Export obligation periods clarified with pre-import condition from customs clearance, altering compliance timelines for specified imported inputs.
Amendment to Appendix-4J fixes export obligation periods subject to a pre-import condition measured from customs clearance for specified import items, including differentiated periods for categories of spices, drugs from unregistered sources, tea, coconut oil, silk, raw sugar, precious metals for gem and jewellery, penicillin from unregistered sources, natural rubber, notified SION/norm items, maize, walnut, and wheat. Fabrics under the Special Advance Authorization Scheme have their obligation period counted from authorisation issue and may be extended per the Handbook. Certain items are excluded from the table.

IGCR automation requires export-oriented units to obtain ICEGATE identification and register bonds for concessional import clearances.
Automation under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 applies to export-oriented units from 01.09.2024. EOUs must obtain an IGCR Identification Number through ICEGATE and register an IGCR bond before filing a bill of entry claiming IGCR benefit. The automated process also applies to clearances from special economic zones to EOUs once the relevant module is activated.

Weighment requirement for self-sealed export containers now mandatory at centralized plaza before shipping bill registration.
Mandatory weighment of self-sealed export containers at the Centralized Parking Plaza is required before shipping bill registration for specified non-AEO consignments (those with drawback or IGST refund claims above thresholds, consignments under Advance Authorization/EPCG/DFIA, and goods subject to export duty), plus a daily random sample selection. CPP custodians must provide a container weighment slip at registration and arrange weighment to avoid delay; implementation difficulties may be reported to the designated Appraising Main (Exports) officers.

Physical verification of GST premises mandates mobile reporting, evidence collection, time-bound inspection, and action on adverse findings.
Physical verification of GST business premises may be initiated to examine doubtful registrations, suspected fake invoicing, refund-related business activity, intelligence inputs, or revenue-protection concerns. Jurisdictional GST Inspectors must conduct visits, verify registration particulars and actual business operations, record discrepancies and prescribed observations, and upload reports and photographs in Form GST REG-30 through the mandatory GSTN Field Visit application. Registration-related reports should ordinarily be furnished within ten working days, while adverse reports require immediate action under applicable GST law.

Fraudulent communications: ignore emails demanding payments and use only the official FCRA online portal for services.
All applications and services under the Foreign Contribution (Regulation) Act, 2010 must be pursued only through the official FCRA online portal and any payment required must be made exclusively via the portal's online payment gateway; fraudulent emails or documents soliciting payments or personal information should not be responded to and verification should be sought through designated FCRA helpdesk and support channels.

Rectification application disposal must follow statutory timelines, requiring prompt correction of apparent-record errors and limiting avoidable litigation.
Section 161 of the DGST Act, 2017 permits rectification of errors apparent on the face of the record in decisions, orders, notices, certificates, or other documents. Proper officers must dispose of applications for rectification of assessment orders within the prescribed statutory timelines. Delayed disposal may result in revenue loss and avoidable litigation, while non-compliance with the time-bound requirement may attract appropriate action.

Automation of IGCR procedures requires EOUs to obtain IIN and register IGCR bond before filing import entries.
All Export Oriented Units must obtain an IGCR Identification Number (IIN) on the ICEGATE portal and register the IGCR bond before filing bills of entry to claim IGCR benefits; the same automated module will govern SEZ-to-EOU clearances once activated, with implementation effective 01.09.2024 and directives to issue Public Notices, Standing Orders, and provide transitional assistance.

DPD registration verification now requires OTP-confirmed importer email and phone, with local risk manager confirmation for first-time applicants.
First-time DPD registration will require OTP verification of the importer's authorised email and phone via Advait; until DPD officers have Advait access, the DPD Cell will send IEC lists to the Local Risk Manager who will confirm authorised contact details the same day. Importers can request contact changes or nominate a representative through the authorised email. Prior notices on DPD mapping are modified and this Public Notice functions as a Standing Order; operational issues to be reported to the DPD Cell email.

E-Commerce Export Hubs streamline pre-screening, electronic GST to customs linkage, and QR coded package clearance for faster exports.
ECEH operators must electronically capture and validate arriving goods against the GST document, pre screen for description, classification and EXIM policy compliance, modify the GST document if discrepancies arise, and feed validation data into Customs Systems. Upon buyer identification the operator files a Shipping Bill linked to pre screened GST documents, coordinates Customs supervised packing with QR coded packages, files Cargo Ready Report, effects goods registration via QR scanning, triggers RMS assessment or examination as required, and facilitates transshipment and export reporting to establish GST compliance.

Investor complaint review requirements revised: prior board pre approval removed; statements now to be placed quarterly for review.
Amendment aligns REIT disclosure procedures with LODR: the Trustee and Board/Governing Body must ensure investor complaints are redressed and the complaint statement is to be placed quarterly before the Board and Trustee for review; statements of deviation in use of proceeds must be placed for review and submitted to stock exchanges along with financial results. The circular is effective immediately under powers of Section 11(1) of the SEBI Act and Regulation 33 of the REIT Regulations.

InvITs: investor complaint statements to be reviewed quarterly; deviation statements filed with financial results.
The Trustee and the Board/Governing Body of the Investment Manager shall ensure timely redress of investor complaints and shall place the investor complaints statement before them quarterly for review. Statements of deviation in use of issue proceeds must continue until full utilisation or achievement of purpose, be placed before the Trustee and Board/Governing Body for review, and be submitted to the stock exchanges along with the submission of financial results. These amendments are effective immediately.

Input tax credit on OFC ducts and manholes follows the blocked-credit framework under the GST regime in Delhi.
Input tax credit on ducts and manholes used in optical fiber cable networks is to be assessed under the blocked-credit framework in section 17(5) of the CGST Act, 2017. The Central clarification applies mutatis mutandis for implementation under the Delhi Goods and Services Tax Act, 2017, ensuring aligned treatment within Delhi. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi.

Related-party loan taxability receives clarificatory GST treatment for overseas affiliate lending and loans between persons with related relationships.
Taxability of loans provided by an overseas affiliate to its Indian affiliate, or by a person to a related person, under the Delhi GST framework is governed, mutatis mutandis, by the corresponding central GST clarification. The position applies the central clarification to identified affiliate and related-person loan arrangements for implementation of GST law. It is clarificatory in nature and intended to ensure uniform application of the clarified treatment.

GST treatment of warranty and extended-warranty transactions is aligned with central clarification for uniform input tax credit application.
GST treatment of warranty and extended-warranty transactions, including related input tax credit availability, is aligned with the applicable central clarification for implementation under the Delhi GST framework. The central clarification applies mutatis mutandis to promote uniform treatment of GST liability and input tax credit. The clarification is explanatory in nature, and implementation difficulties may be brought before the Commissioner of State Tax, Delhi.

Monetary thresholds for departmental GST appeals are applied mutatis mutandis to reduce government litigation under the GST framework.
Monetary limits for filing departmental appeals or applications before the GST Appellate Tribunal, High Courts and the Supreme Court are applied mutatis mutandis under the Delhi Goods and Services Tax Act, 2017. The corresponding central-tax framework is adopted for uniformity and reduction of Government litigation. The measure is clarificatory, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.

Waiver of destruction certificate: shipping bills accepted and re export rules relaxed, duty and interest remain payable.
Paragraph 4.49(g)(i) and (ii) now permit submission of all types of shipping bills in lieu of a destruction certificate and remove the requirement to re export unutilised duty free imported drugs to the same supplier; exports after the Export Obligation period that match the Advance Authorisation's description can substitute for a destruction certificate but do not waive liability for applicable customs duty and interest on the unutilised quantity.

Cybersecurity and Cyber Resilience Framework for SEBI entities mandates SOC monitoring, VAPT, audits, CCI and incident reporting timelines.
The CSCRF is a standards based, graded cybersecurity and resiliency regime for SEBI Regulated Entities requiring category specific controls: governance, SOC based continuous monitoring (own/group/third party or Market SOC), mandatory ISO 27001 for MIIs and Qualified REs, structured VAPT and cyber audits by CERT In empanelled auditors with standard formats and timelines, Cyber Capability Index assessments, and mandatory incident reporting (6 hour/24 hour thresholds), RCA, forensic investigation and closure procedures-all to be implemented per the prescribed glide path and reported to the designated authorities.

Exemption for statutory bodies: standardized application process requires prescribed checklist and submission to jurisdictional tax commissioner and CBDT.
Standardizes the administrative procedure for notification under clause (46A) of section 10 by requiring applicants-bodies, authorities, boards, trusts or commissions constituted by or under Central or State Acts-to file applications and all enclosures with the jurisdictional Principal Commissioner/Commissioner or Principal Director/Director of Income-tax and forward an acknowledged copy to the Under Secretary (ITA-I), CBDT, using the prescribed Annexure A checklist. Annexure A specifies identity, legal status, parent Act citation, authorized and actual activities mapped to the clause's purposes, prior approvals or rejections under related provisions, registration status, and three years' financial and tax records, including activity-wise revenue if multiple activities exist.

SGST reimbursement applications must now be filed online through the prescribed portal for eligible industrial units.
Online filing is mandated for applications for grant of entitlement certificate and claim of SGST reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 and the Assam Industries (SGST Reimbursement for Eligible Units) Scheme, 2021. Eligible units must submit all such applications through the Department's portal from 21 August 2024, and offline applications will not be accepted.

Time of supply for spectrum usage services receives uniform GST clarification through corresponding application under Delhi GST law.
Time of supply for spectrum usage and similar services under GST is to be clarified in Delhi through mutatis mutandis application of the Central Board of Indirect Taxes and Customs clarification. The approach applies for implementation of the Delhi Goods and Services Tax Act, 2017 and seeks uniformity in the treatment of time of supply for these services.