Digital payments mandate requires all Department of Commerce subordinate offices to use online receipts and disbursements only.
Mandate requiring digital receipts and payments directs that all payments and fee transactions, including disbursements to scheme beneficiaries, be executed in online/digital form only, excluding instruments such as demand drafts and cheques. Zonal Development Commissioners must ensure full implementation across Department of Commerce offices, subordinate and attached bodies, CPSUs, boards, autonomous bodies, and educational institutes, and furnish reports on action taken to demonstrate compliance.

Extension of SEZ approvals and LoAs conditioned on production, export performance and prohibition of DTA sales until obligations are met.
BoA extended formal approval and various Letters of Approval for SEZ developers and units subject to procedural conditions, contiguity and performance reviews; granted co developer status under standard SEZ terms; approved two new SEZ proposals (an IT/ITES biomedical/IT services SEZ and a footwear manufacturing SEZ); conditionally renewed LoAs for plastic recycling units that showed production and some exports while prohibiting DTA sales until NFE and export shortfalls are remedied and confirmed by the Development Commissioner; and authorised a boundary fence and conditional import of ferro manganese slag with environmental compliance.

Permission for domestic procurement of restricted items enables SEZ developers to source sand and soil domestically subject to compliance.
Supply of sand and soil from the Domestic Tariff Area to SEZ developers or units is treated as export but classified as restricted. BoA historically required prior approval, imposing conditions that items be actually used and environmental and statutory obligations be met. Temporary delegation allowed Development Commissioners to permit such procurement subject to actual use, environmental compliance and post-facto BoA ratification. BoA has now delegated its power to DC to allow DTA supply of sand and soil for construction or infrastructure in SEZs, conditional on actual use and compliance with environmental and statutory obligations.

Work from Home permission under SEZ rules: formal WFH schemes required, approved if unresponded within prescribed period.
Implementation of Rule 43A requires units to adopt a formal WFH Scheme and notify the Development Commissioner at least fifteen days before implementation, submitting a covering note with employee counts, categories eligible for WFH, duration (up to one year per application), an undertaking to ensure physical attendance consistent with approved percentages, and details of employees when WFH covers half or more of the workforce. An accompanying spreadsheet must list eligible employees, identification details, asset assignments, and individualized WFH durations. Applications are processed within fifteen days and are deemed approved if no response is received.

SEZ approvals expand co-developer recognitions and LoA extensions, while delegating restricted procurement decisions to development commissioners.
Board approved extensions of Letters of Approval and multiple co-developer recognitions subject to execution of co-developer agreements, standard SEZ Act and Rules conditions and tax/customs observations; authorised formal approval for an IT/ITES SEZ; cancelled a co-developer designation subject to statutory compliance; granted a one time ex post facto import approval conditioned on exclusive export of resultant goods; conditioned renewal of plastic recycling unit LoAs on Net Foreign Exchange and export/tonnage criteria; delegated permission to Development Commissioners to allow restricted sand and soil supplies for SEZ infrastructure use; and approved transfer of a developer LoA subject to tax clearance and continuity conditions.

Export duty on DTA to SEZ supplies requires filing a Bill of Export and payment before goods enter the zone.
Supplies from the Domestic Tariff Area to a SEZ unit attract export duty where leviable; SEZ units must file a Bill of Export on SEZ Online with requisite documents and a self-assessment of duty, have the Bill processed by the assessing officer, discharge the duty liability, and present an assessed Bill of Export plus proof of duty payment to the gate officer for entry of goods into the zone. Advance filing and payment are recommended to avoid delays.

SEZ approvals: conditional extensions, co developer authorisations and area changes emphasising land contiguity and compliance.
The Board of Approval addressed ratification of prior minutes, monitored pending proceedings against a director linked to a developer, and processed requests under the SEZ Rules for extensions of LoAs, co developer approvals, setting up and expansion of SEZs, area additions, cancellations and sector reclassification. Extensions and area increases were conditioned on land contiguity and compliance; co developer approvals required execution of agreements and adherence to SEZ Act and Rules and tax/customs observations. A tobacco manufacturing industrial licence within an SEZ was authorised subject to technology, pollution, indigenous input and export only conditions.

Co-developer approvals and LoA extensions confirmed, subject to tax and customs conditions and DoC leasing instructions.
The Board approved extensions of formal approvals, Letters of Approval, and in principle approvals for multiple SEZ developers and units, and granted co developer status to several entities for defined infrastructure, operational and service roles. All approvals are subject to execution of co developer agreements, standard SEZ Act and Rules conditions, and explicit compliance with the conditions and observations of CBDT and CBIC; lease periods must follow DoC Instruction No. 98. The Board deferred a restricted items FTWZ request and recommended conditional renewal of plastic recycling LoAs pending MoEF&CC/CPCB audit and regulatory compliance.

SEZ approvals and co-developer authorisations extended and conditionally granted, with lapsed LoAs rejected and cancellations ordered.
Board of Approval administered SEZ governance by ratifying prior minutes, granting conditional extensions of formal approvals and LoAs, rejecting an expired LoA under Rule 19(5) of the SEZ Rules, 2006, directing Development Commissioners to list and action long-lapsed LoAs, approving multiple co-developer statuses subject to standard SEZ Act and Rules terms and DoC Instruction No. 98 lease-period compliance, cancelling certain co-developer approvals with revenue and indemnity safeguards, and declining a job-work permission due to binding quantitative import restrictions.