Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulatio...
Inputs on Draft Amended Aayat Niryat Forms (ANF) (One Format for all kinds of Applications) for grant of SCOMET Authorisation for Export of SCOMET Ite...
In continuation of Public Notice No. 12/2025 dated 27.07.2025 - Regarding Standard Operating Procedure in respect of import of Denatured Ethyl Alcohol...
Further extension of timeline for mandatory implementation of systems and processes by Qualified Stock Brokers (QSBs) with respect to T+0 settlement c...
Ease of doing business – Interim arrangement for certified past performance of Investment Advisers and Research Analysts prior to operationalisation...
Procedure for refund of application fees deposited by applicants for Tariff Rate Quota (TRQ) for import of Gold Bullion under India-UAE CEPA for 2025-...
Paraffin import assessment requires CRCL testing for first-time consignments; limited sampling waivers with valid prior CRCL reports. All first-time paraffin imports require representative sealed samples forwarded to CRCL for testing. Subsequent consignments by a manufacturer who is the actual user may be finally assessed on second check without sampling if a valid CRCL Previous Test Report (not older than six months) for the same item and supplier is produced and supporting documents are uploaded on e-Sanchit; other consignments will be assessed on second check with sampling. If an officer has reasonable doubt on classification, description, or quality, samples shall be forwarded to CRCL. The Public Notice is a Standing Order for officers.
Clarification regarding Clearance of Imported Goods through Courier/Parcel/Postal Mode
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Courier and postal imports face specified customs duty rates, KYC requirements, and conditional exemption eligibility. Notice prescribes the legal framework and mandatory compliance for courier/parcel/postal imports, classifies consignments as B2B, personal (monetary) and gift (no monetary transaction), and sets specific duty compositions for personal imports and gifts (yielding 30.98% and 41.60% respectively). It requires proactive disclosure of duties by courier agents, conditions exemption eligibility on case-by-case supporting declarations and notifications, and mandates accurate matching KYC documentation to avoid clearance delays.
Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017
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Food import points updated: Kannur Air Cargo Complex added and authorised officers for food clearance notified. The notification adds Air Cargo Complex, Kannur International Airport to the roster of designated food import entry points and designates Superintendent/Appraiser/Inspector/Examiner as the Authorised Officer for food import clearance there; an updated consolidated list of 166 Points of Entry with notified authorised officers is circulated and earlier instruction is modified to that extent, with field formations asked to sensitize officers and report implementation difficulties.
Inputs on Draft Amended Aayat Niryat Forms (ANF) (One Format for all kinds of Applications) for grant of SCOMET Authorisation for Export of SCOMET Items
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SCOMET Authorisation: DGFT proposes a single unified ANF requiring technical specs, end user and compliance declarations. Draft amendments propose a single consolidated Aayat Niryat Form for grant of SCOMET Authorisation, standardising application content across all types by requiring applicant identification, detailed SCOMET item descriptions and technical specifications (including drones and cryptography), prior three-year export history, shipment, consignee and end-user details, purpose of export, category-specific sections for global authorisations and repair/re-export, ICP/AEO and compliance disclosures, and signed undertakings affirming adherence to statutory licensing and reporting obligations.
In continuation of Public Notice No. 12/2025 dated 27.07.2025 - Regarding Standard Operating Procedure in respect of import of Denatured Ethyl Alcohol (DEA) in Customs Bonded Warehouse.
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Denatured ethyl alcohol import procedures updated: docks examination officer replaces bond officer and EDI reduces recordkeeping. The notice amends the prior import/warehousing procedure for Denatured Ethyl Alcohol by substituting "Docks Examination Officer" for "Bond Officer" and by diminishing the separate recordkeeping requirement because relevant data and records are now maintained in the Electronic Data Interchange system; all other prior instructions remain operative and an administrative contact is provided for implementation difficulties.
Continuation of online application facility under MOOWR Scheme - hosted on Invest India portal
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MOOWR/MOOSWR online application facility continues on Invest India portal until 15 November 2025 for Customs Act filings. The online facility allows submission of MOOWR/MOOSWR applications through the current Invest India-hosted portal until 15 November 2025, with jurisdictional Principal Commissioners/Commissioners of Customs required to process such applications in accordance with applicable statutory provisions and existing instructions.
Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962
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Customs voluntary revision of entries allows importers/exporters to amend cleared entries by paying duty and interest. The regulation allows importers, exporters or authorised persons to file an electronic voluntary revision of entries post-clearance at the port where duty was paid; the system issues an ARN on acceptance, duty and interest (if any) are payable against the ARN, and a Revised Entry Reference is generated. The process is self-assessed but subject to verification by a proper officer who may request documents, re-assess duty by a speaking order, and order refunds under section 27; refund claims arise from the revised entry itself and the ARN date is deemed the date of claim.
Implementation of eligibility criteria for derivatives on existing Non-Benchmark Indices
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Eligibility criteria for derivatives on non-benchmark indices require exchanges to adjust constituents and weights with revised deadlines. Implementation of eligibility criteria for derivatives on Non-Benchmark Indices requires stock exchanges to achieve compliance through constituent and weight adjustments in existing indices, with single-tranche adjustments permitted for BANKEX and FINNIFTY and a phased four-tranche rebalancing mandated for BANKNIFTY. The phased approach mandates iterative recalculation and proportional reduction of excess weights among top constituents, redistribution of excess to other constituents subject to prudential norms, and implementation of exchange systems, market notifications and rule amendments to meet revised timelines.
Further extension of timeline for mandatory implementation of systems and processes by Qualified Stock Brokers (QSBs) with respect to T+0 settlement cycle
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Qualified Stock Brokers' timeline for implementing optional T+0 settlement systems extended; new date to be notified. SEBI has further extended the compliance timeline for Qualified Stock Brokers to implement systems and processes enabling investor participation in the optional T+0 settlement cycle; the revised effective date will be intimated later and all other provisions of the December 10, 2024 circular remain unchanged.
Ease of doing business – Interim arrangement for certified past performance of Investment Advisers and Research Analysts prior to operationalisation of Past Risk and Return Verification Agency (“PaRRVA”)
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Certified past performance may be shared with clients if ICAI/ICMAI certified, limited to one-to-one requests and templates. Interim permission allows Investment Advisers and Research Analysts to provide past performance data certified by a member of ICAI or ICMAI for periods prior to PaRRVA operationalisation, only on specific client request and on a one-to-one basis, not publicly. Such providers must enrol with PaRRVA within a specified period after its launch or cease communicating certified past performance; post-operationalisation performance must use PaRRVA-verified metrics. All communications must include a prescribed disclaimer and follow templates to be issued by the supervisory bodies. Non-compliance may attract enforcement measures under applicable intermediaries regulation.
Ease of doing business measures - Enabling Investment Advisers (“IAs”) to provide second opinion to clients on assets under pre-existing distribution arrangement
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Second opinion fees allowed for assets under prior distribution arrangements, with capped advisory charge and annual client consent. IAs may charge advisory fees, under AUA mode, on client assets subject to a pre-existing distribution arrangement when providing a second opinion, limited to 2.5% per annum. IAs must annually disclose and obtain client consent that, besides the advisory fee payable to the IA, clients will incur distributor consideration costs on those assets.
Procedure for refund of application fees deposited by applicants for Tariff Rate Quota (TRQ) for import of Gold Bullion under India-UAE CEPA for 2025-26
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Refund procedure for TRQ application fees: applicants may request refunds online once applications are marked closed. Applicants whose provisional TRQ allocations for import of Gold under India-UAE CEPA have been cancelled may apply for refund of application fees once their application status shows closed on the DGFT portal. Refunds must be requested via Services e Miscellaneous Payment Service Apply for Refund, providing the closed restricted import authorisation file number and a validated bank account in the name of the IEC holder; DGFT login credentials and e sign/Digital Signature Certificate are required. Further assistance is available in the DGFT Refund Help Document.
Revision of exporter eligibility criteria for registration on “Source from India” service of Trade Connect ePlatform
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Source from India eligibility extended to IECs meeting USD 100,000 export realisation for microsite registration. Access to the Source from India service on Trade Connect is extended to any valid IEC (not in DEL) that records a minimum export realisation of USD 100,000 in at least one of the prior three financial years, with DGFT eBRC database aggregate financial year values serving as the sole eligibility reference; linked Trade Connect accounts will enable microsite creation and annexed guidance explains registration, submission and approval procedures.
Self-assessment obligation: ensure complete e-Sanchit documentation and correct linking to expedite faceless customs assessment and clearance. Importers must self-assess duty liability and furnish complete supporting documents at Bill of Entry filing; to expedite faceless assessment, legible documents must be uploaded to e-Sanchit, correctly linked/tagged with the Bill of Entry IRN, and appropriate document codes selected. Include catalogue/technical write-ups, pictures and specific product parameters for classification; upload evidentiary documents for declared value, exemption claims and statutory certifications (BIS, MTCTE, WPC/ETA, LMPC, EPR, DGFT licenses) before filing. Replies to queries must be specific, exhaustive and reference IRNs; provisional assessments under Section 18 require stated reasons.
Amendments to the Procedure for Allocation of TRQ for Gold under the India- UAE CEPA
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Gold TRQ allocation under India UAE CEPA requires BIS hallmarking and GST registration and will use competitive online bidding. Condition (g) of Annexure IV, Appendix 2A is amended to exclude gold dore from TRQ eligibility and to require applicants to have BIS hallmarking registration and GST registration for imports under tariff head 7108; TRQ allocations will be made through a competitive online bidding/tender process, with applications submitted via the DGFT Import Management System and bidding modalities and submission windows notified annually through a Trade Notice.
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
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Income tax filings: CBDT extends ITR due date to 10 December 2025 and audit report to 10 November 2025. The CBDT, under Section 119, extends the ITR due date for assessees covered by clause (a) of Explanation 2 to s.139(1) for AY 2025-26 from 31 October 2025 to 10 December 2025, and correspondingly extends the specified date for furnishing the report of audit under the Explanation to Section 44AB to 10 November 2025.
Corrigendum- Performance Audit Report on Assessment of Assessees in the Entertainment Sector (C&AG Report No. 1 of 2019) dated 21-10-2025
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Entertainment sector assessment: pre operative expenses to be examined for amortisation under section 35D. Paragraph 2.1 of the Board's letter dated 21.10.2025 is amended to state that pre operative expenses of assessees in the entertainment sector should be examined with reference to actual commencement of business and allowed for amortisation under section 35D of the Income tax Act, 1961.
Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2023
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Authorised agencies for Preferential Certificate of Origin expanded to include specified sectoral bodies and SEZ units under India EFTA TEPA. Amendment to Appendix 2B of the Foreign Trade Policy, 2023 authorises specified agencies to issue Preferential Certificates of Origin under the India EFTA TEPA. It lists DGFT and regional offices, Export Inspection Council and agencies, sectoral authorities such as APEDA, MPEDA, Central Silk Board, Coir Board, Development Commissioner Handicrafts, Spices Board, Textile Committee, Tobacco Board, and specified SEZs, assigning product coverage to each agency and confirming SEZ units and EOUs within zonal jurisdictions may obtain CoOs for all products.
Amendments in Para 2.88 and Para 2.91 of Handbook of Procedures
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Certificate of Origin self declaration permitted under India EFTA TEPA, allowing exporters an alternative to authorised agency issuance. The HBP amendments add the India EFTA TEPA to the FTAs list and allow exporters to obtain a Certificate of Origin either from an authorised agency or by self declaration, providing an additional parallel mechanism for origin certification under the agreement.
Launch of Pilot Project: Bharat Aayat Niryat Lab Setu – A Digital Platform for Unified Testing and Certification of Export and Import Commodities
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Bharat Aayat Niryat Lab Setu: a pilot digital portal for unified testing, digital certificates, online fees and QR-verified reports. A pilot digital platform, Bharat Aayat Niryat Lab Setu, will integrate accredited testing and inspection agencies into a single online interface enabling exporters and importers to apply for, digitally sign, pay for, track, and download digitally issued test reports required at ports; onboarding of agencies, role-based user management, PayGov payment gateway mapping, and mandatory QR-code verification of reports are core operational requirements.
GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers. Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory ... Summary
GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers.
Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory cross-verification of identity, address, PAN, mobile number, email, third-party data and risk-score inputs, and strict jurisdictional transfer of applications where necessary. Assistant Commissioners must examine documents carefully and process applications within the prescribed time limits while treating repeated identifiers, cancelled registrations, PDS/DBT status and other red flags with heightened caution. All new GST registrations are to undergo mandatory physical verification through the UPGST Field Visit App or GSTN Tax Officer App immediately after registration, with selfie-based geo-tagged verification, interview of the registrant, comparison of uploaded documents with originals, and prompt action on adverse reports. Newly registered firms must also be monitored through scrutiny of early returns, e-way bill consistency, bank account validation, risk scoring, six-month re-verification, witness statements, stock and business activity checks, chain analysis of beneficiaries, and mandatory feeding of NGTP data on the NGTP portal. The circular also requires structured training in cybersecurity, cyber audit, forensic examination, GSTN AI and analytics tools, and identification of NGTP indicators, with APAR consequences for non-participation or non-use of analytics tools. Timely verification failures may attract disciplinary action, while Joint Commissioners (Executive), Zonal Additional Commissioners and Deputy Commissioners are assigned monthly reporting, monitoring and review responsibilities.
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