Ex-bond bill validation under Section 61: new ICES mapping and BE message requirements prevent interest on home-clearance after warehouse manufacturing.
ICES changes require IEC-warehouse mapping to record warehouses licensed under MOOWR and validate Ex-Bond Bills of Entry filed with a Section 65 declaration so items cleared for home consumption after manufacturing attract no interest; the BE_ITEM_SW_CTRL table and updated BE message format must be used for each item, and ACB role functionality allows re-crediting the Warehouse BE ledger on export by entering Shipping Bill details.

Unit of Quantity Code mismatch relief allows filing of export shipping bills despite non matching licence UQCs during a transitional period.
The system now permits filing of Shipping Bills where the item UQC does not match the UQC in the corresponding licence, subject to a limited transitional relaxation. Exporters must declare standard UQCs in the Shipping Bill item table while recording quantities in the licence table in the licence's UQC. Affected licences are to be amended and retransmitted with standard UQCs; operational issues should be reported to the Additional Commissioner and the measure is a standing order for officers.

Unit of Quantity Code flexibility allows filing of export Shipping Bills despite UQC mismatch, with standard UQCs required in item entries.
Customs has permitted filing of export Shipping Bills even when the item UQC in the Shipping Bill does not match the UQC shown in the associated licence by modifying system validations; exporters must nevertheless declare standard UQCs in the Shipping Bill item table and record licence quantities in the licence table using the licence UQC. The concession is time-limited to licence Shipping Bills filed within the announced relaxation period, with future licences to use standard UQCs and operational issues reportable to the Additional Commissioner.

Customs rules require importers to provide detailed origin information and enable verification of Certificates of Origin for preferential claims.
Guidelines implement section 28DA and CAROTAR, 2020 requiring importers claiming preferential rates to hold and furnish specified information and COO support demonstrating compliance with Rules of Origin; customs must first request information from importers and may then seek verification from the Board's nodal point when doubts on genuineness or origin persist. Procedural requirements include representative COO selection, Commissioner approval for verification requests, prescribed timelines, referral to Risk Management Centre for non-compliance, and mandatory ICES data fields, eSanchit COO upload with IRN, and defacement of COOs before out-of-charge.

Import documentation: ICES mandates COO upload with IRN, CUF02 declaration, defacement marking; Sec65 Ex Bond items exempt from interest.
ICES requires IEC Warehouse mapping to validate Ex Bond Bills of Entry for goods manufactured in Section 65 warehouses; new BE item fields must be furnished item wise so such Ex Bond BE filings attract no interest. ICES also mandates item level declarations and mandatory upload of the Certificate of Origin with IRN when claiming preferential rates, a CUF02 self declaration per item, and system marking of COO defacement before Out of Charge. These operational changes take effect 21.09.2020.

Certificate of Origin requirements: upload COO with IRN, itemwise declarations, and mandatory defacement before release.
Importers claiming a preferential rate under trade agreements must make itemwise declarations in the Bill of Entry and upload the corresponding Certificate of Origin (COO) to eSanchit with IRN. Bills must record issuing country code, COO number and issue date, origin criterion (COWO/COOG/COOP) and accumulation/cumulation status; transit country must be declared when applicable. A mandatory system marking of COO defacement is required before Out of Charge; these measures take effect from 21.09.2020.

Importer duty of care for origin documentation requires provision of information and may trigger compulsory verifications.
Section 28DA and CAROTAR, 2020 require importers to retain and supply prescribed minimum information supporting a claim for preferential tariff treatment; authorities must call for that information before initiating verification with partner countries. Mere presentation of a Certificate of Origin does not absolve the importer of the duty to exercise reasonable care; failure to provide information or exercise reasonable care will be reported to RMCC and may result in compulsory verification of subsequent consignments until adequate controls are demonstrated.

Manufacturing and other operations in a Warehouse Regulations: ICES updated to waive interest on Ex Bond home clearances.
ICES has been updated to support MOOWR interest waiver for Ex Bond Bills of Entry from Section 65 warehouses by adding an IEC-Warehouse mapping option under the AC (Bonds) role to validate Sec 65 declarations, and by uploading a revised Bill of Entry message format with item level BE ITEM SW CTRL fields (Annexure I). Items properly declared under the new format will not attract interest. A re crediting option for the Warehouse BE ledger on re export via Exports details of WHBE has been added. Changes are effective from 21.09.2020.

Warehouse manufacturing: Ex-Bond bills from Sec65 warehouses attract no interest; ICES mapping and BE field updates effective 21.09.2020.
No interest is leviable on Ex Bond Bills of Entry for home consumption where manufacturing occurred in a Section 65 warehouse. ICES now requires IEC Warehouse mapping (enter IEC and 10 digit warehouse code) to validate Sec65 declarations, an updated BE message format with item level fields (fixed 'SEC65' control code, warehouse code, warehousing date, GST invoice and finished product details) for Ex Bond BEs, and an option to re credit the WBE ledger on re export by entering shipping bill details. Changes effective 21.09.2020.

Importer duty of care requires documented origin evidence and may trigger compulsory verification of subsequent consignments.
Importers claiming preferential duty must retain and furnish prescribed minimum information demonstrating how Rules of Origin criteria, including regional value content and product specific rules, are met; authorities should seek this information from the importer before initiating verification with the exporting country. Submission of a Certificate of Origin does not absolve the importer from exercising reasonable care for accuracy; failure to provide information or exercise reasonable care must be reported to the Risk Management Centre to trigger compulsory verification of subsequent consignments until adequate controls are demonstrated.

Verification of Certificates of Origin: new procedures require importer due diligence and enable cross border verification under CAROTAR.
The guidelines require importers to maintain and produce prescribed minimum information to substantiate preferential origin claims; if doubts remain about authenticity or whether goods meet Rules of Origin, customs must seek importer information first and, failing satisfaction, refer representative Certificates of Origin for verification through the Board's nodal point. Failure to provide information or exercise due diligence is reported to the Risk Management Centre to trigger compulsory verification of future consignments until adequate controls are shown. Field SOPs, timelines, signature repositories, communication channels, and training measures are prescribed.

Reasonable care in origin claims - importers must document origin compliance and risk triggering compulsory verification procedures.
Procedural guidelines require importers to retain specified minimum information proving compliance with the Rules of Origin and to exercise reasonable care in origin claims; where information is deficient or care is lacking, authorities may invoke compulsory verification of subsequent consignments. Verification must follow standard operating procedures: seek information from the importer first, prepare comprehensive verification proposals approved by the jurisdictional commissioner, forward representative Certificates of Origin with supporting documents to the Board's designated nodal point, and monitor timelines and responses while using the ICES repository for specimen signatures/seals.

Physical verification of business premises governs Aadhaar-linked registration scrutiny, reporting, and the prohibition on deemed registration without Aadhaar.
Physical verification of business premises is to be applied uniformly for registration under the RGST Rules, 2017. Where Aadhaar is not furnished, registration should ordinarily follow physical verification; document-based registration instead requires prior approval from the concerned Additional Commissioner (Administration). Written permission is required for verification visits in notified or high-risk cases, and reports with photographs must be cross-verified and uploaded in FORM GST REG-30. Deemed registration should generally be avoided and is prohibited where Aadhaar has not been furnished.

Interest on net cash tax liability to be recovered administratively; notices based on gross liability to be held pending amendment.
Field formations are instructed to recover interest only on the net cash tax liability - i.e., tax paid by debiting the electronic cash ledger or payable through the cash ledger - for the earlier GST period; show cause notices issued on gross tax payable should be kept in the call book pending the retrospective amendment of section 50.

Survey powers under section 133A require senior approval and must be used only as a last resort.
The order imposes an approval regime for conduct of survey u/s 133A: International Taxation charges need CCsIT (International Taxation) approval or CCIT (International Taxation) where no CCsIT exists; TDS charges need CCsIT (TDS) approval or Pr. CCsIT where no CCsIT exists; Central charges need CCIT (Central)/DGIT (Investigation) approval and collaboration with the investigation wing. Approving officers must ensure all other possibilities are exhausted and that survey is a last resort.

Uniform NAV applicability: closing NAV applies when funds are available, with strengthened OMS controls and allocation safeguards.
Subscriptions (except liquid and overnight schemes) receive closing NAV on the day funds are available; AMCs must adopt board and trustee approved written policies detailing OMS use, scheme wise order placement, inbuilt regulatory limits, dedicated dealers, dealing room controls, concrete pooled order allocation rules with pro rata weighted average pricing, constrained deviations requiring multi officer written approvals, segregation of margins/collaterals among schemes, and system based monitoring with audit trails, time stamping and trustee reporting of non compliance.

No interest on Ex-Bond bills for goods cleared after manufacturing in licensed Section 65 warehouses; ICES BE format updated.
No interest applies to Ex-Bond Bills of Entry for goods cleared after manufacturing in a licensed Section 65 warehouse; ICES now includes an IEC Warehouse mapping feature under the AC (Bonds) role to validate Section 65 declarations, and the BE_ITEM_SW_CTRL table and BE message format have been amended to require additional item-level information for such Ex-Bond BEs. A provision to re credit the Warehouse BE ledger on re export via Exports details of WHBE has also been added, and the changes are effective from 21.09.2020.

Certificate of Origin compliance determines preferential duty claims through item-wise Bill of Entry declarations, electronic upload, and pre-clearance defacement.
Preferential-rate duty claims under trade agreements require item-wise Bill of Entry declarations, including Certificate of Origin particulars, origin criteria, and accumulation or cumulation status. Each preferential item must be supported by electronic upload of the relevant Certificate of Origin through eSanchit and entry of its IRN in the supporting-document table. Importers must make the CUF02 self-declaration that goods qualify as originating goods. Each uploaded Certificate of Origin must be marked as defaced before Out of Charge can be granted.

Foreign investment cap in defence raised under automatic route; government approval required beyond higher threshold, with security review.
The policy raises the automatic-route foreign equity ceiling for the defence industry and retains government approval beyond the new ceiling where access to modern technology or other specified reasons exist. Licence applications remain subject to inter-ministerial consultation; foreign investment requires security clearance and may be reviewed on national security grounds. Companies not holding an industrial licence must file a mandatory declaration with the Ministry of Defence within thirty days if foreign infusion alters ownership up to the lower threshold, while proposals to increase FDI beyond that lower threshold require government approval. Investee entities must ensure in country design, development, manufacturing, maintenance and life cycle support capabilities.

Compulsory selection for complete scrutiny allocates specified case categories to Central Charges or the National e Assessment Centre for assessment.
Guidelines set parameters for compulsory selection of returns for Complete Scrutiny under the Faceless Assessment Scheme, 2020: survey, search and seizure, notices calling for return, reassessment notices, and registration/approval claim cases are categorized. Where impounded material or certain search/seizure aspects exist, matters must be transferred to Central Charges after issuance of the assessment notice; where no impounded material or where returns were filed, proceedings are to be conducted by the National e Assessment Centre, with required Survey Report uploads to ITBA.