Social Welfare Surcharge not payable via duty credit scrips; importers must pay surcharge in cash going forward.
SWS is a surcharge on customs duties and must be levied and collected on imported goods; duty credit scrips under export incentive schemes are a mode of payment for Basic and Additional Customs Duties but do not authorize debit of SWS as no exemption for SWS exists in the FTP or exemption notifications. Applying the judicial principle that exemptions for additional duties require specific notifications, SWS must be paid in cash going forward; past debits of SWS via scrips will be accepted and not recovered.

Sea Cargo Manifest registration requires ICEGATE enrolment and phased testing before mandatory use of new message formats.
Registration under the Sea Cargo Manifest Regulations must be completed via ICEGATE and stakeholders must apply from within their ICEGATE login. A phased testing period mandates submission of messages in both existing and new formats until full switchover; a matrix lists entity-specific messages and registration prerequisites, including a National Surety Bond for certain carriers and auto-approval for certain operators. Separate applications are required for multiple roles, queries from officers must be answered online without electronic document upload, and a dashboard and checklists are provided for monitoring readiness.

Electronic commerce operator information requests under Section 52 authorized for Deputy Commissioner in tax research unit.
Authorization is conferred on the Deputy Commissioner, Commercial Tax, posted in the Tax Research Unit at Headquarters, to exercise the powers under Section 52 of the SGST/CGST framework for obtaining information from an electronic commerce operator. The authorization covers details relating to supplies made through the operator and stock of goods held in operator-managed premises declared as additional places of business by suppliers, and also the related notice-compliance and penalty provisions.

Withdrawal of export incentive: MEIS benefits removed for apparel and made ups, RoSCTL procedure and recovery rules introduced.
Withdrawal of MEIS for apparel and made ups (chapters 61-63) for exports from 07.03.2019 is effected and replaced by the RoSCTL scheme. Revised HBP paras 4.95 and 4.96 set out electronic application procedures via ANF 4R, auto calculation and adjustment of entitlements (including reduction of MEIS already granted), issuance of duty credit scrips, port and registration rules, 24 month scrip validity, timelines for filing claims, and a recovery mechanism requiring three year record retention and refund with interest for excess or undue disbursals.

Town of Export Excellence designation for Pollachi recognizes coir and coir products for export facilitation under trade policy.
Pollachi in Tamil Nadu is designated as a Town of Export Excellence for Coir and Coir products by addition of entry No. 38 to Appendix 1B of the Handbook of Procedures 2015-20, effected by the Director General of Foreign Trade under powers conferred by the Foreign Trade Policy.

IPF Trust composition norms apply uniformly across MIIs; functions limited to exchanges, with committee names updated accordingly.
Composition standards for the IPF Trust from the February 2017 circular apply uniformly to Exchanges and Depositories, while the functions prescribed for the IPF Trust in that provision apply only to Exchanges; Depositories must comply with composition norms within three months. The circular also directs that "Investor grievance redressal committee" be read as "Grievance redressal committee" and "Member selection committee" be read as "Member committee."

Paperless Processing under e SANCHIT: beneficiary uploads disabled; PGAs must promptly upload recent LPCOs for use.
e-SANCHIT requires PGAs to upload digitally signed LPCOs on the customs platform for paperless processing; beneficiary uploading of previously issued LPCOs is barred from 31/01/2020, while PGAs must upload LPCOs issued in the 15 days before the cut off and may upload earlier unutilized LPCOs to enable beneficiary use. Communication will proceed via ICEGATE registered email addresses and beneficiaries must ensure correct registration.

Automated clearance allows electronic Bill of Entry clearance after CCV and confirmation of duty payment.
Automated clearance under the first proviso to Section 47(1) enables electronic clearance of Bills of Entry by the Customs Automated System after risk-based Customs Compliance Verification (CCV) by designated officers and confirmation of duty payment; the facility applies only where RMS is enabled in ICES and will be initially piloted at two EDI locations, with DG Systems effecting required ICES changes and operational issues to be reported to designated Appraising Main (Import) NS-I officers.

Transfer of membership regulated by prescribed RVO and Board procedures, with timelines, fees and mandatory email communications.
Transfer of membership between RVOs and transfer by Registered Valuers are governed by a structured procedure: applicants must submit prescribed documents and a capped transfer fee; RVO-1 must issue a no-objection or notify deficiencies within a fixed period, failing which no-objection is deemed; rectified applications trigger the same response timeline or deemed no-objection; RVO-2 processes enrolment per the Rules and notifies RVO-1 and the Board, after which membership in RVO-1 ceases.

Margin Floor Requirements for commodity derivatives tied to volatility categorisation and phased implementation mandated.
SEBI revises the commodity derivatives margin framework by mandating realised volatility based categorisation of commodities into Low, Medium, and High buckets using three years of daily log returns, with the Lead Exchange's Clearing Corporation to determine categories. Based on category and agri/non agri status, the circular prescribes minimum Initial Margin floors and minimum MPOR values, specifies rollover and review procedures (semi annual reviews, downgrade requiring two consecutive reviews), requires disclosure of margin breakups and volatility, and mandates phased implementation within three months with notification within 15 days.

Reverse Charge Mechanism on renting of motor vehicles: recipient liable when supplier does not charge GST at full rate.
RCM on renting of motor vehicles where fuel is included applies only if the supplier is other than a body corporate, does not issue an invoice charging GST at the higher rate that allows full input tax credit, and supplies the service to a body corporate; when a service is under RCM the supplier shall not charge tax and the recipient is liable only if the supplier does not charge GST at that higher rate.

Automated clearance enabled: ICES to permit electronic release after CCV confirmation and duty payment verification.
Automated electronic clearance under the first proviso to Section 47(1) operates by permitting ICES to clear Bills of Entry after completion and confirmation of Customs Compliance Verification (CCV) by the designated proper officer and confirmation of duty payment; CCV obligations remain mandatory and operate even while payment is pending, and the facility is limited to RMS enabled ICES locations during initial pilot rollout.

Non-filing of GST returns and SOP compliance for action against return non-filers
Standard Operating Procedure is to be followed in cases of non-filing of GST returns. The Commissioner, Commercial Tax, Uttar Pradesh forwards the CBIC GST Policy Wing circular on action against return non-filers and directs that subordinate officers be informed and instructed to act accordingly.

Online module for 72 hrs prior intimation and OTDI submissions mandatory from 11 Feb 2020.
An online module requires DPD importers to submit 72 hours prior intimation for CFS change and to declare or change One Time Default Intimation via the DPD JNCH website, with OTP authentication; only importers with OTDI may submit prior intimation, submissions update in real time and remain for 96 hours from expected vessel arrival, shipping lines must verify module data or OTDI before moving containers and reflect CFS changes in the final IGM.

Sea cargo manifest transhipment regulations: stakeholders must register on ICEGATE and commence testing before implementation.
Implementation of Sea Cargo Manifest Transhipment Regulations (SCMTR) requires stakeholders to register on ICEGATE and participate in a phased testing regime in which new SCMTR message formats will be submitted (in parallel with existing formats) prior to the regulations taking effect. A matrix specifies entity categories and the exact messages/manifests to be filed, with some registrations auto approved and others subject to officer approval and prerequisites such as a National Surety Bond or prior onboarding to specified data-transfer facilities. Separate applications are required for distinct roles; responses to officer queries occur via ICEGATE and paper documents may be produced if needed.

Merchanting trade compliance: revised rules require single bank routing, documentary verification, and strict KYC/AML oversight.
Revised MTT guidelines require that goods must not enter the Domestic Tariff Area, permit limited transformation with documentary proof, require compliance with export/import rules for each leg, and mandate that the entire MTT be routed through a single AD bank which must verify documents, ensure KYC/AML compliance, and maintain retrievable records for inspection.

Voluntary Retention Route expansion permits reclassification of general FPI debt investments and allows debt-only ETFs under VRR.
The VRR for FPIs is relaxed by increasing the investment cap, permitting FPIs to transfer investments from the General Investment Limit into VRR at their discretion, and allowing FPIs to invest in Exchange Traded Funds that invest only in debt instruments; the changes update prior Directions and are issued under the Foreign Exchange Management Act without prejudice to other required approvals.

Short-term investment limits for FPIs increased allowing greater allocations in government and corporate debt and expanded exemptions.
Revision increases the short-term investment limit for FPIs in Central Government Securities (including Treasury Bills), State Development Loans and corporate bonds to permit a larger share of an FPI's total investment in those instruments. Exemptions from the short-term and issue limits that applied to Security Receipts are extended to debt issued by Asset Reconstruction Companies and debt of entities under the Corporate Insolvency Resolution Process pursuant to an approved resolution plan.

Refund verification for exporters requires prescribed data submission, timebound verification and escalation procedures to resolve delayed refunds.
Refund claims flagged by risk analytics are held in abeyance and export consignments subjected to enhanced customs checks; exporters must submit the Annexure A proforma and supporting documents for verification. Jurisdictional CGST must complete verification within 14 working days, with nodal cell notification and escalation to the Principal Chief Commissioner/Chief Commissioner if not met, and a further seven day completion obligation. Pending refunds beyond one month may be referred via the Board portal for review by a Committee headed by Member GST, CBIC.

Exporter verification protocol: enhanced documentation and risk-based checks require submission of prescribed data and enable refund abeyance.
Export refunds may be held in abeyance and export consignments subjected to 100% customs examination where data-analytics identify risk of monetisation of fraudulent or ineligible Input Tax Credit. Exporters whose refund scrolls are abeyance-listed must submit prescribed information in Annexure A to jurisdictional authorities for verification. Jurisdictional verification must be completed within the prescribed working-day timeline, with escalation mechanisms to a cell in the Additional Commissioner's office and to the Commissioner by email; unresolved refunds beyond a month may be referred to a Committee headed by the Additional Commissioner.