Cenvat credit: principal manufacturers may claim credit when job workers charge service tax on intermediate processes.
Where the principal manufacturer clears goods on payment of Central Excise duty, job work activities that are intermediate production processes are exempt from service tax and the job worker need not charge service tax; however, if a job worker does charge service tax on such intermediate processes, the principal manufacturer is entitled to take Cenvat credit of that service tax. A Central Excise Act stipulation mandating non-payment of excise on exempted goods does not by itself apply to service tax law.

PAN mandatory for registration: convert temporary non PAN registrations to PAN based profiles or face cancellation and loss of GST migration.
PAN is required for Service Tax registration and existing non PAN temporary registrations must be converted to PAN based registrations by the specified deadline; failure to comply will lead to cancellation of temporary registrations and non migration of data to the GSTN. Registrants must also update valid email and phone contact details in their registration profiles to ensure complete migration to the GST database.

Paperless customs processing: routine printouts of challans, transshipment permits and control copies discontinued where electronic systems suffice.
The notice discontinues routine printing of GAR-7/TR-6 Challans, TP copy for transshipment permits where electronic transmission exists, Exchange Control and Export Promotion copies of Shipping Bills, and Exchange Control copies of Bills of Entry where integrated electronic systems (including IDPMS) and ICEGATE ePayment provide secure data transfer; printouts remain available on demand or when manual or non connected processing requires them.

Transhipment Bond requirement and waiver affect carriers handling large container volumes, altering bond filing and discharge procedures.
Procedures consolidate sea to sea transhipment clearance steps: define port and vessel types; prescribe IGM/EGM and transhipment application filing responsibilities at gateway and loading ports; require registration of a Transhipment Bond and bank guarantee in ICES with bond numbers recorded against cargo lines; bond discharge on customs certificate of safe arrival and forfeiture if not produced; and apply a waiver of BG for qualifying high volume carriers, with earlier public notices prevailing in case of conflict.

Duty forgone on indigenous procurement added to reporting formats to monitor domestic procurement and duty concessions.
Amendments to Annexure III and Annexure IV of Appendix 6E add reporting fields for indigenous procurement (cumulative domestic procurement of raw materials/consumables and capital goods) and an entry for duty forgone on indigenous procurement, and renumber existing items; the changes require working units to report domestic procurement and corresponding duty concessions in Quarterly and Annual Progress Reports.

Mandatory Advance Filing of Bill of Entry accelerates port clearance and grants enhanced facilitation for FCL consignments.
Requirement: submit Advance/Prior Bills of Entry in the ICES system for Full Container Load (FCL) consignments to speed port clearance and reduce cargo dwell time; such advance filings will receive enhanced facilitation. The notice confirms a streamlined amendment procedure for IGM/documents after advance filing, with amendments ordinarily processed promptly and generally without penalty, and encourages advance filing for Less than Container Load consignments; stakeholders may report implementation difficulties to the Commissioner.

Refund and Adjudication procedure for SEZ units now administered by jurisdictional customs through designated refund, adjudication and legal cells.
Amendment delegates refund, demand, adjudication, review and appeal for SEZ unit operations to jurisdictional Customs and Central Excise authorities. Refund claims from SEZ units will be processed by the Central Refund Cell; adjudication will be recorded and handled by the Central Adjudication Cell with designated officers (Commissioner, Additional/Joint Commissioner, Deputy/Assistant Commissioner) exercising powers according to prescribed monetary limits and scheme-specific rules; review and appeals will be managed by the Central Legal Cell with specified file routing and comment obligations for DC/AC officers.

RMS facilitation streamlines out-of-charge of facilitated Bills of Entry, allowing round-the-clock clearance and document verification.
A dedicated RMS Facilitation Centre centralizes registration and scrutiny of RMS-facilitated Bills of Entry, issues printed signed out-of-charge receipts after verifying duty payment and RMS/CCR compliance, and requires Container and Seal verification by port terminal or CFS gate officers with immediate reporting of discrepancies to the Assistant/Deputy Commissioner. Documents submitted are retained and digitized daily.

Verification of Export Obligation streamlined: EODCs ordinarily accepted with limited random and intelligence based checks, exporters notified.
Customs should not replicate Export Obligation verification done by Regional Authorities; EODCs under FTP/HBP are normally accepted without re verification, subject to detailed checks in a limited percentage of randomly selected cases and where intelligence suggests need. Exporters will be informed when selected. Mandatory verification applies when RA endorses checks or where EODCs derive from non EOI shipping bills. Monitoring of block wise EO fulfilment continues and authorization wise export data is available in EOI.

Lab Module enables electronic Test Memos and online laboratory results so Customs can act without physical test reports.
The Lab Module in ICES 1.5 enables Customs officers to generate Test Memos, record sample details, and dispatch samples electronically to mapped laboratories and referral agencies; laboratories can access memos, record test findings online, and make results instantly available to Customs so that action on consignments may proceed without waiting for physical reports. The Module forms part of the Single Window Project, while fees and supporting-document submission and payment processes remain unchanged and must be provided to agencies outside the Module.

Continuous disclosures by InvITs require standardized financial and non financial reporting, audit and investor facing compliance mechanisms.
SEBI requires InvITs to submit half yearly and annual financial information on standalone and consolidated bases prepared under accrual accounting and Ind AS, within specified timelines, including key financial statements and comparative figures. Annual reports must be audited while half yearly reports may be limited reviewed; auditors must have ICAI peer review certificates and opine on NDCFs. Additional mandated disclosures include Statements of Net Distributable Cash Flows, manager fee justifications, sectoral investment breakups, contingent liabilities, related party transactions, and quarterly statements of deviations in use of issue proceeds, together with website, listing, credit rating and investor grievance compliances.

Subsidies as business receipts eligible for Chapter VI-A deductions, including transport power and interest; department instructed not to appeal.
Transport, power and interest subsidies reimbursing production or sale costs have a direct nexus with the profits and gains of business of an industrial undertaking and are to be treated as business receipts eligible for deduction under Chapter VI-A where the business qualifies; the Department is directed not to file or to withdraw appeals on this settled issue.

RMS Facilitation Centre established to expedite out-of-charge for facilitated Bills of Entry, streamlining documentation and container checks.
A dedicated RMS Facilitation Centre at JNCH will register RMS-facilitated Bills of Entry, scrutinize documents, verify customs duty payments and clearances, issue a printed signed out-of-charge (OOC) copy, and send registration documents daily for digitization. Container and Seal numbers must be verified by Port Terminal or CFS gate officers, who must report discrepancies to the relevant Assistant/Deputy Commissioner. The Centre will operate 24x7; importers may obtain OOC there or at CFSs. Initial operations use five counters allocated by tariff chapters.

IFSC market structure guidelines require unified markets, extended trading hours and CPMI IOSCO aligned risk management for exchanges.
Guidelines set a single market structure for IFSC exchanges, require exchanges to set trading hours and at least twice daily settlement, and permit trading of products permitted in FATF/IOSCO jurisdictions subject to prior approval. Clearing corporations must adopt a CPMI IOSCO aligned risk management framework with robust margining, stress testing and ring fencing; eligible collateral includes major foreign currencies, IFSC term deposits, Indian securities with foreign depositories, foreign securities, liquid mutual fund units and gold, with cash and cash equivalents comprising a majority of liquid assets. A settlement guarantee Fund and BCP/DR measures are mandated, and entities must comply with SEBI directives.

Deferred payment of customs duty now available to certified AEO-T2/T3 importers subject to ICEGATE OTP authentication.
Deferred payment of Customs duty is available to AEO (Tier-Two) and AEO (Tier-Three) importers who must obtain ICEGATE login, nominate an AEO nodal person whose contact details are recorded, and intimate intent to the Principal Commissioner/Commissioner (or notify the AEO Programme Manager with copies). The importer must mark flag "D" in the Payment Method column of the Bill of Entry; the AEO nodal person must authenticate deferred-payment requests via a One Time Password to the registered email, which may authenticate multiple Bills of Entry, and customs clearance under deferred payment is granted only after such authentication. Due dates follow the Deferred Payment of Import Duty Rules and importers may select and pay challans earlier than the due date.

Direct Port Delivery extended to main importers; requires advance bill filing, duty payment, RMS clearance and prompt container evacuation.
Direct Port Delivery (DPD) has been extended to additional importers for FCL containers covered by RMS facilitated Bills of Entry where no examination is required. Importers must file advance Bills of Entry, pay customs duties and charges in advance, obtain electronic delivery orders, and be prepared to take immediate delivery. A dedicated RMS Facilitation Centre will register RMS facilitated Bills of Entry, issue printed out of charge orders after document scrutiny, and coordinate verification of container and seal numbers; selected consignments remain subject to scanning or examination and damaged or tampered containers are ineligible for DPD.

Self-sealing and self-certification permission converted to one-time validity to streamline export facilitation and reduce interface.
Permissions for Self-Sealing and Self-Certification of export containers are converted to a one-time grant; existing permissions will be extended suo moto by the EDI section without fresh documents. Denial or withdrawal requires specific adverse information and prior authorisation by the JC/ADC in charge of the FSP Cell.

Freezing of promoter demat accounts secures unpaid listing regulation fines by restricting transferability of securities.
Where a listed entity fails to pay fines within the notice period, the recognized stock exchange shall, after expiry of that period, instruct depositories to freeze holdings in other securities in promoter and promoter group demat accounts to the extent of liability calculated quarterly. For two consecutive periods of non compliance and failure to comply with exchange notices, the exchange may direct freezing of the entire promoter and promoter group shareholding in the listed entity, with additional freezes in other securities to cover liability. Exchanges decide which securities and holdings to freeze and depositories must furnish holdings information.

Export obligation verification under EPCG: EODCs generally accepted with random and intelligence-led detailed checks.
EODCs issued by Regional Authorities for EPCG authorizations are to be normally accepted by Customs without independent re-verification of first block export obligations, subject to restricted random sampling and intelligence-led detailed checks. Customs verification of installation certificates is limited to a random sample and non-EDI shipping bills must be verified. Senior officers must apply transparent random selection criteria, inform exporters immediately, and avoid requesting information available in EDI; specified selection triggers include missing installation certificates, third-party exports, entity changes, intelligence inputs, and assessments of duty-saved exposure.

Discontinuation of manual debits: EDI registered Advance Authorizations must be debited electronically; officers must verify debits.
Future Advance Authorizations electronically registered at Customs EDI locations shall not be evidenced by manual debits on physical copies; officers examining imports or issuing Out of Charge must verify that the authorization has been debited in the EDI system. For domestic sourcing documentation, holders must obtain an Advice Letter from the Group DC/AC for intended quantity and value, which must be processed and emailed to the Regional Authority the same day. Manual clearance during EDI breakdowns may be permitted with safeguards and subsequent EDI debit entries.