Export policy mapping to eight-digit ITCHS codes clarifies applicable export controls and confirms no substantive policy change.
Notification No. 60 administratively maps existing export policy to eight-digit ITCHS codes for the specified Schedule 2 chapters, clarifying which export policy applies to each code without changing substantive policy. The mapping is intended as a trade facilitation measure to enable ICEGATE integration and a fully online export licensing system, reduce compliance burden, and improve ease of doing business, while existing policies remain operative and further mapping for remaining chapters is planned.

Mandatory RFN generation requires State Tax officers to identify non-system communications, enabling taxpayer verification through the portal.
Mandatory Reference Number generation applies to communications issued by State Tax Officers that are not generated through the GST portal system and are intended for taxpayers. Officers must generate an RFN through the BO Portal and include it in the communication. Taxpayers may verify officer-generated RFNs before or after login through the Verify RFN service, while officers may search RFNs previously generated by them. The requirement takes effect from issuance of the instruction.

IGST refund drive enables exporters to rectify shipping bill errors and submit required documents to clear pending refunds.
A time-bound IGST refund drive at Chennai Customs prioritises processing of shipping bills with validation error codes (SB001-SB006) by enabling exporters to verify ICEGATE error responses and submit prescribed rectification documents. Dedicated refund cells and a nodal Additional Commissioner are appointed to handle EGM errors, GSTIN mismatches and invalid invoice corrections; remedies require specified documentary proof, EDI job numbers or TR6 challans as applicable, and submission options include in-person during the drive or at the Sevottam Desk for offline filings.

Arrest and incident reporting: mandatory revised formats and immediate email submission to central compliance for risk-based targeting.
Revised Annexure-I and Annexure-II templates mandate uniform email reporting to a specified recipient list to support national risk-based targeting. Intimation of arrest must be sent by the Chief Commissioner/Director General through email within the prescribed short timeframe, while Commissioners/ADGs must immediately email incident reports where arrests are not made. The formats and filling guide require standardized capture of offence category, mode and direction, documentary references, commodity and seizure details, identity particulars, and a concise modus operandi to enable integration into a centralized database for early detection of smuggling syndicates.

Custodianship renewal: terminal must meet customs area regulations, maintain bonds, insurance, security and liability obligations.
Extension of custodianship to M/s JSW Mangalore Container Terminal Pvt. Ltd. is granted for five years under Section 45(1) of the Customs Act and Regulations 10(2)-10(3) of HCCAR, 2009, subject to conditions including maintenance and renewal of prescribed bonds, bank guarantees and insurance; compliance with infrastructure, security, recordkeeping and reporting requirements; payment of duties for pilfered or lost goods; indemnity to the Commissioner; prohibition on transfer or outsourcing of custodial functions without written permission; and adherence to all applicable laws, rules, notifications and circulars.

Adjournment letters procedure requires prescribed form submission, mandatory consent, and restricts consecutive adjournments.
Procedure requires submission of adjournment requests in the prescribed Annexure A format by email, stating specific reasons and number of prior adjournments, and obtaining mandatory consent/no objection from advocates/parties or caveator before a single circulation by a party. Circulation is barred in bail-related matters, cases with exemption from surrender, cases with an interim order favoring the applicant, and suspension of sentence requests. Two consecutive adjournments are prohibited without listing; adjourned matters must be listed within four weeks with a firm date and approved requests will be notified on the Court website.

Pre-shipment inspection exemption for metallic scrap from safe countries allowed through specified designated ports including Adani Gangavaram.
Para 2.51 of the HBP, 2023 is amended to add Adani Gangavaram to the designated ports for scrap import and to the list of ports where consignments of metallic waste and scrap from specified safe countries/regions are exempt from PSIC, provided they carry supplier/scrap yard certificates confirming no radioactive materials or explosives and are subject to radiation and explosive checks; transshipments through those safe countries/regions are excluded and imports via other ports remain subject to PSIC.

Import Allocation for Muskmelon Seeds: capped quantities allocated to processors on actual user basis; applications require FSSAI and CA certification.
Import of Muskmelon seeds under ITC(HS) 12077090 is authorised on a restricted basis up to 31.08.2024 with a total ceiling of 1,200 metric tonnes, to be allocated to processors on an Actual User basis. Eligible applicants must submit one application per IEC, hold a valid FSSAI Manufacturer Licence (Category 4), provide a CA certificate of imports and processed volumes for FY 2021-22 to 2023-24 with GST invoice details, and furnish an undertaking that trading volumes are excluded. The EFC will determine allocations within the aggregate quantity and DGFT may modify allocation procedures; misdeclaration attracts disqualification and two-year debarment.

Import restriction for Watermelon Seeds: Authorisations on actual-user basis with processing credentials required and allocation by Exim Facilitation Committee.
Imports of Watermelon Seeds under ITC(HS) 12077090 are permitted up to the aggregate quantity notified and only until 31.08.2024 on an Actual User basis; one application per IEC is allowed, requiring a valid FSSAI Manufacturer Licence (Category 4), a prescribed Chartered Accountant certificate certifying imported and processed volumes for specified fiscal years with GST invoice backing, and an undertaking that excludes trading volumes.

Export restriction on human hair requires online authorization with a prescribed minimum export price and limited application window.
Export of human hair (HS 0501) is restricted for FY 2024-25 and allowed only under DGFT-issued export authorizations subject to a prescribed Minimum Export Price. Authorizations apply for 1 April 2024-31 March 2025. Applications must be filed online via the DGFT ECOM system between 16 February and 29 February 2024; one application per IEC only. Applications will be examined per the Handbook of Procedure and DGFT may decide or alter allocation modalities; deficient, mailed, or late applications will not be considered.

Import source cancellation due to undisclosed change of manufacturing site leads to new registration requirements.
Non-compliance by M/s Chongqing Chemical Pesticide (Group) Co. Ltd. in failing to disclose a manufacturing-site change for Dimethoate technical prevented submission of required 5-Batch samples from old and new sites for CIL impurity-profile testing; because samples from the dismantled old plant are unavailable, the Registration Committee cancelled the company's import-source listing and directed that any future application be treated as a new registration requiring full data submission.

Job-work input return deadline extension is rescinded, while taxpayers may seek fresh statutory approval when required.
Extension of the statutory time limit for return of inputs sent for job work is rescinded in relation to M/s GE Diesel Locomotives Pvt. Ltd., Marhowra, under section 143(1) of the Bihar Goods and Services Tax Act, 2017. Acts done or omitted before the rescission remain unaffected. The taxpayer may make a fresh application for extension if required, and the rescission takes effect from the date of issue.

Withdrawal from Corporate Voluntary Liquidation Account requires Board application for release to enable onward distribution to stakeholders.
Liquidators must deposit unclaimed dividends and undistributed proceeds into the Corporate Voluntary Liquidation Account and notify the Board in Form G. For stakeholder claims under regulation 39(7), the liquidator shall apply to the Board using the prescribed annexure to request release of specified amounts for onward distribution, providing corporate identifiers, deposit and withdrawal details, stakeholder references, reasons for prior non distribution, justification, and bank account particulars, and certifying the accuracy of the submitted information.

Voluntary liquidation compliance: liquidators must confirm FSP notification and regulator permission, and file Form H and dissolution documents.
Liquidators must declare that a corporate entity classified as a Financial Service Provider has both been notified by the Central Government and obtained prior permission from the appropriate regulator before initiating voluntary liquidation. Additionally, liquidators must submit a copy of Form H, the final report filed before the Adjudicating Authority, and the dissolution order to the Board's specified email for voluntary liquidation reporting, consistent with the Board's statutory oversight powers.

Tax demand remission capped per assessee, limited to small qualifying outstanding entries and excluding TDS/TCS demands.
Order authorizes remission and extinguishment of specified outstanding direct tax demands outstanding as on January 31, 2024, subject to per-entry monetary limits by assessment year and a maximum ceiling per taxpayer; demands above per-entry thresholds and TDS/TCS demands are excluded, fractional entries are not eligible, interest under section 220 is excluded from ceiling computation, and the remission does not confer any right to credit or refund or affect criminal proceedings. Implementation is by CPC Bengaluru with provision for rectification and CBDT directions.

Prohibition on trade with North Korea: customs clearance allowed only after correcting country data to prevent prohibited imports or exports.
Customs officers must strictly enforce prohibitions on trade with North Korea by amending any Bill of Entry or Shipping Bill that incorrectly names DPRK/KP as Country of Origin or Destination; OOC/LEO or Customs clearance is to be granted only after deleting the incorrect DPRK reference and recording the correct country, with penal action possible for wrong declarations and prompt amendment required for bona fide data errors to prevent misleading publication of trade statistics.

Audit powers under GST are conferred on designated tax officers for a specified financial year and zonal jurisdictions.
GST audit powers under Section 65, read with the administrative empowerment provision in Section 4(2), are conferred on specified State Tax officers for financial year 2019-20. The authority is limited to the respective zonal jurisdictions assigned to each officer within Patna West Division, including Patna South Zone-2, Shahabad Zone, Arrah, and Patna Central Zone-1.

Sharing of RP report under section 99 ensures both debtor and creditor receive the resolution professional's evaluation for transparency.
Resolution professionals must provide a copy of the report prepared under the Code to both debtor and creditor in all cases to ensure equal information access, transparency, and informed decision-making; this requirement is issued under the Board's powers under the Code and applies to registered insolvency professionals and recognised entities involved in Chapter III insolvency resolution processes.

Special Leave Petition filing approvals require prior jurisdictional concurrence before forwarding, with supporting approval documents.
Proposals for initiating Special Leave Petitions must be forwarded to the central authority only after obtaining prior approval or concurrence from the relevant jurisdictional Pr. Chief Commissioner/Chief Commissioner/Pr. Director General/Director General within the prescribed time limit, and a copy of the letter, correspondence, or note-sheet evidencing such approval must be attached when forwarding the proposal.

Authorisation clubbing rules eased: extended issuance window and added export timeframe expand Advance Authorization utility.
Amendment revises authorisation clubbing under the Advance Authorization Scheme by extending the issuance window for eligible authorisations from eighteen to twenty four months while retaining the thirty month import consideration; it adds that only exports within forty eight months of the earliest authorisation are acceptable for clubbing and exports beyond that period shall not be acceptable.