Form-J export authorisation applications for Schedule-B controlled substances require exporter, importer, consignee, shipment, substance, packaging, pricing and invoice details. Applicants must disclose re-export status, prior export authorisations, intended use, broker involvement, payment arrangements, transit through specified zones, and import-country authorisation. Supporting material includes applicable registration, purchase order, import certification, relevant drug licences and an end-use declaration. First-time exporters must also provide business, factory, trade-history, registration, financial and authorised-signatory information.

Destruction of a Schedule-A controlled substance requires Form-I containing the applicant's registration details, substance identity, quantity, packaging, storage location, reasons for destruction, and the proposed destruction method and place. The quantity must be stated in kilograms. The applicant must address traceability through relevant register entries and filed returns, enclosing supporting copies where applicable. Each Schedule-A controlled substance requires a separate application.

Form H requires quarterly reporting by consignors transporting controlled substances to consignees outside their zone. The return must identify the consignor, the controlled substance, and each consignment sent within the receiving Zonal Director's jurisdiction. It must state the dispatch date, quantity, consignee registration and address details, consignment note number, and transport mode. Quantities must be reported in kilograms. Separate returns are required for each controlled substance, and the return must be signed and dated by the authorised signatory.

A consignment note accompanying controlled substances must record the parties' registration and address details, dispatch particulars, substance description, package count, gross and net weight, transport particulars and tamper-proof seals. It must be signed by the consignor and completed by the consignee upon receipt. Notes must be serially numbered annually, consignment-note books must certify their page count, and used or current books must be produced when required by an authorised officer.

Controlled-substance registrants must submit separate quarterly returns for each substance, recording opening and closing balances and transaction-wise receipt, import, sale, consumption and export details. Entries must include dates, counterparties, relevant transport or entry documentation, and quantities in kilograms. Import and export particulars must include the number and date of the No Objection Certificate issued by the Narcotics Commissioner. The return must be certified, signed, indicate timely filing status, and sent to the concerned Zonal Director of the Narcotics Control Bureau.

Electronic test-memo transmission through the CRCL module in ICES is mandatory for forwarding customs samples to CRCL and other Revenue Laboratories. The module supports laboratory selection, sample-drawal records, acknowledgment and adequacy assessment, return of deficient samples, report upload, electronic report access, and monitoring of testing pendency. Laboratories must not accept paper test memos, except where an unforeseen system issue prevents module use and approval is obtained from the relevant Additional or Joint Commissioner of Customs.

Quarterly returns for each Schedule-A controlled substance must record the manufacturer's identification, the substance, opening and closing balances, and separate manufacture and sale details. Sale entries must include the purchaser's identification and premises location, consignment note number, date and quantity. Quantities must be stated in kilograms. Delayed filing requires details of the fine paid, and the manufacturer must certify the information and record availability. For import or export, the Narcotics Commissioner's No Objection Certificate number and date replace the registration number.

Form D requires registered establishments dealing in Schedule-A controlled substances to maintain daily, substance-specific records of opening stock, receipts or imports, distributions, sales, exports, consumption, handling losses and closing stock. Quantities must be stated in kilograms, with supporting party and transport or entry details. Entries must be completed each working day, including days without transactions, and initialled by the authorised account keeper. Import and export entries must record the relevant No Objection Certificate number and date instead of a registration number.

Manufacturers of Schedule-A controlled substances must maintain a monthly, substance-specific register recording daily opening stock, production, factory dispatches, recipient details, handling losses and closing stock, with quantities stated in kilograms. Entries are required for every working day, including days without transactions, and must be completed before close of business and initialled by the authorised person. Each page must have a running serial number, and separate registers must be maintained for each controlled substance handled.

Registration for Schedule-A controlled-substance activities requires disclosure of the substances and intended activity, including manufacture, distribution, sale, purchase, possession, storage, or consumption. Applicants must provide identity, contact, PAN, business-constitution, premises, property-right, authorised-person, and business-registration details. Management personnel and authorised persons must provide identification and disclose relevant convictions or pending cases. The applicant or authorised person must certify that the information is true, correct and complete, sign every page, attach required enclosures, and subsequently furnish information unavailable when the application was submitted.

Registration authorises specified activities involving identified Schedule-A controlled substances at approved premises, including manufacture, distribution, sale, purchase, possession, storage and consumption. It is non-transferable, must be kept at the approved premises and produced when required by a designated or authorised officer. Manufacture is limited to the substance covered by the registration. Any change in the registrant's constitution must be notified in writing, and the existing registration remains valid for up to three months unless replaced by fresh registration.

Transfer of warehoused goods for deposit in another warehouse or export requires prescribed import, warehousing, goods, destination and removal particulars, supported by bond officer permission and the owner's authentication. Despatch and receipt records must capture removal and receipt times, transport and container details, one-time-lock details, verification of matching transport registration, and confirmation that the lock remains intact. The warehouse licensee, bond officer and proper officer authenticate the relevant stages of movement.

The time limit specified under Notification No. 06/2023-State Tax is extended by substituting 31 August 2023 for 30 June 2023. The substituted deadline is deemed operative from 30 June 2023, and references to the earlier deadline in the relevant framework stand replaced accordingly.

SB IV requires a bill of export for duty-free goods exported ex-bond, containing exporter, buyer, shipment, transport, invoice, goods-description, quantity, valuation and bonded-goods particulars. Export value must include FOB value and relevant deductions, or the value expected to be received where full value is not ascertainable. The exporter or customs broker certifies the accuracy of the particulars, identifies any MEIS reward claim, and submits supporting records. Prescribed copies provide for customs endorsements, examination, shipment confirmation, mate's receipt verification and preventive supervision.

Bill for Export for Goods (SB III) requires exporter, buyer, transport, foreign-exchange, invoice, cargo and item-level particulars for export consignments. It records valuation components, export duty and cess, and whether exports are made on payment of IGST or under bond or letter of undertaking. Separate schedules capture EPCG, Advance Authorisation, DFIA, job-work and re-export details. Drawback claims require item-wise claim information, duty-payment tracing, compliance certification, bank particulars and verification fields. Supporting invoices, packing lists, licences and other records accompany declarations and customs processing endorsements.

Form SB II requires an ex-bond duty-free export shipping bill to state exporter and consignee details, shipment terms, goods description, quantity, weight, value, FOB valuation components, and particulars of the bonded goods and warehouse. The exporter or customs broker must declare the correctness of the information, identify any intended MEIS reward claim, and submit specified supporting records. Original, duplicate and export-promotion copies facilitate documentation, customs clearance and shipment certification.

Shipping Bill Form SB I requires exporters or customs brokers to declare exporter, buyer, carriage, foreign-exchange, invoice, cargo, item-level valuation and export-duty particulars. It records whether exported supplies are made on payment of IGST or under bond or letter of undertaking, with invoice-wise tax details. Separate disclosures apply to EPCG, Advance Authorisation, DFIA, anticipated authorisation exports, job work and re-export drawback claims. The shipping bill also requires container details where applicable, supporting documents, exporter certification, drawback particulars and customs examination, export and shipment endorsements.

VR LIVIN Ventures LLP launched 'THE FIRST', an 83-villa gated residential community in Madhavaram, North Chennai, which recorded sales of 20 villas during its first two launch days. The development includes smart-home villas and more than 50 lifestyle amenities, with access to nearby metro connectivity and social infrastructure. It forms part of the company's intended expansion of residential projects in Chennai and other South Indian locations.

Custodians and terminal operators must electronically submit stuffing and stripping reports wherever cargo is segregated or stuffed into containers, identifying the relevant primary or master cargo identification numbers for each equipment. They must also report actual conveyance arrival and departure events; terminal operators additionally file voyage call numbers and equipment landed or loaded details. Stuffing messages, ASR, DP and AR filings by custodians, and voyage call number messages by terminal operators, become mandatory from 20 July 2021, while parallel carrier filing continues during the transitional period.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through them by composition taxpayers. They must not allow inter-State supplies of goods by such persons. Operators must collect and remit tax at source on these supplies and electronically report the supply details in FORM GSTR-8 on the common portal. The procedure applies from 1 October 2023.