Automated Out of Charge queuing requires online Bill of Entry registration; upload documents and follow SUP activation procedures.
Automated queuing in ICES 1.5 places Bills of Entry before the SUP-role superintendent for Out of Charge on a FIFO basis once importers or customs brokers register online; physical presentation for registration at RMS is generally dispensed with. Exceptions: first-check BsE must be mapped to CFS/custodian by shed officers, certain query-reply workflows were fixed so importers can respond via Service Centre, AEO BsE receive prioritization, and facilitated BsE misrouting after suspicious scans has been corrected by ensuring CFS codes are entered at INS submission or SUP activation. Trade must upload supporting documents to e-sanchit, monitor container scan status, and approach RMS or CFS officers only where specified.

Change of shareholding approvals conditioned on continuity, eligibility, tax assessment and mandatory PAN reporting to revenue authorities.
The Board approved multiple extensions, conditional approvals and shareholding changes subject to continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with Revenue and company rules on capital transfers and taxability, immediate furnishing of financial details to Member (IT), CBDT and jurisdictional authorities, recognition of the Assessing Officer's right to assess taxability of gains from transfers or mergers under the Income Tax Act, and provision of PAN and jurisdictional assessing officer details to CBDT.

Paperless duty credit scrips: electronic MEIS/SEIS scrips transmitted to Customs and usable only at EDI ports.
Physical MEIS/SEIS duty credit scrips issued for EDI ports are being phased out and replaced by electronic transmission from DGFT to ICES. Scrip details and ownership information will be accessible online for verification; debits will be made and verified in ICES without physical presentation. Paperless scrips issued for EDI ports will not have TRA issuance and cannot be used at non EDI ports, while physical scrips will continue to be issued for non EDI ports with TRA facility.

Profit attribution to permanent establishments: propose Rule 10 amendments to apportion profits by sales, employees, assets and users.
The Committee recommends amending Rule 10 to prescribe objective apportionment formulas for profits attributable to a PE: a three factor apportionment (equal weight to sales, employees/wages and assets) with "profits derived from India" computed as India revenue x global operational (EBITDA) margin subject to a 2% revenue floor; and, where users materially contribute (SEP), a four factor formula including users with weights of 10% (low/medium intensity) or 20% (high intensity), with deductions for profits already taxed in India in the hands of associated resident enterprises.

Line of Credit enables export financing under sourcing, reporting and remittance conditions for a Rwanda infrastructure project.
Exim Bank's Government-supported Line of Credit finances export of eligible goods and services for the Rwanda road project subject to Foreign Trade Policy eligibility, a minimum 75 percent India-sourcing requirement, a terminal utilization period from project completion, mandatory Export Declaration Form reporting, prohibition on agency commission under the LoC (with permitted exporter-funded commission from EEFC balances subject to realization and instructions), and AD Category I bank obligations to inform exporters and comply with FEMA-based directions.

Line of credit for export financing requires Indian supply content, export declaration, and regulated commission payments.
A Government supported Line of Credit to Rwanda finances specified SEZ projects through export contracts that must meet Foreign Trade Policy eligibility; at least 75% of contract value must be supplied from India with up to 25% procured abroad. Shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use their own funds or EEFC balances for commission payments subject to realization and compliance. AD Category I banks must notify exporters, allow compliant remittances for commissions, and provide access to LoC details; directions are issued under foreign exchange management powers without prejudice to other required approvals.

Government supported Line of Credit to finance Rwanda agricultural projects; exports must be India sourced, declared in EDF, AD banks to notify exporters.
A Government of India supported Line of Credit by Exim Bank to Rwanda finances exports of eligible goods and services for three agricultural projects, requiring the majority of contract value to be supplied from India and the remainder to be procurable from outside India. Shipments must be declared in the Export Declaration Form; the Agreement is effective from the stated date with a defined terminal utilization period. No agency commission is payable under the LoC, though exporters may remit commission from their own resources or EEFC balances after realisation, subject to extant instructions and AD Category I bank oversight. Directions are issued under FEMA.

Transfer of input tax credit on death of sole proprietor: successor may claim unutilized credit and assumes tax liabilities.
Clarifies that where a sole proprietor dies and the business is continued by a transferee or successor, the unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee under sub-section (3) of section 18 and rule 41; the transferee must obtain registration effective from the date of transfer, file FORM GST ITC-02 before seeking cancellation of the deceased's registration, and the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor.

Refund of accumulated input tax credit: alternative filing, debit requirement and processing steps for affected refund claims under GST rules.
Clarifies procedural mechanisms for claiming refunds of accumulated Input Tax Credit where reversals or supplier notifications affect eligibility. For cases where portal validation prevents claiming inverted-structure refunds after reversal, taxpayers must file under the "any other" category in FORM GST RFD-01A with required documents; the proper officer will calculate admissible refund, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue refund order and payment advice. Late reversals attract interest and refund payment is conditional on reversal and interest payment.

Import quota allocation for pulses-application, capacity proof, and monthly reporting required under the specified import regime.
Prescribes annual import quantities for Peas, Moong dal, Urad dal and Pigeon Peas and prescribes an allocation regime: online applications by millers/refiners using ANF-2M with fee and self certified proof of refining/processing capacity; allocation by the Empowered Framework Committee based on processing capacity and applications, with quota distributed equally or up to applied quantity; monthly shipment arrival statements required and DGFT retains discretion to amend allocations.

Denotification of Customs Area removes designated CFS sheds and open areas from customs handling and jurisdiction.
Denotification removes specified covered and open areas from customs jurisdiction at the CWC Virugambakkam Container Freight Station on the warehouse operator's request; the Commissioner exercised statutory denotification powers to exclude particular sheds and open areas from handling customs cargo, quantified the de-notified and remaining customs areas, and set an effective date by Public Notice.

Composition scheme option: taxpayers may elect reduced state tax by filing specified GST forms and complying with procedural rules.
Registered persons opting to pay state tax at 3% under notification No.32/GST-2 must intimate the option in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option, once exercised for any place of business, applies to all other places of business under the same Permanent Account Number and takes effect from the start of the financial year or from the date of registration. Chapter II of the Rules applies mutatis mutandis to such persons, except as specifically modified.

Composition scheme option: procedural intimation and filings enable eligible taxpayers to adopt the prescribed composition tax regime.
Registered persons in Andhra Pradesh opting for the composition levy under the state notification must intimate the option in FORM GST CMP-02 and furnish FORM GST ITC-03 as per rule 3; applicants may indicate the option in FORM GST REG-01 at registration. The Andhra Pradesh GST Rules applicable to composition taxpayers apply mutatis mutandis to persons opting under the notification, the option applies across all places of business under the same PAN, and takes effect from the start of the financial year or from registration for new registrants.

Document verification requirement triggers rectification notice and potential IEC suspension unless deficiencies corrected within specified time.
Verification for online IEC applications requires RAs to confirm submitted address proof and cancelled cheque / Bank Certificate match prescribed documents. If variances are detected, RAs must email the applicant, allow a specified rectification period, and may suspend the IEC if deficiencies are not corrected. Modifications require payment of the usual modification fee. RAs must furnish a monthly report to the Policy-2 Division with a copy to the EDI Cell on IEC verifications and outcomes.

Recognition as Pre-Shipment Inspection Agencies: fresh enlistment invited with specified application, equipment details, and lease proof required.
Invitation for recognition as Pre-Shipment Inspection Agencies under Appendix 2G after IMC review; applicants (existing and new) must submit physical ANF 2L applications and may email copies, furnish instrument/explosive-detector details in the prescribed Excel format, indicate desired area of operation, and provide lease/rent agreements for head office and branch offices within the limited application period.

Weight variation rules: minor deviations ignored, moderate excess duties recovered manually, larger deviations trigger adjudication.
Deviation bands govern weighment-based assessment: up to 1% variance ignored; 1%-5% variance requires inclusion of the excess goods' value in assessable value and manual recovery of differential duty at the Customs House cashier with departmental comments and register entry, without initiating adjudication; variance exceeding 5% will trigger adjudication under applicable law. Marble blocks, slabs and restricted goods are excluded and continue to be dealt with according to law.

Metropolitan city definition aligned to municipal act clarifies GST territorial scope for tax administration purposes.
The Commissioner prescribes that the term metropolitan city of Kolkata used in the relevant GST notification shall have the same meaning as assigned in clause (9) of section 2 of the Kolkata Municipal Corporation Act, thereby clarifying the territorial extent for GST administration and compliance within the metropolitan area.

Fee payment compliance requires insolvency professionals and entities to file annual Form E/G electronically, including nil returns.
Insolvency professionals and insolvency professional entities must pay an annual fee to the Board at the prescribed rate on professional fees or turnover for the preceding financial year and submit the corresponding annual statement (Form E for IPs; Form G for IPEs) electronically by the annual deadline; submission is required even if no fees or turnover were earned, and payment and filing are conditions of registration or recognition under the Regulations.

Composition scheme option for small taxpayers may be exercised via specified GST forms with PAN-wide applicability.
Eligible registered persons may opt for the concessional composition rate by filing FORM GST CMP-02 selecting the "Any other supplier eligible for composition levy" category and furnishing FORM GST ITC-03; existing registrants had to file by 30 April, 2019. New applicants may indicate the option in FORM GST REG-01 at registration. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration. Chapter II of the Rajasthan GST Rules, 2017 applies mutatis mutandis, subject to these procedural provisions.

Composition levy option for eligible suppliers clarified; procedure and effectivity for all business locations under same PAN specified.
Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy") and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular.