Standard Unit Quantity Code requirement: Bills of Entry must include validated SQC entries or submission will be blocked.
Mandatory declaration requiring inclusion of the Standard UQC (SQC) in the Single Window Table of the Bill of Entry, using Info_Type = CHR and Info_QFR = SQC; Info_MSR must carry the quantity in the Standard UQC and Info_UQC the SQC code, which will be validated against the Tariff Code directory in ICES. Even if identical to the commercial UQC, the SQC must be separately declared with quantity. Submission of Bills of Entry will be blocked unless SQC details are provided.

Electronic supporting-document filing extended voluntarily to all EDI locations; users must develop capability and prepare for mandate.
The eSANCHlT application for electronic uploading of digitally signed supporting documents is extended to all EDI locations on a voluntary basis; Customs brokers and ICEGATE self filers must develop capability to use eSANCHlT per Circular No. 40/2017 and undertake outreach to unprepared brokers, with procedural guidance and FAQs available on the ICEGATE eSANCHlT webpage and problems to be reported to the Commissionerate.

Letter of Undertaking for export without integrated tax permitted, subject to eligibility, execution and payment conditions.
Allows registered persons to furnish a Letter of Undertaking in place of a bond for exports without payment of integrated tax, except those prosecuted for offences where tax evasion exceeds two hundred and fifty lakh rupees; the LUT must be on the registrant's letterhead, in duplicate, for a financial year using the annexure to FORM GST RFD-11 and executed by specified authorised persons. Failure to pay tax with interest within the prescribed period withdraws the export without tax facility, which is restored upon payment. The provisions apply mutatis mutandis to zero rated supplies to SEZ developers and units.

Quarterly review of tax assessment orders strengthens scrutiny of under-assessment, legal irregularities, and revenue-sensitive cases.
Quarterly review of assessment orders passed by Deputy Commissioners, Assistant Commissioners and Commercial Tax Officers is directed to improve the quality of assessment under the Uttar Pradesh Commercial Tax/GST administration. The Joint Commissioner (Executive) must examine five orders each quarter, send review remarks to headquarters, and ensure legal action where irregularities or adverse facts are noticed. The circular also requires submission of the best and worst assessment orders of each quarter to headquarters by the 15th day of the following month. Zonal Additional Commissioners must supervise the review process and forward cases involving under-assessment, revenue loss, or important legal issues.

Acceptance of statutory forms must be allowed without prior appointment under policy, enabling timely refund processing.
Ward officers must accept original statutory forms from dealers or authorised representatives without prior appointment, issue a proper receipt upon submission, and process pending refund cases and other matters in accordance with law and departmental procedure; failure to comply will be treated as a serious administrative lapse.

eSANCHIT electronic document submission extended to all EDI locations on a voluntary basis, traders urged to prepare.
Extension of the eSANCHIT application makes electronic uploading of supporting documents available at all EDI locations on a voluntary basis, while requiring Customs brokers and self filers (ICEGATE users) to develop capability for its use in anticipation of mandatory adoption. Published step by step procedures and FAQs on ICEGATE explain uploading with digital signatures, outreach programs will assist non adopters, and stakeholders are invited to report difficulties to the Commissioner's office.

Exports without payment of integrated tax: LUT/Bond may be furnished; manual submission accepted; bank guarantee required.
Exports as zero-rated supplies may proceed without integrated tax by furnishing Form GST RFD-11 (Bond or LUT) to the jurisdictional Superintendent before export; a Bond must be secured by a bank guarantee and all submissions must be recorded at office level. Manual filing is permitted until the common portal is available, and Superintendents must adhere to central notifications and circulars governing conditions, safeguards and timelines that trigger tax liability with interest if export or foreign exchange receipt does not occur within prescribed periods.

Electronic proceedings: Scrutiny assessments to be conducted via e proceeding with defined exceptions and procedural safeguards.
Mandate that scrutiny assessments be conducted via the E Proceeding facility on ITBA/E filing, with electronic issuance and digital signing of notices and communications, online verification of responses, office hours compliance for filings, automatic e submission closure before time bar dates, and discretionary reopening in exceptional cases. Exceptions permit temporary manual handling at limited bandwidth stations and in specified situations requiring manual examination or personal hearing; case records and note sheets should be maintained electronically where possible.

Information sharing for seller verification: income-tax systems to furnish PAN, balance sheets and director details to GeM.
CBDT designates the Principal Director General of Income-tax (Systems) as the specified authority to furnish PAN data, the latest three years' balance sheets, key directors' details and any further information necessary for verification of sellers to GeM, permitting online verification where enabled; information is restricted to GeM's internal use. A Memorandum of Understanding between Pr. DGIT(Systems) and GeM shall govern data transfer mode, confidentiality, secure preservation, weeding and the frequency and timelines for furnishing information.

Manual issuance of Central Sales Tax forms allowed for closed firms' pre-closure transactions when online generation fails.
Manual issuance of printed Central Sales Tax forms was permitted for pre-closure transactions of closed firms where online generation was not possible. The facility covered the remaining CST forms E-1, E-2, F, H and I, with assessing offices directed to issue the forms for eligible closed firms and to immediately report such issuances to headquarters. The circular also noted that the facility had already been available for traders below the prescribed turnover level.

GST treatment of healthcare, hostel stays, recreational rides, equipment rentals and cost petroleum is clarified for specified services.
GST clarifications treat qualifying low-tariff hostel accommodation as exempt, while litigant fees, penalties and payments involving Consumer Disputes Redressal Commissions are outside GST. Elephant and camel joy rides are taxable as recreational services, and rental of self-propelled access equipment follows the rate applicable to like goods. Healthcare services, including qualifying professional services, hospital retention amounts and medically advised in-patient food, are exempt. Cost petroleum is not consideration for services to the Government, though it may indicate the value of services supplied by an operating member to a joint venture.

GST classification of services: clarifies exemptions and applicable rates for hostel accommodation, tribunals, recreational rides, rentals, hospitals, and petroleum.
Clarifies GST treatment: hostel accommodation by trusts is not charitable, but hostel lodging below the declared tariff threshold is exempt; fees and penalties of Consumer Disputes Redressal Commissions are not taxable supplies; joy rides (elephant/camel/boat/rickshaw) are not passenger transport and attract the recreational service rate; rental of like goods is taxed at the same rate as supply of like goods with import IGST credit available; healthcare services by clinical establishments and practitioners are exempt including composite inpatient food; cost petroleum is not consideration for services to the government though it may indicate the value of services within a joint venture.

Risk Management System enables expedited self-assessed import clearances while reserving selection for assessment or examination.
RMS will process electronic Bills of Entry filed through ICES/ICEGATE to allow out of charge release of self assessed, low risk consignments without routine assessment or examination, while selecting a subset of bills for officer assessment or physical examination based on risk parameters, intelligence or random sampling, with system generated instructions guiding subsequent processing.

Risk Management System in exports to automate selection for verification and clearance, balancing facilitation and enforcement.
The notice implements an electronic Risk Management System (RMS) for exports to process Shipping Bills through risk-based corridors that determine selection for verification, assessment, examination, or issuance of Let Export Order (LEO) after statutory compliance; RMS will operate in two phases with the second introducing Post Clearance Audit (PCA). Exporters/CHAs must comply with Compulsory Compliance Requirements (CCRs), submit required documents at goods registration, follow amendment approval procedures, and ensure data quality; officers must follow RMS instructions and PCA will audit selected consignments after LEO.

Remnant ATF duty payment may be debited from airlines' advance deposit subject to provisional PBE and final assessment.
Procedure permits filing a Prior Bill of Entry with an estimated remnant ATF quantity, provisional assessment on that estimate, and payment of provisional duty by debiting an Advance Duty Deposit maintained by the airline; actual quantity is verified post landing from log records, and within seven days the PBE is finally assessed with additional duty debited or refunds carried forward, followed by audit and manifest closure.

Paperless processing under SWIFT: digitally signed supporting documents to be uploaded on ICEGATE for import clearance.
Pilot introduction of paperless processing under SWIFT at ICD Mulund (I) enables authorized customs brokers and importers to upload digitally signed supporting documents on ICEGATE (e SANCHIT); the facility is voluntary initially and will become mandatory. Users must upload necessary documents from their Remote EDI Systems, obtain an Image Reference Number (IRN) for post filing uploads, and link the IRN to the Bill of Entry by filing an amendment at the Service Centre; the same process applies when responding to Customs queries.

eSANCHIT rollout: voluntary extension to all EDI locations while traders and brokers must enable digital upload capability.
Extension of the eSANCHIT electronic document-upload facility to all EDI locations is announced on a voluntary basis, allowing digitally signed supporting documents to be uploaded for customs processing; users must follow ICEGATE-published upload procedures and FAQs. All customs brokers and self-filers (ICEGATE users) are required to develop capability to use eSANCHIT in preparation for possible mandatory adoption, and difficulties in implementation should be reported to the Commissioner.

Electronic submission of supporting documents: voluntary extension lets trade upload and link documents online, aiding assessment and clearance.
eSANCHIT is extended voluntarily to all ports under the Commissionerate to allow authorized persons to upload digitally signed supporting documents on ICEGATE; uploads generate unique Image Reference Numbers (IRNs) which must be linked to the corresponding Bill of Entry (either prior to submission or by amendment). Customs will access these electronic documents on ICES for assessment, queries, and Post Clearance Compliance Verification, while certain specified documents must still be presented in original at designated times and places. Manifest closure will rely on electronic records and ICEGATE provides procedural guidance.

Road and Infrastructure Cess imposed on petrol and diesel; notifications grant temporary exemptions and adjust excise duty incidence on blends and refineries.
Imposition of a Road and Infrastructure Cess on petrol and high speed diesel has immediate provisional effect; accompanying Central Excise notifications rescind earlier exemptions, adjust basic excise duty rates, provide specified exemptions for ethanol-blended petrol and biodiesel, and preserve limited concessions for certain refineries while amending exemption applicability by reference to manufacture and clearance dates.

Export description modification expands ladies blouse designation to include ladies top and updates fabric requirement for compliance.
Modification of export item description for SION J-290 expands the article name from "Ladies Blouse" to "Ladies Blouse / Ladies Top" and specifies the per-unit quantity and fabric requirement; the Directorate General of Foreign Trade issued the amendment in the Handbook of Procedures Vol. II under the powers conferred by the Foreign Trade Policy to update export product nomenclature and input metrics for compliance.