Clarification regarding requirement of filing SOFTEX forms with respect to invoices raised by one Special Economic Zone ('SEZ') unit to other SEZ unit...
Export Data Processing and Monitoring System (EDPMS) & Import Data Processing and Monitoring System (IDPMS) – reconciliation of export /import entri...
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-European Free Trade Association Trade and Economic Partnership ...
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Notice For Selection of Special Public Prosecutors
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Selection of Special Public Prosecutors for CBIC: applications from advocates with ten years' practice due Oct 25. Applications are sought for appointment as Special Public Prosecutors for CBIC matters; applicants must be registered advocates with Karnataka State Bar Council with at least ten years' practice. Submit Proforma-A with supporting documentary proof of qualifications, enrolment, case experience, publications and income by October 25, 2025; interviews are scheduled for October 29, 2025. Initial appointments may be renewed after an annual performance assessment contingent on recommendations from the relevant Commissioner or ADG.
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
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GST treatment of post-sale discounts clarified for input tax credit, dealer incentives, and promotional service transactions. Clarification is issued on the GST treatment of secondary or post-sale discounts. Where financial or commercial credit notes do not reduce the original transaction value, the recipient need not reverse input tax credit. Post-sale discounts to dealers are not consideration for onward supply or for promotional activities unless there is a specific agreement creating a distinct service or an inducement linked to supply at an agreed discounted price.
Delegation of power by the Commissioner under section 122A of the WBGST Act,2017
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Delegation of power for machine-registration penalties extends to State tax officers under the GST special procedure framework. Delegation of power under section 122A of the West Bengal Goods and Services Tax Act, 2017 is extended to specified State tax officers to impose penalty for contravention of a notified special procedure relating to registration of machines under section 148, and to seize and confiscate every machine not so registered. The amendment is inserted into the existing delegation order as a new serial entry and is stated to take effect from 1 October 2024.
Ensuring transparency and accountability - SOP on the use of Body Worn Cameras by Airport officers
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Airport baggage screening officers required to use BWCs for Red channel interactions with 30-day recording retention. BWCs must be worn by officers processing passengers in the Red channel to record baggage examinations from the officer's perspective; recording begins on arrival/diversion to the Red channel and stops only with the Air Customs Superintendent's permission. A register records wearing, removal and handover, supervised transfer of data to a password-protected internal drive, daily hard-disk backup, and a minimum 30-day retention. BWCs are for official use only and weekly random reviews and monthly supervisory reviews with reporting obligations are required.
Block deal framework updated: defined windows, VWAP reference, 3% price bands, INR25 Crore minimum and mandatory delivery. Modification of the Block Deal Framework establishes two timed block deal windows-morning (08:45-09:00) using previous close and afternoon (02:05-02:20) using VWAP (01:45-02:00) with VWAP dissemination at 02:00-02:05. Orders must be within 3% of reference price, minimum size INR 25 Crores, mandatory delivery, same-day public disclosure of deal particulars, and applicability to optional T+0. Exchanges, clearing corporations and depositories must apply standard trading, settlement, surveillance and risk containment practices. Measures take effect 60 days after issuance and require MIIs to update systems and byelaws.
Clarification on Basic duty structure on import through Post office and Courier.
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Customs duty structure clarified for post and courier imports, distinguishing personal, gift, and B2B consignments. For CTH 9804, goods for personal use not prohibited by import law attract Basic Customs Duty, Social Welfare Surcharge and IGST; duty concession applies where commercial transaction is involved, with a specified combined duty percentage of assessable value. Consignments imported as gifts are subject to a higher combined duty rate due to an increased Basic Customs Duty component and resultant IGST calculation. B2B consignments are assessed as per tariff. For CTH 49011010 (printed books) a reduced Basic Customs Duty applies and SWS and IGST are nil.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
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Sea Cargo Manifest and Transhipment Regulations require electronic filing of correct arrival and departure messages and stakeholder outreach. Sea Cargo Manifest and Transhipment Regulations implementation mandates phased operationalisation of electronic SCMTR messages, with SAM, SEI and SDM live and SF piloted; remaining messages to be operationalised by the systems directorate. Transitional provisions are extended, but stakeholders must file correct electronic declarations in the prescribed format in compliance with the Customs Act and SCMTR 2018. Chief Commissioners, in coordination with DG Systems, must conduct weekly outreach, publish notices, and report implementation difficulties to the Board.
Clarification regarding requirement of filing SOFTEX forms with respect to invoices raised by one Special Economic Zone ('SEZ') unit to other SEZ unit and a unit located in Domestic Tariff Area ('DTA unit')
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SOFTEX filing requirement clarified: SEZ to SEZ and DTA to SEZ service transactions are not subject to FEMA reporting. Transactions between SEZ units, and transactions from DTA units to SEZ units for export of services, are not subject to FEMA and therefore do not require declaration in EDF or filing of SOFTEX forms; this position is issued in consultation with the Reserve Bank of India and approved by the competent authority.
Auto-approval of Incentive Bank Account and IFSC Code Registration requests across all customs locations
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Auto-approval of incentive bank account registrations enables system-granted cross-port IFSC acceptance and PFMS validation. The system will automatically approve registration requests for the same Incentive Bank Account and IFSC Code for an Importer Exporter Code (IEC) at different customs locations if that identical account-IFSC combination has already been approved at any one customs location. Submission workflow remains unchanged, approvals in these cases bypass port officer manual routing, and once approved by the system the request will be sent to PFMS for validation as per existing process.
Single Unified Multi-Purpose Electronic Bond in Customs-Ekal Anubandh.
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Unified electronic customs bonds enable automated execution, officer review, electronic signing, and bank guarantee linkage through digital systems. The Single Unified Multi-Purpose Electronic Bond framework enables importers, exporters and customs brokers to execute an all-India electronic bond and link an electronic bank guarantee through ICEGATE and NeSL. Users submit entity, bond scenario, supporting-document and authorised-signatory details, complete Aadhaar validation, and undergo Customs officer scrutiny before stamp-duty payment and Aadhaar-based electronic signing. The system supports multiple prescribed Customs bond scenarios, tracks application status, and permits integrated-bank electronic guarantees to be linked to electronic or physical bonds after validation of applicant and bond-reference details.
System-Based Risk Scoring and Provisional Refund Mechanism for Zero-Rated and Inverted Duty Structure Claims (Effective 01.10.2025)
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GST provisional refunds for zero-rated and inverted duty claims: 90% may be sanctioned based on system risk score. Refund applications classified as low-risk by the system shall have 90% of the claimed refund sanctioned provisionally, with issuance of FORM GST RFD-02/RFD-03 and adherence to extant timelines. Non-low-risk cases require detailed scrutiny and no provisional sanction. The officer may, for recorded reasons, proceed to examination under rule 92 instead of provisional grant; statutory conditions including non-eligibility under section 54(6) and requirements of rule 91(1) remain applicable. The risk-based provisional refund regime applies to claims filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims.
Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system
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Provisional refund sanctioning based on system risk scoring allows conditional provisional payouts with officer discretion and recovery mechanisms. Refund applications classified as low-risk by the system shall have a significant portion of the claimed refund sanctioned provisionally, subject to existing FORM issuance timelines; the proper officer may, with reasons recorded in writing, refuse provisional sanction and undertake detailed examination. Notified categories are excluded from provisional refunds and statutory eligibility conditions remain applicable. If provisional sanctioning exceeds the finally admissible amount, the officer shall issue a show cause notice and recover the excess under the prescribed refund and demand provisions. The risk-based provisional regime applies to applications filed on or after the effective date, with an interim similar treatment for inverted duty structure claims.
Extension of Annual RoDTEP filing deadline allows late-November compliance with composition fee requirement under Foreign Trade Policy provisions. Extension of the last date for filing the Annual RoDTEP Return for FY 2023-24 is authorised under paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023; the filing may be made with a composition fee of Rs 10,000 until 30.11.2025, replacing the earlier deadline to facilitate export promotion and ease of doing business.
International Trade Settlement in Indian Rupees (INR)
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Special Rupee Vostro account investment permitted in Indian corporate bonds and commercial paper under prescribed guidelines. AD banks may invest surplus balances in Special Rupee Vostro Accounts in non convertible debentures/bonds and commercial paper issued by Indian companies, in terms of the guidelines and limits prescribed in the referenced AP DIR circular, with immediate effect; the instruction is issued under sections 10(4) and 11(1) of FEMA and without prejudice to other statutory permissions.
Investment in Corporate Debt Securities by Persons Resident Outside India through Special Rupee Vostro account
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Special Rupee Vostro Account balances may be invested in Indian corporate debt and commercial paper under General Route limits. SRVA holders may invest rupee surplus balances in non-convertible debentures/bonds and commercial papers issued by Indian companies; such investments shall be reckoned under the corporate debt investment limit under the General Route. These investments are subject to General Route investment limits and stipulations applicable to FPI investments, except that the minimum residual maturity and issue wise limits do not apply under the SRVA route. SRVA holders and AD Category I banks bear primary responsibility for compliance; AD Category I banks must facilitate separate demat accounts and report transactions to depositories. The amendments have immediate effect.
Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024 - Related to Reversal of ITC corresponding to Discount.
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Withdrawal of circular ends prescribed procedure for evidence of compliance with Section 15(3)(b)(ii), prompting trade notices. The Board has withdrawn Circular No. 212/6/2024-GST, rescinding the previously prescribed procedure for providing evidence of compliance with Section 15(3)(b)(ii) regarding reversal of input tax credit for discounts; trade notices should be issued to publicize the withdrawal and any implementation difficulties reported to the Board.
Amendment to Para 2.35 of the Handbook of Procedures, 2023
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End-user certificates for free and restricted imports may be issued by regional authorities subject to restricted authorisation limits. Regional Authorities are authorised to issue End User Certificates where a foreign government requires certification, using the prescribed appendix format and an application under the designated ANF with required documents. For restricted imports, EUCs may be issued by RAs only for items covered by a valid restricted authorisation granted by the central trade authority and must be limited to the quantity and value specified in that authorisation.
Export Data Processing and Monitoring System (EDPMS) & Import Data Processing and Monitoring System (IDPMS) – reconciliation of export /import entries – Review of Guidelines
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EDPMS/IDPMS reconciliation: permit declaration-based closure of small-value export/import entries and accept consolidated quarterly declarations without penal charges. AD banks may reconcile and close EDPMS and IDPMS entries for small-value export/import bills based on exporter or importer declarations that proceeds have been realised or payments made; value reductions may be accepted and declarations may be consolidated quarterly for bulk reconciliation. Banks must review handling charges to ensure they are commensurate and must not levy penal charges for regulatory delays; the changes take immediate effect and the master directions will be updated under the foreign exchange law.
Merchanting Trade Transactions (MTT) – Review of time period for outlay of foreign exchange
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Merchanting trade timeframe extended for foreign exchange outlay, easing management of merchanting transactions under FEMA. The period for outlay of foreign exchange in Merchanting Trade Transactions has been increased to a six month window to facilitate efficient management; all other directions, including commencement and completion definitions based on shipment/export receipt and import payment, remain unchanged. The change is effective immediately for Authorised Dealer Category I banks and is issued under the Foreign Exchange Management Act without prejudice to other statutory permissions.
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-European Free Trade Association Trade and Economic Partnership Agreement (India-EFTA TPA) with effect from October 01, 2025
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Electronic Certificate of Origin issuance: preferential eCOO rollout enabling self declaration and agency issuance on unified trade platform. Preferential electronic Certificates of Origin (eCOO) under India-EFTA TEPA will be issued on the Trade Connect ePlatform by either self declaration or authorised agency. Self declaration requires an IEC linked Digital Signature (DSC) and scanned ink signature upload; applications auto map jurisdictional authority, appear as "Auto Approved Pending Issuance", and allow generation of digitally signed electronic and printable physical copies with QR codes. Agency issuance uses notified agencies to approve and generate electronic copies bearing issuing officer signature images and agency stamps. Authenticity is verifiable via QR code or the platform's verify function.
Unified Brand India Framework supports export branding, compliant packaging, sector campaigns and global market access for Indian goods The initiative establishes a Unified Brand India Framework to support international branding, labelling, packaging and promotion of Indian goods and ... Summary
Unified Brand India Framework supports export branding, compliant packaging, sector campaigns and global market access for Indian goods
The initiative establishes a Unified Brand India Framework to support international branding, labelling, packaging and promotion of Indian goods and services. Eligible Indian-incorporated government entities, Export Promotion Councils, Commodity Boards, industry associations, export clusters and district export hubs may seek assistance for campaigns, digital promotion, trade-fair participation, packaging adaptation, exporter toolkits and sector-specific branding. Projects require online proposals, measurable objectives, cost and implementation details, and are evaluated for innovation, scalability, market alignment, institutional capacity and export impact. Funding is released in instalments against milestones, utilisation certificates and verified progress. Recipients must maintain audited records, avoid duplicate funding, undertake overseas due diligence, comply with procurement and host-country requirements, and meet reporting and sustainability obligations.
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