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CBIC Circular 47/2026 ends old export messages zone by zone, 16 Nov 2026–6 Jan 2027, mandating CIM messages under SCMTR, 2018; no penal action during transition.
CBIC — Circular No. 47/2026-Customs dated 1 November 2026 (CBIC Tax Information Portal)
2 November 2026Eff. 1 November 20269 min
CBIC Circular 263/2026-GST clarifies when export payments count: convertible forex or repatriable INR accounts, SNRR/NRE for stockbrokers, set-off, and goods realisation rules.
CBIC Circular No. 263/09/2026-GST (official CBIC Tax Information Portal PDF)
28 October 2026Eff. 26 October 202611 min
CBIC Circular 264/2026-GST says the omission of Rule 96(10) applies retrospectively from 23 Oct 2017, so pending export-refund proceedings must follow the Supreme Court's Goodluck India judgment.
CBIC Circular No. 264/10/2026-GST (official CBIC Tax Information Portal PDF)
27 October 20268 min
RBI's September 22, 2026 notification amends FEMA 23(R)/2026, cutting the regulation 5(1) timeline from fifteen to nine months (and its proviso from eighteen to twelve months), preserving Caution List orders, and empowering Authorised Dealers to process pre-October 2026 export/import approvals
25 September 2026Eff. 1 October 20266 min
RBI’s First Amendment 2026 to the FEMA Export Regulations reverses last year’s 15‑month relaxation and restores a 9‑month export proceeds realisation period under the 2015 framework until FEMA 2026 takes over from 1 October 2026. This guide explains the timelines, rules and impact.
Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026
14 June 2026Eff. 5 June 202627 min