFT sub committee will advise on eligible districts, products, rates and monitoring.

Facilitating Logistics, Overseas Warehousing and Fulfilment enables subsidised support for overseas storage and distribution to eligible Indian entities.
FLOW is a pilot intervention under EPM-NIRYAT DISHA to support overseas storage, distribution, display and fulfilment arrangements for Indian MSMEs. Assistance is limited to lease/rental, common facility and operational expenses (excluding capital expenditure), available to Indian-incorporated eligible entities under prescribed conditions. Projects must meet reporting, utilisation certificate and monitoring requirements; funds are released in instalments against milestones, and advances are refundable with interest if objectives are unmet. Approved projects must include sustainability, due diligence, and compliance with host-country approvals, with governance by a DGFT Sub-Committee and operationalisation by the EPM Section, DGFT(HQ).