RFID seal procedure for selected containers tightens scanning, verification, and clearance workflow for transhipment and out of charge processing.
Modified procedure is prescribed for movement of DPD, ICD and Nepal-Bhutan bound containers selected for scanning from NSD to MXCS under RFID seal. Selected containers are to be identified on intimation from NCTC-Cargo, sealed by the Shipping Lines or concerned ICDs with RFID seals from authorised vendors, and presented for scanning with truck chit particulars serving as sufficient documentation. Preventive verification of seal integrity is required, with tampered or missing seals to be placed under Customs One-Time Lock and escort. Scanned Clean containers receive the relevant approval or out of charge, while Not Clean containers undergo 100 percent examination.

Manual Out of Charge allowed for specified urgent consignments on bank payment certificate, subject to verification and duty recovery.
Manual Out of Charge prior to full ECL ICES integration is allowed on production of a bank certificate evidencing payment and an importer undertaking to deposit duty and interest if the payment is not credited; this applies to defined urgent consignments and stakeholder classes. Jurisdictional Deputy/Assistant Commissioners must keep a daily register, verify payments with the bank, confirm ICES entry before regularising manual OOC, and recover any unpaid duty and interest. A nodal officer is designated for grievance redressal and the notice operates as a standing order; Annexure provides the bank certificate format.

EODC online issuance requires portal-based closure and RA updates; manual issuance prohibited, with automatic transmission to customs.
Issuance of EODC for AA and EPCG must be processed via the DGFT portal: AA closures may be submitted with validation (complete transactional documents) or without validation; EPCG closures may be submitted without validation. RAs may update licence status and generate EODC letters online, and holders may apply for EODC status updates on the portal. Online EODCs are transmitted to the Customs ICEGATE system in near real time. Manual issuance or issuance through legacy IT systems is prohibited; RAs must generate MIS reports from portal data.

Transparent Use of Brand Names: regulator requires displaying registered name, registration number, contact details and disclaimer on all communications.
Intermediaries using brand names or logos must prominently display the registered name, logo, registration number and full address with telephone numbers on portals, display materials, advertisements, publications, client forms and client agreements; client communications must also include those details plus the compliance officer's and grievance officer's contact information, a mandated disclaimer that registration or certifications do not guarantee performance or returns, and intermediaries are prohibited from using the regulator's logo.

Temporary clearance procedure allows Out Of Charge on proof of payment with undertaking to produce bank certificate later.
Where an importer cannot produce the bank certificate due to bank closures, the Additional/Joint Commissioner in-charge of the Docks or RMS FC may, on a case-by-case basis and upon proof of payment of duty, permit grant of Out Of Charge for the consignments, subject to the importer submitting an undertaking to provide the bank certificate by the prescribed deadline, and provided the officer is satisfied that duty appears to have been paid.

Manual Out of Charge allowed for specified importers when duty not reflected in ICES on bank certificate and undertaking.
Manual Out of Charge will be allowed where duty payments are not reflected in ICES, upon production of a Bank certificate in the prescribed format confirming payment and an importer undertaking to deposit the duty with applicable interest if the amount is not credited to the government account. This concession is confined to specified categories: perishable cargo, cold chain pharmaceuticals, liquid bulk, Authorized Economic Operator clients, Direct Port Delivery clients, manufacturers, government/PSUs, and status holders under the foreign trade policy.

Amnesty scheme for export obligation defaults permits settlement by payment of unpaid duties plus interest to obtain EODC.
An Amnesty scheme for one time settlement allows Advance Authorisation and EPCG holders to regularize EO defaults by registering on the DGFT portal, paying customs duties exempted in proportion to unfulfilled Export Obligation plus interest equal to 100% of the exempted duties (excluding Additional Customs Duty and Special Additional Customs Duty), submitting proof of payment to the Regional Authority, and obtaining an Export Obligation Discharge Certificate (EODC); exclusions include cases involving fraud, misdeclaration, unauthorised diversion, and already-paid full duty, and payments under the scheme are ineligible for CENVAT credit or refund.

Manual Out of Charge for perishable imports permitted upon bank certificate and undertaking while payment is verified subsequently.
Where Electronic Cash Ledger activation prevents ICES from reflecting duty payments, shed officers may grant a manual Out of Charge for perishable cargo, petroleum products and essential commodities upon production of a bank certificate of payment and an undertaking by the importer to deposit the duty with interest if not credited. The shed must record such clearances in a register and send daily reports to the DC (Appraising Main), who will verify payments with banks the next working day and regularize the entries in ICES once confirmed.

Job-work time-limit extensions may be granted by the designated officer within jurisdiction for inputs and capital goods.
Extension of job-work time limits under the second proviso to section 143(1) of the Gujarat Goods and Services Tax Act, 2017 is assigned to the Joint Commissioner within that officer's jurisdiction. The authorised function covers extension of the one-year period for inputs and the three-year period for capital goods sent for job work, by further periods not exceeding one year and two years respectively.

GST classification of Rab clarified: pre-packaged labelled sales attract taxable rate, other sales attract nil rate.
Effective from 1 March 2023, Rab sold in pre-packaged and labelled form is subject to the notified taxable rate, while Rab sold other than pre-packaged and labelled is nil-rated; the circular regularizes past-period treatment on an "as is" basis and invites reporting of implementation difficulties.

GST classification of Rab: pre-packaged and labelled supplies attract a specified GST rate, other forms attract nil tax.
Supplies of Rab sold in pre-packaged and labelled form are subject to a specified GST rate from 1 March 2023, while supplies other than pre-packaged and labelled are nil-rated; past period treatment is regularized on an "as is" basis and implementation issues may be reported to the Chief Commissioner of State Tax.

Online licensing for money changers now required via APConnect, centralising applications and returns for FFMCs, AD Category II under FEMA.
The circular mandates registration on the APConnect portal within three months and requires all applications for fresh licences, renewals, branch/franchise registration, MTSS agent authorisation, permitted foreign currency/nostro account openings, voluntary surrender, write-off of foreign currency notes, and submission of statutory returns to be made exclusively through APConnect; on licence generation via APConnect entities must surrender existing licences to the Reserve Bank Regional Office. Directions are issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

GST classification on Rab clarified: pre-packaged labelled attracts reduced GST rate; unpackaged sales attract nil, past periods regularised.
Sales of Rab in pre-packaged and labelled form are subject to a reduced GST rate, while sales in forms other than pre-packaged and labelled are subject to a nil rate. The CBIC circular regularises past period treatment on an "as is" basis and is to be applied uniformly by States, with the State trade circular adopting the circular mutatis mutandis and inviting reports of implementation difficulties.

Input tax credit reconciliation framework governs proceedings on differences between ITC claimed in GSTR-3B and reflected in GSTR-2A.
Input Tax Credit discrepancies between ITC claimed in FORM GSTR-3B and details reflected in FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax framework. The framework prescribed under Circular No. 183/15/2022-GST applies with necessary modifications, as though issued under the State Act, for proceedings concerning such ITC differences.

GST statutory dues in finalized insolvency proceedings are governed by centrally prescribed clarification adapted under state GST law.
GST statutory dues for taxpayers whose proceedings under the Insolvency and Bankruptcy Code, 2016, have been finalised are governed by the central clarification as applied within Chhattisgarh. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, state GST administration applies that clarification, with necessary modifications, as though it were issued under the state enactment to ensure uniformity in proceedings.

GST procedural uniformity requires implementation of central clarifications, with necessary modifications, under the Chhattisgarh GST framework.
GST procedural uniformity is ensured under the Chhattisgarh Goods and Services Tax Act, 2017 by implementing, with necessary modifications, the provisions of Circular No. 186/18/2022-GST concerning various GST-related issues. The central clarification applies as though issued under the Chhattisgarh GST framework for uniformity in GST proceedings.

Limitation treatment under state GST law follows the adopted clarification on the applicability of statutory provisions.
Chhattisgarh applies the central GST clarification on the applicability of section 75(2) and its effect on limitation to the State GST framework. The clarification is adopted with necessary modifications and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, to ensure uniform application of the legal position on section 75(2) and limitation.

Advertisement code for investment advisers and research analysts: mandatory disclosures and prohibitions to ensure truthful, non-misleading communications.
SEBI prescribes an advertisement code for Investment Advisers and Research Analysts requiring identification details, accurate unambiguous disclosures, inclusion of a prescribed standard warning in legible font, provision of website hyperlinks for short-form media, and a prohibition on false, misleading, comparative or guaranteed-return claims; prior supervisory-body approval, suspension-based advertising bans, and five-year retention of advertisement copies are mandated.

Draft survey-based duty assessment permits duty recovery and limited shortage tolerance; delivery post-OOC allowed without NOC.
Customs duty for dry bulk cargo (coal and coke) shall be recovered based on a draft survey jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge; a shortage allowance of up to 2% of manifested quantity for coal and coke may be permitted without penalty, while larger shortages require explanation or penalty. After grant of Out of Charge, custodians may deliver cargo on delivery orders and use weighbridges without Customs NOC when discrepancies fall within the permitted tolerance.

Refund applications by unregistered persons follow the adopted central GST procedure, with necessary modifications under the State GST framework.
Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.