Interception of goods in transit requires e-way bill verification and prescribed forms for detention, release or confiscation.
Designated proper officers may intercept conveyances to verify prescribed documents, including the e-way bill, require production of documents and record statements in FORM GST MOV-01; if inspection is warranted, the officer issues FORM GST MOV-02, conducts physical verification within three working days (extendable by FORM GST MOV-03), uploads reports in FORM GST EWB-03, and on finding discrepancies may detain goods under section 129 with FORM GST MOV-06, propose tax and penalty (FORM GST MOV-07), allow release on payment or bond (FORM GST MOV-08), or proceed to confiscation under section 130 with FORM GST MOV-10 and FORM GST MOV-11, with all actions reflected on the common portal and electronic liability ledger.

UIN on invoices: mandatory recording; failure may invite action but conditional one-time waiver permitted with attested invoice copies.
Because the system-generated FORM GSTR-11 lacks invoice-level details, UIN agencies must submit a manual invoice-wise statement with FORM RFD-10; officers should avoid requesting original invoices. Recording the UIN on invoices is mandatory under rule 46 and non-compliance may attract action. A one-time waiver is allowed for past quarters where UINs were omitted provided attested invoice copies are submitted to jurisdictional officers, and refunds must meet the conditions of applicable GST rate and related notifications.

Fit and proper person assessment required for STP service providers, introducing immediate regulatory eligibility under specified intermediaries criteria.
Amendment adds a fit and proper person eligibility requirement to clause 3(2) of the STP Centralised Hub and STP Service Providers Guidelines, 2004 by inserting a new sub-clause that requires applicants to be assessed based on the criteria in Schedule II of the Intermediaries Regulations, 2008; the amendment is effective immediately.

Sample drawing for drawback clarified: prior circulars rescinded and samples to be drawn only when necessary.
Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud.

FSSAI NOC selection: use SWIFT grade and FSH end-use codes to prevent unintended routing and expedite NOC processing.
The notice directs importers and customs brokers to use specific SWIFT grade codes (PHG, NPH, NFG) and FSH end-use codes when filing Bills of Entry to prevent unintended routing of consignments to FSSAI for NOC and to expedite processing; it cautions that misuse of codes to evade FSSAI clearance will render goods liable to prohibition and confiscation under section 111(d), notes that no PGA exception code exists for FSSAI, and treats the instructions as a standing order for officers.

Duty credit scrip usage binding from filing - election cannot be changed and scrips must be applied to duty.
Importers electing to use Duty Credit Scrips at Bill of Entry filing cannot change that option at assessment; if duty payable exceeds scrip balance, the entire scrip amount must be applied, and if duty payable is less than available credit, the duty shall be discharged using the scrips. These measures are subject to the importability conditions of the scrips and operate as standing orders for assessing officers.

Review and rectification under Section 74B may be initiated for multiple assessments after following Rule 36B(7).
Assessing Authorities are directed to initiate appropriate remedies, including review and rectification powers under the DVAT Act, wherever inconsistencies such as multiple assessments and Form 9 discrepancies for the 2013-14 period are identified; procedural provisions governing reconsideration requests must be observed and prior departmental guidance followed.

IT grievance redressal mechanism enables taxpayers to seek nodal officer relief for GST portal technical glitches with supporting evidence.
An IT Grievance Redressal Committee (via the GST Implementation Committee) will recommend remedial steps to GSTN where portal technical glitches prevent classes of taxpayers from timely filing and taxpayers substantiate bona fide attempts. Affected taxpayers must apply to their designated nodal officer in the prescribed format, attach evidentiary material (screenshots, helpdesk correspondence, nodal officer communications), and may escalate unresolved matters to locational or divisional supervisory authorities. The mechanism excludes non-technical or legal/procedural causes of non-compliance.

IT grievance redressal mechanism provides a Portal-wide remedy where technical glitches impede statutory GST compliance.
An IT Grievance Redressal Mechanism is instituted for Portal-wide technical glitches that prevent completion of statutory processes. Localized issues are excluded. Affected taxpayers must apply to designated Nodal Officers with evidence of a bona fide attempt to comply; Nodal Officers will forward collated applications to GSTN. GSTN will verify electronic records, identify systemic issues affecting many taxpayers, and refer validated matters with suggested remedies to the IT Grievance Redressal Committee for resolution.

Nodal officer appointment to resolve GST portal glitches and assist taxpayers under state GST policy.
Commissioner (State Tax) designates two Nodal Officers to serve as an operational grievance mechanism for taxpayers experiencing technical problems on the GST portal, pursuant to the Central Board of Indirect Taxes and Customs circular; the order names the officers and assigns them responsibility to receive, coordinate and address portal-related complaints within the State GST administrative framework.

Processing of refund applications for UIN agencies: Circular guidance to be noted and circulated to stakeholders.
The Trade Notice draws attention to guidance on processing of refund applications for UIN agencies as set out in Circular No. 43/17/2018 GST from the GST Policy wing of the CBEC, and directs that the Circular's contents be communicated to trade association members and the public.

Interception of conveyances: procedures for document verification, inspection, detention, release and confiscation using prescribed forms.
Designation and powers of proper officers permit interception of conveyances for verification and inspection, with carriage and verification of the e-way bill required; prescribed forms govern recording, physical verification, reporting and release. Detention is to be effected by issuing statutory detention notices and orders specifying tax and penalty, with release possible on payment or furnishing of bond and bank guarantee; failure to pay triggers confiscation proceedings under section 130 and final orders in FORM GST MOV-11 transfer title to the Government, with demands uploaded to the electronic liability register.

Recovery of arrears under GST: inadmissible transitional and pre GST tax credits must be recovered through electronic credit or cash ledgers.
Recoverable amounts of wrongly availed or carried forward VAT credit, entry tax and other pre GST state levies determined through assessment, appeal, review, reference or return revision shall, unless recovered under the existing law, be recovered as an arrear of tax under the KGST Act. Such recoveries, including associated interest and penalties, are to be paid through utilization of electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01); unregistered persons' arrears are to be recovered in cash under the existing law.

E-way bill and transit inspection protocol mandates structured detention, release and confiscation procedures under GST enforcement.
Prescribes uniform operational steps for interception, verification, detention, release and confiscation of goods and conveyances in transit. Designated proper officers may require production and electronic verification of documents including the e-way bill; where documents are deficient they must record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the portal, conclude inspection within three working days (unless extended), and record final findings in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release, detention, demand, bond, and confiscation procedures are governed by specified MOV forms with liabilities entered in the electronic liability ledger.

Appeals jurisdiction under Black Money Act allocated to designated regional Commissioners (Appeals), with centralized assignment and reporting adjustments.
Appellate jurisdiction under the Black Money Act is to be assigned to designated Commissioners (Appeals) from existing Income-tax Commissioners (Appeals), with specified regional stationing for each designated Commissioner. Principal Chief Commissioners must submit revised draft jurisdiction orders indicating the Span of Control after assignment. International taxation cases under the Black Money Act are to be assigned to one designated Commissioner (Appeals) stationed in the national capital region.

Refund procedure for exported goods clarified across LUT, ITC refund, deficiency memos, and export documentation requirements.
Refund procedure for exported goods is clarified for zero-rated supplies, refund of unutilized input tax credit, exports without payment of tax under LUT or bond, and processing of refund applications where procedural or data mismatches arise. The clarification permits correction of GSTR-1 errors through Table 9, allows cognizance of subsequent amendments, and requires refund officers to follow the prescribed rectification procedure where GSTR-1 and GSTR-3B differ. It also addresses deficiency memos, self-declaration requirements, transitional credit, invoice and shipping bill valuation differences, refund claims under existing laws, filing frequency, proof of export proceeds, merchant exporter supplies, and documents required for processing.

Manual refund procedure for inverted duty structure, deemed export, and excess ITC claims, with nodal officer nominations for compliance.
Manual refund applications are prescribed for claims arising from inverted duty structure, deemed export, and excess ITC lying in the Electronic Cash Ledger. The instruction reiterates that refund claims must be processed in accordance with the directions already issued in the governing refund circulars, and that the prescribed manual procedure is to be followed for such claims. Nodal officers are designated for the remaining districts under the Meerut Zone where earlier nominations had not been made, and compliance with the refund-related circulars is to be ensured.

Job work under GST clarified for tax, documentation, registration, deemed supply, and input tax credit compliance.
Job work under the Uttar Pradesh GST framework permits a registered principal to send inputs or capital goods without immediate tax payment to one or more job workers, with a return or supply period of one year for inputs and three years for capital goods, excluding moulds, dies, jigs, fixtures and tools. If goods are not returned or supplied within the prescribed period, the movement is treated as a deemed supply from the original date of dispatch. The circular further clarifies documentation, registration, invoice issuance, e-way bill requirements, quarterly reporting in FORM GST ITC-04, tax liability on job work services, place of supply, and input tax credit availability.

Recovery of arrears: inadmissible transitional input tax credit and pre GST tax liabilities recoverable via electronic ledgers under GST.
Arrears of pre GST taxes and inadmissible transitional input tax credit, if not recovered under the existing law, are recoverable as State tax arrears under the WBGST Act and must be paid through the registered person's electronic credit or electronic cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01); interest, penalty and late fees are payable from the electronic cash ledger. Pre GST VAT and entry tax returns may be filed and paid via the State portal and GRIPS, and arrears from unregistered dealers are recoverable in cash under the existing law.

Interception and detention of goods in transit: e-way bill verification, form-based inspection, and procedures for release or confiscation.
Procedure for interception, inspection, detention, release and confiscation under WBGST: designated proper officers shall verify invoices, delivery challans and e-way bills (including electronic verification) and, where documents are missing or discrepancies exist, record the statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the common portal and conclude inspections within three working days unless extended. Release is by FORM GST MOV-05 on no-discrepancy or payment/security; detention, demand and speaking orders use FORM GST MOV-06/07/09, and confiscation proceeds via FORM GST MOV-10/11 with portal entries and electronic liability ledger accounting.