Paperless processing: mandatory digital upload of supporting documents for all bills of entry, replacing hardcopies for assessment.
Mandatory digital uploading of supporting documents for all bills of entry at JNCH via e-SANCHIT is required from the implementation date; uploaded documents will replace hard copies for assessment, additional documents must be uploaded through e-SANCHIT, and originals that require verification must nevertheless be uploaded prior to clearance while physical verification may still be required.

Electronic document submission requirement: eSANCHIT mandatory at all EDI locations, requiring online upload and linking of supporting documents.
The eSANCHIT application is extended to all EDI locations, requiring trade to upload supporting documents on ICEGATE, obtain unique Image Reference Numbers for documents uploaded after Bill of Entry generation, and link those IRNs to Bills of Entry via amendments. Customs officers will access electronic documents on ICES for assessment and Post Clearance Compliance Verification; certain documents still require original hardcopy presentation while all must be uploaded digitally. Manifest closure and clearance procedures will rely on electronic records, with guidance and FAQs available on ICEGATE.

Non-transition of CENVAT credit: disputed or blocked transitional credits barred from use pending adjudication; misuse recoverable with interest.
Directions require that disputed credit (CENVAT credit adjudicated as inadmissible prior to the appointed day) and blocked credit (amounts ineligible under subsection (5) of section 17) shall not be utilised to discharge tax liabilities; if utilised while the adverse order remains in force or where carried contrary to section 140, the credit is recoverable from the taxpayer with interest and penalty. Credits above a specified monetary threshold additionally require an undertaking to the jurisdictional officer that the credit will not be availed or has not been utilised as transitional credit.

Non-transition of CENVAT credit: disputed or blocked credits cannot be used pending final inadmissibility order and are recoverable.
CENVAT credits adjudicated as inadmissible and carried as transitional credits into the electronic credit ledger are prohibited from being utilised to discharge tax liabilities while the adverse order remains in force; any utilisation must be recovered with interest and penalty. Blocked credits ineligible under the new law must not be taken into the electronic credit ledger and, if carried, are unusable and recoverable with interest and penalty. Taxpayers above a specified threshold must submit an undertaking that such transitional credit will not be utilised or has not been availed.

IGST refund guidance released: exporters instructed to follow FAQs to claim refunds under CGST rules.
Administrative guidance issues FAQs clarifying the IGST refund mechanism for exported goods under the CGST Rules and prior public notices; exporters, customs brokers, airlines and trade members are directed to follow the FAQs for claiming refunds and to report implementation difficulties to the Deputy/Assistant Commissioner of Customs at the Air Cargo Complex, Kolkata.

IGST refund procedure using officer interface to resolve invoice mismatches and sanction pending export refund claims.
An alternative procedure allows customs officers to manually verify and reconcile GSTN and Customs EDI data via an officer interface to resolve invoice-number, taxable-value and tax-paid mismatches and sanction IGST refunds for export Shipping Bills filed up to the specified cut-off; exporters with pending claims must follow the Circular's concordance format and contact designated nodal officers in Commissionerates for assistance.

Reward column error: exporters must submit shipping bill details proving affirmative intent to DGFT by the prescribed deadline.
Exporters who inadvertently recorded "N" instead of "Y" in the Reward column of EDI shipping bills but declared affirmative intent in words must submit an Excel with Name of Firm, IEC, Shipping Bill Number, Let Export date, Port of Export and FOB value to the designated email; include only shipping bills within the specified Let Export date window and exclude bills where customs later allowed the declaration by manual amendment or otherwise.

Online submission of Letter of Undertaking: file FORM GST RFD-11 on GST portal, attach LUT, provide witnesses, sign with DSC/EVC.
Registered persons making zero-rated supplies may file a Letter of Undertaking online in FORM GST RFD-11 via the GSTN portal: select financial year, accept prescribed conditions, attach prior LUT if any (PDF/JPEG, max 2 MB), provide two independent witnesses, and sign and submit with DSC or EVC. Once submitted the form is valid for the financial year and cannot be edited; compliance with the time limit in sub rule (1) of rule 96A remains required.

Time bound refund disposal requires proper officers to email scanned GST refund forms and ARNs immediately after issuance.
Requires Proper Officers to email, on the day of issuance of refund orders, scanned FORM GST RFD-04 or RFD-06, the refund application FORM GST RFD-01A and the Acknowledgment Receipt Number to [email protected]; where Central-initiated refunds are routed via the state Nodal Officer, Proper Officers must promptly issue FORM GST RFD-05 and email a scanned copy. The Controller of Accounts must send weekly reports on RFD-05 and RFD-04 receipts and payments cleared by the PAO.

Invoice mis-match relief for IGST refunds enables officer-led verification to approve refund where GST and shipping bill invoices align.
An alternative officer interface on the Customs EDI system allows Customs officers to verify and sanction IGST export refunds in cases of invoice mis match where GSTN and shipping bill details diverge. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will compare GSTN and EDI data, verify taxable value and IGST proportionate to exports, amend IGST for short shipments if required, approve the refund amount in EDI, and disable invoices to prevent duplicate refunds. Refunds continue to be credited electronically through PFMS and this mechanism applies to shipping bills filed up to 31 December 2017.

Discharge of bonds streamlined: electronic submission, 24-hour acknowledgement, deficiency timelines and prompt bond discharge.
Nominated agencies/banks must electronically submit prescribed export proof (EP copy of shipping bill, Customs-attested invoice, bank certificate/eBRC) to the designated Customs e-mail. The Assistant/Deputy Commissioner must acknowledge within 24 hours, issue a deficiency memo within five days if needed, and require prior approval for additional requisitions. Deficient/additional documents must be furnished within seven days; the Assistant/Deputy Commissioner (Bonds) will verify export via ICES and confirm within seven days of receiving required documents, and discharge the bond within seven days of confirmation.

Valuation of second hand machinery: additional notified chartered engineers and agencies authorised for inspection and certification.
Additional chartered engineers and inspection and certification agencies are notified and authorised to perform valuation, examination and certification of imported second hand machinery under the existing customs valuation framework, supplementing the previously published list of approved agencies; trade bodies are requested to disseminate the notice and report implementation difficulties to the issuing office.

Paperless processing under SWIFT: mandatory digital upload of supporting documents for specified appraising groups, others voluntary.
Mandatory use of e SANCHIT requires upload of digitally signed supporting documents for bills of entry for a specified Appraising Group, while use for other groups remains voluntary to aid speedy clearance; certain supporting documents may still be required in hardcopy if queried by an assessment group and other provisions of the earlier public notice remain unchanged.

Brand rate of drawback: Visakhapatnam Customs establishes dedicated cell to process fixation applications and related claims.
Visakhapatnam Custom House has established a dedicated Brand Rate Cell to process applications for fixation of Brand rate of drawback and related drawback claims, headed by the Assistant Commissioner (DBK) Shri T. Ravi Varma; enquiries and submissions are to be sent to [email protected].

IGST refund invoice mismatch: officer interface allows customs to reconcile invoices and enable electronic refund processing.
An alternative Customs EDI officer interface permits authorised officers to reconcile invoice data between GSTN and Customs and sanction IGST refunds where GSTR-1/Table 6A invoice details are correct despite shipping bill variance. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will verify invoice mapping, IGST taxable values and amounts, adjust for short shipment if needed, and approve scroll amounts after drawback deduction. All refunds will be credited electronically through PFMS; manual payments are prohibited. The procedure applies only to shipping bills filed up to 31 December 2017.

Officer interface for IGST refund: exporters must submit invoice concordance to enable corrections and expedite refund processing.
An officer interface mechanism requires exporters with IGST refunds pending due to invoice mismatch in shipping bills filed up to 31st December, 2017 to submit a CONCORDANCE TABLE mapping GST invoices to corresponding shipping bill invoices to the designated Customs officer at the port, and to email a scanned copy to the specified address to enable corrections and expedite refund processing under CBEC Circular No. 05/2018.

IGST refund invoice mismatch: officer interface enables customs verification of GST and shipping bill records to process refunds.
An officer interface on the Customs EDI System addresses SB005 invoice mis match cases by allowing a Customs officer to verify GSTN and Shipping Bill data against a concordance table submitted by the exporter, confirm IGST taxable value and IGST amounts and proportionality to exported goods, amend IGST details for short shipment or miscalculation, and then accept, amend or reject entries so the system can compute the scroll amount (after drawback adjustments), disable sanctioned invoices against future refunds, and permit normal scroll generation. This procedure applies to Shipping Bills filed up to 31 December 2017 and refunds continue to be credited electronically through PFMS.

IGST refunds on exports: officer interface permits rectification of invoice mismatches via concordance table to enable electronic refund approval.
An officer interface on the Customs EDI system allows Customs officers to verify and, where appropriate, amend IGST refund claims flagged with error code SB005 when exporters supply a Concordance Table mapping GST invoices to shipping bill invoices. The officer will verify submitted mappings, IGST taxable values and proportionality to exported goods, may edit IGST details for short shipment or calculation errors, accept/reject/amend entries, and approve the refund amount after drawback adjustments; approved invoices are disabled to prevent duplicate refunds and disbursal remains electronic via PFMS.

IGST refund process: officer interface permits verification of invoice mismatches and conditional sanction after concordance submission.
Invoice mismatches between GST returns and Customs shipping bills obstruct IGST refund processing. An officer interface on the Customs EDI system allows verification and sanction of refunds for cases flagged SB005 where exporters submit a certified concordance table mapping GST invoices to Shipping Bill invoices; officers may verify, amend IGST details for short shipments, and approve refunds which are then electronically credited via PFMS and disabled against future claims.

Invoice mismatch in export filings: officer-interface permits verification and correction to enable IGST refund sanction electronically.
Customs will permit correction of export refund claims where refund hold-up is due to invoice mis-match by requiring exporters to amend GSTR-1 via Table 9, monitor errors on ICEGATE, and submit a certified concordance table mapping GST invoices to shipping bill invoices to the designated Customs officer for verification; cases with the specific error code SB005 may be considered under an officer-interface in the Customs EDI to verify, adjust and sanction electronic refunds through PFMS after officer validation.