Recovery proceedings monitoring required; asset disclosures and vetted early-hearing applications mandated by zonal chiefs.
C&AG audits found delays in orders, recovery action, non-transfer to Recovery Cells and lack of case-tracking. The Board directs Zonal Chief Commissioners to strengthen monitoring of tax arrears, require asset disclosures from assessees above a threshold, and revamp Recovery Cells to expedite liquidation. It also mandates that early-hearing applications be filed after vetting by the Law Officer to prevent dismissal for improper drafting, and warns that non-compliance will be viewed seriously.

Manual disbursal of budgetary support to units in specified states via validated vendor IDs and PFMS budget mapping.
After registration the Assistant/Deputy Commissioner (as Programme Division) must validate the applicant's bank account and create a Unique Vendor Id within three days; DDO keeps the second copy. DIPP issues budget authorisations via PFMS/IGAA mapped to specific DDOs and PAOs based on consolidated requirements; PAOs pass bills on a First-In-First-Out basis subject to authorised budget. Sanction orders in duplicate are issued to PAOs, endorsed to DDOs, prepared on PFMS by the Programme Division, and bills with certified bank details and ink-signed sanction orders are paid by PAOs.

Budgetary support under GST: manual registration and quarterly refund mechanism for eligible units in specified regions.
Manual registration and quarterly claim procedures enable disbursal of budgetary support under GST to eligible units formerly covered by area-based excise exemptions. Budgetary support is computed as specified shares of central and integrated tax debited from the unit's cash ledger, reduced for inputs procured from composition-scheme suppliers. Units must obtain GST registration, one-time scheme registration with unique ID, file quarterly returns and prescribed applications, and submit supporting documentation; jurisdictional Deputy/Assistant Commissioners verify GST return data and CA-certified details where required before sanction and PFMS credit.

Panel constitution of Standing Counsels secures continuity and defined tenure for CBEC representation in indirect taxation litigation.
The Board confirms that Senior and Junior Standing Counsels appointed in earlier orders and in the subsequent selection exercise constitute the CBEC panel for representation in indirect taxation matters before High Courts and other fora, with membership and tenure governed by the Board's prior selections, rescissions and the most recent appointment order to ensure continuity of representation.

DGTS Office relocation updates new address, contact details and weekly taxpayer meeting schedule to facilitate taxpayer interactions.
Amendment to Trade Notice No. 02/2016 relocates the Directorate General of Taxpayers Services, Bangalore Zone to the 2nd Floor, BMTC Building, Banashankari, provides updated email and phone contacts, and schedules in person meetings with the ADG(DGTS) for taxpayers and trade bodies every Wednesday between 10 AM and 01 PM; the earlier notice is amended only to this extent.

Writing off arrears: committees authorised to abandon fines and write off duties under customs and excise laws.
The corrigendum substitutes the table in paragraph 4 to prescribe that three member committees of Chief Commissioners have full powers to abandon irrecoverable fines and penalties under Customs, Central Excise and Finance Act (Service Tax) and to write off irrecoverable Customs, Central Excise or Service Tax duties up to a specified threshold, subject to a report to the Board; similarly constituted Commissioner level committees have full powers to abandon fines and to write off irrecoverable Customs and Central Excise duties up to a lower specified threshold, subject to reporting to the Commissioner.

Uniform defence coordination for GST petitions to ensure consistent government positions and prevent contradictory judicial orders.
Officers authorized to represent the Union in GST-related writ petitions must coordinate with State Government respondents so that a uniform stand is taken before courts, ensuring consistent positions across Central and State governments and preventing contradictory orders or judgments.

Appointment of Standing Counsels for indirect tax litigation; panel framework, term limits and engagement conditions clarified.
Appointment of a fresh panel of Senior and Junior Standing Counsels to represent the Central Board of Excise & Customs in indirect tax litigation before various High Courts and fora for the term 03.10.2017-08.06.2019, subject to existing instructional terms; lists counsel by High Court/bench, records panel totals, permits field formations to avail counsel across designated enforcement units, and notes administrative concurrence.

Write-off of tax arrears: committees empowered to recommend and exercise delegated write-offs with required reporting.
Three-member Committees of Chief Commissioners or Commissioners (or equivalent officers available in the zone) are to examine and recommend write-off proposals; Committees possess full powers to abandon irrecoverable fines and penalties under the Customs and Central Excise Acts and may write off irrecoverable duties up to prescribed monetary thresholds subject to reporting requirements to the Board or Chief Commissioner as specified. Interest on amounts written off is automatically extinguished, and the authority competent to act is determined by the duty/tax amount involved.

Special Leave Petition to challenge stays on GST tax collection when substantial legal question or manifest injustice arises.
Where a High Court has stayed collection or recovery of GST, a Special Leave Petition (SLP) should be considered and pursued when the levy is questioned or a substantial question of law of public importance or manifest injustice arises; affected units must prepare a self-contained proposal after thorough examination of the impugned order and submit it promptly to Commissioner (Legal) for action to defend government revenue.

Collection of duty: officers must strictly follow prescribed legal provisions and Board instructions to prevent procedural deviation.
Advisory directs CBEC officers to scrupulously follow statutory provisions and Board instructions in the collection of excise duty, prohibiting deviation from prescribed procedures. It emphasizes proper handling of recoveries and warns against informal or irregular mechanisms, following a case where a manufacturer tendered undated cheques and a judicially prompted vigilance review led the Central Vigilance Commission to recommend issuing this advisory.

Defense of GST writ petitions requires proactive monitoring, authorization of commissioners and coordinated policy referrals for legal response.
Defense of GST-related writ petitions requires adherence to existing authorization procedures for Commissioners to represent the Union, active monitoring of petitions by senior commissioners, liaison with departmental and Union counsels, and timely proposals to the Commissioner (Legal) indicating the officer to be authorized. Petitions must be examined and self-contained references sent to the Policy Wing or GST Council identifying exact policy issues for comment to secure coordinated policy input for legal defence.

GST Regional Advisory Committee constituted to advise on procedural issues, meet quarterly, and require pre submitted agenda items.
Constitution of a combined GST Regional Advisory Committee for financial year 2017-18 with trade representatives and specified Commissioners as ex officio members; the Committee is advisory, will resolve general procedural difficulties (not individual judicial/quasi judicial cases), will meet ordinarily quarterly, requires advance sponsorship of agenda points with supporting particulars, and provides for admissible travelling and daily allowances and administrative support from the Principal Chief Commissioner's Office.

Export without payment of integrated tax: LUT or running bond allowed; bank guarantee tied to exporter record and limited.
Exports without payment of integrated tax must be secured by a Letter of Undertaking (LUT) or a bond in FORM GST RFD-11; exporters not eligible for LUT must furnish a bond on state stamp paper. Bonds may be furnished as a running bond covering estimated tax liabilities, with exporters ensuring outstanding liabilities remain within the bond amount and submitting additional bonds if needed. FORM RFD-11 contemplates a bank guarantee; the jurisdictional Commissioner may require, waive, or fix its amount based on exporter track record, and it should normally not exceed a limited proportion of the bond amount.

Currency acceptance for exports: INR received through banking channels satisfies the export currency receipt requirement for specified Bhutan projects.
Where payment for exports related to specified India assisted hydroelectric projects in Bhutan has been received in Indian currency through banking channels, the notification condition requiring a bank certificate evidencing receipt in freely convertible currency is treated as discharged in view of the bilateral trade agreement permitting INR or Ngultrum settlement.

Public grievance mechanism appointed officers to implement Sevottam and streamline service delivery across commissionerate divisions.
Implementation of Sevottam creates a structured public service and grievance framework for the Mangaluru Central Excise & Central Tax (GST) Commissionerate by designating specific officers as Public Grievance Officers, Public Relation Officers and Exclusive Process Owners at Headquarters, Division and Range levels, assigning functional ownership for technical, accounts and centralized processes and providing contact points to channel complaints and manage stakeholder communication.

Constitution of Review Committee clarified: first nominated link officer substitutes for absent members, Board referral limited to exceptional cases.
A pre-approved nomination chain requires the first nominated link officer to substitute as Review Committee member when a Pr. Chief Commissioner or Chief Commissioner is absent, with the second link stepping in if the first is already a member. For Pr. Commissioners/Commissioners, the officer holding administrative charge will serve; if charge cannot be assigned within the Zone, cases may be referred to the Board. Board referrals are limited to instances where neither nominated link officer can constitute the Committee or the charge-holder is a committee member, and must include a suggestion for reconstitution.

Public grievance redressal committee reconstituted to examine trade complaints about administrative decision delays and accept sponsored grievances.
Public Grievance Redressal Committee in Central Excise, Hyderabad IV Commissionerate is reconstituted with the Commissioner as Chair and specified internal and external members; its remit is to examine trade complaints about delays in decision making by officers below Commissioner and to consider grievances sponsored by trade bodies or members.

Review committee constitution establishes two-commissioner panels for appellate review under central excise and service tax law.
The Board constitutes two-member Review Committees of Commissioners to perform review functions under the Central Excise Act and the Finance Act for each Commissioner (Appeals) jurisdiction, specifying in a table the two Commissioners who will form the Committee for each appeals area and clarifying that "Commissioner" includes "Principal Commissioner" where applicable.

Review committee constitution assigns paired Chief Commissioners to exercise statutory excise and service tax review across designated territories.
Constitutes standing review committees each of two Chief Commissioners to exercise statutory review functions under the Central Excise and Finance Acts for specified territorial jurisdictions, with a detailed table mapping paired Chief Commissioners to administrative divisions. The order provides that "Chief Commissioner" includes "Principal Chief Commissioner" where applicable and that Chief Commissioners of Central Excise includes notified Chief Commissioners of Customs, aligning committee composition and territorial allocation with prior notifications.