Export control lists inclusion clarifies multilateral list applicability; stock-and-sale disallowed for specified SCOMET categories items.
Paragraph 2.74 I(f) is revised to specify the applicability of bilateral and multilateral agreements and control lists-including the Nuclear Suppliers Group, Missile Technology Control Regime, Australia Group (and its Warning List or Awareness Raising Guidelines) and the Wassenaar Arrangement (and its Sensitive List and Very Sensitive List)-to export authorisations. Paragraph 2.79A(a)(iv) is revised to provide that no application for authorisation for export of SCOMET items for 'stock and sale' will be considered for items falling in specified SCOMET categories, and to clarify the policy treatment of certain chemicals under stock-and-sale rules.

Pre-shipment inspection agency list updated to include M/s Best Mulyankan Consultants Ltd for specified countries and instruments.
The Directorate General of Foreign Trade notifies inclusion of M/s Best Mulyankan Consultants Ltd. as a Pre-Shipment Inspection Agency in Appendix 2G, authorises its operations in specified countries with validity to 27 March 2021, and annexes approved spectrometers and survey meters for PSIC issuance. The notice also permits an existing PSIA to add instruments as per the annexure and reserves the Directorate's power to curtail PSIA validity.

No Incentive Certificate under MEIS requires refund, surrender, or undertaking before issuance and NIC blocking of shipping bills.
Addition of para 3.24 prescribes the procedure for issuing a No Incentive Certificate under the MEIS. Applicants must submit ANF 3E to the Regional Authority. If MEIS was utilised, the exporter must refund the proportionate benefit with applicable interest and provide proof; if a scrip was issued but unutilised, the exporter must surrender the scrip and the RA will request NIC to block the shipping bill; if MEIS was not applied or no scrip issued, the RA will issue the certificate on the applicant's undertaking and request NIC blocking.

Interception procedure mandates e-way bill verification, documented inspections, detention, and confiscation steps for goods in transit.
Framework requires designation of proper officers to intercept and inspect conveyances; persons-in-charge must produce prescribed documents and e-way bills; where documents are missing or inspection is needed, officers record statements (FORM GST MOV-01), order physical verification (FORM GST MOV-02), upload reports on FORM GST EWB-03, conclude inspection within three days (or by extension), and then either release goods (FORM GST MOV-05), detain and issue notices with computed demands (FORM GST MOV-06 and FORM GST MOV-07 leading to FORM GST MOV-09), or initiate confiscation proceedings (FORM GST MOV-10 and FORM GST MOV-11) with hearing, electronic recording of demands, and auction if release is not effected.

Refund applications below the threshold require adherence to issued procedural clarifications and compliance with filing instructions.
Refund applications claiming amounts below the statutory threshold must be processed per the clarifications and procedural guidance issued by the central tax administration; Trade & Industry, field formations, departmental officers and other stakeholders are directed to follow the instructions in the enclosed letters and ensure compliance with the prescribed filing and administrative steps for small-value refund claims.

Endorsement on Form-6 relocated to Rangoli Gate to streamline customs endorsement while verification stays at Terminal Gate.
Customs officers will be posted at Rangoli Gate to perform endorsement on Form-6, while physical checks such as RFID seal verification and container number verification will continue to be carried out at the Terminal Gate under existing arrangements; stakeholders experiencing difficulties may approach the Deputy Commissioner (Docks Preventive) for remedial action.

Risk management system governs import processing, enabling targeted assessment, examination, facilitation, and post clearance audit.
The RMS will electronically process Bills of Entry and IGMs in ICES, generate instructions for direct out-of-charge, assessment, or examination, and mark selected consignments for post-clearance audit; officers must follow RMS instructions, ensure fulfillment of Compulsory Compliance Requirements, verify data quality and documentation, and may exceed RMS guidance where legal scrutiny requires.

GST compliance support for small traders through field visits, return-filing help, e-way bill guidance, and portal issue resolution.
GST compliance support for small traders is to be strengthened through field-level outreach, with officers directed to personally contact traders, resolve difficulties in return filing, e-way bill downloading, and GST portal use, and update contact particulars. A programme titled "Commercial Tax Department at Your Doorstep" is to run from 1 July 2018 to 31 August 2018 for units below one crore turnover, including daily visits, portal updates, escalation of unresolved issues, and fortnightly camps in each division.

Extension of time to link PAN with Aadhaar for filing tax returns under Section 119 of the Income tax Act.
Under Section 119 of the Income tax Act, the CBDT extends the time for linking PAN with Aadhaar for the purpose of filing tax returns, further postponing the deadline specified in its earlier orders and allowing taxpayers additional time to complete PAN-Aadhaar linkage in connection with income tax return filings.

Linking PAN with Aadhaar: extension granted, allowing more time for taxpayers to comply with the statutory linking requirement.
The Central Board of Direct Taxes, under Section 119 of the Income-tax Act, 1961, administratively extends the time permitted for taxpayers to link PAN with Aadhaar for purposes of filing income-tax returns, following prior orders setting earlier deadlines and providing additional time to comply with the linking obligation.

Change of email and mobile number: taxpayers can update authorized signatory contact via jurisdictional tax officer after identity verification.
Taxpayers may have their authorized signatory's email and mobile number updated by the jurisdictional tax officer after the taxpayer provides valid identity and business proofs. The officer must verify the person is a Stakeholder or Authorized Signatory, upload supporting documents to the GST Portal, enter the new contact details, and reset the GSTIN password. The system will send username and a temporary password to the entered email, and the taxpayer must complete a first-time login and change credentials to use the account.

Mobile phones must carry GSMA-issued IMEI certificates; customs will validate IMEIs and block duplicate or fake devices.
Imports of mobile handsets are prohibited if they bear all-zero, null, duplicate, fake or non-genuine IMEI/ESN/MEID. Type Allocation Holders must obtain TAC/IMEI from GSMA and secure an IMEI certificate via the GSMA/MSAI ICDR system, which validates TAC/IMEI data and issues encrypted certificates or rejects flagged applications. Importers/brand owners must submit consignment-wise IMEI certificates to Customs, which will validate certificates through ICDR, check allocation ownership, model/form factor consistency and prior entry, and perform prescribed physical verification or treat red-channel consignments as prohibited imports.

Discontinuation of DMS coupons for import dockets; export dockets still require coupon affixation under existing procedure.
DMS coupon requirements are discontinued for Import Dockets due to implementation of e Sanchit; import dockets need no coupon purchase or affixation. DMS coupons must continue to be purchased and affixed to Export Dockets and the procedure in Facility Notice 35/2015 remains applicable. For difficulties, contact the Deputy/Assistant Commissioner in charge of Appraising Main (Import), NS I via the provided email. The Public Notice directions operate as a standing order for officers and staff.

Term Sheet Requirement: Angel funds must file a scheme term sheet specifying material information and compliance particulars.
SEBI requires Angel Funds to file a prescribed term sheet when launching schemes, containing material information (investee profile, investment size, securities, valuation, fees, exit provisions, distribution waterfall, lock-in and co-investment). The term sheet must be filed with the Board within ten days of scheme launch and follow Annexure II. Amendments update references to the Companies Act, 2013 and state that the Companies Act applies to Angel Funds formed as companies. The term sheet must evidence compliance with AIF provisions including investor lists, corpus conditions, investment limits, sponsor and manager continuing interest, investor approvals, and material change reporting.

Drawback jurisdiction change: Drawback Section will handle exporter claims for supplies to SEZ units, expanding Customs remit.
The Drawback Section, headed by a Deputy/Assistant Commissioner of Customs, which processes drawback claims under the Customs Act, will also handle drawback claims of exporters supplying goods to SEZ units within the notified jurisdiction, supplementing the functions transferred from Central Excise to Customs (including brand rate fixation, B-17 bond/LUT acceptance, EOUs and duty free concessional imports), and stakeholders may report implementation difficulties to the Commissioner.

Interception of conveyances: prescribed e-way bill verification, detention-release procedures and confiscation pathway under state GST rules.
Prescribes interception and inspection of conveyances carrying goods, requiring production and electronic verification of e-way bills and prescribed documents. Officers must record non production in Form GST MOV-01, order physical verification in Form GST MOV-02, upload Part A of Form GST EWB-03 within twenty four hours, conclude inspection within three working days or obtain Form GST MOV-03 extension, prepare Form GST MOV-04 and Part B of Form GST EWB-03, and issue release in Form GST MOV-05 or detention in Form GST MOV-06 with subsequent procedures for payment, bond and bank guarantee (Form GST MOV-08), orders in Form GST MOV-09, and confiscation in Form GST MOV-11 if liabilities remain unpaid.

Self sealing container clearance permits selective diversion for examination with mandated seal verification, resealing, and checklist documentation.
Procedure permits registration with electronic seal verification and forbids subsequent cancellation; if Risk Management selects a consignment, exporters must identify containers holding selected packages and Customs at VCTPL certify seal intactness, record examination orders on the shipping bill checklist, and allow only those identified containers to move to CFS for examination. At CFS, officers verify recorded seals, break and examine specified packages, perform 100% examination if seals are tampered with (with prior approval), reseal with liner seals, record seal numbers and examination reports on the checklist, and return containers to VCTPL for final seal verification and Let Export or further reporting.

Supplementary claim inadmissibility for chapter three scrips bars later applications despite prior entitlement cut allowance.
The amendment to Para 9.03 of the Handbook of Procedures disallows supplementary claims for scrips under Chapter 3 of the Foreign Trade Policy 2015-2020. Previously, timely supplementary claims could be considered after imposing an entitlement cut at two percent; the revised provision expressly states that no supplementary claims for Chapter 3 scrips will be admissible, thereby removing that administrative avenue for claimants.

Revised ANF-3B form: SEIS applications must use new application format with immediate effect for all filings.
A revised ANF-3B application form is notified for the Services Exports From India Scheme (SEIS) under paragraph 1.03 of the Foreign Trade Policy 2015-2020 and para 3.04(b) of the Handbook of Procedures 2015-20. The Public Notice annexes the new ANF-3B and prescribes its immediate use as the application format for grant of duty credit scrips under SEIS for all applications.

Proper officer designation under CGST Act assigns specific officer ranks responsibility for registration and composition levy functions.
Assignment of functions designates specific Central Tax offices as the proper officers for registration and composition levy under the Central Goods and Services Tax Act, 2017. The Board assigns Assistant and Deputy Commissioners and Assistant or Deputy Directors one set of specified subsections and rules, and Superintendents a distinct set of subsections, sections and rules, thereby clarifying which officer-holders must execute the enumerated registration and composition-related functions under the Act and rules.