Voluntary duty payment records enable paperless EODC processing, with portal data recognised as the official payment record.
Voluntary duty payment data received from Customs/ICEGATE is integrated into the DGFT portal for digital processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only portal-displayed payment details are recognised for EODC processing and closure. Authorisation holders should provide correct licence and IEC details, verify displayed payments before applying, and report discrepancies through the helpdesk. Regional Authorities must rely on portal-displayed records for payments made on or after August 1, 2026.

Inventory-Based Cross-Border E-Commerce Framework requires exporter registration, seller visibility, destination compliance, certified records, and structured dispute facilitation.
The Exporter-on-Record must register through ANF-9A, maintain an accessible digital repository linking inventory, procurement, GST, export, and seller records, and ensure inventory accuracy and destination-country compliance. Sellers must receive visibility of records relating to their goods and required identity disclosures. The Exporter-on-Record must manage non-conforming goods and returned consignments under transparent contractual terms, obtain independent compliance certification, preserve records for five years, and may refer seller disputes to the jurisdictional DGFT Regional Authority.

Mining enforcement information sharing enables GST scrutiny of suppressed supplies, tax evasion, and wrongful input tax credit claims.
CGST Zones must coordinate with State Mining Authorities to obtain and analyse information on illegal mining, mineral transportation, seizures, mining-lease action, excess extraction and related violations for potential GST implications. Each Zone must appoint a Nodal Officer, establish periodic information sharing, initiate action where warranted, disseminate intelligence to relevant formations, and hold periodic review meetings to address operational issues.

PaRRVA enrolment deadline for advisers and analysts communicating certified past performance data is extended to support framework implementation.
Enrolment with the Past Risk and Return Verification Agency (PaRRVA) for registered Investment Advisers and Research Analysts intending to communicate certified past performance data to clients, including prospective clients, has been extended to September 3, 2026. Investment Advisers and Research Analysts wishing to make such communications must enrol with PaRRVA by the extended deadline. The extension is intended to facilitate smooth implementation of the framework.

Tariff rate quota allocation under India-Oman CEPA requires prescribed procedures and additional documentation for specified marble and PET imports.
Tariff Rate Quota allocation under the India-Oman Comprehensive Economic Partnership Agreement is opened for specified imports for financial year 2026-27, subject to product-specific quota limits and the procedure in Annexure-VIII of Appendix 2A of the Foreign Trade Policy, 2023. Marble-block applicants must submit a Chartered Engineer certificate on processing capacity, machinery and prior production; marble-product applicants must provide a valid pre-purchase agreement with an Oman supplier; and PET-flake applicants must furnish a Ministry of Environment, Forest and Climate Change no-objection certificate.

Standard Input Output Norms enable direct Advance Authorisations for specified chemical and pharmaceutical export products.
Seven new Standard Input Output Norms are notified under the Chemical and Allied Products product group for specified pharmaceutical and chemical export products. The norms prescribe permissible import inputs and quantities, including inputs for Theophylline, Liraglutide injection, Lumefantrine, specified Meropenem formulations, and ophthalmic solution. Bulk-drug content in ophthalmic solution must conform to the Drug Manufacturing Licence. Regional Authorities may grant Advance Authorisations directly in eligible cases without individual reference to the Norms Committee.

Digital accessibility compliance deadlines are extended for platform audits and remediation, while all other accessibility obligations continue unchanged.
Digital accessibility compliance timelines for regulated entities are extended for conducting accessibility audits of digital platforms and remediating audit findings. The extended deadline is October 31, 2026. All other obligations under the earlier circulars concerning compliance with the Rights of Persons with Disabilities Act, 2016 and its rules remain unchanged and continue to apply.

Custodianship of import and export cargo extends to a container freight station, subject to customs cargo-handling compliance.
Custodianship of import and export cargo is extended to M/s. Sattva Hi-Tech & Conware Pvt. Ltd. for imported goods landed at Kamarajar Port and received at its container freight station. The appointment continues until imported goods are cleared for home consumption, warehoused, or transhipped, and covers export cargo until export. The custodian must comply with statutory custody requirements, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs area declaration permits handling of imported container cargo and export cargo subject to prescribed cargo handling regulations.
Customs area declaration applies to the premises of M/s. Sattva Hi-Tech & Conware Pvt Ltd. for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and export cargo until export. The declaration is subject to the areas, boundaries and specifications established under earlier public notices. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.

GARUDA mechanism streamlines AIF PPM filing, enabling differentiated scheme launches while retaining disclosure accountability and due-diligence obligations.
The GARUDA mechanism permits regular AIF schemes to launch after 10 working days from PPM filing, subject to a SEBI-registered merchant banker's independent due diligence and prescribed filings. AI-only funds, LVFs and Angel Funds are exempt from merchant banker filing and SEBI-comment requirements, with AI-only funds and LVFs able to launch upon PPM filing and Angel Funds able to circulate PPMs after registration. Managers, merchant bankers where applicable, and designated officers remain responsible for accurate, complete and compliant PPM disclosures.

Electronic courier-import refunds through ECCS introduce online filing, tracked scrutiny, electronic orders and post-audit replacing concurrent audit.
The ECCS Refund Module enables Authorised Couriers to electronically file refund claims for Courier Bills of Entry with supporting documents and bank-account details. Electronic filing generates a Refund Request Number for tracking and processing. The Proper Officer must notify deficiencies within 10 days, issue acknowledgement after compliance, and communicate show-cause notices and speaking orders through ECCS, including consideration of unjust enrichment. Concurrent audit is replaced by post-audit. Manual or electronic filing is permitted during transition, but manual claims are barred thereafter unless specifically permitted in writing.

Right to information administration is strengthened through designated information officers for Customs Audit Commissionerate RTI functions.
Right to information administration within the Customs Audit Commissionerate is implemented through the appointment of a Central Public Information Officer and a Central Assistant Public Information Officer under the Right to Information Act, 2005. The appointments establish designated channels for handling RTI-related functions within the Commissionerate.

Case classification reorganises bench assignments, releases part-heard matters, and requires registries to independently assess proper categorisation.
Revised GSTAT case categories allocate classification, input tax credit, tax liability, refund, assessment, recovery, seizure, rectification and instalment matters to Category-I, while registration, supply characterisation, tax determinations, fraud or wilful-suppression matters, composition levy, provisional attachment, penalties and compounding are assigned to Category-II for most Benches. Bengaluru follows a separate three-category structure. Part-heard matters are released for reassignment. The Registry must independently classify cases by examining pleadings, facts and questions of law; an appellant's or petitioner's declaration is relevant but not conclusive.

Central Public Information Officer designation establishes the RTI information-access arrangement for the Chennai Air Cargo Commissionerate.
The Assistant Commissioner of Customs in the Office of the Principal Commissioner of Customs (Air Cargo) is designated as the Central Public Information Officer for the Chennai Air Cargo Commissionerate under the Right to Information Act, 2005. The notice also identifies the Joint Commissioner of Customs, Appraising Main, Chennai-VII, in connection with the RTI administration arrangement.

Departmental GSTAT appeals require separate jurisdiction-based review and filing for each taxable person in common adjudication cases.
Departmental appeals against appellate orders in DGGI cases adjudicated by a Common Adjudicating Authority require review by the jurisdictional CGST Principal Commissioner or Commissioner of each taxable person or noticee. Separate appeals must be filed by the respective jurisdictional CGST Commissionerates before the GSTAT Bench having territorial jurisdiction over each taxable person or noticee. The Commissionerate having jurisdiction over the Common Adjudicating Authority coordinates examination of the appellate order, comments and recommendations, and must be informed whether an appeal is filed or not filed.

Duty-free container monitoring shifts to electronic bond recording, while interim quarterly reporting and re-export compliance continue.
Duty-free container imports require a Continuity Bond and re-export compliance. Manual Container Movement Permission requests and manual transaction-wise bond debit and credit are discontinued. Continuity Bonds must be recorded in ICES through National Bond Numbers, with electronic manifest messages supporting bond debits and credits. Pending full automation, quarterly reports on bond balances, container imports, re-exports, pending containers and extensions remain required. Bond cancellation depends on verified compliance; non-compliance may lead to bond enforcement, recovery of duty and interest, and penal action.

Self-sealing permission registration remains valid unless withdrawn, with interim EDI extensions and approval required for specified amendments.
Self-sealing permission granted to an eligible exporter or merchant exporter has no prescribed validity period and continues unless withdrawn, suspended or cancelled. EDI registration validity for fresh and existing permissions is extended up to 31 March 2027, followed by annual extensions by the FSP Cell without fresh approval until system enhancement. Permissions expressly issued for a fixed period require renewal from the jurisdictional Commissionerate. Amendments to premises, authorised signatory or ROC particulars require jurisdictional approval and intimation to the FSP Cell.

Export-focused inventory e-commerce may receive foreign investment, exempting qualifying Indian-made product exports from domestic retail restrictions.
Foreign direct investment is permitted for an inventory-based e-commerce model exclusively exporting goods or products manufactured or produced in India, subject to applicable foreign trade and foreign-exchange export requirements. Restrictions otherwise applicable to foreign direct investment in business-to-consumer and inventory-based e-commerce do not apply to these qualifying exports. The change takes effect from the date of the relevant FEMA notification.

Securities transmission framework introduces risk-based claim categories, standard documentation, streamlined succession evidence, and time-bound processing for investors.
The revised framework classifies transmission claims into Quick Transmission Processing, simplified-documentation claims and above-threshold claims. All claimants must submit the prescribed request form, client master list, verifiable death certificate and applicable security certificate or statement of account. QTP is confined to non-nominated low-value claims by immediate relatives and requires relationship proof. Simplified and above-threshold claims require progressively greater indemnity, consent or succession documentation, subject to exemptions where court-issued succession documents are supplied. Entities must use standard forms, acknowledge and process complete claims within the prescribed period, communicate reasons for delay or rejection, and dematerialise transmitted physical securities.

Suspension of customs cargo service provider approval follows security deficiencies and cargo pilferage, restricting fresh cargo receipts while allowing clearance.
Approval of Container Corporation of India Ltd., Dronagiri Rail Terminal CFS as a Customs Cargo Service Provider was suspended with immediate effect pending further orders following serious security deficiencies and theft or pilferage of export cargo. Cargo already within the CFS may be cleared by the Proper Officer after due process. Fresh cargo receipts are stopped, except where the relevant arrival manifest, shipping bill, or bill of entry had already been filed within the stipulated conditions.