Extension of SEZ approvals: Board authorised multiple LoA/LoP extensions and co-developer transfers subject to compliance conditions.
The Board approved multiple extensions of formal approvals, Letters of Approval and Letters of Permission for SEZ developers and units, authorised specific co-developer recognitions and increases in co-developer built-up allotments, and granted conditional in-principle or transfer approvals for changes in shareholding subject to continuity of SEZ obligations, fulfilment of developer/co-developer eligibility and regulatory compliances, disclosure of financial and tax jurisdiction details, and recognition of tax assessment rights. Several proposals were approved subject to Development Commissioner oversight for compliance; other matters were deferred for further examination or additional submissions.

Pre-export condition removal for specified SIONs permits import without prior EODC requirement under amended input-output norms.
The amendment deletes the pre-export condition in the Standard Input Output Norms for specified SIONs, removing the requirement that first export occur and import be allowed only after grant of an Export Obligation Discharge Certificate (EODC), thereby changing the prior import-authorization conditionality.

Export verification procedures require submission of prescribed data and prompt jurisdictional checks before IGST refunds are released.
Procedure mandates risk based verification of exporters claiming IGST refunds to prevent monetisation of ineligible ITC; refund scrolls may be held and consignments subjected to full customs examination. Exporters must submit prescribed Annexure A information to jurisdictional CGST for verification, which authorities must complete within the prescribed working day timelines, with escalation to a nodal cell and to Principal Chief Commissioner/Chief Commissioner via Annexure B emails. Pending refunds beyond one month may be registered on the Board's portal for Committee review.

Reverse Charge Mechanism on renting of passenger vehicles: recipient liable where supplier does not charge tax at higher rate.
Reverse charge applies to renting of passenger motor vehicles with fuel included when the supplier is non corporate, does not issue an invoice charging tax at the higher rate, and supplies to a body corporate; if the supplier charges tax at the higher rate the recipient is not liable under RCM, otherwise the recipient must pay tax under RCM. The amendment is clarificatory and applies retrospectively to avoid undermining the notification's operability.

Portfolio manager fee restrictions ban upfront fees, cap operating expenses, and limit exit loads over investment years.
SEBI mandates that Portfolio Managers cannot charge upfront fees, must charge brokerage at actuals, and cap operating expenses (excluding brokerage) at 0.50% per annum of a client's average daily AUM; exit loads are tiered with no load after three years. Managers must offer direct client on boarding without intermediary charges, standardise and disclose investment approaches across documents, submit monthly reports to SEBI and quarterly reports to clients, provide annual audited firm level performance and compliance certifications, and ensure distributors meet qualification, payment, disclosure and conduct requirements.

PGA eSANCHIT paperless processing: beneficiaries cannot upload LPCOs from 28 Feb; PGAs must upload recent LPCOs.
Implementation of PGA eSANCHIT brings three additional PGAs onboard, making fifty enabled PGAs. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from 28.02.2020; PGAs must upload LPCOs issued during the 15 days prior to the cut-off and may also upload earlier LPCOs to enable beneficiary use. PGAs will communicate via email addresses registered in ICEGATE, leveraging the simplified auto-registration for limited eSANCHIT purposes without digital signatures; stakeholders must ensure correct ICEGATE email registration and report implementation difficulties to the Assistant Commissioner (EDI).

Automated clearance enabled: electronic Bill of Entry clearance follows verified customs compliance and confirmed duty payment.
The notice implements an automated clearance workflow under the first proviso to Section 47(1), whereby the Customs Automated System will electronically clear Bills of Entry after the designated proper officer confirms completion of Customs Compliance Verification (CCV) and the system confirms payment of applicable duty; CCV remains the officer's responsibility and may be performed while duty payment is pending. The pilot rollout is confined to ICES/EDI locations with functional RMS and begins at two customs houses, with planned PAN India expansion.

GST TRAN-1 filing deadline extended for registered persons facing portal technical difficulties and Council-recommended cases.
The time limit for filing the declaration in FORM GST TRAN-1 is extended for registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council. The extended period for submission is up to 31 March 2020, under rule 117(1A) of the Uttar Pradesh GST Rules, 2017 read with section 168 of the Uttar Pradesh GST Act, 2017.

Inspection, Search and Seizure: Proper Officers must record reasons and examine information before authorisation and follow procedures.
The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations.

Mandatory export data fields require state and district of origin plus GSTIN and trade agreement details in shipping bills.
Shipping Bills must include the State and District of Origin for each item, details of applicable Preferential Trade Agreements, and the Standard Unit Quantity Code (SQC) for the relevant Customs Tariff Heading; GSTIN declaration is mandatory for taxpayers registered under GST. These additions supplement the electronic integrated declaration under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations and align customs export data with GSTN records, with implementation supported by ICES advisory materials and annexures.

Customs Cargo Service Provider registration required; shipping lines, freight forwarders and NVOCC must register and comply with HCCAR obligations.
All shipping lines, freight forwarders, NVOCC and other persons handling imported or export goods in any customs area are required to register and obtain approval as Customs Cargo Service Providers under the Handling of Cargo in Customs Areas Regulations, 2009 (as amended). Approval depends on meeting prescribed infrastructure, security, insurance, bond and IT connectivity conditions, undertaking indemnity and cost recovery obligations, maintaining records and schedules of charges, and complying with restrictions on removal, transfer or subcontracting of customs area functions; applications follow specified forms and timelines, with statutory procedures for review, suspension, revocation and penalties.

Paperless LPCO processing: beneficiary uploads disabled, PGAs must upload authorizations and ensure ICEGATE email registrations.
Implementation of paperless LPCO processing requires PGAs to upload digitally signed Licenses/Permits/Certificates/Other Authorizations via SWIFT on e-SANCHIT at ICES locations; beneficiary uploading of previously issued LPCOs will be deactivated from the cut-off date, PGAs must upload LPCOs issued within the 15-day window and may upload earlier LPCOs to enable beneficiary use, and must ensure correct ICEGATE-registered email addresses for communication and IRN delivery.

Export data locality requirement: Shipping bills must record origin state, district, GSTIN and preferential details to align with GSTN.
The electronic integrated declaration for exports must include item-level State of Origin, District of Origin, any invoked Preferential Agreement details, and the Standard Unit Quantity Code, and exporters/importers registered under GST must declare their GSTIN; technical guidance will be issued for the new shipping bill fields.

PGA eSANCHIT paperless LPCO uploads enabled; beneficiaries barred from self-upload after the cut-off date-PGAs must upload recent LPCOs.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) onto eSANCHIT for paperless processing; three additional PGAs are enabled, bringing the total to fifty. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date, while PGAs should upload LPCOs issued in the 15 days before the cut-off and may upload earlier LPCOs. Communication with beneficiaries must occur via ICEGATE-registered email addresses, with simplified auto-registration available for limited eSANCHIT purposes without digital signatures.

Exporters: IGST refund claims now subject to risk based verification with prescribed submission and escalation timelines.
Refund claims supported by alleged ITC obtained through fake invoices will be held in abeyance and exporters subject to risk based selection must submit detailed information in Annexure A. Jurisdictional CGST offices shall complete verification within fourteen working days of receipt, with escalation to the Principal Chief Commissioner/Chief Commissioner if not completed and a subsequent seven working day target for resolution; pending refunds over one month may be raised as grievances for committee review.

Shipping Bill Data Requirements mandate origin codes, standard unit quantities, PTA status, cess details and mandatory invoice IRN upload.
From 15 February 2020 Shipping Bills must include State and District of Origin codes, a Standard Unit Quantity Code with actual quantity, a Preferential/FTA code (or NCPTI if not applicable), and separate GST Compensation Cess details. Export invoices must be uploaded in e-Sanchit and the invoice Image Reference Number with the appropriate document code (380000 for Invoice, 331000 for Invoice cum Packing List) declared in the Shipping Bill.

Imported food testing: must use only FSSAI notified laboratories for sample analysis, and customs to enforce confidentiality.
Imported food samples must be analysed only in FSSAI notified laboratories; customs Authorised Officers at the designated 150 PoEs shall ensure use of those labs. FSSAI has published a consolidated list of 183 NABL accredited notified laboratories and 18 referral laboratories with accreditation validity, testing scope and contact details. The notification supersedes prior authorisations and is implemented with a transition period; lists are maintained and updated on the FSSAI website. Repeated use of the same lab for analysis should be avoided where possible to maintain confidentiality.

Registered Exporter compliance: exporters must submit regular origin statements and respond to verification or face REX annulment.
Exporters under the EU GSP REX self certification system must submit fortnightly statements of Statements on Origin and respond to EU verification requests within prescribed time limits or face annulment of their REX number. A Statement on Origin can be issued retrospectively from the date of the registration application once the REX number is allotted, but cannot be issued before the REX number exists in the EU system.

Social Welfare Surcharge on imports must be paid in cash; duty credit scrips cannot discharge the surcharge going forward.
Social Welfare Surcharge (SWS) is a customs duty on imported goods, calculated on the aggregate of duties, taxes and cesses, and is additional to other customs charges. Duty credit scrips under export incentive schemes are a mode of payment for Basic Customs Duty and Additional Customs Duty but do not envisage debit of SWS. Following judicial clarification that SWS is not exempt, SWS must be paid in cash on future imports, while past debits of SWS in duty credit scrips will be accepted as duly collected revenue.

Brand declaration requirements: specify each coffee brand and variant separately to secure correct customs valuation and checks.
Importers and customs brokers must specify the Brand (or declare explicitly as unbranded) and each variant/quality of instant coffee as intrinsic parts of the description when filing the Bill of Entry; different brands and qualities must be itemised separately because valuation varies by brand and specification. Assessing groups must verify brand and type before assessment and Bills of Entry with incomplete details will be subjected to First Check examination. This Public Notice is to be treated as a Standing Order for officers and staff.