Investor grievance redress mechanism: lodge complaints via SCORES; entities must address them within 30 days or escalate.
Investor grievances must be lodged primarily through the SCORES electronic platform after approaching the concerned listed company or registered intermediary; entities must redress complaints within 30 days, failing which complaints are registered in SCORES. A Complaint Review facility allows investors to seek review of unsatisfactory closures. SCORES excludes sub judice, regulator specific, unlisted/delisted/suspended/insolvent/struck off/vanishing company matters. Registration requires specified mandatory investor details, document uploads, and yields a complaint registration number with email/SMS acknowledgement.

Liquidity Enhancement Schemes permitted in commodity derivatives subject to exclusion of sensitive commodities and anti-manipulation safeguards.
Permission is granted to implement Liquidity Enhancement Schemes in commodity derivatives subject to the prior LES framework and additional requirements: exclude commodities designated as Sensitive Commodity; apply an exclusivity rule where a product is already liquid on another exchange as per specified average daily turnover thresholds; prohibit broker incentives tied to new client codes, trade counts or open interest; and require exchanges to prevent artificial volumes, manipulation and misselling, amend bylaws, notify members and publish the measures.

Refund of IGST on export: alternate officer-interface mechanism for SB005 invoice mismatches extended to additional shipping bills.
The CBEC alternate officer-interface mechanism for resolving SB005 invoice mismatch cases related to refund of IGST on export under the earlier circular has been extended to cover shipping bills filed through the subsequently notified cutoff, enabling customs officers to reconcile mismatches and facilitate refunds; parties experiencing difficulties may report them to the customs office.

IGST refund alternate mechanism extended, permitting officer-interface corrections and verification for export refund processing.
Extension of the IGST refund alternate mechanism to shipping bills filed up to 28.02.2018 allows officer-mediated correction of SB005 invoice mismatch cases to facilitate refund processing. For SB006 EGM errors, final Bill of Lading or custodian confirmation may replace the transference copy. As a one-time exception, officers may verify IGST payment status through GSTN returns where exporters wrongly declared payment status, and exporters should check ICEGATE and approach jurisdictional officers for rectification.

GSTR-3B filing due dates and electronic payment rules were prescribed for Uttar Pradesh registered taxpayers.
Specified the due dates for furnishing FORM GSTR-3B electronically through the common portal for April, May and June 2018, and required filing on or before the respective dates set out in the table. For taxpayers obtaining GSTIN under the specified notification, FORM GSTR-3B for July 2017 to November 2018 was to be furnished on or before 31 December 2018. Registered persons were also required, subject to section 49, to discharge tax and other amounts by debiting the electronic cash ledger or electronic credit ledger by the return due date.

GST Letter of Undertaking acceptance moved online; jurisdictional officers must accept RFD 11 and issue prescribed acceptance letters.
On line filing of RFD 11 for acceptance of the Letter of Undertaking (LUT) is now accessible only to the dealer's jurisdictional/proper officer on the GSTN portal, who is responsible for accepting LUTs per the prescribed guidelines and issuing an acceptance letter in the prescribed format. The GST Export Cell will cease to function from 27.03.2018 and thereafter all LUT applications will be received and processed by the jurisdictional proper officer/Ward Incharge.

Refund of IGST on export invoice mismatches: e-mailed concordance submission accepted as primary support for refund claims.
Refund of IGST on exports with invoice mismatches will be processed through an alternate mechanism requiring exporters to e-mail a prescribed concordance table mapping GST invoices to shipping bill invoices to the designated Deputy Commissioner, Drawback, NS-II, JNCH; electronic submission is the primary support for refund claims and physical attendance is not required though optional in-person assistance is available.

One-time default intimation requirement: DPD importers must send prescribed notice to CSLA and DPD Cell for shipping line compliance.
DPD importers must submit a one-time default intimation to [email protected] and endorse a copy to the DPD Cell at [email protected] in the prescribed format; incomplete or improperly submitted intimations will not be approved. The DPD Cell will verify details and, if satisfactory, notify CSLA (copying the importer and broker) to have shipping lines apply the declared default stacking code. Operational issues should be directed to the Additional Commissioner of the DPD Cell.

Job work compliance requires principal accountability, challan-based movement, timely return or supply, and deemed supply on default.
GST job-work provisions allow a registered principal to send inputs or capital goods without tax for processing, while retaining responsibility for accounting, return, or further supply. Inputs must be returned or supplied within one year and capital goods within three years, failing which a deemed supply arises from the original dispatch date. Movement generally requires a principal-issued challan and quarterly FORM GST ITC-04 reporting. Supplies from job-worker premises remain supplies by the principal, who issues the invoice and determines tax treatment. Input tax credit remains available for goods directly received at the job worker's premises.

Job work compliance: principal bears responsibility for goods, documentation and tax consequences if statutory time limits lapse.
The circular explains that the registered principal retains responsibility for goods sent for job work, must maintain accounts, issue challans and file FORM GST ITC-04, and will be treated as having made a supply if inputs or capital goods (except moulds, dies, jigs, fixtures or tools) are not returned or supplied within the statutory period, attracting tax, interest and reporting; job workers liable to register must account for GST on job work services and may use their own goods in performing job work.

Nomination to Authority for Advance Ruling: officer assigned additional membership duty under departmental notification powers.
Nomination of Shri Manoj Kumar Choubey as member of the Madhya Pradesh Authority for Advance Ruling is made under departmental notification No. FA3-78/2017/1/V(31), appointing the Joint Commissioner of State Tax, Commercial Tax Division Indore No.-1, to the Authority constituted by notification No. FA3-78/2017/1/V(158). The appointment is administrative and the officer will discharge the member's functions in addition to his existing duties.

IGST refund on export: officer interface extended for invoice mismatches and document substitution to enable refunds.
An officer interface alternative mechanism for correcting invoice mismatches (SB005) is extended to Shipping Bills filed up to 28.02.2018 to enable IGST refund processing; final Bill of Lading or written confirmation from the gateway port custodian may substitute for a transference copy of the Shipping Bill. Additionally, where IGST payment was wrongly declared as not applicable, a one time officer interface verification-using GSTN return information-will permit refund processing, with DG (Systems) to open a physical interface for this purpose.

IGST refund for exports: rectify SB006 EGM errors (container, count, LEO/gateway) and submit required documents to gateway Customs.
Exporters, CHAs and shipping lines must file or rectify EGMs at the actual gateway port for Shipping Bills affected by EGM integration errors (SB006) so IGST refunds can be processed. Common sub-errors - container number mismatch (c), container count mismatch (N), LEO/sailing date inconsistency (L), and gateway port code mismatches (M) - should be corrected by Customs officers via Gateway EGM CTR Amendment after verification; shipping lines should file supplementary EGMs where required. For codes c and N exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to gateway Customs or by designated e mail, then refile EGMs on ICES for refund processing.

IGST refund facilitation: alternate shipping documents accepted and officer-interface rectifications allowed for exporters to resolve errors.
Alternate documentary acceptance and officer-mediated rectification will speed IGST refunds: final bill of lading or gateway-port custodian confirmation may replace transference copy for EGM integration; a one-time officer-interface route allows refund where IGST was mistakenly marked "NA" instead of "P" after officer verification; the officer-interface rectification facility for SB005 errors is extended to shipping bills filed up to 28.02.2018.

Refund of compensation cess: permitted only where zero-rated goods are subject to cess and cess was paid.
Refund of accumulated compensation cess is not available where zero-rated supplies (exports or SEZ supplies) do not attract cess; statutory "input tax credit" covers IGST, CGST and SGST but does not include accumulated cess balances. Refunds of IGST and of cess are permissible only when the goods in the zero-rated transaction are subject to and have attracted cess; cess credit may be utilized only against output cess and cannot be cross-utilized for other tax liabilities.

Refund disbursal procedures: SGST component released following departmental approval, nodal officer processing and treasury fund allocation and transfer.
SGST refund disbursal requires assessing authority approval and forwarding of FORM GST RFD-04 or RFD-06 with FORM GST RFD-05 payment advice to the District Deputy Commissioner (nodal officer) and Joint Commissioner, Central GST. Assessing authorities must record orders in SGST-REFUND REGISTER-2. The nodal officer assigns the Manager (DDO) to present originals to the treasury, maintain SGST-REFUND REGISTER-3, secure BIMS fund allocation, present bills, and ensure treasury transfers refunds to the bank account in the payment advice with subsequent intimation to the assessing authority.

Processing of MEIS applications based on ITC HS codes; description mismatches alone won't bar claims, RAs must reprocess.
MEIS applications under FTP 2015-20 must be processed on the basis of the ITC (HS) Code in the shipping bill; description mismatches between shipping bills and Appendix 3B do not by themselves justify rejection. Past applications rejected only for such description mismatch are not to be treated as finalised and must be reprocessed under Public Notice No.62. Actual misclassification claims remain subject to review, and Para 3.01(h) of HBP 15-20 must be followed in all MEIS cases.

UIN entity refund processing: centralized submission and sanctioning of inward-supply GST refunds with specified forms and verification.
Entities issued a Unique Identity Number (UIN) are entitled to claim refunds of GST on inward supplies but are not treated as registered persons unless they make taxable outward supplies and therefore must obtain GSTIN. UINs are applied for via FORM GST REG-13 (with interim coordination through the Protocol Division), and refund claims must be filed quarterly in FORM RFD-10 accompanied by FORM GSTR-11 for periods where refund is claimed. Central Tax authorities will process and sanction all UIN refunds, with state nodal officers facilitating submissions and field officers verifying required certificates and compliance.

Mandatory e-SANCHIT implementation: filing of bill of entry requires IRN-backed upload of supporting documents before submission.
From the commencement date the Customs electronic system will disallow filing of a bill of entry unless it is linked with IRN Nos. evidencing that supporting documents were first uploaded through e-SANCHIT, making document upload and IRN assignment a precondition for acceptance of import declarations.

Mandatory e-SANCHIT requirement: bill of entry filings blocked unless IRN evidences prior upload of supporting documents.
Mandatory implementation of e-SANCHIT requires that the customs system disallow filing of a bill of entry unless accompanied by IRN Nos. evidencing that supporting documents were first uploaded via e-SANCHIT; stakeholders should report any implementation issues to the issuing office.