Use of ICETABs for export examination enables electronic reporting and image uploads, streamlining export clearance procedures.
Examining officers are required to use ICETAB to view Shipping Bill details, examination orders, RMS instructions and supporting documents, to promptly enter examination reports, and to upload up to four images of the cargo which will be stored in the e-sanchit repository; advisory guidance governs filing in the EXAM_INS role and exigencies necessitating non-use of ICETAB require prior Assistant Commissioner permission and recording of the same in the report.

GST office order amendment revises table entries by inserting 74A after 74 in specified serial numbers.
Amendment is made to the table in Office Order No. 278 dated 01.07.2017 under Section 2(91) of the Uttar Pradesh Goods and Services Tax Act. Against Serial Numbers 1 and 3 in Column 3, the words and figures "74A" are to be inserted after "74", thereby revising the specified table entries.

Time-limit relaxation for processing electronically filed returns allows validation, intimation to taxpayers, and refund actions.
The Board has directed a time-limit relaxation to validate and process electronically filed returns erroneously invalidated by CPC: returns filed up to 31.03.2024 shall be processed and intimations issued by 31.03.2026. Consequential actions, including refunds with interest, will follow, subject to the condition that refunds will not be paid where PAN-Aadhaar linkage is absent.

Denatured Ethyl Alcohol imports allowed into Public Bonded Warehouses; clearance conditional on testing and supervised denaturing.
Import of Denatured Ethyl Alcohol may be warehoused in Public Bonded Warehouses under Section 57 with provisional assessment pending laboratory test. Samples are drawn and sent to a government-approved laboratory; goods are stored after sampling. Addition of denaturing chemicals post-deposit requires permission of the assessing group and Customs supervision with presence of importer/representative, warehouse keeper and technical expert; the expert must submit a survey report. Representative sealed samples after compliance are retested, a Bond Officer maintains a register, and ex-bond clearance and finalisation of the provisional Bill of Entry require the second chemical test report.

EGM-related errors delay drawback and IGST refunds; exporters must coordinate with shipping lines to file or revalidate EGMs.
Drawback and IGST refunds are delayed by EGM defects: SB002 (EGM not filed) and SB006 (gateway EGM missing) require exporters to get shipping lines/agents to file or supplement EGMs or seek revalidation from Exports/Drawback/IGST; SB005 (invoice number mismatch) often arises from data entry or dual invoice practices and may only be corrected by amending GSTR 1 where applicable, otherwise exporters must furnish assessed shipping bill, customs invoice, GST/tax invoice, GSTR 1, GSTR 3B and a transaction statement to the DBK & IGST section; stakeholders should monitor ICEGATE and act on Annexures listing affected shipping bills.

Bengaluru airport custodianship extended to 15-11-2028 under Handling of Cargo in Customs Area Regulation, subject to conditions.
Extension of Custodianship granted to M/s. Bangalore International Airport Limited as the Customs Cargo Service Provider and custodian of the Air Cargo Terminal at Kempegowda International Airport is renewed under Regulation 13 of the Handling of Cargo in Customs Area Regulation, 2009 up to 15-11-2028, subject to conditions in the Handling of Cargo in Customs Area Regulation, 2009 and Section 45(2) of the Customs Act, 1962 and all applicable rules, regulations and instructions.

Correlation of technical characteristics required only for specified inputs; other DFIA imports require only input name and quantity declared.
Correlation of technical characteristics, quality and specification with the export product under the DFIA Scheme is required only for inputs listed in paragraph 4.29 of the Foreign Trade Policy; exporters must declare in the Shipping Bill that DFIA materials are of the same quality, technical characteristics and specification as materials used in the resultant product. For inputs under paragraph 4.12 and 4.28(iv), only the specific input name/description and quantity actually used need be declared in the Shipping Bill.

Research analyst regulation: certification and disclosure requirements clarified, easing compliance for institutional clients and NISM timelines.
SEBI clarifies that research entities must register under the RA Regulations while employed individuals must meet qualification and obtain specified NISM certification within one year. The circular details scope exclusions for research reports, reiterates that methodology does not exempt research services, prescribes registration procedures, fees, RAASB deposit requirements based on client counts, and sets out disclosure, recordkeeping and trading restrictions. Institutional investors/QIBs require disclosure of terms including MITC but not signed consent; distribution activities must be segregated or carried out at arm's length where research is provided on the same products, and proxy advisers must register and comply with specified disclosure and record obligations.

Self sealing permission for electronic container sealing requires approved premises, documentation, pre intimation and photographic evidence uploads.
Procedure prescribes a standardized regime for granting Self Sealing Permission (SSP) for electronic sealing of containerized exports at approved premises. Exporters must file prescribed annexures with GST, IEC, premises and authorized person documentation; jurisdictional officers will inspect and report promptly; approvals are issued by the Commissioner and validated in EDI. SSPs are premise specific, require pre intimation of stuffing, mandatory upload of stuffing and seal photographs to e Sanchit, remain subject to risk based examination, and may be withdrawn for non compliance.

Security Manual for Licensed Defence Industries requires licence holders to implement graded physical, personnel and cyber safeguards before production.
The SMLDI 2025 mandates that all companies holding Industrial Licences must comply with the Security Manual's provisions before commencing production; it designates CEO/Head as overall responsible and requires appointment and vetting of a CCSO and CISO, prescribes graded security controls by product category, detailed physical, personnel, material and information security measures, cyber security requirements (aligned with ISO 27001), reporting and audit obligations, and enforcement including actions under relevant statutes and possible licence suspension.

Continuation of MOOWR online applications on Invest India portal allows Customs Act submissions and jurisdictional processing to continue
The Invest India portal for the MOOWR Scheme remains authorised for submission of applications under the Customs Act; such applications shall be processed by jurisdictional Principal Commissioners/Commissioners of Customs in accordance with existing law. An alternative digital submission model is being developed and the application process will be transitioned to the new system with separate instructions. Circular No. 18/2025-Customs is withdrawn and field formations must notify trade associations and provide guidance to ensure smooth facilitation.

Export authorisation deadline for pharma grade sugar extended, allowing applications until the revised final cut off date.
The Directorate General of Foreign Trade extends the last date for submission of applications for Export Authorisation for Pharma Grade Sugar to July 31, 2025; this amendment continues Trade Notice No. 06/2025-26 dated June 18, 2025 and affirms that all other contents of the earlier notice remain unchanged, the extension issued with competent authority approval.

GST registration grievance redressal enables applicants to submit jurisdiction-specific registration issues through a dedicated email facility.
GST registration grievance redressal is facilitated through a dedicated email address for applicants and taxpayers within the Thiruvananthapuram Zone. Grievances must include the application reference number, the relevant Central or State jurisdiction, and a brief description of the issue. Commissioners are to publicise and operationalise the facility among officers and taxpayers, while trade associations and chambers of commerce are requested to disseminate it among their members.

Clearance without mandatory warehousing - goods shipped before authorisation may be cleared against a later authorisation before customs clearance.
Para 2.12 permits goods imported, shipped or arrived before issuance of an Authorisation to be cleared for home consumption against a subsequently issued Authorisation without mandatory warehousing, provided the Authorisation is obtained before customs clearance. The facility is not available for restricted items or items traded through state trading enterprises unless specifically allowed by DGFT.

Acceptance of electronic Certificate of Origin enables preferential tariff claims when e CoO meets prescribed format and verification.
Electronic Certificate of Origin issued by the Mauritius Issuing Authority is accepted for preferential tariff treatment under India Mauritius CECPA if issued in the prescribed format with authorised seal and signatures and meeting Notification No. 38/2021 requirements; authenticity may be verified via specimen seals, QR code, or the Issuing Authority's portal and doubtful cases referred to the FTA Cell. Importers or Customs brokers must upload the e CoO on e Sanchit, enter e CoO particulars when filing the bill of entry, and present a printed copy for cross checking as the defacement procedure, with ICES preventing reuse of the same reference number.

Customs license applications must be submitted directly to jurisdictional Commissioners after the Invest India portal was discontinued.
The Invest India digitized application for the MOOWR scheme is discontinued; applicants for a license under section 58 or permission to operate under section 65 of the Customs Act must submit the prescribed application and supporting documents directly to the jurisdictional Principal Commissioner/Commissioner of Customs, and field formations should guide trade on this change.

Export authorization flexibility: applicants may omit shipment and buyer details for Pharma Grade Sugar, amend before shipment.
The amendment renders the ANF-2N fields for Shipment Details and Foreign Buyer/Consignee Details optional at the application stage for export authorization of Pharma Grade Sugar, permitting use of generic entries such as any buyer or any port of discharge, and allows exporters to amend buyer-wise details after receiving an order and before actual export.

PAN inoperative relief: deductors/collectors exempted from higher TDS/TCS where PAN is cured within prescribed timelines.
The Board partially modifies prior guidance to relieve deductors/collectors from higher TDS/TCS liability under sections 206AA/206CC where PANs become operative through Aadhaar linkage within specified timelines: for payments from 01.04.2024 to 31.07.2025 if PAN is operative on or before 30.09.2025, and for payments on or after 01.08.2025 if PAN is made operative within two months from the end of the month of payment; in such cases withholding shall follow other provisions of Chapter XVII-B or XVII-BB.

Single Unified Multi Purpose Electronic Bond enables all India electronic bonds and e BG linking via ICEGATE and NeSL.
The Single Unified Multi Purpose Electronic Bond (SEB) enables a single All India electronic bond via ICEGATE with NeSL integration for e stamp and Aadhaar OTP e sign; users select obligations, scenarios and customs location, upload supporting documents, undergo officer review and then e stamp/e sign the bond. Integrated banks issue e BGs which can be fetched, validated and linked to SEBs on ICEGATE. Manual bonds/BGs are to be discontinued from 15.08.2025 except by limited approval under the prescribed interim manual filing process.

Jurisdiction reallocation of commercial tax divisions and enforcement units under Uttar Pradesh state tax administration
Jurisdiction over Commercial Tax Zones, Judicial Divisions, Commercial Tax Blocks and Corporate Circles, Mobile Squad Units, and Special Investigation Branch units under the State Tax Department, Uttar Pradesh is restructured by administrative order issued under Rule 3(3) of the Uttar Pradesh Value Added Tax Rules, 2008. The order assigns territorial jurisdiction for each listed zone and judicial division by reference to the corresponding blocks, circles, mobile squad units, and Special Investigation Branch units in the schedule. All earlier orders relating to the jurisdiction of Judicial Divisions are superseded.