AD Code and bank account (IFSC) registrations now require bank authorization and endorsed cheque/statement; NOC for IFSC changes.
For AD Code and Bank Account with IFSC registration or modification related to exports, only two scanned documents are required for fresh registration: a Bank Authorization Letter in the prescribed format and a cancelled cheque or latest bank statement endorsed by the bank. For IFSC modification linked to IGST-refund/drawback, those documents plus a bank-issued NOC from the previously registered bank are required. Banks should e-mail authorization/NOC from branch e-mail IDs to the customs EDI section; non-branch submissions will be verified with the bank. Requests received before 2 PM will be approved the same day, otherwise by 2 PM next working day.

Custodian appointment confirms All Cargo Terminals Limited as custodian and customs cargo services provider under Customs Act regulations.
M/s All Cargo Terminals Limited is appointed custodian and approved as a Customs Cargo Services Provider for the Container Freight Station and the entire notified customs area of 1,02,168.66 SQM under Section 45(1) and 141(2) of the Customs Act, 1962 and Regulation 10 of the Handling of Cargo in Customs Areas Regulations, 2009, responsible for custody of imported goods until clearance/warehousing/transshipment and for export examination and stuffing, subject to statutory compliance and a five year term subject to review, suspension or cancellation for non compliance.

Change of name for Customs custodian: CFS renamed but existing legal responsibilities and liabilities continue with the successor entity.
Change of name of the Container Freight Station from M/s K.S.P.S. Natarajan CFS Park to M/s K.S.P.S. CFS Park Private Limited is notified for customs records; the CFS remains declared as a Customs Area and appointed as Custodian under the Handling of Cargo in Customs Area Regulations. The name change does not relieve the custodian of liabilities, including pending litigation, statutory obligations, tax disputes, show cause notices and arrears incurred under the earlier name.

Empanelment of Chartered Engineers for second hand machinery valuation: invitation, eligibility, three year panel, reporting requirements and penalties.
Applications are invited for empanelment of chartered engineers to value second hand imported/exported machinery; applicants must submit prescribed proforma and supporting certificates, demonstrate minimum industrial experience (2 years), valuation experience (3 years) and total experience (5 years), and provide five years of income tax return details. A committee will scrutinize applications and refer eligible candidates to the Institute of Engineers for assessment; empanelment (valid for three years) requires submission of half yearly Self Appraisal Reports, and false information attracts penal provisions under the Customs Act.

Inclusion of AYUSH Export Promotion Council expands RCMC authority for specified AYUSH products while revising other councils' jurisdictions.
The DGFT amends Appendix 2T of FTP 2023 to insert AYUSH Export Promotion Council (AYUSHEXCIL) to issue RCMCs for specified AYUSH medicants/medicaments and related cosmetics/toiletries. CHEMEXCIL's and PHARMEXCIL's jurisdictions are revised to exclude items allocated to AYUSHEXCIL, while RCMCs already issued by CHEMEXCIL and PHARMEXCIL for those items remain valid until expiry.

Electronic Cash Ledger integration requires payment with interest and application for interest refund after Out of Charge regularisation.
Users whose duty payments failed to integrate due to ECL glitches must select unpaid challans, pay duty including interest within the prescribed window from the date of removal of system inability, and, after integration and marking of the Bill(s) of Entry as Out of Charge by Customs, may apply to the relevant formation for refund of paid interest under the Waiver of Interest order; reporting of absent unpaid challans or implementation difficulties must be made to DG Systems or ICEGATE HelpDesk with screenshots.

Mandatory import declaration qualifiers receive deferred implementation, allowing additional compliance time before the revised effective date.
Mandatory additional qualifiers for specified import declarations are deferred until 1 October 2023. These qualifiers remain additional to existing importer declarations and apply in the prescribed manner for the relevant product chapters. The deferment follows requests for additional compliance time, and implementation difficulties may be reported to the Customs Commissioner.

Export quota allocation for broken rice: deadline for government-requested humanitarian exports extended under amended trade notice.
The Directorate General of Foreign Trade partially amends earlier Trade Notices to extend the last date for submission of application for obtaining licence for export of broken rice to Senegal, Gambia and Indonesia up to 11th August, 2023, referencing a judicial order and directing Regional Authorities, Customs Commissionerates and trade members to process applications under the revised timeline and existing licensing procedures.

Allocation of broken rice export quota on humanitarian grounds via pro rata online allocation and compliance requirements.
Export of broken rice is permitted only by Government permission for specified countries and will be allocated online by DGFT using minimum shipment thresholds and an initial pro rata allocation based on each exporter's three year average exports to the requesting country (or the quantity applied for, whichever is less), with reallocation of unutilized quantities on a pro rata basis. Applicants must file online within the prescribed window with required export data; authorisations are time limited and require submission of a landing certificate. Misdeclaration or failure to export the allocated quota may lead to blacklisting and enforcement under applicable foreign trade laws.

Export quota allocation for humanitarian wheat exports to Bhutan via pro rata historical exports, with authorisation and penalties.
Allocation of export quota for Wheat, Wheat Flour (Atta) and Maida/Semolina to Bhutan is authorised on humanitarian grounds and will be allotted online by a pro rata mechanism based on each exporter's three year average exports to Bhutan, subject to a minimum threshold and the lesser of historical average or applied quantity; unutilised quantities will be reallocated pro rata, authorisations are valid until 31 March 2024, applicants must submit past export data and successful exporters must furnish a landing certificate within ninety days, with mis declaration or failure to export causing two year blacklisting and enforcement action.

Customs sealing of suspicious containers after scanning to prevent pilferage, with seal replacement and recordkeeping requirements.
Containers marked as suspicious after scanning must be sealed with a Customs seal before leaving the scanning point to prevent pilferage or replacement of goods. Standard containers are to receive a customs bottle seal, while ISO tanks are to be sealed with strip seals or punch seals. If no space is available because all points are already sealed, one private or commercial seal may be cut and replaced after informing the concerned parties. The scanning officer must note the time and seal number on the EIR copy, and the CFS must maintain daily entry records.

AD Code Registration requirements standardized: limited documentary set accepted and same-day processing timelines enforced for exports.
Field formations shall accept only two digitally uploaded documents on e-Sanchit for AD Code and bank account registration: (a) a Bank Authorization Letter specifying exporter name and address, IEC number, PAN linked to the IEC, bank account number and holder, confirmation that the PAN linked to the account matches the PAN linked to the IEC, bank AD Code/IFSC, and branch contact details including official e mail; and (b) a cancelled cheque or latest bank statement endorsed by the bank; IFSC accounts will be validated by PFMS before disbursal.

Inter-state service taxation between distinct persons: choice of invoice or ISD determines input tax credit distribution and valuation.
Where a head office procures common input services from a third party attributable to both head and branch offices, the head office may either distribute ITC via the ISD mechanism (subject to mandatory ISD registration and attribution to the recipient) or issue tax invoices to branch offices so they may claim ITC. For internally generated services, if the recipient is eligible for full ITC the invoice value declared by the supplier is deemed to be the open market value regardless of whether specific cost components like employee salary are included; omission of salary cost is not fatal, and where full ITC exists a nil invoice may be deemed open market value. If full ITC is not available to the recipient, inclusion of HO employee salary cost in taxable value is not mandatory.

E-invoicing requirement applies to supplies to government entities registered for tax deduction when supplier exceeds threshold.
Government entities required to deduct tax at source and registered solely for that purpose are treated as registered persons; suppliers whose turnover exceeds the prescribed e-invoicing threshold must issue e-invoices for supplies to such government entities under the RGST Rules.

Refund of accumulated input tax credit now limited to ITC reflected in GSTR-2B, altering refund claim basis.
Refund of accumulated input tax credit is restricted to ITC reflected in the applicant's Form GSTR-2B for the relevant or prior tax periods; this replaces reliance on Form GSTR-2A and applies to refund claims for periods governed by the amended availment rules. The Form RFD-01 undertaking is revised to remove references to provisionally accepted ITC and deleted procedural forms, retaining an undertaking to repay refunded amounts with interest if clause (c) of sub section (2) of section 16 is subsequently found unmet. Export value for adjusted total turnover must follow the inserted Explanation. Exporters who paid IGST under compliance provisions may claim refund of unutilized ITC and IGST paid, but not interest.

Taxability of holding company shares: holding shares in a subsidiary is not a GST supply absent an actual supply.
Securities, including shares, are neither goods nor services under the RGST Act; mere holding, purchase or sale of shares by a holding company in its subsidiary does not constitute a supply. SAC classification (e.g., services by holding companies) does not alone create a taxable service; a taxable service requires an actual supply as defined in the RGST Act, and therefore holding shares per se cannot be taxed under GST.

Input tax credit on warranty replacements clarified: no GST or ITC reversal where no separate consideration is charged.
Replacement parts and repair services supplied during a warranty period without separate consideration are included in the value of the original taxable supply, so no additional GST is chargeable and the manufacturer need not reverse ITC; if additional consideration is charged, GST applies. Distributors providing warranty services without charging customers do not incur GST on that activity, but GST and ITC consequences follow where distributors invoice manufacturers or where credit notes and ITC reversals are involved. Extended warranty sold with the original supply is part of the composite supply; sold later it is a separate taxable supply.

TCS collection by the ECO that disburses payment clarified; responsibility follows the operator who finally pays the supplier.
Where multiple e commerce operators participate in a supply, the ECO that finally releases payment to the supplier after deducting its fees is responsible for TCS collection and related compliances; if the supplier is itself an ECO and receives payment from the buyer side ECO, the buyer side ECO must collect TCS and perform the compliance obligations.

Input Tax Credit reconciliation restricts ITC where supplier reporting is absent and governs treatment in pending proceedings.
Clarification governs reconciliation where ITC availed in Form GSTR-3B exceeds Form GSTR-2A for 1 April 2019-31 December 2021, affirming that rule-based additional credit was permissible only subject to the statutory payment condition for ITC and within specified rule limits for successive subperiods; it applies earlier guidance for pre-rule months, illustrates allowed and disallowed excesses where limits are breached, notes cumulative adjustment provisos for specified months, and states that from 1 January 2022 ITC is admissible only if reported by suppliers and communicated in Form GSTR-2B.

Wrong availment of IGST credit: interest applies only when combined ITC falls below the wrongly availed amount.
Interest on wrongly availed IGST credit is determined by the aggregate input-tax credit balance in the electronic credit ledger across IGST, CGST and SGST; no interest is chargeable if that combined balance never falls below the wrongly availed amount during the period between availment and reversal. Compensation cess credit is excluded from this aggregate and cannot be used to offset interest exposure or reversals.