Export rebate treatment allows full FOB-based benefits for RoDTEP and RoSCTL despite short realisation conditions.
Clarification is issued on the treatment of short realisation of export sale proceeds for grant of RoDTEP and RoSCTL benefits. The same approach applied to duty drawback is made applicable to these schemes: remission or rebate may be granted on the full FOB value without deducting agency commission and foreign banking charges, subject to the prescribed 12.5% limit of FOB value. Compensation received from the Export Credit Guarantee Corporation may be treated as receipt of sale proceeds, and remission or rebate may not be recovered if the required write-off and certification conditions are satisfied.

SEZ export cargo procedure streamlined for disrupted maritime routes, allowing cancellation, re-routing, and bonded warehousing.
Procedure is prescribed for handling export cargo originating from SEZs and affected by disruption in maritime routes arising from closure of the Strait of Hormuz, where cargo originally cleared from SEZs is lying at gateway ports. On request of the exporter, the originating SEZ may cancel the LEO/Shipping Bill, after which the Customs officer at the gateway port may permit movement of the cargo out of the port for return to the exporter or for re-routing, subject to compliance with the Customs Act, 1962. The cargo need not be taken back to the originating SEZ, and the custodian at the gateway port is to ensure proper accounting.

Non-resident investment in debt instruments consolidated under updated RBI directions for banks and market participants.
Reserve Bank of India consolidated existing instructions on non-resident investment in debt instruments into the Master Direction - Reserve Bank of India (Non-resident Investment in Debt Instruments) Directions, 2025, as amended. The framework covers investments in debt instruments by Non-Resident Indians and the offering of debt instruments acquired under FEMA 396 as collateral to recognized stock exchanges in India for exchange traded derivative contracts. Authorised Dealer Category-I banks are to note the updated Direction and inform constituents and customers concerned.

Tariff Rate Quota applications deadline extended for treaty-based imports under the Foreign Trade Policy framework.
The Directorate General of Foreign Trade extends the last date for filing online Tariff Rate Quota applications for the financial year 2026-27 under the India-Mauritius CECPA and the India-Nepal Treaty to 25.04.2026. The extension applies to the TRQ items notified under Appendix 2-A of the Foreign Trade Policy, 2023, and import of the listed goods remains subject to the prescribed arrangements and procedures in the relevant annexures. All other terms and conditions under Appendix 2-A continue to apply.

Calcined petroleum coke import allocation follows quota-based applications, compliance checks, and capacity certification for the 2026-27 year.
Applications are invited for allocation of import quantities of Calcined Petroleum Coke for use in the Aluminium Industry and Raw Petroleum Coke for CPC manufacturing units for the financial year 2026-27, within the prescribed quota and procedure. Allocation is to be made on a case-by-case basis through the DGFT system, subject to import policy conditions, environmental guidelines, compliance undertakings, capacity certification by the concerned State Pollution Control Board, and the validity period of the restricted import authorisation.

Standard operating procedure for diverted break bulk cargo continues at Mumbai Port with a designated nodal officer.
Public notice extends the validity of the existing standard operating procedure for handling diverted break bulk cargo for international transhipment at Mumbai Port until 15.04.2026. A nodal officer is designated for implementation and coordination of the procedure, with contact particulars and office address specified for the assigned responsibility.

International transhipment of FCL and LCL cargo allowed through all ports and airports with Customs control and electronic coordination.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the applicable rules. The prescribed procedure is to be followed, with priority permissions granted by the jurisdictional Assistant or Deputy Commissioner of Customs after verification. Where cargo moves through a transit or destination Customs station, prior electronic consent, adequate storage, logistics support, Customs control, and proper sealing where required are mandated.

Special audit professional empanelment records receive corrected names to rectify clerical and typographical errors in listed applicants.
Empanelment of chartered accountants, chartered accountant firms, cost accountants and cost accountant firms for special audit under section 66 of the GST Act, 2017 is amended to rectify clerical and typographical errors in specified applicants' names. The corrections follow verification of the empanelment particulars against the applications submitted by the applicants and apply to the corresponding entries in the earlier empanelment for special-audit professionals.

International transshipment of FCL and LCL cargo gets facilitation through coordinated Customs consent, custody, and rerouting procedures.
International transshipment of FCL/LCL cargo is permitted from all seaports and international airports in response to maritime disruption, subject to compliance with the Customs Act and relevant rules. Multiple-station transshipment requires prior inter-station consent, verification of storage and logistics readiness, priority processing at the originating station, and movement under Customs control. Custodians must ensure safe custody, accounting, records, and prompt reporting of discrepancies. Export cargo lying at gateway ports after ICD clearance may have LEO or Shipping Bill cancelled on request and be moved out for return or rerouting, with electronic coordination preferred.

Pledged shares lock-in mechanism gains a non-transferable framework under the ICDR Regulations for market compliance.
SEBI has introduced an operational mechanism under the ICDR Regulations for lock-in of pledged shares where conventional lock-in cannot be created. Such securities may be recorded as non-transferable by depositories for the applicable lock-in period, supported by issuer-level measures including Articles of Association provisions, lender or pledgee intimations, and disclosures in offer documents. Stock exchanges, depositories, merchant bankers and issuers are required to ensure compliance with the revised mechanism.

Sea Cargo Manifest compliance is extended, with electronic declarations required and awareness programmes supporting smoother implementation.
Implementation of the Sea Cargo Manifest and Transshipment Regulations, 2018 has been extended through a further transitional period, while import-export manifest messaging has been successfully implemented and stuffing messages are live across sites. During the extended timeline, stakeholders must submit correct declarations electronically in the prescribed format, and weekly awareness and outreach programmes will be conducted to support compliance and address operational issues.

Minimum public shareholding relaxation suspends penal action for listed entities facing compliance deadlines during the specified period.
One-time relaxation from penal provisions under the SEBI Master Circular is granted for listed entities that fail to meet minimum public shareholding requirements where the due date for compliance falls between 1 April 2026 and 30 September 2026. Recognised stock exchanges and depositories are directed not to initiate penal action, including levy of fines and freezing of promoter shareholding, and any penal action already initiated for non-compliance during that period may be withdrawn. The relaxation takes effect immediately, and stock exchanges must notify listed entities and implement necessary amendments.

SEBI observation letter validity relaxation extends expiry dates for public issue filings subject to lead manager undertaking.
SEBI has granted a one-time relaxation extending the validity of observation letters expiring between 1 April 2026 and 30 September 2026 up to 30 September 2026. The extension applies subject to an undertaking from the lead manager confirming compliance with Schedule XVI of the ICDR Regulations while submitting the updated offer document to the Board. The circular takes immediate effect and operates within the framework governing the opening of public issues after SEBI observations.

Certificates of Origin must be issued only through the designated electronic platform; manual issuance is prohibited.
Certificates of Origin (CoO) are instruments evidencing the origin of goods imported into any country and are classified as preferential and non-preferential. The list of authorised agencies empowered to issue CoOs is notified in the relevant appendices. Authorised agencies must accept applications and issue CoOs only through the designated electronic platform specified by the Directorate General of Foreign Trade; manual issuance outside the platform is prohibited and may lead to revocation of authorisation.

International transhipment of FCL and LCL cargo is permitted nationwide, with priority Customs clearance and controlled movement between stations.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to the Customs Act, 1962 and applicable procedures. Prior consent is required for movement between Customs stations, with verification of storage, infrastructure and supervision arrangements, and cargo movement remains under Customs control. Custodians must ensure safe custody, accounting and reporting. The notice also provides temporary facilitation for certain cargo lying at gateway ports and export cargo cleared at ICDs, with electronic processing to reduce delay.

SEZ governance and approvals: Board extends approval validity, allows area changes, de-notification, and processing-area conversions.
The Board of Approval for Special Economic Zones ratified the previous minutes, extended a unit's Letter of Approval for one year, approved an increase in development rights and land area for an existing co-developer, permitted partial de-notification of SEZ land containing a hotel, and allowed multiple conversions of processing built-up area into Non-Processing Area under Rule 11B after repayment of duty benefits and issuance of no-dues certificates. It also approved amalgamation of two adjoining SEZs into one multi-sector SEZ, subject to stricter existing conditions, and remanded an appeal against cancellation of a unit's Letter of Approval for fresh decision after hearing.

GST Appellate Tribunal functioning and e-filing guidance issued for Agra Bench jurisdiction and appeal filings.
The GSTAT, Agra Bench is functioning from its temporary address and will shortly shift to its permanent address in Sikandara, Agra. Its jurisdiction covers 15 districts of Uttar Pradesh, and it is presently accepting filings and hearings in appeals under section 112 of the CGST Act, 2017 and other relevant provisions of the CGST Act, 2017 and the Uttar Pradesh Goods and Service Tax Act, 2017, subject to the GSTAT (Procedure) Rules, 2025.

Foreign portfolio investment debt limits remain unchanged for government securities, state securities and corporate bonds in the new financial year.
Limits for foreign portfolio investment in debt instruments for financial year 2026-27 are maintained at 6 per cent for Government Securities, 2 per cent for State Government Securities and 15 per cent for corporate bonds under the General Route. The incremental increase in the G-Sec limit continues to be split equally between the General and Long-term sub-categories, while the entire increase in SGS limits is allocated to the General sub-category. Investments in specified securities are to be reckoned under the Fully Accessible Route, and all existing and future investments under the Voluntary Retention Route are brought within the investment limits applicable to FPI investment under the General Route from April 01, 2026.

Late Bill of Entry filing charges may be waived where documented reasons establish sufficient cause for delay.
Late filing of a Bill of Entry at a customs airport attracts prescribed charges unless sufficient cause for delay is established. Charges are capped at the duty payable on the relevant Bill of Entry, or at the prescribed ceiling where duty or other charges are not payable. The designated proper officer may waive charges upon a documented request by the importer or customs broker, supported by evidence of the cause of delay, including ICEGATE-related records where applicable. The electronic waiver facility operates separately from assessment and must be used before duty payment with approval.

Customs area declaration for IWAI BISN Jetty continues for export loading, with pollution clearance required before fly ash handling.
Declaration of IWAI BISN Jetty, Kolkata as a customs area was continued for loading fly ash, granulated slag and gypsum for export to Bangladesh through riverine protocol routes. The validity of the earlier public notice was extended for five years from 01.04.2026 to 31.03.2031, and exporters were required to produce NOC/CTO from WBPCB before loading fly ash.