National Assessment Centre Portal centralises customs assessment information to promote consistent decisions, informed compliance, transparency and trade facilitation.
National Assessment Centre (NAC) Portal creates a common digital repository for customs assessment information, including NAC decisions, legal precedents, CAAR rulings, advisories, audit observations, and material on classification, valuation and related matters. The portal supports transparent access, consistent assessment practices, informed compliance and trade facilitation. Each NAC has role-based access to upload, update and manage information within its allocated functional domain and must regularly update the repository. Commodity issues raised for guidance or assessment uniformity before CCFC or PTFC require priority updating.

Pre-clearance verification for regulated health imports requires licences, matching records, labelling, shelf-life compliance, and referral where discrepancies arise.
Customs officers must verify prescribed licences, permissions, registration records, invoices, packing lists, origin certificates, labels, storage licences, quality certificates and importer undertakings before granting out-of-charge for regulated cosmetics, drugs and medical devices. Documents must correspond with the imported product, manufacturer, licence holder, pack size and authorised quantity. Cosmetics, drugs and devices are subject to category-specific labelling and shelf-life requirements. Imports for personal use, testing, clinical investigation, small quantities and medical-device manufacture require the applicable permissions or manufacturing licences. Discrepancies or doubts require referral to the concerned CDSCO port office.

EMI scheme documentation rationalisation reduces application disclosures while retaining financial certification, eligibility declarations, and compliance safeguards.
The EMI Scheme application process reduces data disclosures and mandatory uploads while retaining core eligibility, financial and compliance checks. Applicants must provide identity and manufacturer or job-work particulars, disclose GST collection liabilities, financial solvency, insolvency status, net worth, net current assets, prosecutions and prior EMI applications. Mandatory uploads are limited to the applicable UDYAM certificate, a UDIN-bearing Chartered Accountant certificate and authorised-signatory authorisation. The certificate must explain negative net worth or net current assets. Applicants remain responsible for accurate declarations, tax-deposit undertakings and notification of changes affecting eligibility.

One-time conversion of eligible raw sugar import authorisations to tariff quota receives an extended application deadline.
Eligible holders of Advance Authorisations under SION E-52 may apply for one-time conversion to tariff rate quota treatment for Raw Sugar imports during the extended window from 3 September 2026 through 7 September 2026, inclusive. The final filing date is 7 September 2026. Existing conditions governing such conversion continue to apply, and provisions may be amended, modified, relaxed, or withdrawn subject to the Foreign Trade Policy and applicable law.

Non-resident bank Rupee accounts: annual branch-list and temporary-overdraft reporting obligations are discontinued for authorised dealer banks.
Reporting requirements for Authorised Dealer Category-I banks concerning accounts of non-resident banks are dispensed with immediate effect. The discontinued obligations include annual submission of updated lists of offices and branches maintaining Rupee accounts of non-resident banks and reporting of temporary overdrawals by overseas branches or correspondents exceeding permissible limits where unadjusted beyond five days. The directions operate without affecting permissions or approvals required under other applicable law.

Sea cargo manifest compliance begins through phased electronic message filing, with stakeholder onboarding and no penalties during transition.
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational through phased implementation of prescribed electronic messages in the Customs Automated System across ports. Stakeholders are expected to file applicable messages for cargo processing and clearance. SEZ units may onboard during the transition period, while field formations must conduct outreach, issue public notices, and coordinate resolution of system and policy issues. No penal action is to be taken during the implementation phase.

Tariff rate quota allocation for raw sugar uses daily batches, timestamping, and pro-rata distribution upon exhaustion.
Balance raw sugar imports under the Tariff Rate Quota scheme are opened for fresh allocation to eligible millers and refiners through the DGFT online system. Applications are processed in daily batches according to the portal time stamp, subject to scrutiny, eligibility and remaining quota. Where a daily batch exceeds the available balance, allocation is made pro rata among that batch's applicants according to their applied quantities. Applications submitted after complete quota exhaustion are not considered.

Automated Free Sale and Commerce Certificates enable rule-based online issuance, while verification cases remain subject to manual review.
Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporters of items outside the Drugs & Cosmetics Act, 1940. Qualifying online applications may be processed through a rule-based, system-driven workflow using a risk-based management approach. Applications requiring verification or not meeting automated processing parameters continue to be routed for manual processing by the concerned Regional Authority. Auto-approved applications may also be selected for subsequent review under risk-management parameters.

Companies Compliance Facilitation Scheme extension permits companies additional time to complete pending statutory filings while existing conditions remain unchanged.
The Companies Compliance Facilitation Scheme, 2026 remains available until 15 September 2026, extending the period for companies to complete pending statutory filings. The further extension responds to stakeholder representations, while all other terms and conditions governing the Scheme continue without modification.

Bank Guarantee Repository workflows enable digital status tracking, expiry alerts, replacement linkage and electronically signed guarantee communications.
Enhanced functionality in the Bank Guarantee Repository Module enables digital submission, monitoring and processing of bank guarantees. The module distinguishes fresh and replacement guarantees, sends automated expiry alerts, and permits digitally signed renewal, encashment and return communications. Structured status tracking covers pending acceptance, acceptance, replacement, EODC return and renewal or encashment notices. Bank guarantees in the Bills Repository remain pending acceptance until accepted by the Regional Authority, but automatically become accepted when a linked AA/EPCG invalidation file is approved.

ETF trading norms receive a deferred implementation date, while existing requirements and market infrastructure compliance duties remain unchanged.
Implementation of norms governing base price, price bands, pre-open session call auctions and close-out procedures for Exchange Traded Funds is deferred to September 7, 2026 to facilitate smooth implementation. All other requirements remain unchanged. Market infrastructure institutions must establish necessary systems, amend relevant bye-laws, rules and regulations where required, and disseminate the requirements to market participants, including investors.

Customs-controlled cargo movement now extends to an additional rail operator, subject to segregation, verification, reconciliation and revenue safeguards.
The cargo-movement facility extends to Container Rail Road Services Pvt. Ltd. (DP World Group) for domestic, customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs. Domestic and EXIM cargo must be separately identified and stacked, while container and seal particulars require verification. Discrepancies, tampering or irregularities must be reported immediately and affected cargo cannot be processed without permission. EXIM cargo must comprise at least half of outbound cargo. Weekly reconciliation, Customs verification, an indemnity bond and Custodian/CCSP compliance responsibilities apply.

IGST payment for raw sugar converted from Advance Authorisation to tariff quota requires Customs EDI reassessment and challan payment.
IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The existing out-of-charge order is cancelled, tax is paid through an electronic Customs EDI challan, and a notional out-of-charge order is issued for GSTN transmission. Interest on the IGST payment is waived, and the process is available once per bill of entry. Input tax credit remains subject to statutory eligibility conditions.

Digital PSIC issuance controls require same-day certification, automated inspector authentication, and enhanced inspection evidence uploads.
The PSIA/PSIC process requires same-day electronic generation and issuance of Pre-Shipment Inspection Certificates, with the inspection date recorded in the DD/MMM/YYYY format. Authorised PSIA users may upload inspectors' signature and official stamp images for automatic embedding in PSICs. Inspector details and registered inspection instruments are system-populated and displayed to reduce manual errors. The process also expands permitted inspection photograph and video attachment capacity, while helpdesk channels support users with module-related guidance, issue resolution, suggestions, and feedback.

IT resilience monitoring requires market infrastructure institutions to automate resilience scoring, detect deterioration early, and continuously oversee service delivery.
Market Infrastructure Institutions must implement a system-driven IT Resilience Index to assess critical IT systems and related systems through parameters covering availability, security, integrity, governance, reliability, business continuity and scalability. The index must be computed half-yearly without manual intervention, subject to limited exceptions discussed with the Standing Committee on Technology, and comparative results and corrective actions must be placed before the committee and Governing Board. MIIs must also establish an Early Warning System, continuous service-delivery dashboards and procedures for detecting and addressing disruptions.

Cyber incident reporting adopts a standardised staged portal framework for regulated entities, supporting timely updates and final closure.
SEBI's Cyber Incident Reporting Portal is aligned with the Financial Stability Board's Format for Incident Reporting Exchange framework to standardise cyber-incident reporting. Regulated entities remain subject to existing reporting timelines and must report incidents through the designated email channel and portal. The portal supports staged reporting from initial notification through updates and final closure, using common information fields, standardised definitions and consistent incident classifications. Regulated entities must establish implementation systems and make consequential amendments to relevant bye-laws, rules or regulations where required.

Omission of Rule 96(10) applies to pending GST proceedings absent an express saving clause preserving the restriction.
Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings.

TRQ raw sugar processing requires conversion and domestic sale within two months of filing the bill of entry.
Tariff Rate Quota raw sugar imports must be converted into white/refined sugar and sold in the domestic market within a period not exceeding two months from filing the bill of entry. This replaces the earlier processing and sale timing condition. All other conditions governing TRQ application, distribution and one-time conversion from the Advance Authorisation Scheme to the TRQ Scheme remain unchanged.

Automated Export Obligation extension removes separate regional applications after committee approval, enabling portal-based fee payment and system-generated extension letters.
Automated processing of Export Obligation extension applies to Advance Authorisation and EPCG Authorisation cases approved by the PRC/EPCG Committee. Exporters need not submit a separate EO-extension application to the Regional Authority. After approval, the system issues a fee-payment letter; upon portal payment and submission of the response, it automatically creates and approves the extension file and generates the EO Extension Letter. The revised EO-expiry date is updated in authorisation records and transmitted to ICEGATE.

Customs custodianship for port cargo requires compliance with cargo handling rules until import clearance, warehousing, transhipment, or export.
M/s. Apollo World Connect Ltd. is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.