Disposal of unclaimed cargo under Section 48: time bound custodian Customs process leading to regulated e auction and clearance.
Procedure under Section 48 prescribes a coordinated, time bound sequence: custodians must list unclaimed cargo (with IGM details), notify importers, prepare inventories, and seek Customs' NOC. Customs segregates consignments for retention, identifies regulatory/testing requirements, and within set periods authorises consignments for e auction or triggers clearance/testing. Custodians appoint approved valuers to fix reserve prices; auctions proceed through e auction with Customs oversight, bid reporting, buyer wise consolidated bill(s) of entry, assessment, payment of dues and release. Provisions address testing, destruction when unfit, refunds of earnest money, and disbursement of sale proceeds under the Act.

TIR Carnet transit guarantee secures customs liabilities and prescribes sealed container procedures and claim mechanisms for cross border road transport.
The circular prescribes India's operational framework for TIR Carnet transit: the carnet functions as the customs transit declaration and international guarantee issued by the NGA; customs at departure, transit and destination must verify cargo, apply seals, retain and exchange vouchers and counterfoils, and follow specified inquiry and notification procedures for irregularities. FICCI, as NGA, guarantees liabilities subject to a per carnet ceiling and exclusions; authorities must pursue directly liable persons before claiming the guarantee, and claims are converted at Board notified exchange rates with defined timelines for notice and payment.

E-way bill validity: clarifies non-invocation of detention for certain minor documentation errors, with prescribed penalty procedure.
The circular clarifies that consignments must be accompanied by specified documents and a valid e-way bill, and that detention and seizure provisions under section 129 may apply where documents are absent or e-way bill Part B is not furnished. However, where an e-way bill and specified documents accompany goods, officers should not invoke detention for defined minor discrepancies (e.g., spelling, PIN, limited HSN or vehicle number errors); instead a statutory penalty should be imposed per consignment using FORM GST DRC-07 and weekly records of such consignments must be maintained.

Interception procedure modified: detention limited to goods/conveyances violating GST rules and hard-copy notices accepted as proof of action.
Modifications clarify interception and detention procedure: replace "three working days" with "three days", and "Central Government" with "Government of Maharashtra"; revise FORM GST MOV-05 release wording to state date and time. Under Rule 138C(2), a conveyance physically verified once should not be re-verified elsewhere unless new information of tax evasion emerges. Pending portal integration, hard-copy notices/orders in prescribed forms may be shown as proof of prior action. Detention/confiscation is limited to goods or conveyances where violation of the GST Acts or rules is established.

Trading hours for commodity derivatives extended, subject to adequate risk management and infrastructure implementation.
Extension of permissible trading hours for commodity derivatives allows recognised exchanges to set longer session timings for non agricultural and agricultural commodity contracts (non agricultural with extended late evening end times linked to the US daylight savings cycle; agricultural until 21:00). The change modifies prior time limit rules, takes effect thirty days after the circular, and is subject to exchanges and clearing corporations putting in place adequate risk management, surveillance and infrastructure. Exchanges must amend bye laws, notify brokers, publish the change and report implementation.

Paperless processing under SWIFT for PGA upload of licences clarifies EPRA document code correction and implementation.
Implementation of PGA eSANCHIT mandates paperless processing by requiring Partner Government Agencies to upload Licenses, Permits, Certificates and Other Authorisations (LPCOs) via SWIFT. A corrigendum amends the document code for Extended Procedures Responsibility Authorization (EPRA) in the implementation table to ensure accurate coding for PGA uploads, aligning local public notice guidance with the Board circular and directing stakeholders to follow the corrected code for compliance with the electronic processing framework.

E-commerce operator registration as TCS requires state-wise GST enrollment and designated jurisdiction for applicants without Assam presence.
e-Commerce operators are required to obtain separate State-wise registration as TCS under the Assam GST framework. Operators supplying into Assam from outside the State and having no physical presence in Assam must enter the address of their head office outside Assam as the Principal place of Business, attach the prescribed supporting documents, and select Guwahati Unit-A, Circle 99 as the State jurisdiction for centralised processing of the registration application.

BIS licensed refineries and mints: Appendix added to Foreign Trade Policy listing authorised units for trade compliance.
The Directorate General of Foreign Trade has inserted Appendix 2X into the Appendices and Aayat Niryat Forms of the Foreign Trade Policy to list refineries and mints that have obtained BIS licence, specifying firm names, BIS licence numbers and licence validity dates as compiled from the BIS website, thereby establishing an official registry for administrative reference and trade compliance.

Certificate of Origin fees established; preferential issuance and post verification under trade agreements now subject to prescribed fee rules.
Fees are now chargeable for issuance of preferential Certificates of Origin and for post verification of self certified Rules of Origin certificates under Free Trade Agreements, as detailed in Appendix 2K. Tatkal certificates are discontinued and certificates will be delivered within one working day. REX self certification for EU GSP remains free for registration; competent local authorities will undertake post verification on request and may charge the prescribed fee and recover TA/DA from exporters.

Preferential Certificate of Origin fees established and post verification charges under EU GSP defined for single and multiple units.
Appendix 2K of the FTP, 2015-2020 is amended to prescribe application fees: a fee for issuance of Preferential Certificate of Origin and fees for post verification of self certified Certificates of Origin under EU GSP and verification under other FTAs; agencies may charge TA and DA from the unit as per government rates.

Wastage norms and value addition prescribed for gold religious idols clarifying separate treatment for plain and studded items.
Prescribes wastage norms and value addition for gold religious idols (gods and goddess) of the stated carat eligibility by adding specific wastage percentages for plain and studded items to Para 4.60 and distinct value-add thresholds for plain, colour-gem-studded, and diamond-studded idols to Para 4.61 of the Handbook of Procedures 2015-20, thereby establishing manufacturing loss allowances and processing value-add criteria for export compliance.

IT grievance redressal mechanism established for GST portal technical glitches; taxpayers must apply with evidence of bona fide attempts.
An IT grievance redressal mechanism is established for GST portal technical glitches: the Commissioner is the Nodal Officer, with Joint Commissioner (Systems) and Deputy Commissioner (Systems) as Additional Nodal Officers and contact emails provided. Taxpayers must apply to field officers or the named nodal officers where demonstrable glitches prevented completion of legal processes, enclosing evidence of bona fide attempts to comply. Trade associations and advisory committees are requested to disseminate the notice to their members.

Refund eligibility for UIN entities clarified: documentation, reciprocity compliance, and prior permission for vehicle refunds required.
Procedural clarification requiring UIN entities to comply with MEA reciprocity letters and to submit specified documentation-Refund Checklist (Annexure A), sample Certificates (Annexures B/B 1), Undertakings (Annexures C/C 1), detailed Statement of Invoices (Annexure D)-and, for vehicle refunds, the MEA Prior Permission letter; personnel of UN and other international organizations are not independently eligible under the notifications while personnel posted to diplomatic missions remain subject to reciprocity; a one time waiver on UIN recording is allowed subject to attested invoice copies and a revised monthly report format (Annexure E) is prescribed.

E-way bill requirement: declaring a transporter's godown as recipient's additional place ends the current e-way bill.
Goods stored temporarily in a transporter's godown while in transit must be accompanied by a valid e-way bill. The consignee must declare the transporter's godown as an additional place of business (with transporter concurrence); upon such declaration the e-way bill is deemed concluded when goods reach that godown and need not be extended. Any subsequent movement from that godown to other premises of the recipient requires a fresh valid e-way bill. Transporters and recipients must maintain statutory records, and recipients may keep books relating to such storage at their principal place of business.

Recovery of wrongly availed CENVAT credit: reverse via GSTR-3B with interest and penalty payable accordingly.
Because the Electronic Liability Register functionality is unavailable, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on such reversals are to be paid through column 9 of Table 6.1 of FORM GSTR-3B. The Board treats these recoveries as central tax liabilities payable from amounts in the electronic credit or cash ledger.

Interception procedure clarified: detention and release rules allow hard copy proof, limit confiscation to violating consignments.
The Board modifies interception procedure language-replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording-and clarifies verification and detention limits: once physical verification of a conveyance has occurred no further verification is allowed elsewhere absent new information; hard copies of prescribed notices/orders may serve as proof of action between tax authorities while detention/confiscation is confined to those goods or conveyances for which a statutory violation is established.

E-way bill requirement: goods transiting another State require an e way bill; railways must not deliver without it.
Provision of tooling by an OEM to an unrelated component manufacturer free of cost is not a supply and does not require reversal of input tax credit; such tooling's cost is not includible in the component manufacturer's supply value. If contract terms treat tooling as belonging to the component manufacturer but supplied free by the OEM, amortised tooling cost must be included in valuation and the OEM must reverse credit. Mixed supplies with separately shown values attract tax at rates applicable to each element. Rail delivery requires production of an e way bill and an e way bill is needed when goods transit another State; DTA-SEZ moves in the same State are subject to rule based exemption.

Cancellation of GST registration: procedural requirements and final return obligations clarified, officers to accept applications absent specified discrepancies.
Cancellation of registration is initiated via FORM GST REG-16 for specified events and must include contact details, reason, proposed effective date, stock and tax particulars, transferee registration details where relevant, and last return details. Proper officers shall accept applications within 30 days unless incomplete or where the transferee is not registered; in such exceptions the officer must issue a written discrepancy notice, allow seven working days to reply, and record reasons for any rejection. Accepted cancellations result in FORM GST REG-19 being issued with the effective date requested, subject to not being earlier than the application date.

GST refund claims must include GSTR-2A and Annexure-A and follow prescribed electronic credit ledger debiting order.
Claimants must submit a print-out of FORM GSTR-2A and a manual Annexure-A invoice statement with FORM GST RFD-01A; the proper officer will rely on GSTR-2A as evidence and will not insist on invoices already reflected therein. Refundable unutilized ITC is the least of three computed amounts and must be debited from the Electronic Credit Ledger in the prescribed order: integrated tax first, then central and state/UT taxes equally, with shortfalls adjusted. Rejected amounts for ineligible credit are re credited via FORM GST RFD-01B with simultaneous recovery action; other re credits require an undertaking or final adverse appeal outcome.

Principal agent supply: invoice issuance and authority to transfer title determine when transfers without consideration are treated as supply.
The notice explains that an agent falls within the Schedule provision treating transfers without consideration as supply only when the agent supplies or receives goods on behalf of the principal, as evidenced primarily by the agent issuing the invoice in his own name or receiving goods invoiced to him. Pure procurement or facilitation services where the principal's name appears on invoices do not attract the Schedule provision. When the agent has authority to transfer title and invoices in his name, the principal to agent or agent to principal movements are treated as supply and may trigger compulsory registration, subject to exemptions for certain agricultural commission agents.