Apportionment of input tax credit: apply State level asset ratio to transferor's total unutilized credit when filing ITC 02.
Clarification: apportion ITC on business reorganisation by applying the asset value ratio at the level of each distinct registration (State level); apply the ratio to the transferor's total unutilized ITC balance as on the date of filing FORM GST ITC 02, using the asset values as on the appointed date of the restructuring; FORM GST ITC 02 is required only where both transferor and transferee are registered in the State; the formula applies to all reorganisations involving partial transfer of assets with liabilities and allocation may be made across tax heads within available balances.

Appellate tribunal constitution delays make the appeal period run from the tribunal president's assumption of office, enabling disposal.
Appeals from adjudicating authorities must be taken to the prescribed Appellate Authority (Joint Commissioner level or Commissioner (Appeals) depending on the rank of the original authority). Appeals from the Appellate Authority lie to the Appellate Tribunal; where the tribunal is not constituted, the limitation for filing is counted from the date the President or State President of the Appellate Tribunal assumes office. Appellate authorities should note this in their orders and dispose pending appeals expeditiously; trade notices should publicize the clarification.

Remission of Duties and Taxes on Exported Products scheme replacing MEIS; transitional removal of items from MEIS upon notification.
Benefits under the Merchandise Exports from India Scheme (MEIS) will remain available for currently listed tariff lines only for a transitional period; any tariff line notified for coverage under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme will be removed from MEIS, and the detailed operational framework for RoDTEP will be notified separately in consultation with the Department of Revenue.

Undertaking in lieu of bonds permits expedited customs clearance by eligible traders under temporary bond relaxation.
Temporary relaxation permits submission of an undertaking in lieu of prescribed bonds under sections 18, 59, 143 and related notifications to expedite customs clearance. Eligible categories include Government/PSUs, Manufacturer/Actual User importers, Authorised Economic Operators, Status holders, and warehousing users. Undertakings must replicate bond content, be signed on business letterhead and submitted from the registered IEC email, and must commit to furnishing the formal bond by the stipulated deadline. Undertakings do not substitute mandated securities; required security must be furnished as directed. Warehousing-related movements or ownership changes are restricted to manufacturer/actual user importers, AEOs, or Status holders. Customs must record relaxations and may grant case-by-case extensions with additional safeguards.

Relaxation of customs procedures extended; importers and customs brokers continue to receive procedural relief during lockdown.
Extension of temporary procedural relaxations for customs clearance due to lockdown: the relaxations previously granted under Public Notices 21/2020, 22/2020 and 23/2020 are extended for the Commissionerate of ICD Patparganj and other ICDs, remaining otherwise unchanged; trade associations and customs brokers are asked to publicize the notice, and officers should treat it as a Standing Order while difficulties may be reported to the issuing office.

Paperless customs: electronic PDF eOoC and eGatepass enable contactless exit of imported goods with QR verification.
Electronic transmission of the Final eOoC copy of the Bill of Entry and eGatepass will be emailed as PDF to registered importers and Customs Brokers after Out of Charge. PDFs will include digitally signed, encrypted QR codes with key BoE and gatepass details and a version number for authenticity and verification via ICETRAK and ICEGATE. eGatepass PDFs will include document-level and container/package-level QR codes to ensure only covered consignments exit. EDI OoC messages continue for custodians registered on ICEGATE; authorities must ensure custodian registration.

Essential service duty pass facilitation allows trade members to obtain authorization for cargo clearance during lockdown.
Applicants seeking an Essential Service Duty Pass must email a request containing name, company, mobile number, Aadhaar number and a scanned photograph to the designated address so the customs office can grant authorization for local authorities to issue the pass for clearance of essential cargo.

Paperless customs: electronic PDF eGatepass and eOoC BOE emailed to registered importers and brokers for contactless release.
Electronic communication of the Final eOoC copy of the Bill of Entry and the eGatepass will replace physical printouts: PDF versions emailed to registered importers and Customs Brokers will carry a CBIC digitally signed and encrypted QR code with key BOE details and a version number to verify authenticity; eGatepass PDFs will include movement-relevant details and dual QR codes (document-level and container/package-level); EDI OOC messages continue for custodians registered on ICEGATE and registrations are encouraged to extend benefits across the customs ecosystem.

Paperless customs: electronic transmission of eOoC and eGatepass enables emailed PDF verification and reduced physical processing.
The Board mandates emailing the Final eOoC copy of Bill of Entry and the eGatepass in PDF to registered importers and/or customs brokers upon grant of Out of Charge. The PDF BOE will carry a digitally signed, encrypted QR code with key BOE details and a version number for authenticity and currency checks via Mobile App ICETRAK and ICEGATE enquiry. The eGatepass will include movement relevant particulars and distinct QR codes for the document and for each container/package; EDI OOC messages continue for custodians registered on ICEGATE.

Electronic Gatepass and eOOC verification: QR coded PDFs enable digital authenticity checks and replace physical document handling.
PDF versions of the final Bill of Entry (eOOC) and the eGatepass will be emailed and used for customs verification; both copies bear a secure, digitally signed and encrypted QR code whose authenticity and document version must be verified via a mobile app and an online Document Status enquiry to ensure the presented PDF is the latest valid copy. eGatepass QR codes are container specific; EDI OOC messages will continue to be transmitted to registered custodians through MFTP, and custodians must register and onboard the file transfer service.

Paperless Customs: electronic eOoC and eGatepass PDFs with digitally signed QR codes replace physical BOE printouts for exit.
DG Systems will email PDF versions of the Final electronic Out of Charge (eOoC) copy of the Bill of Entry and the eGatepass to registered importers and Customs Brokers upon Out Of Charge. The PDFs will include digitally signed, encrypted QR codes containing BOE and package details plus a version number for authenticity and currency verification; eGatepass PDFs will include container/package-level QR codes for controlled physical exit. EDI OOC messages will be sent to custodians registered on ICEGATE, and field formations must encourage registration.

Paperless customs: electronic PDF eOoC and eGatepass enable QR based verification and emailed transmission to importers and brokers.
Electronic communication of PDF Final Out of Charge (eOoC) copies of Bills of Entry and PDF eGatepass will replace paper printouts: DG Systems will email digitally secured PDFs to registered importers and customs brokers upon Out of Charge, each bearing a digitally signed, encrypted QR code with BOE details and a version number verifiable via ICEGATE/ICETRAK; eGatepass includes document and container/package QR codes and EDI OOC messages will be sent to custodians registered on ICEGATE.

FPI investment limits in government securities maintain prescribed levels; equal allocation between general and long term categories and FAR applies.
Revision of FPI investment parameters under the Medium Term Framework confirms that overall FPI limits for government securities and SDLs remain at prescribed percentages; all eligible investments and existing holdings in specified securities are to be under the Fully Accessible Route, with outstanding stock calculations and utilisation adjusted. Incremental change in government securities limits is split equally between General and Long term subcategories, while the entire SDL increase is allocated to the General subcategory, and revised absolute caps for subcategories and aggregate debt limits are set for two half year periods.

GST refund and adjustment rules clarified for advances, returned goods, LUT continuation, and TDS and refund deadlines.
Clarification directs that GST paid on advances or invoiced supplies later cancelled must be rectified by issuing a credit note and adjusting tax liability in the return, with Form GST RFD-01 available for refund only where no output liability exists; advances without invoice require a refund voucher and refund application via Form GST RFD-01. Returned invoiced goods require a credit note and return adjustment. Supplies under an expired LUT may continue if the LUT and Form GST RFD-11 are furnished by the extended deadline. Deposit and return timelines for TDS and refund filing deadlines falling in the relief period are extended to the notified extended date.

Paperless customs: electronic PDF gatepass and OOC Bill of Entry transmission for eligible importers and brokers.
Paperless Customs requires electronic transmission of PDF gatepass and the Out of Charge copy of the Bill of Entry to authorised customs brokers, importers and other eligible stakeholders, directing them to use facilities in the referenced Central Board circular and to report any implementation difficulties to the Customs office.

Paperless Customs: electronic e OOC and e Gate pass emailed with QR authentication enabling contactless release verification.
DG Systems will email PDF Final e OOC copies of Bills of Entry and PDF e Gate passes to registered importers and Customs brokers immediately after Out Of Charge, each PDF bearing a digitally signed, encrypted QR code (including BOE details and a version number) for tamper proof authenticity and currency verification via ICEGATE enquiry and designated mobile app. E Gate passes will carry only custodial release details and include document level and container/package level QR codes; EDI OOC messages continue to be sent to custodians registered on ICEGATE.

Paperless customs: electronic PDF eOoC and eGatepass with digitally signed QR codes enable contactless release of imported goods.
Enablement of electronic transmission of final Out of Charge documentation replaces paper printouts: DG Systems will email PDF Final eOoC copies of Bills of Entry and electronic eGatepass PDFs to registered customs brokers and/or importers after OoC. The Final eOoC PDF will include a digitally signed, encrypted QR code with key BoE details and a version number verifiable via ICETRAK and ICEGATE; eGatepass PDFs will contain release-critical IGM/container/package details and both whole-document and container-level QR codes. EDI OoC messages continue for ICEGATE-registered custodians; non-registered custodians must register.

Relaxation of import clearance procedures allows email NOC issuance and testing waivers to expedite critical pharma imports.
Importers may submit pharma import applications and documents by email with authorised contact details; the Assistant Drug Controller will review and issue NOC electronically. Temporary acceptance of signed letterhead for labeling/testing guarantees substitutes for notarised stamp paper. Online signed requests may be made for pending Direct Delivery shipments. Vaccines and certain critical IVDs sampled fully may be released after document and protocol review, bank risk certificate and prior track record subject to central regulator conditions. Testing waivers for medicines used by treating physicians for COVID-19 may be allowed based on previous testing history.

EPCG bond cancellation procedure: release of bond and bank guarantee conditioned on original document submission after lockdown
EPCG licence holders must email specified documents to [email protected] for verification and submit originals within thirty days after end of lockdown; listed documents include EODC/Redemption Letter, ANF 5B certified by a Chartered Accountant, Installation Certificate, EPCG licence, shipping bills or ARE-1, Bank Realization Certificate, third-party export documents as per FTP, and other DGFT submissions. Bond and Bank Guarantee will be released only after receipt of originals (original EPCG licence, EODC issued by DGFT, and Installation Certificate) within the post-lockdown period.

Paperless Customs enables electronic PDF eOoC and eGatepass with digitally signed QR codes to reduce physical interface.
DG Systems will email digitally secured PDF Final eOoC copies of the Bill of Entry and PDF eGatepass to registered importers and Customs Brokers upon Out of Charge. The eOoC PDF contains a digitally signed, encrypted QR code with key BoE details and a version number verifiable via Mobile App ICETRAK and ICEGATE enquiry. The eGatepass includes movement-relevant details and two QR-code types (document-level and container/package-level). EDI OoC messages continue for custodians on ICEGATE; unregistered custodians must register to receive electronic transmissions.