Cadre restructuring: one Export Promotion Circle established to ensure trade facilitation and annexed jurisdiction list.
The public notice implements cadre restructuring by establishing a single Export Promotion Circle to ensure trade facilitation, and provides an amended consolidated list of EPC offices and their territorial jurisdictions in Annexure A, inviting stakeholders to report any difficulties to the department.

IGST refund pendency liquidation: special refund cells set up to resolve export refund errors with nodal officer escalation.
A targeted administrative drive establishes Special Refund Cells across Customs formations to examine and clear pending export-related IGST refund claims arising from various system error codes, listing designated officers and contact details for stakeholder follow-up. A Nodal Officer is appointed with an email and telephone contact to receive escalations and processing problems, enabling consolidated administrative assistance to liquidate refund pendency.

IGST exports refund drive to clear pending export refund claims through corrective filing and direct handholding during special fortnight.
A special administrative initiative, IGST Exports Refund Fortnight, has been announced to expedite finalisation and disbursal of pending IGST refund claims through the Port of Cochin caused mainly by errors in shipping bills and GST returns; exporters are to correct filings using published error codes and seek hands-on assistance from a designated Special Officer at the Customs office to remove impediments and enable processing.

Online payment facility for miscellaneous DGFT applications enables electronic fee submission and office authentication, replacing manual payments.
e MPS enables electronic payment of fees for miscellaneous DGFT applications formerly paid by Demand Draft/Bank Receipt. Applicants must submit proof of payment with applications; the DGFT Regional Authority/HQ will authenticate payments, mark them utilized, print a receipt with a unique DGFT reference number, and link it to the application so the fee is treated as paid. A transitional period allows both manual and electronic payments; thereafter payments must be electronic. The facility excludes applications already having integrated online payment. Access requires digital certificate login via the DGFT portal.

IGST refunds special drive to expedite pending claims; exporters urged to contact the dedicated IGST cell for assistance.
CBEC declared an "IGST Refunds Fort-night" (15 March to 29 March 2018) to prioritise liquidation of pending IGST refunds. Exporters facing difficulties are instructed to approach the IGST dedicated cell in Pune headed by Shri K. Shubhendra, Deputy Commissioner, Customs, at GST Bhawan (4th Floor, "E" Wing) or contact him by email ([email protected]) or phone (020-26134834) for assistance.

UIN entities claim GST refunds via GSTR-11 and quarterly RFD-10; Central Tax processes refunds and coordinates nodal officers.
UIN entities are not registered persons but receive UINs to claim refunds of tax on inward supplies; those making taxable supplies must obtain GSTIN. UIN applications follow Rule 17 via FORM GST REG-13, with Protocol Division assistance where necessary. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with corresponding GSTR-11; duly printed RFD-10 submissions go to the jurisdictional Central Tax Commissionerate and refunds are processed centrally regardless of tax type. Nodal officers and monthly reporting to the Director General of GST ensure administrative coordination.

IGST refund process for invoice mismatches: new officer-interface mechanism to expedite pending export refund claims.
Refund of IGST on export consignments affected by invoice mismatches: Public Notice establishes an alternative mechanism with officer interface, prescribes submission of a Concordance Table via a dedicated electronic channel, and designates a dedicated cell headed by an Assistant Commissioner to receive and vet concordance submissions and related claims to expedite processing of refund claims pending due to invoice-related errors.

IGST refund corrections: officer-assisted Annexure A filing enables manual amendment for invoice-mismatch refund claims by exporters.
Exporters with pending IGST refunds due to invoice mismatch (SB005) must attend the designated camp with supporting documents (shipping bill page, GSTR-1/3B, invoice) to complete Annexure A so officers can perform a manual amendment via officer interface to remove the SB005 error and process the refund.

Electronic sealing of containers: exporters may self-seal full container loads, subject to approved premises and RMS checks.
Entitled exporters may self-seal full container loads at approved premises using electronic sealing; this is confined to containers sealed at the approved location and does not apply to non-containerized cargo, air cargo, movements from CFSs to ICDs/ports, or land customs exports. Containers without RFID e-seals will be subject to the usual Risk Management System and inspections, and exporters not using self-sealing may export without RFID seals but will face standard RMS treatment.

Export remittance reporting: exporters must ensure EDPMS upload via AD banks or face ICEGATE alerts and adjudication proceedings.
Exporters and Authorized Dealer banks must ensure transmission of export realisation data to RBI EDPMS so BRCs integrate with Customs via ICEGATE; pendencies must be cleared within thirty days or an ICEGATE alert will be raised and show cause notices followed by adjudication proceedings will be initiated.

Mandatory electronic upload of supporting documents for bills of entry required, enabling paperless customs processing and online verification.
Authorized persons must upload digitally signed supporting documents for all Bills of Entry via ICEGATE/e SANCHIT, obtain unique Image Reference Numbers (IRNs) when documents are uploaded after Bill generation and link them by amendment, and ensure correct linkage and retention. Customs will assess, examine, conduct Post Clearance Compliance Verification and manifest closure using electronic documents on ICES; certain documents still require original hardcopy verification though they must also be uploaded electronically.

IGST refunds facilitation drive accelerates processing of pending export refund claims via a dedicated refund cell and outreach.
A targeted administrative initiative-the IGST Exports Refund Fortnight-seeks to liquidate pending IGST export refund claims by creating an IGST Refund Facilitation Cell at the Air Cargo Complex, Sahar, Mumbai. The Cell has designated officers, contact numbers and an e-mail for stakeholders to approach for expedited processing of refund claims; difficulties may be escalated to the ADC (IGST). The measure concentrates administrative resources to clear refund pendency within the facilitation period.

Paperless processing under SWIFT now mandatory for all appraising groups; trade must upload supporting documents electronically.
Mandatory electronic uploading of supporting documents through the Single Window interface for Facilitation of Trade (SWIFT) is required for all Appraising Groups, converting previously optional online filing into a universal mandate; implementation issues are to be notified to the Additional Commissioner (Technical) for resolution.

Investor Protection Fund interest use clarified: carry forward, capped research funding, and temporary ISF substitution permitted.
Permits carry forward of unutilized Investor Protection Fund (IPF) interest to the next financial year; allows use of IPF interest for commodity-market research with prior written trustee approval, quarterly or half-yearly Board reporting and a cap of ten percent of IPF interest; enables use of IPF for clients of non SEBI registered members if bye laws permit; and authorises use of IPF interest for Investor Service Fund (ISF) expenditures for three years from April 1, 2018, subject to bye law amendments, member notice, website dissemination and reporting to SEBI.

Investor grievance redressal: mandatory annual arbitrator training and non refundable late filing fee to expedite complaints.
Exchanges must provide at least one day of annual training to each arbitrator and impose a non-refundable additional fee on members who file claims after prescribed time lines, even if the arbitration award favors the member; exchanges must amend bye laws, notify members, publish the clarifications on their websites and report implementation, with the measures effective immediately.

Use of DEPB scrip: election at filing is final and DEPB credit must be applied fully against duty payable.
Election to use DEPB Scrip at filing of the Bill of Entry is final and cannot be changed during assessment. DEPB credit must be applied fully: where duty payable exceeds scrip credit, the entire scrip balance must be debited; where duty payable is less than scrip credit, the duty must be paid in full by debiting the scrip. Operational issues are to be referred to the designated Deputy/Assistant Commissioner.

IGST refund facilitation prioritises SB005 invoice mismatch cases upon submission of concordance tables and GSTR1.
An IGST refund facilitation camp will prioritise processing of refund claims affected by invoice mismatch error SB005 where GSTN validation is complete; exporters who exported through Nhava Sheva must submit prescribed concordance tables with GSTR1 and Table 6A for verification at the ground floor helpdesk, after which verified cases will be advanced for priority processing at the IGST refund processing centre on the sixth floor. Submissions are limited to shipping bills showing SB005 errors exported via Nhava Sheva and must follow the circulated concordance format.

IGST exports refund: dedicated refund cell and procedures to expedite sanction of pending export refund claims for exporters.
A Special drive IGST Exports Refund fortnight will intensify liquidation of pending IGST refund claims by combining administrative guidance, EDI and GSTN system modifications, and ICEGATE real-time error-status access. A dedicated refund cell at ICD Whitefield, Bengaluru, with a contact email has been set up for exporters to pursue pending claims; exporters must verify error status on ICEGATE and then approach the cell, following the procedures in the Board and office circulars where shipping bill error codes indicate invoice mismatch.

IGST refunds: special fortnight to expedite pending claims, with an exclusive refund cell for exporters to seek sanction.
A focused program-the "IGST/ITC Exports Refund fortnight" from 15 March to 29 March 2018-has been launched to expedite sanction of pending IGST refunds. An exclusive IGST refund cell is constituted at the New Customs House with named officers and a contact e-mail for exporters to approach for clarification and sanction of refund claims; exporters are invited to bring any difficulties to the office's notice.

Division of migrated taxpayers' base between Centre and Sikkim under GST; assignments by turnover and annexure lists.
The State Level Committee allocated residual migrated taxpayers between Central and State GST jurisdiction using a turnover threshold of Rs. 1.5 crore; specific taxpayers are assigned to Centre or State in four annexures (above/below threshold for each jurisdiction). Taxpayers omitted from annexures must report to designated Central or State email addresses, and Trade and Industry associations are directed to inform members.