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Public Notice No. 37/2026 - 10-06-2026 Customs
Pan India implementation of ASR(Allowed for Shipment Request) message and SFCN (Stuffing Cancellation) message under SCMTR,2018- w.e.f 25.05.2026
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Allowed for Shipment Request and stuffing cancellation messages are made live for transshipment under SCMTR compliance.
Pan India implementation of the ASR (Allowed for Shipment Request) message and the SFCN (Stuffing Cancellation) message under SCMTR, 2018 is brought into effect from 25.05.2026. The ASR message is made live for shipment readiness in transshipment operations, to be filed by the Authorized Transhipper after the Custodian files the SF message. The SFCN message is introduced to enable custodians to reset an already filed SF message.
PUBLIC NOTICE NO : 37/2026 - 10-06-2026 Customs
Pan India implementation of ASR(Allowed for Shipment Request) message and SFCN(Stuffing Cancellation) message under SCMTR,2018- w.e.f 25.05.2026
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Allowed for Shipment Request messaging now advances transhipment Shipping Bills after stuffing, while cancellation enables custodians to reset stuffing records.
Allowed for Shipment Request and Stuffing Cancellation messages under the Sea Cargo Manifest and Transhipment Regulations, 2018 are operational pan-India from 25 May 2026. After a custodian files the container-wise Stuffing message, an Authorized Transhipper must file the Shipping Bill-wise ASR message to indicate cargo readiness for transhipment; successful filing moves the Shipping Bill to the next queue. The SFCN message permits custodians to reset a submitted Stuffing message. Subsequent export-leg messages depend on SF and ASR operationalisation.
GSTAT/Pr. Bench Jurisdiction/2026-27/173 - 10-06-2026 GST
Minutes of the meeting - 3rd & 4th meeting of the “Committee for Resolution of Representation received from various Trade / Bar Associations” of Goods and Services Tax Appellate Tribunal (GSTAT)
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GSTAT procedure rules amendments reshape appeal filing, verification, defect scrutiny, cause lists, and rectification fee provisions.
The Committee considered proposed amendments to the GSTAT (Procedure) Rules, 2025 covering certified copies, appeal filing, documentation, verification, translation, scrutiny of defects, interlocutory applications, cross-objections, replies, rejoinders, cause lists, rectification, and fee provisions. It recommended revised filing and verification requirements, portal-based compliance, relaxation of translation rules, expanded scrutiny and rectification timelines, weekly cause lists, and a no-fee proviso for rectification applications, while recording that no amendment was required to the rectification limitation rule and that fee prescriptions under the CGST Rules were outside its jurisdiction.
Public Notice No. 74/2026 - 09-06-2026 Customs
Notification of access road area of 1,18,089.89 square meters of M/s BMCTPL as Customs Area
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Customs area approval for BMCTPL access road extends custodian and cargo service provider responsibilities under customs law.
Approval is granted for an access road area admeasuring 118,089.89 sq. mtrs. as a place for unloading imported goods and loading export goods. The area is specified by boundary vertices and forms part of the BMCTPL notified customs area. M/s Bharat Mumbai Container Terminal Pvt. Ltd. is appointed custodian of imported goods and export cargo in the area, and M/s BMCT Pvt. Ltd. is appointed as a Customs Cargo Service Provider subject to compliance with the Customs Act, 1962 and the Cargo in Customs Areas Regulations, 2009.
Public Notice No. 73/2026 - 09-06-2026 Customs
Introduction of system-based e-Scheduling for examination of cargo
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System-based e-scheduling of cargo examination streamlines import cargo handling with transparent, rule-based electronic coordination.
System-based e-scheduling of cargo examination through ICEGATE 2.0 enables importers, IEC holders and authorised Customs Brokers to electronically schedule, view and reschedule examination of registered imported goods, with automated notifications to stakeholders and system-based allocation of examination slots. Customs Brokers and importers must ensure correct Bill of Entry and Custodian/CFS details, custodians must place goods as per the generated schedule, and Customs officers must map examiners, conduct examination through the assigned officer and manage reassignment or rescheduling where necessary.
PUBLIC NOTICE NO. 70/2026 - 09-06-2026 Customs
Conversion of DPD-CFS status containers to DPD-DPD status containers after OOC granted through RMS Facilitation centre
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Out of Charge-based DPD conversion allowed without separate Customs permission, subject to fully facilitated Bills of Entry.
Importers of fully facilitated Bills of Entry granted Out of Charge by the RMS Facilitation Centre may convert containers from DPD-CFS to DPD-DPD without separate Customs permission. Shipping lines and terminals may act on the importer's request once OOC is generated, subject to the condition that the Bills of Entry are fully facilitated and any scanning has not raised suspicion.
Public Notice No. 06/2026-27 - 09-06-2026 Customs
Procedure for cancellation of Out of Charge (OOC)
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Out of Charge cancellation procedure requires importer request, CFS confirmation, and approval where goods are unavailable.
Procedure is prescribed for cancellation of Out of Charge (OOC) for imported goods. An importer or customs broker must submit a request letter or email stating the grounds for cancellation to the DC/AC (Import Assessment) or DE, with a copy to the CFS where the goods are lying. The CFS must confirm that the goods are physically available in the CFS. The AC/DC then examines the request, cancels the OOC, and communicates the cancellation to the importer and the CFS.
Public Notice No.-49/2016 - 08-06-2026 Customs
Consequent upon changes effected vide Establishment Order No. 299/2016 dated 31.05.2016 issued by the Personal and Establishment Department, Custom House, Kolkata in the grade of Assistant/ Deputy Commissioners of Customs of Airport & Administration Commissionerate
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Central Public Information Officer designations are revised, with appeals against information officers routed to the designated appellate officer.
Assistant Commissioners, Deputy Commissioners and the Chief Accounts Officer are designated as Central Public Information Officers for their respective charges following a partial modification of an earlier public notice. A person aggrieved by a Central Public Information Officer may prefer an appeal to the Joint Commissioner of Customs (Airport and Administration) under the Right to Information Act, 2005. Implementation-related difficulties may be brought to the notice of the issuing office.
Public Notice No. 72/2026 - 08-06-2026 Customs
Mandatory re-assessment of Bill of Entry as a pre-requisite for refund of excess Customs duty paid - Use of "Re-assessment cum Refund" module on ICEGATE 2.0
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Mandatory re-assessment for Customs refund claims is required before filing through the ICEGATE refund module.
Prior re-assessment of the Bill of Entry is a mandatory pre-condition for refund of excess Customs duty paid, wherever re-assessment is required. Refund claims must be filed through the integrated "Re-assessment cum Refund" module on ICEGATE 2.0, which provides for electronic submission of the reassessment request, generation of a pre-filled refund application after reassessment, and further processing by the Centralized Refund Cell. Applications filed without prior re-assessment are treated as incomplete and may attract a deficiency memo.
ERTS (T) 5/2026/21 - 08-06-2026 GST - States
GST Registration and TDS Compliance for Government Departments and Agencies
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GST registration and source deduction compliance require government procuring bodies to register, deduct tax, report deductions, and verify tax clearance.
Government Departments, governmental societies and governmental agencies engaging contractors or suppliers must obtain GST registration as tax deductors if unregistered. Tax deduction at source applies to qualifying contracts and government supplies and must be reported online in Form GSTR-7 within the prescribed timeline. Departments must submit prescribed details for non-qualifying contracts, while contractors and suppliers must produce a Tax Clearance Certificate confirming settlement of prior tax dues before contracts are awarded. Officers may be personally liable for acts or omissions causing revenue loss.
13 - 08-06-2026 FEMA
NOP-INR position of Authorised Dealer Category-I banks
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Foreign exchange swap positions: banks may exclude eligible swap exposures while meeting NOP-INR compliance requirements.
Authorised Dealer Category-I banks may exclude swap positions arising from FCNR (B) deposits, external commercial borrowings and overseas foreign currency borrowings raised under the specified swap-facility circulars, while complying with the applicable NOP-INR requirements under the earlier circular. The direction forms part of the foreign exchange regulatory framework for such swap transactions and is subject to any permissions or approvals required under other laws.
12 - 05-06-2026 FEMA
Submission of statement/return on Centralized Information Management System (CIMS)
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Foreign exchange reporting shifts to CIMS portal as banks must file monthly statements and NIL reports electronically.
Authorised Dealer Category-I banks must upload specified foreign exchange reports on the Centralized Information Management System (CIMS) portal instead of submitting them manually. The consolidated monthly statement of branches, liaison offices and project offices opened and closed is to be filed on CIMS with return code R343 from the month ending June 2026, including a NIL report where no data is available. The monthly statement on NRO account remittances is also shifted to CIMS with return code R006, and the reporting framework under FEMA is being updated.
11 - 05-06-2026 FEMA
Investments by Foreign Portfolio Investors in Government Securities – Amendments to the regulatory framework
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Foreign Portfolio Investor access to government securities broadened through eased limits and expanded fully accessible route coverage.
Foreign Portfolio Investors are given greater flexibility for Government securities investments under the General Route by withdrawing the short-term investment limit, security-wise limit and concentration limit. The framework merges the "general" and "long-term" sub-categories into single limits for Central Government Securities and State Government Securities, and expands the Fully Accessible Route by adding new issuances of specified tenors of Government Securities and Sovereign Green Bonds, together with identified existing securities. Related Master Direction provisions are amended accordingly, with revised monitoring by the Clearing Corporation of India Ltd. and immediate effect.
Public Notice No. 71/2026 - 04-06-2026 Customs
Public Notice containing therein list of EGM Errors for the Month of May-2026
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Export manifest compliance and EGM error rectification affect processing of export incentives and post-export benefits.
Customs authorities issued a public notice identifying EGM errors for May 2026 and reiterated the requirement under Section 41 of the Customs Act, 1962 for delivery of the departure manifest before departure. The notice states that incorrect or missing departure manifests may delay export incentives and directs exporters, customs brokers, shipping lines and others to rectify the errors in accordance with the specified standing orders or file the departure manifests as applicable.
Public Notice No. 69/2026 - 04-06-2026 Customs
Streamlining assessment of Bills of Entry involving test reports
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Test report validity streamlining enables final assessment of Bills of Entry and reduces provisional assessment for identical imported goods.
Import assessment of goods covered by prescribed test reports is streamlined by treating a valid test report issued by CRCL or other accredited laboratories as valid for six months for identical goods matching grade, specifications, country of origin and supplier. Where such a report is available and not older than six months, Bills of Entry are to be assessed finally and provisional assessment is not to be made solely because a fresh report is unavailable. The procedure does not apply where Partner Government Agencies themselves draw the sample.
Public Notice No. 68/2026 - 04-06-2026 Customs
Declaration of Authorisation Holder for claiming exemption from Bank Guarantee/Cash Security for registration of Advance Authorisation/EPCG Licenses
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Bank guarantee exemption for Advance Authorisation and EPCG licences depends on truthful disclosure of past penalties.
Authorisation holders and Customs Brokers seeking exemption from bank guarantee or cash security for registration of Advance Authorisation and EPCG licences must submit a complete, true, and correct declaration or affidavit regarding penalty history. The exemption is available only if the licence holder has not been penalized under the Customs Act, the Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act during the previous three financial years. Any false or misleading declaration may attract penal action under the Customs Act, including section 117.
Public Notice No. 39/2026 (Port) - 04-06-2026 Customs
Custodian Appointment for Goods Handled at Haldia Dock Complex (INHAL1)
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Custodian appointment for import, export and transshipped goods at Haldia Dock Complex under customs law.
Appointment of Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, as the Custodian for import, export and transshipped goods handled at the Haldia Dock Complex (INHAL1) under Section 45 of the Customs Act, 1962. The notice assigns responsibility for custody of cargo at the specified customs facility.
F. No. 225/56/2026/ITA-II - 04-06-2026 Income Tax
Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27
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Compulsory scrutiny guidelines set selection parameters for survey, search, reassessment, exemption claims, recurring additions, and tax-evasion information.
Guidelines prescribe compulsory selection of returns for complete scrutiny in Financial Year 2026-27 on specified parameters, including survey cases, search or requisition cases, notice under section 148 cases, cancelled or withdrawn registration or approval with exemption claims, recurring additions in earlier years above prescribed thresholds, and cases involving specific tax-evasion information. The instructions also set out approval, transfer, NaFAC processing, service of notice under section 143(2), document upload requirements, and separate treatment for International Taxation and Central Charges cases.
17/2026-27 - 04-06-2026 DGFT
Enlistment under Appendix 2E of FTP, 2023-Agency Authorised to issue Certificate of Origin (Non-Preferential)
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Non-preferential certificate of origin authorization expands the list of approved issuing agencies under foreign trade policy.
Authorization is granted under paragraph 2.04 of the Foreign Trade Policy, 2023 for the issuance of Certificate of Origin (Non-Preferential) by a designated agency. The Porbandar District Chamber of Commerce & Industries (PDCCI) is enlisted for this purpose with immediate effect, and its name is added at Serial No. 18 (Rajkot) in Appendix 2E as an authorised issuing agency under FTP 2023.
Trade Notice No. 07/2026-27 - 03-06-2026 DGFT
Request for comments on alignment of Schedule-II (Export Policy) of ITC (HS), 2022 consequent to amendments introduced under the Finance Act, 2026
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Export policy alignment and HS code revisions invite stakeholder comments on proposed schedule updates under FTP 2023.
Request for stakeholder comments on the alignment of Schedule-II (Export Policy) of ITC (HS), 2022 with amendments introduced by the Finance Act, 2026. The Directorate General of Foreign Trade proposes corresponding changes to HS codes, product descriptions, chapter notes and export policy conditions across multiple chapters, and invites views, suggestions and comments from exporters, industry associations and experts within seven days by e-mail under FTP 2023.

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Commencement of Gateway EXIM operations and mandatory compliance with SCMTR, 2018 at Vizhinjam International Seaport, Thiruvananthapuram

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Gateway EXIM operations require Direct Port Delivery and Direct Port Entry, electronic manifests, authorised transshipment, and strict Customs controls.
Gateway EXIM operations at Vizhinjam International Seaport permit only Direct Port Delivery imports and Direct Port Entry exports of eligible ... Summary

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