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.

GST registration correction procedure covers conversion between SEZ and regular status through Block Officer approval and headquarters reporting.
Procedure prescribed for correcting GST registration status where an SEZ unit has been registered as a regular unit, or a regular unit has been registered as an SEZ unit. The taxpayer must submit an application to the Block Officer, who is required to approve it before the matter is forwarded to headquarters. After approval, the Block Officer must transmit the taxpayer's particulars to headquarters in the specified format, including GSTIN, taxpayer name, migrated or new status, source e-mail of the request, current status, status required, date of request, and a screenshot of the approval mail.

EGM error correction allows emailed scanned documents to rectify container number mismatches and unblock refund processing.
Amendment permits corrigenda for EGM entries relating to number-of-container and container-number mismatches that block IGST refund scrolling; exporters, agents and shipping lines may have the EGM Coordination Cell verify bill of lading, invoice, packing list and shipping bill to remove such errors. Scanned copies of required documents may be emailed to the designated EGM Coordination Cell for scrutiny, and all other conditions of the prior facility notice remain applicable.

Authorized Economic Operator programme: amendment requires filing applications with the designated nodal officer and assigns client relationship manager.
Amendment to the Authorized Economic Operator (AEO) Programme requires all relevant international supply-chain participants to file AEO applications with the designated Nodal Officer-AEO at the Chief Commissioner's office and to send a copy to the AEO Programme Manager at the central directorate. The notice names designated contact officials for queries and states that the directions are to be treated as a standing order for officers and staff to ensure compliance with the amended AEO procedural requirements.

Refund of IGST on export: officer-interface extended to more shipping bills and alternative documents accepted.
The Board expands the officer interface alternate mechanism to permit correction of invoice mismatches for additional shipping bills, enabling administrative resolution of export refund impediments through verification against GST return information. It also accepts final Bills of Lading or gateway port custodian confirmations as substitutes for transference copies in EGM integration and authorises a one time officer interface verification to permit IGST refund where exporters misdeclared payment status.

Final budgetary ceilings for Customs 2017-18: expenditures capped; limited intra-area reappropriations permitted until 31 March.
Final area-wise FR 2017-18 budgetary ceilings for Customs (Demand No. 35) are conveyed; expenditures under each Object Head must not exceed the enclosed ceilings. Limited intra-area diversions are permitted only between Rewards (Officers/Informers), among Office Expenses subheads, and among Professional Services subheads. Authorisations are valid up to 31.03.2018. Augmented funds must not be used until re-appropriation approval is communicated. The FR ceilings and detailed tabular allocations by commissionerate/directorate must be strictly adhered to.

Disposal of unclaimed goods: enforce online, time bound e auction procedures and mandatory pre auction NOCs for expedited sale.
Disposal of unclaimed or uncleared goods is governed by Section 48 of the Customs Act, 1962 with special rules for perishables, hazardous goods and arms; procedural and apportionment rules are in Sections 48 and 150 and Chapter 20 of the Customs Manual. Customs must complete mandatory testing and issue unconditional "All OK" NOCs before auctions. The CVC recommended online communications, strict timelines, open reserve prices, e-auctions, container/lot-wise records, early filing of Bill of Entry, duty determination at initial NOC, and prompt bid cancellations to expedite disposal and protect the exchequer.

Evidence retention by brokers: require verifiable client order records and mandatory telephone recording to prevent unauthorised trading.
Brokers must retain verifiable evidence of client order placement-such as written signed records, telephone recordings, authorized emails, internet transaction logs, mobile message records or other legally verifiable records-and produce them when disputes arise. Telephone instructions must be mandatorily recorded and maintained. Where evidence cannot be produced due to exceptional circumstances, brokers must justify the failure and may rely on alternative corroborative evidence. Records must be preserved for the minimum arbitration period and, if disputed, until final resolution; regulatory directions may require longer retention.

Mandatory e-SANCHIT upload required from extended effective date; no physical documents accepted thereafter, system will block filings lacking IRN confirmations.
Mandatory electronic uploading of supporting documents through the e-SANCHIT facility for all Bills of Entry at the Air Cargo Complex is deferred to a later specified effective date; thereafter physical documents will not be accepted and the system will disallow filing absent IRN numbers evidencing prior upload.

Mandatory e-SANCHIT compliance now requires IRN-backed document uploads for bill of entry filing, disallowing noncompliant submissions.
Mandatory implementation of e-SANCHIT has been postponed to a revised deadline. From that date, filing of a bill of entry will be disallowed unless it is filed with IRN numbers evidencing that supporting documents have first been uploaded using e SANCHIT; stakeholders must obtain and include IRNs prior to bill of entry submission.

Paperless processing under SWIFT: mandatory digital upload of supporting documents before bill of entry filing.
Mandatory paperless processing through e SANCHIT requires digital upload of supporting documents via SWIFT before filing a bill of entry; the system will disallow filing unless IRN numbers evidencing prior upload are provided and physical documents will not be accepted, although selected documents may be required in hard copy if queried by the Assessment Group.

Brand rate fixation: special drive to clear pending applications and require exporters to submit documents promptly.
Special drive to expedite disposal of pending Brand rate fixation applications at ICD Tughlakabad (Export). Exporters/CHAs must contact the commissionerate within ten days with relevant documents to enable processing; where brand rates have not been fixed, details of the original commissionerate/range should be provided to permit transfer of records. A Brand Rate Cell under Deputy Commissioner (Technical) has been formed to manage disbursal and verification may be sought from the customs formation having jurisdiction over the manufacturing factory.

IGST refund for exports disrupted by EGM errors; correct EGM details and submit specified documents to resume processing.
IGST refund processing is delayed when EGMs fail integration due to sub-error codes C, N, L and M-container number mismatch, container count mismatch, LEO date after sailing date, and gateway port code mismatch. Preventive officers may amend EGM container or gateway details in the Gateway EGM CTR Amendment Option after verification; shipping lines should file amended or supplementary EGMs. For sub-errors C and N, exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to designated Customs contacts or by email, then reattempt EGM submission on the ICES portal to enable IGST refund processing.