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-only inventory-based e-commerce is permitted for Indian-made goods, removing applicable business-to-consumer and inventory-model restrictions.
Foreign direct investment policy permits an e-commerce entity to use an inventory-based e-commerce model exclusively to export goods or products manufactured or produced in India. Such exports must comply with the applicable Foreign Trade Policy, Handbook of Procedures, and foreign-exchange regulations governing exports. Existing restrictions on business-to-consumer and inventory-based e-commerce do not apply to this export-only model from the date of the relevant foreign-exchange 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.

Hybrid GST appellate hearings begin at Jaipur Bench, with daily case listings available through the e-filing portal.
GSTAT Jaipur Bench will commence hybrid-mode hearings from 27 July 2026 at its temporary Jaipur office. The arrangement concerns taxpayers, departmental authorities, authorised representatives and other concerned parties. Daily cause lists for matters before the Bench will be published under the Cause List tab on the GSTAT e-filing portal, which stakeholders should check regularly for listing updates.

Additional GST Circle charges assigned to designated tax officers until regular appointments are made, requiring immediate implementation.
Additional charge of GST Circles has been assigned to designated Assistant State Taxes and Excise Officers and a State Taxes and Excise Officer alongside their existing duties. The arrangements cover specified GST Circles and are temporary, remaining effective until regular postings are made in those circles. The in-charge or controlling officer of the concerned wing must ensure immediate implementation.

RFID sealing for SEZ export containers ensures uniform gateway-port acceptance without additional sealing requirements under the customs risk-based framework.
SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports, without additional sealing requirements. The instruction addresses inconsistent sealing practices and recognises self-sealing and RFID e-seals under a risk-based customs framework. Liner seals affixed by shipping lines are not substitutes for customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures.

Export transshipment permission enables bonded trucking of air cargo under sealed trucks, subject to bond liability and compliance conditions.
Export transshipment permission is renewed for bonded road movement of air export cargo from Air Cargo Complex, Kolkata to customs-notified destinations through closed-body trucks under ECTS seal. The permission remains valid for three years or until expiry of the export transshipment bond, whichever is earlier. Bond liability is debited on cargo removal and restored on delivery to destination Customs. The transshipper is liable for shortages or pilferage and consequential amounts. Operations are governed by the applicable customs transit, cargo-handling and foreign trade framework, and permission remains subject to compliance and possible withdrawal after hearing.

ISIN-level freezing of promoter holdings during buy-backs permits tendering and pre-existing encumbrance invocation while maintaining the freeze.
Promoter and promoter-group holdings, including associates, must be frozen at the ISIN level from approval of a buy-back until closure of the offer. Tendering securities in a tender-offer buy-back and invocation of encumbrances created before the buy-back period remain permitted. Depositories must implement an operational framework covering freeze instructions, ISIN-level modalities, tendering, and invocation or release of pre-existing encumbrances; securities so invoked or released remain frozen. Listed companies and market intermediaries must comply with the framework.

SIF distribution certification now requires Series-V-D, with transitional recognition for existing derivatives certificate holders and continuing compliance oversight.
Persons engaged in the sale or distribution of SIF products must hold a valid NISM Series-V-D Mutual Fund-Specialized Investment Fund Distributors Certification, which also permits distribution of mutual fund products without separate Series V-A certification. Persons distributing only mutual fund products must continue to hold Series V-A certification. The Series XIII Common Derivatives Certification requirement for SIF distribution ceases after September 21, 2026, subject to a transitional arrangement for specified existing certificate holders. AMFI and asset management companies must ensure compliance by distributors and agents.

De minimis RCMC exemption for eligible low-value exports is proposed to promote postal, courier and emerging export channels.
A proposed de minimis exemption under paragraph 2.57(c) of the Foreign Trade Policy, 2023 would remove the RCMC or Certificate of Registration requirement for eligible low-value export consignments when applying for authorisations, benefits or concessions. The exemption is intended to promote small-value exports through postal, courier and emerging channels, but excludes restricted ITC (HS) items. Stakeholder comments have been invited on the proposed amendment.

Drug export compliance requires differentiated documentation, CDSCO verification, and prior NOC-based licensing for unapproved, new or banned drugs.
Manufacturer exporters of drugs other than unapproved, new or banned drugs must upload prescribed export documents through e-Sanchit. Non-manufacturer exporters must obtain an ADC/CDSCO export NOC after submission and verification of relevant documents, on which Customs ordinarily relies. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through SUGAM must precede the State Licensing Authority manufacturing licence, and shipping bill details must match the NOC. A limited interim relaxation permits post facto CDSCO NOCs until 30 September 2026 where specified approvals are valid.

Tariff Rate Quota applications open for new completely built vehicle imports under the India-United Kingdom trade agreement.
Tariff Rate Quota allocation applications under the India-United Kingdom Comprehensive Economic and Trade Agreement for calendar year 2026 are invited for specified new completely built unit passenger vehicles and non-electric, non-hydrogen goods transport vehicles. Passenger vehicles must not have been registered anywhere before importation and are covered across specified engine-capacity categories. Imports remain subject to the allocation arrangements and procedure in Annexure VII of Appendix 2A to the Foreign Trade Policy, 2023.

Centralized GST taxpayer administration is under review to streamline oversight of multiple registrations sharing the same PAN.
Centralized administration of taxpayers sharing a common PAN and holding multiple GSTINs under different Central Tax jurisdictions is being examined to streamline GST administration. The Working Group will assess multiple-administration difficulties, evaluate centralized registration models and international practices, and recommend whether the arrangement should be optional or mandatory. It will define taxpayer coverage, recommend jurisdiction-allocation criteria, and identify required administrative, legal and system-level changes, including organisational and manpower implications. An implementation roadmap and draft proposals are to be prepared.