Nomination norms in demat accounts and mutual funds now require mandatory single-account nomination, revised opt-out, and simpler online validation.
Modified norms for nomination in demat accounts and mutual fund folios require regulated entities to facilitate a revised nomination framework, with mandatory nomination for all single accounts or folios opened on or after the effective date unless an opt-out declaration is filed, optional nomination for jointly held accounts or folios, and consent of all joint holders for any nominee change. Investors may nominate up to three persons, submit nomination online or offline through prescribed validation methods, opt out through the specified declaration or online option, and provide, change or cancel nominations any number of times, with equal apportionment where nominee shares are not specified.

Part delivery of import consignments follows a consolidated customs procedure with ICES recording, examination, and final Out of Charge.
Consolidated customs procedure governs part delivery of import consignments where container(s) have landed at the port terminal and only part of the consignment has reached the CFS. Importers must apply to the Dy./Assistant Commissioner (Docks) with documentary evidence, container-wise packing list and proof of duty payment, after which permission may be granted on merits and the approved application uploaded on e-Sanchit in ICES. Examination, record maintenance, endorsements in ICES, and final Out of Charge are prescribed for successive part clearances.

Standard Input Output Norms revised for chemical and allied products, updating export input ratios and product specifications immediately.
Revised Standard Input Output Norms are issued for specified chemical and allied products under Export Product Group 'A'. The amendment updates SION entries for caustic soda, gelatine, ossein and chlorinated paraffin, including detailed input-output ratios for different chlorine-content variants. The revised norms are set out in the annexure and take effect immediately.

Direct port delivery conversion facility extended for eligible containers to ease evacuation from terminals.
Conversion of DPD-CFS status containers to DPD-DPD status containers is available for importers or their agents seeking direct lifting of cargo from the import yard because of temporary evacuation difficulties at terminals. The request must be emailed to the DPD-RMS Cell and is limited to fully facilitated Bills of Entry, where any scanned container is not found suspicious. Requests are to be processed on top priority the same day, with approval updated on the JNCH website.

Goods and Services Tax Appellate Tribunal functioning in Bengaluru begins jurisdiction over Karnataka appeals under prescribed procedure rules.
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench has commenced functioning from the temporary premises of NACIN, Bengaluru and will exercise jurisdiction over Karnataka, including all districts covered by the relevant notification. Appeals under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act arising from that jurisdiction are to be filed before the Bengaluru Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable directions.

Goods and Services Tax Appellate Tribunal functioning begins for Andhra Pradesh benches with district-wise jurisdiction and e-filing rules.
Goods and Services Tax Appellate Tribunal Andhra Pradesh State Benches at Vijayawada and Visakhapatnam commenced functioning from the temporary office at Vijayawada, with permanent addresses to be notified later. The Vijayawada Bench is stated to consist of the Vice-President and a temporarily assigned Technical Member, and appeals may be heard in virtual, hybrid or physical mode. District-wise jurisdiction is allocated between the Vijayawada and Visakhapatnam Benches, and filings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and related legal directions.

Cargo handling during customs examination must be careful, supervised, and supported by adequate custodian facilities and advance cargo disclosure.
Customs stakeholders were advised to ensure careful handling of cargo during examination, including de-stuffing, opening of packages, re-packing and stuffing back into containers. The custodian must provide adequate infrastructure, equipment and manpower, and the examination process should occur in the presence of the custodian's representative and an importer's representative.

Customs Area declaration enables temporary DPD cargo storage at a segregated parking plaza under strict handling conditions.
A temporarily expanded 9.22-acre land parcel at the Centralized Parking Plaza, JNPA, is declared as a Customs Area for storage of Direct Port Delivery import goods under Section 8(a) of the Customs Act, 1962. The area is to be managed by the authorised operator under the Handling of Cargo in Customs Area Regulations, 2009, with mandatory physical segregation, prohibition on hazardous cargo, and responsibility on the custodian and operator for safe storage and transit of DPD goods.

Late fee waiver for Bills of Entry filed late after ICEGATE Error 999 disrupted trade facilitation under customs procedures.
Late filing of Bills of Entry under AIFTA and SAPTA notifications was linked to Error 999 in the ICEGATE system on 13.05.2026 and 14.05.2026. As a trade facilitation measure, the late fee or penalty for delayed filing caused by that error, for consignments landed or arrived during that period, was waived. Trade members facing difficulty were asked to notify the Department.

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.

E-way bill threshold for intra-State goods movement clarified, while job-work transfers remain exempt within the State.
Threshold limit for generation of an e-way bill in respect of intra-State movement of goods in West Bengal is clarified at consignment value exceeding rupees fifty thousand, with effect from 01.06.2026. For intra-State movement other than job work, an e-way bill is required only where the consignment value is more than Rs. 50,000. Movement of goods in relation to job work, including dispatch to a job-worker, transfer between job-workers, and return to the principal after job work, continues to remain exempt within the State.

Tribunal robe requirement relaxed for members, staff, lawyers and tax professionals during extreme heat conditions until further orders.
The requirement of wearing robes before the Goods and Services Tax Appellate Tribunal has been relaxed in view of prevailing extreme heat conditions. Members, staff, legal representatives, and tax professionals attending proceedings before all Benches of the Tribunal are covered by the relaxation until further orders, and advocates or professionals are expected to remain presentable while appearing in person or through virtual mode.

Certificate of Origin for Agarwood exports moves online through a paperless, traceable Trade Connect workflow.
Online issuance of Certificate of Origin for Agarwood exports has been operationalised on the Trade Connect ePlatform to support transparent, traceable, and paperless processing and compliance with applicable international requirements, including CITES. Exporters may submit electronic applications with details of source or origin, stock, chain of custody, quantity, product description, inspection photographs, and supporting records. Applications are routed to the jurisdictional Divisional Forest Officer for verification and inspection and then to the designated State Nodal Officer for approval, after which the CoO is issued electronically.

Pharma Grade Sugar export quota review requires utilisation proof, revalidation applications, and proportional reallocation from the common pool.
Review and re-allocation of allocated Pharma Grade Sugar export quota is to be carried out through revalidation applications supported by a Chartered Accountant's utilisation certificate, justification for additional allocation, and available export contracts or purchase orders. Authorizations with more than 50% utilisation may be considered for revalidation for six months, while lower utilisation may lead to transfer of unutilised quantity to the common pool for reallocation, subject to submission of valid supporting documents within 10 days.

Customs facilitation measures for Strait of Hormuz maritime disruptions continue, with existing conditions remaining unchanged through the extended validity period.
Customs facilitation measures issued under Section 143AA of the Customs Act, 1962, to address maritime-route disruptions arising from the closure of the Strait of Hormuz, are extended until 30 June 2026. The existing facilities, terms and conditions under the specified Customs circulars remain unchanged. Implementation difficulties may be reported through the designated official email channel.

Departmental appeal screening and zonal law committees streamline GST litigation review, uniformity, and revenue protection.
Guidelines prescribe the manner in which departmental appeals under the UPGST framework are to be considered for filing before the GST Appellate Tribunal, the High Court and the Supreme Court, subject to monetary limits and specified exceptions. A Zonal Law Committee is constituted at each zonal level to review first appellate decisions, protect revenue interests, examine the quality of adjudicatory orders, and promote uniformity in appellate decision-making. The committee must meet at least twice a month, maintain records, prepare detailed minutes, identify speaking orders and best practices, and forward poor-quality orders and accountability reports to headquarters.

Raw cane sugar TRQ allocation to the USA issued with APEDA operation and certification requirements continuing.
Allocation of 8606 MTRV of raw cane sugar to the USA has been made under the TRQ scheme for US fiscal year 2026 for the period 1 October 2025 to 30 September 2026. Export of sugar to the USA under TRQ remains free subject to the conditions specified in the relevant restrictions notification, and the quota is to be operated by APEDA as the implementing agency.

Container scanning procedure permits two 20 ft. containers on one trailer, with special rules for drive-through and mobile scanners.
Simultaneous loading and scanning of two 20 ft. containers on a single trailer is permitted at all JNCH container scanners. At a Drive-Through Container Scanner, both containers on the trailer are to be scanned if one unselected container is loaded together with a selected container, while in Mobile Scanner cases only the selected container is to be scanned. The procedure also requires split-image handling, possible bottle sealing where door access permits, and marking of the EIR slip as "Not sealed by Customs" where sealing is not feasible.

Right to information officer designation for Chennai IV export commissionerate assigns FAA, CPIO, CAPIO and link officers.
Designation of officers under the Right to Information Act, 2005 for Chennai IV (Export Commissionerate), Chennai, with immediate effect. Shri Kishor S is designated as the First Appellate Authority, Shri R. Shivakumar as the Central Public Information Officer, and Shri V.L. Aditya Prasad as the Central Assistant Public Information Officer, with their contact details specified for RTI-related communications. Shri Nixson D and Smt. Thayeebunnissa MG are named as first and second link officers for the Central Public Information Officer during absence.

Export incentive recovery for unrealised proceeds requires proof of realisation or repayment with interest under the compliance drive.
Recovery and reconciliation of export incentives such as Drawback, RoDTEP and RoSCTL are required where export sale proceeds are not realised or are realised only in part within the FEMA time limit. Exporters who have received such benefits must furnish proof of realisation through e-BRCs and supporting bank documents, or repay the proportionate incentive amount with applicable interest from the scroll date where proceeds remain non-realised or short realised. A compliance drive is provided for exporters identified in the annexure, with verification and rectification available through the ICEGATE portal and EDPMS reconciliation through authorised dealer banks.