Paperless Processing under PGA e SANCHIT: beneficiaries barred from uploading LPCOs; PGAs must upload recent authorizations.
e SANCHIT requires PGAs to upload digitally signed LPCOs on the platform; beneficiaries' ability to upload LPCOs will be deactivated at the cut off. PGAs must upload LPCOs issued during the 15 days before the cut off and may upload earlier LPCOs to enable beneficiary use. Communication and IRNs will be sent to email addresses registered in ICEGATE; beneficiaries must ensure correct email registration, including use of simplified auto registration based on GST email ids for limited e SANCHIT functions without digital signatures. The notice functions as a standing order and operational issues should be reported to the Appraising Main officials.

Customs pass issuance requirements updated: documentation, verification, transfer and surrender obligations with set processing timelines.
Issuance, transfer, renewal and replacement of H, G and Self category customs passes under Regulation 13 of the CBLR 2018 require specified documentary submissions (identity, education, ICEGATE, IEC/GST, appointment, business volume), police/CID verification and, for G category, exam result; transfers need cancellation from the previous employer and affidavits where gaps exceed six months. Applications are scrutinised with deficiency memos issued within fifteen working days and cards issued within forty five working days if complete; renewals require submission at least thirty days before expiry and passes must be surrendered on termination.

Social Welfare Surcharge must be paid in cash on imports; duty credit scrips cannot discharge the surcharge.
Levy of Social Welfare Surcharge (SWS) applies on imported goods even when Basic and Additional Customs Duties are debited through duty credit scrips under export incentive schemes; SWS is a distinct customs duty under the Finance Act and is not exempted by the Foreign Trade Policy or exemption notifications. Duty credit scrips are a mode of payment for specified duties but do not cover SWS, which must be paid in cash prospectively. Past debits of SWS to duty credit scrips will be accepted and no recoveries will be insisted for those cases.

Drawback claim compliance: exporters must respond to EDI queries promptly or claims will be processed as zero.
Exporters, brokers and custodians must reply to EDI queries on pending duty drawback claims promptly to trigger automatic disbursement; claim status is available on the ICEGATE portal. If replies are not submitted or are unsatisfactory within the prescribed period, the claim will be rejected and processed as zero, after which exporters may file supplementary claims under the applicable drawback rules with requisite documents. Contact the jurisdictional Deputy/Assistant Commissioner for assistance.

E-waste management: bulk consumers must channelize waste to authorized recyclers and file annual returns.
Bulk consumers must channelize e waste to authorised collection centres, dismantlers or recyclers or designated take back services; maintain records of e waste in Form 2 and make them available to the State Pollution Control Board; file an annual return in Form 3 to the concerned State Pollution Control Board by June 30 following the financial year; ensure e waste is not admixed with radioactive material; and ensure dismantlers and recyclers hold SPCB/Committee authorisation.

Registration under Sea Cargo Manifest Regulations required for all stakeholders to file new-format manifests and complete ICEGATE enrollment.
All stakeholders must register on ICEGATE and apply from within their ICEGATE login to obtain permissions to file entity specific messages under the Sea Cargo Manifest Regulations. During the interim testing phase stakeholders must send manifests in both existing and new formats; entity types are listed with message obligations and specific requirements (for example, National Surety Bond registration for certain carriers), while some roles receive automatic approval. Separate applications are required for multiple roles; online replies to officer queries are permitted but additional documents must be produced manually; self attested no pending case declarations are acceptable unless contradicted.

Extension of SEZ approvals: Board authorised multiple LoA/LoP extensions and co-developer transfers subject to compliance conditions.
The Board approved multiple extensions of formal approvals, Letters of Approval and Letters of Permission for SEZ developers and units, authorised specific co-developer recognitions and increases in co-developer built-up allotments, and granted conditional in-principle or transfer approvals for changes in shareholding subject to continuity of SEZ obligations, fulfilment of developer/co-developer eligibility and regulatory compliances, disclosure of financial and tax jurisdiction details, and recognition of tax assessment rights. Several proposals were approved subject to Development Commissioner oversight for compliance; other matters were deferred for further examination or additional submissions.

Pre-export condition removal for specified SIONs permits import without prior EODC requirement under amended input-output norms.
The amendment deletes the pre-export condition in the Standard Input Output Norms for specified SIONs, removing the requirement that first export occur and import be allowed only after grant of an Export Obligation Discharge Certificate (EODC), thereby changing the prior import-authorization conditionality.

Export verification procedures require submission of prescribed data and prompt jurisdictional checks before IGST refunds are released.
Procedure mandates risk based verification of exporters claiming IGST refunds to prevent monetisation of ineligible ITC; refund scrolls may be held and consignments subjected to full customs examination. Exporters must submit prescribed Annexure A information to jurisdictional CGST for verification, which authorities must complete within the prescribed working day timelines, with escalation to a nodal cell and to Principal Chief Commissioner/Chief Commissioner via Annexure B emails. Pending refunds beyond one month may be registered on the Board's portal for Committee review.

Reverse Charge Mechanism on renting of passenger vehicles: recipient liable where supplier does not charge tax at higher rate.
Reverse charge applies to renting of passenger motor vehicles with fuel included when the supplier is non corporate, does not issue an invoice charging tax at the higher rate, and supplies to a body corporate; if the supplier charges tax at the higher rate the recipient is not liable under RCM, otherwise the recipient must pay tax under RCM. The amendment is clarificatory and applies retrospectively to avoid undermining the notification's operability.

Portfolio manager fee restrictions ban upfront fees, cap operating expenses, and limit exit loads over investment years.
SEBI mandates that Portfolio Managers cannot charge upfront fees, must charge brokerage at actuals, and cap operating expenses (excluding brokerage) at 0.50% per annum of a client's average daily AUM; exit loads are tiered with no load after three years. Managers must offer direct client on boarding without intermediary charges, standardise and disclose investment approaches across documents, submit monthly reports to SEBI and quarterly reports to clients, provide annual audited firm level performance and compliance certifications, and ensure distributors meet qualification, payment, disclosure and conduct requirements.

PGA eSANCHIT paperless processing: beneficiaries cannot upload LPCOs from 28 Feb; PGAs must upload recent LPCOs.
Implementation of PGA eSANCHIT brings three additional PGAs onboard, making fifty enabled PGAs. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from 28.02.2020; PGAs must upload LPCOs issued during the 15 days prior to the cut-off and may also upload earlier LPCOs to enable beneficiary use. PGAs will communicate via email addresses registered in ICEGATE, leveraging the simplified auto-registration for limited eSANCHIT purposes without digital signatures; stakeholders must ensure correct ICEGATE email registration and report implementation difficulties to the Assistant Commissioner (EDI).

Automated clearance enabled: electronic Bill of Entry clearance follows verified customs compliance and confirmed duty payment.
The notice implements an automated clearance workflow under the first proviso to Section 47(1), whereby the Customs Automated System will electronically clear Bills of Entry after the designated proper officer confirms completion of Customs Compliance Verification (CCV) and the system confirms payment of applicable duty; CCV remains the officer's responsibility and may be performed while duty payment is pending. The pilot rollout is confined to ICES/EDI locations with functional RMS and begins at two customs houses, with planned PAN India expansion.

GST TRAN-1 filing deadline extended for registered persons facing portal technical difficulties and Council-recommended cases.
The time limit for filing the declaration in FORM GST TRAN-1 is extended for registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council. The extended period for submission is up to 31 March 2020, under rule 117(1A) of the Uttar Pradesh GST Rules, 2017 read with section 168 of the Uttar Pradesh GST Act, 2017.

Inspection, Search and Seizure: Proper Officers must record reasons and examine information before authorisation and follow procedures.
The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations.

Mandatory export data fields require state and district of origin plus GSTIN and trade agreement details in shipping bills.
Shipping Bills must include the State and District of Origin for each item, details of applicable Preferential Trade Agreements, and the Standard Unit Quantity Code (SQC) for the relevant Customs Tariff Heading; GSTIN declaration is mandatory for taxpayers registered under GST. These additions supplement the electronic integrated declaration under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations and align customs export data with GSTN records, with implementation supported by ICES advisory materials and annexures.

Customs Cargo Service Provider registration required; shipping lines, freight forwarders and NVOCC must register and comply with HCCAR obligations.
All shipping lines, freight forwarders, NVOCC and other persons handling imported or export goods in any customs area are required to register and obtain approval as Customs Cargo Service Providers under the Handling of Cargo in Customs Areas Regulations, 2009 (as amended). Approval depends on meeting prescribed infrastructure, security, insurance, bond and IT connectivity conditions, undertaking indemnity and cost recovery obligations, maintaining records and schedules of charges, and complying with restrictions on removal, transfer or subcontracting of customs area functions; applications follow specified forms and timelines, with statutory procedures for review, suspension, revocation and penalties.

Paperless LPCO processing: beneficiary uploads disabled, PGAs must upload authorizations and ensure ICEGATE email registrations.
Implementation of paperless LPCO processing requires PGAs to upload digitally signed Licenses/Permits/Certificates/Other Authorizations via SWIFT on e-SANCHIT at ICES locations; beneficiary uploading of previously issued LPCOs will be deactivated from the cut-off date, PGAs must upload LPCOs issued within the 15-day window and may upload earlier LPCOs to enable beneficiary use, and must ensure correct ICEGATE-registered email addresses for communication and IRN delivery.

Export data locality requirement: Shipping bills must record origin state, district, GSTIN and preferential details to align with GSTN.
The electronic integrated declaration for exports must include item-level State of Origin, District of Origin, any invoked Preferential Agreement details, and the Standard Unit Quantity Code, and exporters/importers registered under GST must declare their GSTIN; technical guidance will be issued for the new shipping bill fields.

PGA eSANCHIT paperless LPCO uploads enabled; beneficiaries barred from self-upload after the cut-off date-PGAs must upload recent LPCOs.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) onto eSANCHIT for paperless processing; three additional PGAs are enabled, bringing the total to fifty. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date, while PGAs should upload LPCOs issued in the 15 days before the cut-off and may upload earlier LPCOs. Communication with beneficiaries must occur via ICEGATE-registered email addresses, with simplified auto-registration available for limited eSANCHIT purposes without digital signatures.