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    Circulars
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    Operationalisation of the Inventory-based Cross-border E-Commerce Facilitation Framework under the Handbook of Procedures, 2023
    Show AI Summary
    Inventory-based cross-border e-commerce compliance requires exporter registration, seller visibility, traceable inventory, certified controls, and regulated returns.
    The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF 9A, maintain linked digital inventory records, ensure seller-declared goods match inventory, and secure destination-country compliance before export. Sellers must receive specified inventory visibility and timely seller-attributable export benefits. The framework regulates returned consignments, requires independent compliance certification and five-year record preservation, and provides a DGFT-based dispute-resolution process while preserving micro and small enterprise seller rights. Registration changes must be notified within 30 days, and non-compliance or false information may attract regulatory and legal action.
    Appointment of M/s Gateway Terminals India Pvt. Ltd. (GTI) as Customs Cargo Service Provider (CCSP) for the additional area allocated
    Show AI Summary
    Customs area expansion appoints the terminal operator as custodian and cargo service provider, subject to security and licence conditions.
    The additional land parcel allotted to M/s Gateway Terminals India Pvt. Ltd. is included in its existing Customs Area, and the operator is appointed custodian and Customs Cargo Service Provider for that area. The area may be used for authorised customs-related handling of EXIM cargo under the applicable licence. The provider must comply with customs and cargo-handling requirements, maintain prescribed security and infrastructure, and obtain prior approval for changes in layout, boundary or use. Approval remains co-terminus with the land licence unless earlier modified, withdrawn or cancelled.
    Amendment to the Standard Operating Procedure (SOP) prescribed under Public Notice No. 47/2026 dated 17.04.2026 for movement of International Transshipment-FCL (ITP-FCL) containers between Port Terminals and designated CFSs
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    International transshipment container movement replaces gate verification with terminal operator checks while preserving customs control and discrepancy reporting.
    International Transshipment-FCL container movement between Port Terminals and designated CFSs no longer requires physical verification by the Preventive Officer at the terminal gate. Port Terminal Operators must verify container numbers and seal integrity, using the EIR copy for exit movements. Customs control continues through the Custodian-cum-Carrier Bond. Container-number or seal discrepancies must be reported immediately to the jurisdictional AC/DC, and further processing requires permission of the proper officer. Other SOP requirements and Customs Act checks remain applicable.
    Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals
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    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.
    Extension of timeline for enrolment with PaRRVA as specified in SEBI Circular No. HO/38/14/(4)2026-MIRSD-POD/I/10557/2026 dated April 29, 2026
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    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.
    Inviting TRQ Applications under India-Oman Comprehensive Economic Partnership Agreement (CEPA) for Financial Year (FY) 2026-27
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    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.
    Fixation of new seven Standard Input Output Norms (SIONs) at SION No. No. A-3708, A-3709, A-3710, A-3711, A-3712, A-3713 & A-3714 under "Chemical and Allied Product" (Product Code-'A')
    Show AI Summary
    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.
    Issuance of Public Notice in respect of M/s.Chandra CFS and Terminal Operators Pvt. Ltd. - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for goods imported/exported through Kamarajar Port, Ennore
    Show AI Summary
    Custodianship of import and export cargo extends to Kamarajar Port operations, subject to customs cargo-handling compliance requirements.
    M/s. Chandra CFS and Terminal Operators Pvt. Ltd. is appointed as custodian of imported goods landed at Kamarajar Port, Ennore and received at its container freight station, until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from the port. The entity must comply with Section 45 of the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
    Issuance of Public Notice in respect of M/s. Chandra CFS and Terminal Operators Pvt. Ltd. - Declaration of 'Customs Area' under Section 8(b) of the Customs Act, 1962 for handling Import and Export Cargo pertaining to M/s. Kamarajar Port, Ennore
    Show AI Summary
    Customs area declaration permits designated premises to handle import and export cargo subject to cargo-handling regulations and notified procedures.
    Customs area status is declared for the premises of M/s. Chandra CFS and Terminal Operators Pvt. Ltd. under section 8(b) of the Customs Act, 1962. The area may handle imported FCL and LCL cargo, other than passenger unaccompanied baggage, arriving from Kamarajar Port, and export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.
    Issuance of Public Notice in respect of M/s. All Cargo Terminals Ltd. CFS - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for goods imported/exported through Kamarajar Port, Ennore
    Show AI Summary
    Customs cargo custodianship extends to imported and export goods handled through the container freight station serving Kamarajar Port.
    All Cargo Terminals Ltd. is appointed as custodian under Section 45(1) of the Customs Act, 1962 for imported goods landed at Kamarajar Port and received at its container freight station until clearance for home consumption, warehousing or transhipment. It is also custodian of export cargo received at the facility until export. The custodian must comply with Section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
    Issuance of Public Notice in respect of M/s. All Cargo Terminals Ltd. CFS - Declaration of 'Customs Area' under Section 8(b) of the Customs Act, 1962 for handling Import and Export Cargo pertaining to M/s. Kamarajar Port, Ennore
    Show AI Summary
    Customs Area declaration enables All Cargo Terminals to handle designated import and export cargo under prescribed cargo-handling regulations.
    The premises of M/s. All Cargo Terminals Ltd. at Ernavoor are declared a Customs Area under section 8(b) of the Customs Act, 1962, for imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.
    Issuance of Public Notice in respect of M/s. Sattva CFS and Logistics Pvt Ltd. CFS
    Show AI Summary
    Customs custodianship authorises container freight station control over import and export cargo pending statutory clearance or export.
    Customs custodianship is conferred on M/s. Sattva CFS and Logistics Pvt Ltd. for imported goods landed at Kamarajar Port and received at its container freight station until clearance for home consumption, warehousing, or transhipment. It is also appointed custodian of export cargo received at its premises until export. The custodian must comply with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
    Extension of timelines with respect to compliance of Digital Accessibility Circulars
    Show AI Summary
    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.
    Appointment of Custodian for Import and Export Cargo – M/s. Sattva Hi-Tech & Conware Pvt. Ltd.
    Show AI Summary
    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.
    Issuance of Public Notice in respect of M/s. Sattva Hi-Tech & Conware Pvt Ltd. CFS
    Show AI Summary
    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.
    ‘Green-Channel: AIF Rollout Upon Document Acknowledgement’ (GARUDA) Mechanism for Processing of Placement Memorandum of Alternative Investment Funds (AIFs) filed with SEBI
    Show AI Summary
    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.
    Automation of Refund Application and Processing for Courier Imports through Express Cargo Clearance System (ECCS)
    Show AI Summary
    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.
    Appointment of CAPIO and CPIO under the jurisdiction of the Office of the Commissioner of Customs, Chennai Audit Commissionerate
    Show AI Summary
    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.
    Reconstitution of Benches and Revised Classification of Categories of Cases in the Goods and Services Tax Appellate Tribunal (GSTAT)
    Show AI Summary
    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.
    Designation of CPIO under RTI Act, 2005 for Chennai Air Cargo Commissionerate
    Show AI Summary
    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.

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      Supplementary refund claims.

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      Supplementary refund claims barred after final assessment; commissioner cannot use s.264 to entertain them under law.
      Supplementary refund claims cannot be entertained by Income tax Officers after an assessment has been completed and become final; the Commissioner ... Summary

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      ActsIncome Tax