IGST refund bank account validation required for PFMS disbursement; EGM error correction necessary to enable final scroll migration.
Validation of exporter bank account details in Customs EDI must match GSTN records for PFMS disbursal of IGST export refunds. Exporters or authorised representatives must submit bank account details as declared for drawback, GSTN-uploaded bank details, an authorisation letter for agents, and a request letter with a cancelled cheque to the IGST Help Desk for same-day updating. Shipping bills with EGM errors will not migrate from the IGST Temporary Scroll to the Final Scroll and will thus block refund processing; exporters must coordinate with the EGM Co-ordination Help Desk and airlines to rectify EGM errors and verify internal compliance such as invoice reconciliation and GST return filings.

Clubbing of Advance Authorisations tightened with EO reckoning rules and drug import default regularisation; duty and interest remain payable.
Amendments set conditions for clubbing of Advance Authorisations: requests to the issuing RA, limited to redemption/regularisation, only where similar duty exemption was availed, and generally requiring exports under all authorisations to fall within the initial/extended EO of the earliest authorisation with limited exceptions; common inputs only are clubbed and value addition must be maintained. EO extension rules prescribe composition fee rates tied to export performance. Bonafide defaults for drug imports from unregistered sources may be regularised by consumption evidence, destruction certificate, or re export, but duty and interest remain payable on unutilised imports.

Removal of regional authority power to issue or renew nominated agency certificates under amended trade procedures.
The amendment deletes Para 4.94(a) of the Hand Book of Procedures 2015-2020, removing Regional Authorities' power to issue or renew Nominated Agency Certificates and reallocating issuance and renewal authority under the Foreign Trade Policy framework.

Pre-import condition for flat-rolled stainless steel under advance authorisation imposes an export-obligation period from customs clearance.
Imports of flat rolled products of stainless steel under ITC(HS) codes 7219 and 7220 under Advance Authorisation are subject to a pre-import condition and an export obligation period measured from the date each import consignment is cleared by Customs.

Supply on approval permits movement on delivery challan with invoice at delivery; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan with an e-way bill where applicable; the tax invoice may be issued upon delivery if the supply is accepted, and the person carrying goods may carry the invoice book to issue invoices once supply is fructified. Inter-state supplies under this arrangement attract integrated tax.

Goods on approval basis: transport on delivery challan with e way bill; invoice on delivery; inter state cases attract IGST.
Goods moved for supply on approval basis may be transported on a delivery challan, with an e way bill where applicable, and the supplier may issue the tax invoice at the time of delivery once the supply is accepted. If goods carried from one State are supplied in another State, such transactions are inter state supplies and attract integrated tax under the IGST regime.

Authorized officer for GST practitioner enrolment defined; applicants may choose Centre or State and must indicate that choice.
Assistant Commissioner or Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the authorized officer to approve or reject enrolment applications for Goods and Services Tax Practitioner; applicants may choose Centre or State as enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-1.

Composition scheme eligibility clarified: suppliers of specified supply types may remain eligible despite providing exempt interest-related services.
A supplier who furnishes goods and/or services under clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including interest- or discount-based services relating to deposits, loans or advances, shall not be ineligible for the composition scheme under section 10 solely for that reason; when determining composition eligibility, the value of such exempt services shall be excluded from the supplier's aggregate turnover.

IFSC membership eligibility expanded: Indian or foreign entities may form companies to serve as trading and clearing members.
The amendment to Guideline 8(2) permits any entity based in India or in a foreign jurisdiction to form a company in an IFSC to act as a trading member of a stock exchange and/or a clearing member of a clearing corporation.

Registration of charitable trusts: amendment requires re-registration after object modification and electronic Form 10A submission.
The draft substitutes Rule 17A and Form No.10A to require trusts/institutions to apply for registration under clause (aa) or (ab) of section 12A(1) using Form 10A, accompanied by specified self certified documents (founding instrument, registration evidence, documents of modification of objects, up to three years' prior accounts, activity note, and existing registration/rejection orders). Form 10A must be furnished electronically (digital signature or electronic verification code) and verified by the person authorised under section 140; the Principal DGIT (Systems)/DGIT (Systems) will specify data standards, procedures, and security/archival policies.

E-way bill enforcement and trader protection guide mobile team checks, limiting detention and directing action for non-compliance.
Mobile team investigation under the State GST framework is directed to be conducted without harassment of registered traders. Vehicle detention for examination is limited to two hours, within which the primary check must be completed. The earlier instruction permitting detention of goods above the specified threshold for e-way bill downloading is withdrawn, and if goods are transported without an e-way bill, legal action is to be taken. For goods below the threshold, the tax invoice or bill of supply copy is to be obtained and the vehicle allowed to proceed.

Letter of Undertaking for exports clarified under GST, including eligibility, validity, bond requirements and filing procedure.
Clarification is issued on furnishing of Bond and Letter of Undertaking (LUT) for exports without payment of integrated tax under the Assam GST framework. The facility of export under LUT is extended to all registered persons, except those prosecuted for specified offences where the tax evaded exceeds the prescribed threshold. The LUT remains valid for the financial year in which it is furnished, but the facility is withdrawn if export is not completed within the stipulated time and the related amount is not paid; it is restored on subsequent payment, and exports during the intervening period require payment of integrated tax or a bond with bank guarantee.

Import documentation: Pilot mandates digitally signed supporting documents uploaded to ICEGATE, with IRNs linking to Bills of Entry.
Pilot enables authorized persons to upload digitally signed supporting documents on ICEGATE for Group 5 import Bills of Entry; uploads generate unique IRN/DRN identifiers that must be referenced in a dedicated Supporting Docs table or linked by amendment. Customs and participating agencies will use electronic documents for assessment, manifest closure and Post Clearance Compliance Verification, while certain notified documents still require hardcopy presentation. Upload procedures, PDF/A and digital signature requirements, file limits, IRN/DRN message integration, and a five year original retention obligation are prescribed.

Reassignment of pending appeals: expanded central excise officer powers to pass orders in appeal and redistribute caseload.
Reassignment redistributes appeals pending as on the cutoff among Commissioners and equivalent officers by appointing specified officers as Central Excise officers and vesting them with powers to pass Orders in Appeal for appeals filed on or before the cutoff; redistribution must be judicious, retain at least 50% disposal by the original Commissioner, respect prior involvement and subject familiarity, avoid assessees' inconvenience, follow prescribed submission formats and timelines, provide support staff, guard against mechanical disposals, continue review committee oversight, and publicise reallocation and update case tracking systems.

Refund SMS Seva requires claimants to provide mobile and email for automated status notifications during filing.
Launch of a Refund SMS Seva for CRC and SAD refunds requires claimants or authorised persons to submit a functional mobile number and email address with each refund claim so they receive automated SMS updates at every stage of refund processing; operational difficulties are to be reported to the Dy./Asstt. Commissioner of Customs in charge of the SAD Section at JNCH via the specified email and phone.

Refund claim notification via SMS and email enables automated status updates, requiring mobile number and functional email.
JNCH, Nhava Sheva has launched an automated Refund SMS Seva for CRC and SAD refund claims to provide SMS status intimations at every stage of refund processing. Claimants are required to submit a mobile number and functional email address with refund claims to receive these notifications; difficulties should be reported to the Dy./Asstt. Commissioner of Customs, in charge of the SAD Section, via the specified email or phone.

Settlement mode for commodity derivatives: physical delivery favored; cash settlement allowed only with impracticability or reliable benchmark price.
Primary settlement preference for commodity derivatives is physical delivery; cash settlement is allowable only where physical delivery is impracticable (intangible or perishable commodities, or inadequate storage/transport) or where a reliable, exchange vetted benchmark spot price exists. Exchanges may list both settlement types for the same commodity if they facilitate different price discovery and must amend rules and notify market participants accordingly.

Exporters: self sealing under GST requires registration, premises approval, authorised signatories and ISO compliant electronic seals.
Procedure permits exporters to self seal containers subject to GST registration, advance intimation, premises inspection, and submission of IEC/GSTIN and bank verified authorised signatory details; Commissioner grants permission valid across customs stations until withdrawn. Exporters must use one time bolt REID electronic seals conforming to ISO standards, tag prescribed shipment data to the e seal via vendor applications with non editable upload, declare the e seal serial in the Shipping Bill, and remain subject to risk based Customs inspection and examination norms.

Access to FINnet nodes: registered users must regularly download and accept STRs from both nodes to ensure timely action.
Registered FINnet users in DGIT(Inv.) offices must regularly access and accept/download Suspicious Transaction Reports from both assigned FINnet nodes to address significant pendency. DGsIT(Inv.) must ensure node details-mail IDs, user login IDs and passwords-are included in handing-over notes on change of incumbents, and notify any user changes or nominations immediately in the prescribed format.

Transfer of shares to IEPF Authority: companies must transfer affected shares into designated demat accounts and remit related cash benefits.
Companies must transfer shares subject to unpaid/unclaimed dividends whose seven year period completed between September 7, 2016 and October 31, 2017 to the IEPF Authority's designated demat accounts by way of corporate action, supplying prescribed shareholder information to the respective depository. Any cash benefits arising from those transferred shares (such as dividends, delisting proceeds, or winding up entitlements) shall be remitted to the Authority's linked bank account with Punjab National Bank, and no other amounts shall be transferred to that account.