Best judgement assessment applied where s142(1) notices during demonetisation remain unresponded; AOs to collect evidence and proceed.
Where notices for return filing issued during demonetisation remained uncomplied, jurisdictional AOs will be provided updated identifying information and guidance, must invoke information gathering powers and conduct local enquiries, and proceed to frame a best judgement assessment after considering gathered material and affording the assessee an opportunity to be heard; supervisory directions from the Range Head and forwarding of material to jurisdictional AOs for identified ultimate beneficiaries are required, with completion targeted within the specified fiscal timeline.

Direct Port Delivery rules allow shipping lines to nominate any CFS if importer fails to designate one.
If DPD importers do not clear containers within the prescribed 48-hour period, containers shall be moved to CFSs preferred in the importer's advance intimation to the shipping line; in the absence of such preference, the shipping line may nominate any CFS and the containers will be moved en bloc to that nominated CFS, supplanting the earlier designated CFS arrangement and omitting the previously referenced Para 7.2.

Electronic transmission of Customs documents: authenticated PDF BE/SB replacing paper copies, with QR codes and phased digital signatures.
Project iCODE implements electronic transmission of Bills of Entry and Shipping Bills as authenticated PDFs. A pilot for generation and email transmission of the first copy of BE in PDF with QR codes is operational; feedback on data consistency and additional fields is requested to the system manager email by the stated deadline. PDFs in the pilot phase do not yet carry digital signatures. After feedback and incorporation of digital signatures, electronic transmission of the final OOC BE copy will commence and the facility will be extended to Shipping Bills. Importers and exporters are advised to register on ICEGATE to receive PDF copies and notifications.

Customs Self-registration of imported goods enables pre-payment verification via CCV and electronic clearance after duty payment.
Turant Customs enables importers to self-register arriving goods on ICEGATE before duty payment while requiring electronic Bills of Entry and digital signatures; Customs Compliance Verification will be completed by the proper officer after registration and, once duty is paid, the Automated System will electronically clear the Bill of Entry pursuant to the statutory proviso.

Coastal carriage through foreign territory: harmonised transit procedure requires marking, seals, manifests and GST documentation for shipments.
Movement of coastal goods through Sri Lanka and Bangladesh is permitted under a harmonised procedure using the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specified relaxations: no Bill of Coastal Goods filing where goods transit via foreign territory; consignor/consignee GSTIN (or VAT/PAN) and invoice details must be recorded; consignments must be marked and sealed "For Coastal Carriage through foreign territory"; masters must obtain the passed transit bill, prepare manifests and provide e Way Bill/container/seal details; tampering triggers inspection, adjudication and possible security; prohibited exports cannot transit.

Entity Registration under new sea cargo manifest rules requires ICEGATE applications and customs approval before operating.
Registration under the Sea Cargo Manifest and Transhipment Regulations requires master applicants to apply via ICEGATE, providing details of the master entity, authorised persons, intended operations and supporting documents; applications will be routed to ICES for jurisdictional customs approval with verification and queries handled by the Apprising Officer (EDI), and a detailed guidance note is available on ICEGATE.

Sea Cargo Manifest regulations: commencement date deferred, altering compliance timeline for carriers and trade stakeholders.
Amendment notifies a deferment of commencement for The Sea Cargo Manifest and Transhipment Regulations, 2018, postponing their operation from the previously announced date to 1 August 2019 and altering the compliance timeline for Main Line Operators, steamer agents, importers, exporters, customs brokers and other trade stakeholders.

Customs Compliance Verification enables pre-duty self-registration and automated electronic clearance via the ICEGATE portal upon payment.
Turant Customs enables importers to self-register goods on the ICEGATE portal after arrival, before duty payment, and establishes Customs Compliance Verification whereby a proper officer completes statutory verifications post-registration; upon CCV confirmation and subsequent duty payment the Customs Automated System will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, and ICES 1.5 provides an automated queue for officers to grant clearance without manual presentation of Bill of Entry details.

Commencement of Sea Cargo Manifest Regulations postponed, notifying stakeholders of a revised operative start under amended notification.
Board Notification No. 17/2019 amends the Sea Cargo Manifest and Transhipment Regulations, 2018 by postponing their commencement: previously notified to commence on 1 March 2019, the Regulations are now directed to come into force on 1 August 2019. The public notice communicates this change to steamer agents, importers, customs brokers and consolidators.

Customs Brokers Licensing Examination to be conducted online by authorized academy with MCQ test, pass threshold and oral follow-up.
An online computer based multiple choice licensing examination for customs brokers will be administered by NACIN under the Regulations; it comprises a three hour MCQ test with specified pass marks and mandates an oral examination for those who qualify. The statutory syllabus governs content. Practice question papers and admit card download links are posted on CBIC and NACIN websites, admit cards will be emailed in advance, and candidates must use the published centre lists and helpline email for issues.

Coastal cargo transit through foreign territory allowed with prescribed marking, sealing, invoicing and manifesting requirements.
Movement of coastal goods through Sri Lanka and Bangladesh shall follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with added requirements: consignor and vessel person in charge follow the transit procedure without filing a Bill of Coastal Goods; appendices must include GSTIN (or VAT/PAN) and invoice details; containers must be marked and sealed; manifests and e Way Bill details submitted; destination officers verify discharge and seals; tampering triggers adjudication. Imported containers under notification No. 104/94 may be used for domestic cargo during the permitted temporary period, and domesticated ISO containers may be used for EXIM cargo with procedural parity for export/import clearance.

Customs Broker Examination moved online by NACIN under licensing rules, computer based MCQ format with subsequent oral assessment.
The Customs Broker licensing examination will be administered by NACIN as a computer based bilingual MCQ test with a fixed duration, a stipulated pass mark and no negative marking; those who qualify will proceed to an oral examination. Practice question paper and admit card downloads are available on CBIC and NACIN websites, and candidates should report any issues to the provided helpline.

Inter-State supply rule for warehoused goods: payment of central and state tax treated as compliant if equal to integrated tax.
Supplies of warehoused goods during July 2017-March 2018 had the character of inter State supply, but owing to non availability of the reporting facility on the common portal suppliers reported them as intra State and paid central tax and state tax. As a one time exception, suppliers who paid central and state tax in that period will be deemed to have complied with tax payment obligations provided the sum of central and state tax paid equals the integrated tax due on those supplies.

Place of supply requirement: invoices for inter-state supplies must state place and State, non-compliance attracts penalties.
Suppliers making inter-State taxable supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) and the invoice provisions; this ensures tax accrues to the State of consumption. Determination of place of supply should follow the place-of-supply provisions for goods and services, and failure to mention these invoice particulars may attract penal action under the Act and rules.

Apportionment of IGST requires reporting inter-state supplies to unregistered persons in specified GSTR tables or face penalties.
Registered suppliers must report inter State supplies to unregistered persons with the place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. Reporting in Table 3.2 determines apportionment of IGST to the State where supply occurs; omission causes non apportionment, mismatches in apportioned tax, and non compliance with integrated tax apportionment obligations, and may attract penalties under the RGST Act.

Amendment of GST circulars applies to Uttar Pradesh SGST, with officers directed to follow the revised position.
The Uttar Pradesh Commercial Tax administration forwards the Central Board's circular on amendment of circulars previously issued under the CGST Act, 2017, and states that its contents will also apply to the Uttar Pradesh SGST Act and Rules. Subordinate officers are to be informed and instructed to take necessary action accordingly. The communication is issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh.

Hedging of exchange rate risk allowed for FPIs under Voluntary Retention Route subject to eligibility and operational conditions.
Permits hedging of exchange rate risk for Foreign Portfolio Investors under the Voluntary Retention Route using forwards, options, cost reduction structures and swaps with rupee as one currency, subject to operational conditions: dealers may offer contracts only where the FPI has VRR-related exposure; notional and tenor must not exceed exposure; duplicate hedging is prohibited; notional excesses must be adjusted unless due to market valuation; FPIs may cancel and rebook; payables must be met from repatriable funds or inward remittances.

Voluntary Retention Route enables FPIs to lock retained debt holdings in exchange for regulatory relaxations and hedging access.
The Reserve Bank introduces the Voluntary Retention Route allowing registered FPIs to invest in government or eligible corporate debt by accepting a Committed Portfolio Size and a Retention Period during which they must maintain a minimum proportion of the CPS on an end-of-day basis. Allocation is by tap or auction, with bids prioritised by retention period; limits constrain the share any single FPI or related FPIs may receive. VRR investments are additional to general limits, exempt from certain corporate bond restrictions, and permit limited repo use and derivative hedging. Custodians must monitor compliance and maintain separate accounts.

Electronic Authorisations for Advance/EPCG: physical security-paper copies discontinued; ICES records will govern customs verification and debits.
DGFT will discontinue printing Advance and EPCG Authorisations on security paper for registrations at EDI ports and will transmit Authorisation details electronically to the Customs ICES server. Authorisations, amendments and invalidations will be visible in ICES and relied upon for registration, assessment, examination, debits and export clearances; bond/bank guarantee requirements remain determined as before, and no physical Authorisation need be presented.

Discontinuation of security-paper authorisations for EDI-registered export authorisations streamlines issuance and requires stakeholder attention.
DGFT has discontinued issuing Advance and EPCG Authorisations on security paper for authorisations with EDI ports of registration, under Policy Circular 19/2015-2020 as communicated by Board Circular No. 07/2019-Customs; the change, intended to enhance ease of doing business, takes effect for authorisations issued from 01.03.2019 onwards, and stakeholders are asked to report any implementation difficulties to the customs office.