Preferential Certificate of Origin: online platform enables paperless issuance and QR-based verification with IEC-linked digital signatures.
Preferential Certificate of Origin issuance is centralized on a Common Digital Platform delivering paperless, contactless CoO applications and digital certificates verifiable by QR code or certificate-number lookup. Exporter registration requires IEC and a Class II/III digital signature with IEC embedded; registration auto-populates entity details from the DGFT IEC database and sends credentials to the IEC-linked email. Rollout of electronic issuance is phased pending partner FTA/PTA acceptance; exporters are instructed to register and keep IEC details current. Guidance, FAQs, and support channels are provided.

Tariff-rate quota allocation for feed-grade maize divided equally between entities, subject to actual-user conditions and TRQ duty.
Allocation of the feed-grade maize Tariff Rate Quota for 2019-20 is split between two state trading entities and is subject to the conditions of the earlier Trade Notice, including the Actual User condition, the applicable TRQ customs duty rate, and compliance with monitoring and documentation requirements.

Export Promotion Circle address change-EPC 1 relocated within the commissionerate; existing restructuring provisions remain unchanged.
The public notice amends the commissionerate's cadre restructuring by relocating the Export Promotion Circle (EPC 1) to a new office within the New Custom House; all other provisions and subsequent amendments of the original notification establishing the EPC remain unchanged.

Duty drawback on FOB value permitted despite foreign bank charges, subject to the overall agency commission limit.
Duty drawback may be allowed on the FOB value without deducting foreign bank charges; agency commission and foreign bank charges taken together must not exceed the overall commission limit allowed by the Board, and any excess should be deducted from FOB. Field formations should regularise short realisations where exporters provide documentary evidence such as export invoices and bank confirmations and should reconsider issued show cause notices accordingly.

IGST refund for exporters depends on correct EGM filing, GST return reconciliation, and submission of prescribed supporting documents.
IGST refunds require correct EGM filing so Shipping Bills migrate from the IGST Temporary Scroll to the final IGST Scroll; exporters with EGM errors (SB002/SB006), invalid invoice errors (SB005), GSTIN mismatches (SB003) or Shipping Bill detail errors (SB001) must coordinate with airlines, rectify GSTR I/GSTR 3B, submit GSTR 1/Table 6A and a concordance table, or file a Revised Refund Request (RRR) where applicable, and submit reconciliation details to the IGST Refund Cell for refund processing.

Bank guarantee exemption under advance authorisation schemes expanded for GST-registered manufacturers/service providers meeting export or GST thresholds.
Manufacturer exporters and service providers registered under GST who meet the specified export turnover threshold in the preceding financial year qualify for Bank Guarantee exemption under category (d), and those who have paid GST meeting the specified threshold qualify under category (e). The prior requirement for certification by jurisdictional Central Excise is discontinued; members of Export Promotion Councils may produce council certificates, while non-members may submit certificates authenticated by a practicing Chartered Accountant registered with the GST department, including the CA's GSTIN and registration details.

Foreign Direct Investment policy revised: automatic manufacturing and single brand retail rules, sourcing obligations, and digital news streaming controls.
FDI policy amendments permit automatic route foreign investment for coal and lignite mining (including sale and defined associated processing infrastructure) subject to mining statutes; confirm manufacturing under automatic route including contract manufacturing and unrestricted sale via wholesale, retail and e commerce; set Single Brand Retail Trading under automatic route with single brand, branded at manufacture requirements, a local sourcing obligation for majority foreign investment with detailed counting and averaging rules, and brick and mortar timing for online retail; and require government approval for digital media news streaming. Effective from FEMA notification.

Bank Guarantee exemption allowed for GST-registered exporters meeting export performance or tax payment thresholds with EPC or CA certification.
Revised norms permit GST-registered manufacturer-exporters and service providers who meet prescribed export-performance or GST-payment thresholds in the preceding year to claim exemption from furnishing Bank Guarantees under Advance Authorisation, DFIA and EPCG schemes. Certification by jurisdictional Central Excise is discontinued: members of an Export Promotion Council may submit a council-issued certificate of export performance or tax/GST payment, while non-members may furnish a certificate authenticated by a practicing Chartered Accountant registered with GST authorities, the CA including his GSTIN and registration details.

IGST refund outreach: Special drive to rectify refund errors and expedite pending export tax incentive claims.
The Commissionerate of Customs (Export), ICD Tughlakabad, has launched a Special Drive and outreach programme to rectify errors and expedite disposal of pending IGST refund claims and other export incentives; exporters and stakeholders are invited to visit special desks in person with supporting documents during designated hours to resolve refund issues.

Bank Guarantee exemption for exporters expanded to GST-registered suppliers meeting prescribed export or GST payment thresholds.
Bank Guarantee waiver under the Advance Authorisation, DFIA and EPCG schemes is extended to GST-registered manufacturer exporters and service providers who have exported during the previous two financial years and meet prescribed export thresholds, and to those who have paid GST meeting prescribed thresholds in the preceding year. The prior requirement for Central Excise certification is removed; Export Promotion Council certificates or GST-registered Chartered Accountant certificates (including CA GSTIN) are acceptable for claiming exemption. Other provisions of the earlier circular remain unchanged.

Back-to-town procedure for export containers: return allowed with verification, LEO cancellation, benefit reversal, or re-import formalities.
Back-to-town return of export containers to Nhava Sheva is governed by three situations: where the vessel has not crossed territorial waters and EGM not filed, the Master must undertake non-crossing, containers are forwarded under transhipment without separate IGM, container and seal are verified, BTT procedure followed, LEO cancelled and export benefits withheld or reversed, with tampered seals sent for scanning and 100% examination. Where EGM was filed it must be amended and the same steps followed. Where the vessel crossed waters, returning consignments are treated as imports and full re-import formalities, IGM filing, benefit reversal and examinations apply.

Iron & Steel imports now require compulsory online registration under the Steel Import Monitoring System before arrival.
Import policy for specified Iron & Steel items in Chapters 72, 73 and 86 of the ITC (HS), 2017 is revised from 'free' to free subject to compulsory registration under the Steel Import Monitoring System (SIMS). Importers must submit advance information online to obtain an automatic Registration Number (valid 75 days) by applying no earlier than 60 days and no later than 15 days before expected arrival, and pay a fee of Rs.1 per thousand of CIF value (minimum Rs.500, maximum Rs.100,000). The Registration Number and expiry must be entered in the Bill of Entry. SIMS registration available from 16.09.2019 and applies to Bills of Entry on or after 01.11.2019.

Registered valuer requirement: valuations must be conducted under corporate and insolvency law provisions for compliance.
Valuations required under corporate and insolvency statutes must be performed by a registered valuer; the circular reiterates that Rule 10 of the Companies (Registered Valuers and Valuation) Rules, 2017 read with section 247 of the Companies Act, 2013 and IBBI guidance require registered valuers to conduct valuations arising under the Companies Act, the Insolvency and Bankruptcy Code, 2016 and related regulations, and supplies annexed lists of the specific statutory provisions where such valuations are mandated, including instances requiring determination of fair value and liquidation value.

Exemption from monetary limits for bogus penny stock capital gains cases - appeals must be filed and heard on merits.
Monetary limits fixed for filing appeals and special leave petitions shall not apply to cases alleging bogus Long Term Capital Gains and Short Term Capital Loss through penny stocks, and appeals/SLPs in such cases are to be filed and considered on their merits.

Project Imports Module: Mandatory ICES project and PI bond registration; Bills of Entry must quote system project number.
ICES implements a Project Imports Module requiring compulsory project registration and registration of a national provisional PI bond. A system-generated project/license number must be quoted in all Bills of Entry filed under scheme code PI with item-wise serials, quantities, values and associated PI bond details; otherwise BEs will be rejected. The System will maintain automatic project and bond ledgers and allow online TRA issuance for imports at ports other than the port of registration. Finalization and bond re-crediting will use existing FAO/FDC options.

Eligible liquid assets updated: diamonds, base metals and alloys accepted as collateral with prescribed haircuts and limits.
SEBI adds Diamond, Base metals and Alloys to the list of Eligible Liquid Assets for the Commodity Derivatives Segment, subject to applicable non-bullion concentration limits and minimum haircuts: 30% for base metals and alloys (including Steel) and 40% for diamonds. Collateral must be of the same quality specification as deliverable under contract specifications. All other provisions regarding liquid assets remain in force and the circular is effective from its date of issuance.

IGST payment verification extended so exporters may reconcile GSTR 1 and GSTR 3B discrepancies to claim export refunds.
Extension of the interim procedure to verify IGST payments where GSTN-to-Customs transmission failed is applied mutatis mutandis to Shipping Bills for April 2018-March 2019. The comparison of cumulative IGST payments in GSTR-1 and GSTR-3B (per Paras 3A and 3B of the earlier circular) shall cover April 2018-March 2019, and exporters must furnish a Chartered Accountant certificate evidencing that refunded IGST on exports reconciles with actual IGST paid for that period by the prescribed deadline.

Reimbursement of SGST requires registered theatres to reduce ticket price by SGST and apply for refund after filing returns.
Government of Maharashtra will reimburse to registered theatres an amount equal to the SGST component shown on Mission Mangal tickets sold 29 August-31 December 2019, provided theatres separately indicate CGST and SGST, reduce the ticket price by the SGST amount so consumers receive the benefit, and comply with communication, display and verification requirements. Theatres must file returns, apply for refund within thirty days using Annexure II, produce accounts for verification, and obtain refund disbursement within 30 days after verification.

Tariff Rate Quota import procedure updated; equal allocation and specified pre purchase, origin and application requirements now required.
Amendment prescribes procedure for imports under Tariff Rate Quota, listing specific goods, country wise aggregate quantities, and making imports subject to the Indo Mercosur customs notification. Import authorisations require a pre purchase agreement from an eligible exporter and a Certificate of Origin at clearance. Applications must be submitted by e mail in the prescribed format, include specified applicant and shipment details, and ANF 1/ANF 2M must be filed online with requisite fee; allocation will be made equally among eligible applicants subject to quantity applied.

Certificate of Origin (Non-Preferential) authorization: Expo Overseas Entrepreneurs Association enlisted to issue such certificates under Appendix 2E.
M/s Expo Overseas Entrepreneurs Association, Indore, is authorized to issue Certificate of Origin (Non-Preferential) and is enlisted in Appendix 2E of the Foreign Trade Policy 2015-2020 as an agency authorized to issue such certificates for the Indore, Madhya Pradesh entry.