STR feedback requirement: F1 category reports must be submitted online via FINnet and shared with CBDT.
The memorandum reiterates that feedback reports for all STRs classified as F1 category and reported as disposed must be submitted online via the FINnet portal, with copies in the prescribed format sent to the CBDT; feedback on other STR categories should be shared with FIU IND in significant cases to address FIU IND's concern over lack of recent submissions by field formations.

Right to Information appellate authority designated; appeals from CPIO orders for CGST South Delhi now lie with the appointed First Appellate Authority.
Mr. Ubhap Sengraj, Additional Commissioner, CGST South, Delhi, is appointed as the First Appellate Authority under sections 5(1) and 5(2) of the Right to Information Act, 2005 for the Commissionerate. All appeals from orders passed by the Central Public Information Officers within the territorial jurisdiction shall lie with this Appellate Authority, and pending applications/appeals will be dealt with by the designated CPIOs or the Appellate Authority as applicable.

Mandatory Standard UQC declaration required in import Bills of Entry; submissions blocked until SQC and quantity are declared.
Import declarations must include a Standard UQC (SQC) in the Single Window Table of the Bill of Entry alongside the commercial UQC. Use Info_Type CHR and Info_QFR SQC; provide the quantity in Info_MSR and the SQC code in Info_UQC, which will be validated against the Tariff Code directory in ICES. Submission of Bills of Entry will be blocked unless the SQC and corresponding quantity are declared.

Online filing of international trade quality complaints now mandatory with unique tracking and jurisdictional processing under DGFT procedures.
An online module requires electronic filing of international trade quality complaints and trade disputes through the DGFT website, with supporting documents uploaded in prescribed format and size, selection of the correct jurisdictional RA/SEZ, and issuance of a Unique Reference Number for all further correspondence; RAs/SEZs must process cases per Policy/Handbook guidelines, reassign wrongly submitted applications, and update case progress via provided status links for complainant and HQ tracking.

Risk management system enables expedited clearance for compliant exports while routing high risk consignments for verification.
A computerized Risk Management System (RMS) will process electronically filed Shipping Bills in ICES up to goods registration, route bills for facilitation or interdiction, and provide appraisal, examination and LEO instructions. Low risk self assessed consignments may receive expedited clearance subject to document checks and CCRs, while interdicted consignments are sent for verification and/or physical examination. Officers must follow RMS instructions, record departmental comments when diverging, ensure data quality, and use the feedback mechanism to update RMS CCRs and instructions.

Risk Management System streamlines import processing by system-selecting Bills of Entry for clearance, assessment, examination, or post-clearance audit.
The RMS mandates system-driven processing of electronically filed Bills of Entry in ICES to allocate BEs to Out of Charge, assessment, examination, or post-clearance audit, issuing specific instructions and Compulsory Compliance Requirements (CCRs) that must be satisfied before clearance. Officers remain responsible for independent verification of declarations, data quality, and documentary compliance, may record departmental comments when diverging from RMS instructions, and must escalate discrepancies to the Local Risk Manager for database updates; AEOs receive facilitation subject to CCRs and supervisory safeguards.

Financial security deposit coordination allows WDRA-held deposits to count toward clearing corporation FSD and supports claim settlement.
Framework requires Clearing Corporations and WDRA to share accredited warehouse and security deposit details, allows deposits placed by WSPs with WDRA for exchange-specific e-NWRs to be counted towards a WSP's available FSD if they comply with SEBI norms, and sets procedures for compensation where Clearing Corporation-held FSD is insufficient, including WDRA release of remaining security deposit within seven days after request, limited to e-NWR-covered stocks in accredited warehouses.

Barring of electronic filing at ICD Kheda halts customs EDI processing and cancels custodianship, pending legacy resolution.
Barring of fresh electronic filing at Inland Container Depot Kheda, Pithampur: computerized processing of Bills of Entry and Shipping Bills under the Customs EDI system is stopped; ICD Kheda has been de-notified and custodianship of M/s All Cargo Global Logistics Limited cancelled. Procedures to resolve legacy matters (IGST refund, drawback, registered advance licence, MEIS licence) will be devised and notified. This notice supersedes the prior public notice of 2009.

Risk Management System in exports classifies Shipping Bills for facilitation or customs control, enabling fast LEO for compliant consignments.
The RMS will process Shipping Bills in ICES to classify consignments as facilitative or requiring customs control, issue binding assessment and examination instructions, enable compliant bills to receive Let Export Order after document submission and duty payment without officer assessment, and select bills for Post Clearance Audit; exporters and brokers must meet Compulsory Compliance Requirements and ensure high data quality to benefit from facilitation.

Risk-based import clearance permits self-assessed bills to be cleared without routine examination, subject to targeted audit.
The RMS creates a risk based import clearance regime in which self assessed Bills of Entry filed electronically in ICES/ICEGATE may be cleared without routine officer assessment or physical examination; the system generates an electronic output that either permits out of charge after duty payment or selects B/Es for assessment, examination, or Post Clearance Audit based on risk parameters, random selection, or intelligence. Authorized Economic Operators receive facilitation but must meet Compulsory Compliance Requirements and provide requisite documents; bond debits are system driven and PCA replaces concurrent audit.

Mandatory Standard UQC declaration required in electronic Bills of Entry, failure to declare blocks submission until compliance.
Declaration of the Standard UQC (SQC) in the Single Window Table is mandatory: Info Type CHR with Info QFR SQC must carry the quantity in Info MSR and the unit code in Info UQC, which will be validated against the ICES Tariff Code directory; submission of Bills of Entry will be blocked unless these details are correctly declared.

Enforcement appeal procedure continues, with DRC-08 limited to updating demand set aside by appellate authority.
The procedure for filing and disposal of enforcement appeals against orders passed by enforcement officers continues to apply until further orders because the online enforcement appeal module on the GSTN portal is not yet fully developed. The earlier headquarters circular prescribing that procedure remains operative, along with the related office order issued on 4 February 2019. For revision of demand created against a registered dealer, the GSTN (BO-WEB) portal provides an online facility to generate DRC-08, which enforcement officers are directed to use only for updating demand set aside by the appellate authority.

Physical settlement of stock derivatives: stocks with sustained volatility will shift to physical settlement from the next expiry.
SEBI requires that derivatives on stocks meeting specified intra-day movement or margin-estimated volatility criteria be moved to physical settlement from the new expiry cycle while existing contracts continue with their original settlement mode; exchanges must review triggers monthly and implement systems, amend rules, notify market participants and report implementation status to SEBI.

IGST refund on exports: ensure correct EGM filing and rectify SB001/SB002/SB003/SB005 errors to enable refund payment.
IGST refunds require Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; EGM errors (SB002/SB006), invalid invoice numbers (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) prevent migration. Exporters and airlines must correct EGMs before departure, submit self certified GSTR 1/GSTR 3B and a Concordance Table to the IGST Refund Cell, and file a Revised Refund Request where differential refunds are claimed so approved amounts can be re scrolled for payment.

Coastal carriage exemption for vessels carrying only coastal goods streamlines customs formalities and manifest filing requirements.
Coastal vessels carrying exclusively coastal goods are exempted from certain Customs Act provisions; where coastal goods are handled at EXIM berths, sections 30 and 41 apply and prescribed coastal arrival and departure manifests must be filed in duplicate before arrival and departure. Containers and non-containerised consignments for coastal carriage must be marked "For coastal Carriage Only", sealed with a tamper-proof one-time bottle seal, and random preventive checks may be conducted with prior approval to prevent inadvertent loading of import or export goods.

Deduction for senior citizens' interest income from bank and post office deposits, with eligibility and exclusion rules clarified.
Section 80TTB, effective from 01.04.2019, allows a deduction for senior citizens for interest on deposits with specified banks, co-operative banking societies and Post Office accounts, subject to a prescribed cap and subject to exclusion where interest is derived from deposits held by or on behalf of firms, associations or bodies of individuals; partners or members of such entities are not eligible, and claiming this deduction excludes claiming the alternative interest-deduction provision.

Publication of Adjudication and Appellate Orders required on central DGFT website to ensure consolidated public access.
All Regional Authorities and SEZ Adjudicating/Appellate Authorities must upload every Adjudication and Appellate Order under the FT(DR) Act, 1992 to the DGFT website link in PDF format immediately on issue; past Orders w.e.f. 1st April, 2018 must be uploaded within IS days; uploads must be complete, readable and correctly sequenced; copy to CEIB continues; heads must confirm no missing orders to headquarters by the specified email; user IDs and passwords will be allotted for access.

Secretarial Audit required for listed entities and material subsidiaries; annual compliance report by a practicing company secretary must be filed with exchanges.
Secretarial audit and an annual secretarial compliance report are mandated for listed entities and their material unlisted subsidiaries from the financial year ended March 31, 2019; the secretarial audit may use Form No. MR-3 to avoid duplication, and a Practicing Company Secretary must produce the prescribed compliance report examining company records, exchange filings and website, reporting deviations, record maintenance, regulatory actions and actions taken on prior observations, with the listed entity required to submit the compliance report to stock exchanges within the specified post-year-end period.

LUT acceptance for exports in INR where RBI permits - exporters and SEZ supplies permitted subject to RBI conditions.
Consequential to GST Amendment Acts effective 01.02.2019, acceptance of LUT for supplies of goods or services to countries outside India or SEZ developers/units is permitted where RBI allows realization in INR; principals retain responsibility for job-work accounts and must treat non-return/ non-supply within the period under section 143 as deemed supply, issue invoice and pay tax and interest; job workers require registration when turnover exceeds the threshold or on inter-state service supplies; detention payment period extended to fourteen days; liabilities may be discharged via FORM GST DRC-03 or DRC-07; registration suspension during cancellation proceedings relieves routine compliance except filing of final return.

Risk Management System in exports changes selection of shipping bills for customs verification and facilitation.
The RMS will electronically process Shipping Bills in ICES at submission and after amendments to direct whether a bill receives a "Let Export Order" based on self assessment or is selected for verification of self assessment and/or physical examination; officers must follow RMS instructions. The system incorporates Compulsory Compliance Requirements from allied enactments, requires exporters/CHAs to submit prescribed documents at goods registration and before LEO, and will later select bills for Post Clearance Audit to detect short levies or improper export incentive claims.