Service Tax Certificate for transportation of goods by rail enables claim of CENVAT credit without enclosing railway receipts.
The circular removes the requirement to enclose photocopies of railway receipts with the STTG Certificate for availing CENVAT credit and prescribes that Railways issue the STTG Certificate to the rail customer recording customer details, number of RRs, total service tax/cess paid, Service Tax code, registration number and certifying authority; a certified annexure shall list RR level details. Consignor paid tax may be claimed by consignor on an STTG Certificate or transferred to consignee via consignee wise STTG Certificates; consolidated and consignee wise certificates are mutually exclusive.

Single Window clearance automates PGA referrals and waives NOC for low-risk food consignments, subject to risk-based checks.
SWIFT routes integrated Bills of Entry automatically to PGAs for NOCs while allowing concurrent Customs processing. The RMS applies risk-based selectivity so low-risk consignments have PGA NOC requirements waived and are annotated accordingly; Customs must not manually refer these consignments to PGAs except with Assistant/Deputy Commissioner approval. The RMS will also issue documentary, inspection and sampling instructions based on PGA delegations. Importers and brokers must accurately declare end-use and product details in the Integrated Declaration to ensure correct automated processing.

Rebate of State Levies: exporters may opt into ROSL via shipping bill scheme codes to receive automatic rebate credits.
The ROSL scheme, effective 20 September 2016, permits exporters to elect rebates of State levies on textile garments by selecting prescribed scheme codes in the shipping bill (selection on EDI shipping bills is the sole claim method); rebates are calculated on FOB value using scheme rates and caps, displayed at item and shipping-bill levels and paid to the exporter's registered drawback account in parallel with drawback disbursal, with eligibility declarations printed on the checklist and status shown on ICEGATE.

Rebate of State Levies scheme requires exporters to opt via shipping bill scheme code; rebate credited to drawback account.
Implementation of Rebate of State Levies (ROSL) scheme provides a voluntary central rebate of specified State levies for textile garment exports; exporters must opt by selecting the prescribed scheme code on the EDI shipping bill, which serves as the exclusive claim and declaration. Rebate is calculated on FOB value per notified rates and caps and is disbursed into the exporter's bank account registered for drawback, processed in parallel to drawback and visible on ICEGATE. System and checklist changes require RES vendor compliance and inclusion of a declaration confirming non-duplication of claims.

Intelligence dossier submission requirement: agencies must step up forwarding of dossiers and file an action report to the Board.
Directive requiring investigation leadership to increase the frequency and quality of dossier submissions to the central economic intelligence institution and to furnish an action taken report to the Board within the timeframe specified, reiterating prior communications and supervisory follow up after an economic intelligence council meeting.

Rebate of State Levies scheme requires item-level scheme-code opt-in on shipping bills to claim rebate credited to drawback account.
The ROSL scheme provides an optional central rebate for specified state levies on textile garments; exporters must opt in by selecting prescribed scheme codes at the item level on the EDI shipping bill, which constitutes the claim and declaration of eligibility. Rebate is calculated on FOB value using scheme rates and caps and is credited to the exporter's registered drawback account after processing. Shipping bills with LEO on or after the effective date are eligible if scheme codes are inserted; system and RES vendor changes reflect ROSL amounts and required declarations.

Goods and Services Tax implementation requires administrative reorganisation and strengthened IT and training for effective rollout.
Implementation of the Goods and Services Tax requires administrative reorganisation, extensive training, stakeholder engagement and upgraded IT infrastructure. The board will continue to administer central components of indirect taxation while integrating excise and service tax functions into the GST framework; selected central duties on specified commodities remain outside GST. Operational steps include strengthening systems capacity, inter agency personnel secondment, and prioritising training and outreach to ensure compliance and effective rollout.

Settlement Guarantee Fund norms maintained where unmodified, with exchanges required to notify members and publish continued provisions.
Settlement Guarantee Fund requirements, stress testing procedures for SGF adequacy, and Base Minimum Capital norms previously prescribed for national commodity derivatives exchanges continue in force to the extent not modified by subsequent regulatory amendments; recent changes removing the annual cap on exchange contributions to SGF and revising BMC for members supersede inconsistent legacy provisions. Exchanges must notify members and disseminate the continued provisions on their websites.

Unique Client Code requirement makes PAN the mandatory identifier for commodity derivatives trading, with penalties for noncompliance.
Mandatory implementation of a Unique Client Code (UCC) requires members of commodity derivatives exchanges to collect, verify and upload clients' Permanent Account Number (PAN) as the sole identification for trading, subject to specified exemptions. Members must verify PAN with originals and the Income Tax Department database, retain copies, update client particulars monthly within seven working days of the following month, and exchanges must maintain a seven year historical database. Noncompliance attracts a trade penalty transferred to the Investor Protection Fund and potential member suspension for delayed uploads.

Task Force on Innovation to assess and recommend measures strengthening India's innovation ecosystem and improve Global Innovation Index ranking.
A Task Force on Innovation is constituted to strengthen India's innovation ecosystem and improve its Global Innovation Index ranking by soliciting public suggestions via crowdsourcing. Membership includes industry, academic and government representatives with DIPP provision of logistics, conference facilities and secretarial support. The Terms of Reference direct assessment of India's innovation position, review of GII challenges, consideration of public ideas, evaluation of university contributions, and formulation of recommendations. Outstation members will receive domestic TA/DA for meetings. The Task Force must submit its report to DIPP within two months of formation.

Direct Port Delivery: port terminals must not require security deposits and must register as Customs Cargo Service Providers.
Direct Port Delivery operations are governed by the Handling of Cargo in Customs Areas Regulations, 2009, which define Customs Cargo Service Providers and require CCSPs to provide infrastructure, equipment, manpower and other facilities specified by the Commissioner, to comply with the Act and subordinate instruments, and to permit the Commissioner to regulate entry of goods for efficient handling; port terminals must register as CCSPs, must not mandate security deposits for DPD registration, must return any such deposits, and must publish schedules of charges for services in customs areas.

Drawback entitlement clarified: Customs portion admissible where excise input rebate (except diesel) is taken, subject to specified caps.
Customs component of AIR drawback is available even if rebate of Central Excise duty on raw materials is taken under Rule 18 or inputs are procured duty-free under Rule 19(2); in such cases Customs portion is admissible as per specified rates and caps, except where input-stage rebate or duty-free procurement applies to diesel, in which event no drawback is admissible. ARE-2 declaration (d) and related instructions have been amended to reflect this position, and officers must deny or recover excise on diesel where declarations are breached.

Exemption for EOU supplies to Advance Licence holders: such DTA clearances remain duty-free without input-duty reversal or recovery.
Supplies of goods manufactured by EOUs to Advance Licence/Authorisation holders in DTA are exempt from Central Excise duty and the second proviso to para 6 of notification no. 22/2003-CE and the proviso to para 3 of notification no. 52/2003-Cus do not apply; such clearances are treated as import substitution and the export obligation and recovery for default lie on the Advance Licence/Authorisation holder.

Transmission of securities procedures standardized; exchanges and depositories must amend rules and comply within the prescribed period.
The circular mandates amendment of prior transmission guidance and directs stock exchanges and depositories to update listing agreements, byelaws and rules to implement simplified transmission procedures. Annexure A sets documentary requirements for physical securities transmission: nominee transmission requires a signed request, attested death certificate and PAN (with limited substitution); transmission without a nominee requires an affidavit of legal heirs and, depending on holding value, either succession documentation or specified alternatives such as NOC(s) and an indemnity bond.

Risk-based NOC waiver for low-risk consignments allows clearance without PGA approval; exceptions require senior officer authorization.
Under the Single Window, automated risk-based selectivity will refer Bills of Entry to PGAs for NOCs based on risk; low-risk consignments will have PGA NOCs waived with an on-screen and printed waiver message, and Customs officers must not manually refer such consignments except with Assistant/Deputy Commissioner approval. The RMS will issue instructions for documentary checks, inspections and sampling, and importers and brokers must accurately declare end-use and product details in the Integrated Declaration.

Income Declaration Scheme deadline: counters to remain open until midnight to permit declarations filed on last day.
The memorandum directs Principal Chief Commissioners of Income Tax to keep counters receiving declarations under the Income Declaration Scheme (I.D.S.), 2016 open until midnight of the Scheme's final day to facilitate filing beyond normal office hours.

Eligibility under Income Declaration Scheme clarified: completed proceedings allow declarations except for income already assessed.
Declarations under the Income Declaration Scheme are permitted for assessment years when notices were served on or before the cut-off if the proceedings have been completed and the declaration period remains open, but the declarant cannot declare income that was the subject of the assessment order; cases where search, seizure or survey have left the period for issuance of notices unexpired remain ineligible.

Streamlined boarding procedure requires shipping agents to notify customs in advance and secure officer endorsement after boarding.
Shipping agents must give advance notification of berthing time and vessel details to the Section Officer/(R&I) Officer, keep requisite documents ready for scrutiny, and advise masters to submit a prescribed feedback form. Boarding Officers will endorse commencement of operations by signing the Application for Entry Inward/Arrival Report immediately after boarding. The notice includes a feedback form template for vessel and officer details, qualitative ratings, grievance contacts, and a directive against offering compliments to customs officers.

Export Promotion Schemes: permit import/export via ICD Tumb with specified exclusions and procedural compliance required.
Permission is granted for import and export of permissible goods through ICD, Tumb under EPCG, Advance Authorisation and Duty Free Import Authorisation schemes, with exclusions (certain polyester and nylon products, related fabrics, synthetic waste, and non ferrous metal) and conditions: assessment of Bills of Entry/Shipping Bills by at least Assistant/Deputy Commissioner rank; chemical analysis sampling for synthetic textiles at designated laboratories; selective test weighing; submission of shipping documents three working days in advance; and production of Release Advice for import licences when required.

Steering Committee constitution for National CSR Award established to oversee implementation, selection committee, verification and jury processes.
Constitution of a Steering Committee chaired by the Secretary, MCA, comprising senior MCA officers, Department of Public Enterprises representation, IICA, industry chamber and professional body representatives, with the IICA nodal officer as Member Convener, to oversee establishment and execution of the National CSR Award. Its Terms of Reference include approving the Implementation Strategy and Memorandum of Understanding, constituting the Selection Committee and its terms, approving external agencies for field verification, recommending a Grand Jury panel and terms, and receiving the final awardee list.