Signatures of Customs Officers no longer required on final bill of entry print-outs generated after Out of Charge through EDI.
Final print-outs of the Bill of Entry generated through the Customs EDI system after Out of Charge are not required to bear the signatures of Customs officers; stakeholders must adopt the unsigned EDI-generated print-out and may report any implementation difficulties to the issuing office.

Remnant fuel classification: ship fuels classifiable separately; imports under the tariff chapter freed from policy restrictions.
Remnant fuel and oil other than that contained in vessel machinery and engines are to be classifiable separately and not under the vessel tariff heading. Earlier appellate findings had treated remnant fuel as integral to vessels and thereby exempt from policy restrictions; thereafter the trade policy authority classified remnant fuels under the mineral oils chapter but granted a special dispensation freeing such imports from policy restrictions. Field formations are to implement this classification and report implementation difficulties to the Commissioner.

Duty Credit Scrip Use: declared choice at bill filing is final; scrips must be applied to duty, respecting importability rules.
The notice requires that once an importer declares use of a Duty Credit Scrip at bill of entry filing, that choice is final and cannot be changed at assessment; if duty payable exceeds scrip credit the whole scrip amount must be used; if duty payable is less than the scrip credit the duty is to be paid using the scrip(s). These provisions are subject to importability policy conditions applicable to the scrips.

E-way bill verification enables interception and staged detention, release, or confiscation of goods and conveyances under GST procedures.
Procedures set a mandatory regime for interception and verification of conveyances and e-way bill compliance, authorisation of proper officers by Format 1, and a staged enforcement sequence: recording statements (FORM GST MOV 01), directing physical verification (FORM GST MOV 02), uploading interim reports (Part A of FORM GST EWB 03), concluding inspection within three working days (or by FORM GST MOV 03 extension), reporting results (FORM GST MOV 04 and Part B of FORM GST EWB 03), and releasing conveyances (FORM GST MOV 05) where no discrepancy exists or initiating detention, demand (FORM GST MOV 06/07/09), provisional release on payment or security (FORM GST MOV 08), and confiscation proceedings (FORM GST MOV 10/11) with electronic liability register entries and auction where applicable.

One-time condonation under EPCG Scheme extended to allow additional time for receipt of requests and applications.
The Director General of Foreign Trade has extended the period for receipt of requests for one-time condonation under the EPCG Scheme-covering block-wise extension of Export Obligation, extension of Export Obligation period, and relaxation for delayed installation certificate submission-invoking Paragraph 2.04 read with Paragraph 2.58 of the Foreign Trade Policy; all other provisions of the earlier Public Notices remain unchanged.

Eligibility of IT enabled services clarified: only Appendix 3D notified service categories may claim SEIS benefits irrespective of delivery mode.
Eligibility under SEIS is confined to service categories listed in Appendix 3D by CPC provisional codes; there is no separate IT/ITeS category, and delivery over an IT platform does not alter eligibility-only services expressly notified in Appendix 3D may be claimed under SEIS.

Revalidation of Advance Authorisation allowed under amended Para 2.20(d) when prescribed public notice conditions are met.
Regional Authorities may permit revalidation of Advance Authorisation/DFIA under the amended Para 2.20(d) of HBP 2015-20, even if the authorisation was issued under FTP 2009-14, provided the conditions specified in Public Notice 38 are fulfilled and the revalidation is exercised by the concerned Regional Authorities in accordance with those conditions.

Track and Trace barcode requirement for pharmaceutical exports - unverified consignments cannot be cleared for export.
The Track and Trace system mandates that pharmaceutical export packaging carry barcodes encoding a 14 digit Global Trade Item Number together with batch number, expiry date and a unique serial number, and that manufacturers or exporters upload prescribed parent child packaging data for primary, secondary and tertiary levels to the central portal before release; failure of proper barcoding or unsuccessful portal verification will prevent export and consignments may be ordered back to town.

GST RFD-01A refund monitoring required category-wise reporting of exporter applications, acknowledgements, sanctions, and disbursements within three days.
Instructions were issued for monitoring GST RFD-01A refund applications received from exporters, requiring all Zonal Additional Commissioners, Grade-1, to furnish information in the prescribed format for applications received between 01.07.2017 and 13.04.2018 within three days to the designated email address. The report covered the cumulative position of applications received, acknowledged in FORM GST RFD-02, sanctioned, disbursed, and routed through the nodal officer of the Central tax authority, with category-wise breakup for specified refund heads.

GST refund reporting mandates daily Excel-based disclosure of applications received, disposed, sanctioned, and rejected across refund categories.
Daily reporting of GST refund application disposal was prescribed for all zonal Additional Commissioners, Grade-1, by requiring refund-related information to be furnished in a specified format through the nominated zonal nodal officer to the designated email ID. The instructions continued the earlier directions concerning disposal of daily received refund applications and required the reports to be sent in Excel sheet form on a daily basis. The prescribed statement covered refund categories including excess balance in electronic ledger, export of services with payment of tax, supplies to SEZ units or SEZ developers with or without payment of tax, refund of input tax credit on exports of goods and services without payment of IGST, refund on account of accumulated input tax credit due to inverted tax structure, and recipient of deemed exports.

TDS authority registration: DDOs and specified government bodies must register under GST; deduction obligations will commence later.
Departments must identify and ensure online registration of Drawing and Disbursing Officers and specified government entities as TDS Authorities under the GST framework; separate TDS Authority registration is required even if an entity is already registered as a taxpayer. Registration does not confer immediate authority to deduct tax at source, and the date for commencement of deduction obligations will be notified later. Assistance is available via the GSTN portal and State CT&GST Circle offices.

Recovery of arrears as State tax: inadmissible transitional credit and pre-GST tax liabilities collectible via electronic ledgers.
Amounts determined under proceedings or return revisions under pre-GST laws, including wrongly availed or inadmissible transitional input tax credit, shall, unless recovered under the existing law, be recovered as State tax arrears under the DGST Act and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01), to be paid through utilization of balances in the electronic credit ledger and electronic cash ledger, with interest, penalty and late fee payable from the electronic cash ledger.

Goods in transit interception: inspection, detention, release or confiscation procedures under GST, including e-way bill verification.
Designated proper officers shall verify e-way bills and accompanying documents; failing production or upon prima facie discrepancies they must record a statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload a preliminary report (PART A of FORM GST EWB-03) within 24 hours and complete the inspection report (PART B of FORM GST EWB-03) within three days.

Recovery of arrears under GST: procedure for collecting pre-GST VAT and reversing inadmissible transitional input tax credit.
Where proceedings under the existing law result in recoverable value added tax, entry tax, other State levies or inadmissible input tax credit, such amounts shall, unless recovered under the existing law, be recovered as arrears of tax under the HPGST Act. Inadmissible transitional credit and corresponding tax liabilities must be paid by utilising balances in the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fee are to be recovered from the electronic cash ledger and similarly recorded.

Interception of conveyances: procedure for inspection, detention, release, confiscation and electronic liability accounting with specified forms.
Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the electronic liability ledger.

EODC issuance camp enables exporters to obtain on spot decisions and close pending compliance cases quickly.
A camp is organised to expedite issuance of EODC certificates where exporters have applied and deficiency letters were issued; files, dealing staff and concerned officers will be present to enable on spot decisions and quick closure of pending EODC cases. A schedule in the Annexure sets the venue, session times and alphabet wise appearance slots for exporters.

UIN compliance: invoice-level documentation required for refund claims; manual statements and attested waiver allowed.
UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions.

IT grievance redressal mechanism: designated nodal officer to receive taxpayer portal complaints under prescribed procedure.
Commissioner (CGST) has been appointed as the designated Nodal Officer under para 5.1 of the Central Board circular of 3 April 2018 to receive taxpayer applications under the IT grievance redressal mechanism for technical glitches on the CST/GST portal, and trade associations are requested to inform their members of the prescribed procedure.

Transshipment cargo movement remains outside the CFS Gate Module and proceeds manually through Form-1 procedures.
For DPD, AEO/ACP, hazardous and perishable containers, destination-code and bond-number fields in the IGM line must remain blank at filing. Uncleared cargo must move to the importer-selected CFS, or, absent such choice, to a CFS selected by the MLO, Shipping Line or Steamer Agent, subject to approved IGM amendment and applicable fees. Nepal, Bhutan and other TC transshipment cargo are excluded from the CFS Gate Module and may move manually on Form-1.

Dissemination of suspicious transaction reports limited to first degree linkages; further linkages available on request.
FIU-IND will disseminate suspicious transaction reports only when they contain confirmed first-degree linkages; linkages beyond first degree will be provided only on a case-by-case request via FINnet. Registered FINnet users must follow SOP procedures for nomination and any change in registration must be notified to the Central Board of Direct Taxes.