Electronic Bank Realisation Certificate issuance must be generated solely from EDPMS data to ensure consistent export realisation reporting.
Authorised Dealer Category I banks must update the Export Data Processing and Monitoring System (EDPMS) with export proceeds as realised and, from the mandated operative date, generate Electronic Bank Realisation Certificates (eBRC) solely from EDPMS data to ensure consistency; banks must also adapt IT systems and capture advance and outstanding inward remittances in EDPMS, notify constituents, and note the amendment to the Master Direction, all pursuant to powers under the Foreign Exchange Management Act.

Designation of tax officers under GST establishes territorial jurisdiction and delegated exercise of state tax powers.
The Commissioner designates classes of officers - Joint Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax - to exercise powers under the Nagaland Goods and Services Tax Act, 2017 within expressly identified territorial jurisdictions (State, district or specified wards) as listed in the order; the delegation is effective upon publication in the Official Gazette.

Assignment of Proper Officers: delegation of GST administrative and enforcement functions to designated state tax officers for operational administration.
The Commissioner of State Taxes assigns specified functions under the Nagaland Goods and Services Tax Act and Rules to designated officers: the Superintendent of State Tax is appointed the proper officer for multiple listed sections and rules governing registration, assessment, returns and procedural compliance, while the Inspector of State Tax is appointed the proper officer for a specified rule. The order records the table mapping officers to statutory provisions and makes the assignment effective from the commencement of the GST regime.

System-based reconciliation of GSTR returns enforces alignment between detailed returns and summary filings to detect reporting mismatches.
System-based reconciliation is mandated to align transaction-level data in FORM GSTR-1 and FORM GSTR-2 with summary reporting in FORM GSTR-3B, via an enclosed departmental circular directing automated comparison of outward and inward supply returns against summary returns to identify mismatches and promote consistent reporting and accurate tax credit claims.

Late presentation charges: discretion to waive when electronic filing delays result from system or connectivity failures.
The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office.

Shipping Bill copy procedure: Customs will provide both Customs and Exporter copies; exporter gives Customs copy to shipping line.
Customs will not retain the Customs copy at the time of LEO; both the Customs copy and the Exporter copy will be issued to the exporter. The exporter shall hand the Customs copy to the shipping line for submission with the Export General Manifest and retain the Exporter copy for record, audit and future reference. Export clearance details including LEO remain accessible in the EDI system and Shipping Bill data is integrated with EDPMS, with digitally signed copies provided to DGFT.

GST invoice compliance: require correct GSTIN, tax type and recipient details to secure consuming State revenue.
Departments and designated deductors must award contracts only to suppliers with valid GSTIN and, before making payments, ensure tax invoices record supplier GSTIN, tax type (intra state or IGST), State code and recipient address; Transport Department must refuse registration of out of State vehicle purchases absent invoices showing supplier GSTIN, IGST and recipient State code. Deductors must obtain TAN, departmental email, valid PANs for DDOs and PAN linked Class II/III DSCs; the GSTIN registration window for TDS will open and the effective date for GST TDS will be notified.

Standard Input Output Norms amendment updates toothbrush export input requirements, adding PBT filament and specifying input output quantities.
Amendment to SION H-331 revises input requirements for toothbrush exports: relevant polymer for handles (1.05 kg/kg export product as an alternative), toothbrush handles (net + 2% wastage), relevant nylon monofilament or Polybutylene Terephthalate filament (1.05 kg/kg export product), and aluminium/nickel/nickel-silver/brass wire (1.01 kg/kg export product). The Public Notice adds Polybutylene Terephthalate filament to the permitted inputs at S. No. 2.

Proprietary position limits for FCY INR positions set; exchanges must compute, monitor and obtain approval before product launch.
SEBI modifies the March 2016 framework to require stock brokers to keep proprietary positions in USD INR, EUR INR, GBP INR and JPY INR within a consolidated single INR limit defined as the higher of a percentage of total open interest across all FCY INR pairs or a specified USD floor for bank and non bank brokers. Stock exchanges must implement a uniform methodology to compute and monitor these limits; proposals for launch of cross currency products must be submitted to SEBI with contract specifications, risk management and surveillance arrangements.

Outsourcing governance for exchanges and clearing corporations: board approved policy, retained legal accountability, and controls for core functions.
SEBI directs stock exchanges and clearing corporations to adopt a Board approved outsourcing policy defining material outsourcing, identifying non outsourcable core and critical activities, and permitting limited outsourcing to specialists or group entities only with clear demarcation and retained control. The policy must require documented due diligence, written contracts allocating responsibilities, monitoring of provider performance, business continuity and security measures, sub contracting safeguards, regulator access and audit rights, and periodic review of material outsourcing risks.

Audit cell expansion: GST-established Audit Cell directed to conduct TVAT tax audits, consolidating audit functions statewide.
The Audit Cell constituted under the State GST framework is directed to perform tax audits under the Tripura Value Added Tax Act, 2004 as well as under the GST Act; this administrative order supersedes prior office orders regarding TVAT Audit Cell arrangements, takes immediate effect, and is issued with the concurrence of the State Government.

GST audit powers: state establishes a dedicated Audit Cell to carry out tax authority audits, effective immediately.
A state administrative order establishes a dedicated Audit Cell at the Chief Commissioner of State Tax's office in Agartala to implement audit by tax authorities under the Tripura State Goods and Services Tax framework, cancels the earlier office order on the matter, and takes immediate effect with the concurrence of the State Government.

Audit Cell for GST audits under section 65 enables tax authorities to conduct statutory audits, superseding prior VAT arrangements.
An Audit Cell is established at the office of the Chief Commissioner of State Tax to conduct audits by tax authorities under section 65 of the Tripura State Goods and Services Tax Act, 2017. This order supersedes prior office orders under the TVAT Act, 2004, takes immediate effect, and is issued with the concurrence of the State Government.

Tax Intelligence Unit established to analyse GST data for detecting evasion and identifying revenue opportunities.
A Tax Intelligence Unit is established at the Office of the Chief Commissioner of State Tax, Agartala to perform data-driven analysis of MIS reports and taxpayer information downloaded via API from the GST Network to identify tax evasion and key revenue-generating areas; the order takes immediate effect with the concurrence of the State Government of Tripura.

GST feedback portal introduced to report portal issues, upload supporting documents, and enable timely resolution through a dedicated channel.
A departmental GST FEEDBACK webpage is introduced on the commercial tax website to address difficulties faced by traders and advocates in relation to migration, registration, return filing, tax payment, amendments and other online GST portal functions. The facility allows selection of issue categories, entry of comments, uploading of supporting documents or screenshots, and mandatory submission of mobile number and e-mail ID. Departmental officers may also flag backend issues and provide GSTIN-linked feedback. Wide publicity is directed so that GST-related difficulties are reported through the feedback channel for timely resolution.

Border enforcement and warehouse inspections are strengthened to prevent tax evasion through mobile squads and tracking systems.
Border enforcement measures under the Uttar Pradesh SGST regime are directed to be strengthened to prevent tax evasion at the State borders. Zonal Additional Commissioners are instructed to make mobile squads effective at border points and to ensure effective enforcement action so that no tax evasion occurs in border areas. Warehouse inspections in border areas are to be commenced in accordance with the earlier Headquarters circulars referred to in the instruction, and the action taken is to be reported back to Headquarters.

Ind AS implementation: holding companies follow corporate roadmap while payment and small finance banks follow banking roadmap.
Where a corporate holding company falls within the corporate sector roadmap for Ind AS implementation the holding company shall follow that roadmap, while Payment Banks and Small Finance Banks which are subsidiaries shall follow the banking sector Ind AS roadmap prescribed by the central banking regulator; such banking subsidiaries must provide their Ind AS financial data to the holding company for consolidation.

Eligibility for Letter of Undertaking clarified: exporters meeting prescribed foreign remittance thresholds may furnish LUT instead of bond.
Clarification sets eligibility and procedural rules for furnishing a Letter of Undertaking (LUT) or bond for zero-rated GST exports: exporters meeting prescribed foreign inward remittance thresholds in the prior year (with a minimum absolute floor) may use LUTs; status holders qualify regardless. LUTs require letterhead signature, jurisdictional acceptance within three working days, and self-declarations are acceptable unless contradicted. Merchant purchases under CT-1 do not exempt GST; supplies to EOUs follow general tax treatment; bank guarantees may be waived liberally by the Commissioner in defined situations. The instructions apply from the stated operative date.

Export compliance: Bond or LUT governs export without integrated tax, with running bond option and commissioner-set guarantees.
Exports without payment of integrated tax require furnishing FORM GST RFD-11 as a bond or LUT; eligible exporters may use LUT while others must submit a bond on non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability; exporters must keep outstanding liabilities within the bond amount and furnish fresh bonds if liabilities exceed it. Jurisdictional Commissioners decide bank guarantee requirements-dispensing with guarantees for good track records-and the bank guarantee should normally not exceed fifteen percent. LUTs are valid for twelve months and noncompliance may trigger bond requirement. Bonds/LUTs are accepted by the Deputy/Assistant Commissioner having jurisdiction over the principal place of business, with temporary acceptance by Central or State Tax Authorities as administratively required.

Enforcement wings for GST established to enable inspection, search, seizure and premises access to protect revenue.
Establishment of Enforcement Wings to enable inspection, search, seizure of goods in transit and access to business premises for revenue protection. Four Wings are constituted with specified jurisdictions and headquarters: Agartala (Sepahijala & West Tripura), Churaibari (Unakoti & North Tripura), Ambassa (Khowai & Dhalai) and Udaipur (Gomati & South Tripura). The order supersedes earlier Vigilance Cell directions, takes immediate effect, and is issued with State Government concurrence.