Import quota correction: errata revises pet coke import allocation and imposes environmental guideline compliance for imports.
Errata to Public Notice No.50/2015-2020 amends the subject to specify Raw Pet Coke allocation for CPC manufacturing, requires imports to comply with Ministry of Environment guidelines, corrects the CPC manufacturing industry allocation to 0.7 Million MT, and limits relevant import authorisations' validity to 31.3.2019.

EOU compliance amendments clarify customs and excise exemptions, GST interaction, updated notifications and revised B 17 bond procedural requirements.
Amendments align Customs and Central Excise notifications with FTP 2015-2020 and post GST law: imported goods may be temporarily cleared without payment of customs duties, IGST and compensation cess not paid at import while GST liability on supply is governed by GST law; duties on DTA clearance correspond to the exemption availed at import with depreciation allowed for capital goods and transaction value treatment for leftover textiles. The amendments update job worker GST registration rules, replace obsolete notification references, extend specified re import periods for certain electronics, and introduce a revised B 17 bond for new EOUs.

Discharge of bonds by nominated banks via electronic export proof submission ensures expedited customs confirmation and release.
An electronic procedure requires nominated agencies/banks to submit prescribed export proof-EP copy of Shipping Bill, Customs-attested invoice, and bank certificate of realization/eBRC-via a dedicated email. The Assistant/Deputy Commissioner must acknowledge within 24 hours, issue a deficiency memo for incomplete submissions (requiring missing documents within five days), and may requisition other documents only with Additional Commissioner approval. After receipt or verification of documents, the officer will confirm export within seven days and discharge the bond within seven days of confirmation.

Line of Credit support for export finance enabling water project procurement, subject to FEMA compliance and export eligibility.
Exim Bank extended a Government of India supported Line of Credit to Tanzania to finance water supply projects, permitting financing of eligible exports from India under the Foreign Trade Policy. At least seventy five percent of contract value must be supplied from India, with the remainder procurable from outside India. The LoC specifies a terminal utilization period after project completion; shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use own resources or EEFC balances for commission subject to realization and AD Category I bank compliance. Directions issued under FEMA.

Visits to business premises ensure enforcement action against registered persons not filing GSTR-3B and not paying collected taxes.
Mandated enforcement visits target registered persons repeatedly failing to file FORM GSTR-3B or remit collected taxes; Assistant Commissioners, CTOs of LGSTOs/GSTSOs and DGSTOs hold jurisdiction under section 71 to assign and conduct visits. Assignments and approvals must follow FORMAT-1 and FORMAT-2 respectively; officers must report fortnightly in FORMAT-3, maintain FORMAT-5 visit registers, and DGSTOs must consolidate monthly in FORMAT-4 to send to Additional CCT (Audit). Data will be analysed for assessment under sections 62 and 64, and strict compliance with procedures is mandated.

GST migration special procedure: jurisdictional nodal officer nominated; contact details provided for taxpayer migration assistance.
The notification implementing the special procedure for taxpayers with provisional IDs nominates a jurisdictional nodal officer to assist completion of migration; Annexure A supplies the officer's designation, office address, telephone and email for IT grievance redressal, and the Trade Notice directs commissioners and trade associations to circulate these contact details to officers and assessees, superseding the earlier Trade Notice.

Extension of time authority: senior GST officers may grant extensions beyond three days under the specified GST circular.
Delegates authority under the Himachal Pradesh Goods and Services Tax Act, 2017 to officers of the rank of Joint Commissioner or above at Headquarter, Tax Audit and in zone jurisdictions to grant extensions of time beyond the three day period referenced in clause 2(e) of the GST circular dated 25 April 2018, by office order of the Commissioner dated 5 December 2018.

Territorial jurisdiction revised for DGFT Regional Authorities altering RA boundaries and specified district and UT inclusions.
Revision of territorial jurisdiction for DGFT Regional Authorities amending Appendix 1A: Ludhiana's jurisdiction covers Punjab with specified district exclusions; Mumbai's jurisdiction covers Maharashtra areas not allocated to Pune or Nagpur RAs and includes Daman, Dadra and Nagar Haveli, and Goa; Chennai's jurisdiction covers Tamil Nadu excluding areas under Madurai and Coimbatore RAs and includes the Union Territory territories of Puducherry, Karaikal, Mahe and Yanam. The changes take immediate effect.

Discharge of export bonds: standardised electronic submission and strict timelines for nominated banks to secure bond release.
Nominated agencies/banks must electronically submit prescribed proof-of-export documents (EP copy of shipping bill, customs-attested invoice, bank certificate of realization/eBRC) within FTP timelines. The customs officer will acknowledge receipt within 24 hours; if incomplete, a deficiency memo will be issued within five days and additional documents must be provided within seven days. Requests for extra documents require Additional Commissioner approval. Export confirmation will be completed by document review or ICES within seven days of receipt, and the bond will be discharged within seven days of confirmation.

GST range relocation: Mettupalayam Range consolidated with Karamadai Range, changing administrative location and jurisdictional contact.
Notice that the CGST Mettupalayam Range (Location Code: XM0703), under Coonoor Division and formerly at No.69B, Karamadai Road, Mettupalayam, has been shifted to No.55, 57, Gandhi Maidhanam, Karamadai, Coimbatore, which also houses the CGST Karamadai Range, with effect from 01.12.2018; issued for information of trade and industry by the Principal Commissioner of GST & Central Excise, Coimbatore.

Paperless Processing under SIMFT: eSANCHIT enables exporters to upload supporting documents online, accessible to Customs during assessment.
Implementation of Paperless Processing under the Single Window Interface extends the eSANCHIT facility for upload of digitally signed supporting documents in exports to all ICES locations on a voluntary basis. Authorised persons must upload documents via ICEGATE, obtain an Image Reference Number (IRN) to link files to Shipping Bills, and may amend Shipping Bills at the Service Centre if documents are uploaded after Shipping Bill generation or in response to Customs queries. Customs will access uploaded documents during assessment; originals must be retained for five years and produced when required.

Paperless export document uploading via e-SANCHIT enables electronic submission, linking, and online assessment for export clearance.
Paperless processing via e-SANCHIT requires authorized persons to upload digitally signed supporting documents on ICEGATE when preparing Shipping Bills; documents uploaded after Shipping Bill generation must obtain an Image Reference Number (IRN) on ICEGATE and be linked to the Shipping Bill by amendment. Customs will access and assess these electronic documents on ICES, raise online queries, and view uploaded responses. After filing, the authorized person may present a self-assessed Shipping Bill for goods registration, document verification and LEO, with any examination results recorded online. Trade is advised to use e-SANCHIT to reduce cost and expedite clearances.

Definition of Regular Circle clarified under Rajasthan GST order excluding special and anti-evasion circles, effective immediately.
Amendment inserts Note 3 defining Regular Circle as circles other than Anti-evasion Circle(s), Special Circle(s), Business Audit Circle(s) and Works Contract & Leasing Tax Circle(s). The insertion follows existing Note 2 in the original order and takes effect on the stated commencement date.

Verification of examination status required before container delivery by CFS custodians; non-compliance bars release until images uploaded.
CFS custodians must verify on the Chennai Customs CSD Portal/App that examination images are uploaded for all SCANNED MISMATCH and "NOT SCANNED" containers before permitting delivery; if images are not uploaded by the CFS EO the custodian must withhold delivery and direct the CHA/importer to have the images uploaded. This applies to both PNR and DPD CFS containers, and difficulties should be reported to the Deputy Commissioner of Customs (Docks - Administration).

Disposal of un claimed cargo: revised expedited procedure issued to streamline identification, notice, claiming and disposal processes.
The board has issued a detailed revised procedure to expedite disposal of un claimed and un cleared cargo under the Customs Act, addressing undue delays; stakeholders (customs brokers, importers, exporters) are directed to follow the updated mechanism, timelines and actions for identification, notice, claiming and subsequent disposal of cargo lying with customs, with a copy of the board circular enclosed for implementation.

TIR Carnet procedures clarified: movement of goods under international transit regime requires compliance with newly issued circular guidance.
Procedure for movement of goods under TIR Carnets is prescribed by a Board circular which lays out detailed operational steps and compliance obligations for carriage and transit under the multilateral TIR system. The notice advises Customs Brokers, importers, exporters and other trade participants that the enclosed circular contains the operative instructions to be followed at ports and customs stations for documentation, movement authorisation, and the respective roles and responsibilities of trade participants and customs offices.

MEIS dispatch tracking lets exporters view Speed Post dispatch particulars while RAs update records in the MEIS module.
A system-driven automated approval of MEIS claims is operational and RAs must record Speed Post number and date in the R & I online module (File Update Speed Post details); exporters can view these dispatch particulars via the DGFT MEIS ECOM module under Query Dispatch details Select File No to track MEIS shipments.

Cyber security obligations for stock brokers and depository participants require mandated resilience, governance and reporting under SEBI framework.
SEBI requires all registered Stock Brokers and Depository Participants to adopt a board approved Cyber Security and Cyber Resilience policy setting out identification, protection, detection, response and recovery processes, appoint a Designated Officer and Technology Committee, implement access controls, strong authentication and data encryption, conduct regular VAPT and continuous monitoring, report quarterly threats to exchanges/depositories, and undergo annual independent audits, with vendors and market infrastructure institutions required to follow or assume responsibility for applicable controls.

GSTIN cancellation status on the e-way bill portal must be updated to block fake bill generation.
The e-way bill portal mechanism requires that, where a firm's GSTIN has been cancelled on the GST portal by the proper officer, the cancelled status must be updated on the e-way bill portal before the firm can be prevented from generating e-way bills. The circular addresses enforcement concerns that tax-evading firms may continue to generate fake e-way bills after cancellation of registration unless the portal status is synchronised with the GST portal.

Amendment to MEIS appendix: addition and correction of HS codes altering export incentive eligibility under scheme
A new HS code 38123100 (mixtures of oligomers of TMQ) is added to MEIS Appendix 3B Table 2 with the rate specified in the Public Notice, effective for exports from 01.01.2017; concurrently, HS codes at serial 3115 and 4284 are amended from 50079000 to 50079090 and from 63049220 to 63049229 respectively, effecting technical corrections to tariff classifications for MEIS applicability.