Quality control order implementation reiterated: customs must strictly follow prior instructions on pneumatic tyres and tubes compliance.
Implementation of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009 must follow the earlier CBEC instruction of 15 December 2011. All customs and central excise offices are directed to implement that instruction strictly in letter and spirit for processing and enforcement of imported pneumatic tyres and tubes.

Online request protocol: all information exchanges must use the FINex system; paper submissions discontinued.
Requests for information to the financial intelligence unit must be submitted through the FINex online system; enhancements to the FINex module facilitate exchange and introduce new functionalities, and all future exchanges should use web or bulk online requests as paper requests will no longer be accepted.

Trade facilitation monitoring of pending bills of entry requires Commissioners to review delays over seventy-two hours and escalate as needed.
Commissioners must implement an operating procedure to identify and review all Bills of Entry pending for more than 72 hours from the later of 'entry inwards' or filing, with each case examined by the Commissioner and Appraising Group to determine delay causes and evaluate queries. Chief Commissioners must review Bills of Entry not cleared within seven days with Commissioners and Groups, pursue remedial measures for systemic faults, place interdepartmental coordination issues on facilitation committee agendas, refer Ministry-level matters upward, and monitor monthly dwell time reductions.

Auto-downloading restriction: purchase-to-sale ratio threshold limits form access; further checks and officer approval required for certain dealers.
Auto download of central statutory forms will be blocked for a tax period when the cumulative purchase to sale ratio (including stock transfers and local transactions) for the quarter is below 60%. Forms may be permitted based on the next quarter's combined ratio; persistently sub 60% cases will require ward officer scrutiny. Capital goods purchases are excluded from the ratio for eligible dealers. Dealers with cancelled registrations or pending cancellation notices need ward officer approval. Existing portal validation checks continue and ward officers must monitor high value downloads.

Swachh Bharat Cess applies to taxable services, charged on service value, excluded from cenvat credit and invoiced separately.
Swachh Bharat Cess is a separate cess levied on the value of taxable services from 15 November 2015, additional to service tax and not a cess on tax. It applies to all taxable services except those fully exempt or in the negative list, must be invoiced and accounted for separately under a distinct accounting code, follows existing service tax valuation, abatement and reverse charge rules, and is not eligible for Cenvat credit.

Investor grievance redressal strengthening mandates commodity exchanges to set ISCs and standardize arbitration mechanisms nationwide.
Mandates strengthening investor redressal and arbitration frameworks at national commodity derivatives exchanges by requiring establishment of Investor Service Centres, constitution of Investor Grievances Redressal Committees, maintenance of a panel of arbitrators with a code of conduct, application of prescribed arbitration fees, implementation of awards for clients, creation of a common pool of arbitrators with automatic selection, monthly reporting on implementation, and necessary bye law amendments and investor awareness measures.

Business Continuity Plan and Disaster Recovery obligations require exchanges to establish DR sites and report audit compliance to regulator.
Exchanges must conduct an Annual System Audit following the prescribed audit framework and communicate the Systems Audit Report and compliance status to the regulator. Exchanges must implement and document a Business Continuity Plan and Disaster Recovery arrangements-including Disaster Recovery and Near Site configuration, DR drills and testing-and submit the BCP/DR policy with a detailed implementation plan to the regulator. Exchanges should amend relevant bye-laws and report implementation status to ensure regulatory compliance.

Delivery of goods: importers may de-stuff RMS facilitated containers at Dock or CFS premises and take delivery.
Where Bills of Entry are facilitated under RMS, containers are not normally opened by Dock Officers and delivery ordinarily follows matching container numbers with declarations; importers may either take loaded containers away to de stuff at their premises or de stuff at Dock/CFS premises. Importers are expressly permitted to de stuff RMS facilitated containers at Dock or CFS premises and take delivery of the de stuffed goods, and any implementation difficulties should be reported to the office.

Extension of return filing deadline for quarterly VAT returns; payments continue under statutory payment obligations.
An extension is granted for filing second-quarter VAT returns in the prescribed DVAT forms for online or hard-copy submission; tax payment obligations remain unchanged under the statute. Dealers filing with a digital signature are not required to submit a physical hard copy of the return or the acknowledgement form and must follow the digital-submission procedure.

Duty drawback AIR revision updates composite and customs rates and clarifies brand-rate provisional payment and shipping-bill declarations.
Revision of the All Industry Rates (AIR) updates composite and customs drawback rates, adds and rewords tariff entries, aligns legacy items with residuary rates, and introduces or adjusts drawback caps. Amendments to Drawback Rules permit provisional payment of the Customs component for brand-rate claims where exporters declare a new shipping-bill identifier and tariff item; Central Excise fixation of brand rate later determines final entitlement, with EDI and transitional procedures specified. Authorities must ensure due diligence to prevent misuse and provide public guidance.

Swachh Bharat Cess levy on taxable services; accounting codes and subheads assigned and public notices directed.
Swachh Bharat Cess is imposed on taxable services except those fully exempt or otherwise not liable; the Controller General of Accounts has allocated a new Minor Head and specific sub heads for tax collection, interest, penalties and deduction of refunds, and the circular directs acknowledgement, issuance of trade and public notices, and wide publicity for administrative implementation.

Taxpayer Service Centre established to handle importer/exporter queries with on the spot acknowledgements and Commissioner level monitoring to improve ease of doing business.
A Taxpayer Service Centre for the Bangalore Air Customs Commissionerate is established as a single window system for accepting and handling importers', exporters', customs brokers' and other trade stakeholders' queries, complaints and grievances, with on the spot generation of a unique acknowledgement number and Commissioner level monitoring of disposal; the Centre is operational immediately and specific officers have been nominated to attend its functions.

ASBA facility mandatory for public issues, expanding collection points and ensuring coordinated listing within six working days.
The circular mandates exclusive use of the ASBA facility for public issue applications and broadens authorised application collection points to include RTAs and DPs alongside SCSBs, syndicate members and registered brokers. Intermediaries must upload bid details to the electronic bidding system, acknowledge receipt, coordinate blocking of funds with SCSBs, and comply with specified timelines to ensure listing and commencement of trading within six working days from issue closure. Stock exchanges will validate bids, permit daily modifications, and provide application and allotment status alerts to investors.

Container clearance procedures require CFS verification of Out of Charge status and specified documents before gate release.
CFS clearance requires verification of Out of Charge status through periodic authenticated lists from Shed Appraising Officers or via ICEGATE; CFS authorized persons must confirm original Bill of Entry, Out of Charge copy and original duty payment challan and ensure collectors hold valid customs passes before issuing gate passes. Where EDI is non-functional or a Bill of Entry is not updated, clearance is allowed only after DC/AC (EDI) approval communicated by official email, copied to AC (Docks). CFSs must monitor and report suspicious movements to DC/AC (Docks).

Refund of CENVAT credit: provisional major portion paid promptly to service exporters under rule five, subject to verification.
Scheme for refund of accumulated CENVAT credit to exporters of services under rule 5: eligible pending claims filed by the cutoff date that are not finally adjudicated must be accompanied by an auditor's certificate and a claimant undertaking. Upon receipt, the jurisdictional Deputy/Assistant Commissioner will acknowledge and make a provisional payment of a substantial portion of the claim within five working days by a prescribed letter; this payment is administrative and subject to verification, potential show cause notices, recovery of inadmissible amounts, and monthly MIS reporting.

Consumption register requirement amended: importers must maintain specified registers for authorised and actual-user imports under the handbook change.
Importers must maintain a Consumption Register for items imported under an Authorisation and separately for items imported under actual user condition, recording their consumption; the register is to be retained for the period specified and scheme-specific retention periods apply. Appendix-4G is replaced by Appendix-4H.

Enlistment procedure for appendix applications centralized; submissions must now go to the central authority instead of regional offices.
The Public Notice amends Para 2.90(d) of the Handbook of Procedures 2015-2020 to require that agencies seeking enlistment in Appendix 2I submit their applications as per Annexure I to Appendix 2I to the Director General of Foreign Trade instead of to the concerned Regional Authority, thereby centralizing the application filing process.

Local committees for taxpayer grievances expedite review of high pitched scrutiny assessments and recommend administrative action to curb unreasonable additions.
Local Committees of senior field officers are to be constituted in each Pr. CCIT region to examine taxpayer grievances from high pitched scrutiny assessments, acknowledge petitions, maintain records and dispose of petitions within a short prescribed timeframe. Committees will determine if additions reflect unreasonable assessments, non application of mind, gross negligence or breaches of principles of natural justice, and will report findings to the Pr. CCIT/CCIT for possible administrative action and for presentation before appellate authorities to limit litigation.

Administrative redrafting of excise supplementary instructions updates regulatory guidance with zonal chapter allocation and standardized drafting rules.
Redrafting of CBEC's Supplementary Instructions requires zones to review and redraft allocated chapters to update Central Excise procedures. Zones must produce lucid, exhaustive drafts, add topics as needed, incorporate relevant notifications and circulars at the end of each topic, submit tracked-change versions alongside clean copies, and forward drafts to designated email channels. Coordination arrangements include consolidated compilation of multipart chapters and vetting of enforcement-related drafts by the enforcement directorate.

Time limit for registration orders under section 12AA must be met; monitoring and administrative action required for noncompliance.
Orders granting or refusing registration under Section 12AA must be passed before the expiry of six months from the end of the month in which the application was received; the Commissioner of Income Tax (Exemptions) must adhere to this limit and the Chief Commissioner (Exemptions) is tasked with monitoring compliance and initiating administrative action for any laxity.