Import/export prohibition on Indian currency - Bangladesh and Pakistan citizens barred from carrying notes; customs to enforce compliance.
Citizenship-based restriction: nationals of Bangladesh and Pakistan are prohibited from importing into India or exporting from India Indian currency notes under the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015 and related circular guidance; customs officials at Land Customs Stations are directed to ensure strict compliance and prevent such movements of currency.

Refrigerated cargo inspection waiver permits export after supervised stuffing and sealing upon confirmation, subject to scanning on intelligence.
Where refrigerated containers are stuffed and sealed under supervision of the jurisdictional Customs officer, the Superintendent i/c of the Parking Plaza/CFS shall waive physical examination upon confirmation by phone or email within two hours; failing confirmation the matter is to be escalated. The Parking Plaza/CFS officer must record supervised stuffing and sealing details in EDI departmental comments, and refrigerated containers remain liable to scanning/examination on intelligence or if RFID seals are found tampered.

ITC Refunds Special Drive: dedicated refund cells and extended office hours to clear pending IGST and ITC claims.
Administrative directive instituting a Special Refund Week from 9 July to 14 July 2018, with GST offices open on Saturday, to clear pending IGST and ITC refund claims. Exclusive camps/refund cells are set up in every division of the CGST Commissionerate, Raipur; assessees are instructed to contact named nodal officers at division contacts. A Joint Commissioner is designated for escalation and an Hqrs. Refund Cell email is provided. Trade bodies are asked to publicize the notice and earlier related trade notices are referenced for procedural clarification.

ITC/IGST refund facilitation: administrative drive to expedite refund processing and enable taxpayer grievance reporting.
Administrative initiative designates divisional offices as Exclusive Refund Cells to expedite ITC/IGST refund claims, with extended operating hours and coordinated supervision by GST and Customs Commissionerates. Trade is urged to submit pending claims and report processing obstacles; trade bodies are asked to disseminate the notice to stakeholders to facilitate resolution during the drive.

Supervised stuffing and sealing of reefer containers requires exporter request and Customs officer supervision under prescribed e seal procedures.
Supervised stuffing and sealing at Mundra Port requires exporter application to the Commissioner and a 24 hour request to the Deputy/Assistant Commissioner, Docks Preventive; deputed officers will supervise stuffing to the exporter's goods list, affix REID e seals supplied by the exporter, and endorse invoice copies with supervision details. RMCC will seek to avoid port examination of such sealed reefers though risk based or intelligence driven selection, tamper indications, or discretionary examination may occur. Existing self sealing with RFID e seals continues where supervised stuffing is not requested; applicable MOT charges must be prepaid.

IGST refund assistance: designated nodal officers and contact points set to resolve export refund issues during special facilitation week.
A time-bound facilitation mechanism for exporters facing IGST refund difficulties during 9-14 July 2018 directs exporters in Madhya Pradesh and Chhattisgarh to contact designated nodal officers at eight ICDs and the Air Cargo Complex, with listed venues, names, telephone numbers and e-mail addresses, and provides the Commissioner's contact email for further escalation.

Acceptance of shipping bill copies allows exporters to submit any self certified shipping bill copy for EODC applications, easing compliance.
Exporters applying for Ex post Duty Credit under Advance Authorisation for exports made on or after 23.11.2016 may optionally submit a self certified copy of any shipping bill copy (Exporter/EP/CHA/Exchange Control) with the EODC application in ANF 4F; this interim measure is allowed while DGFT improves online verification for Regional Authorities and aims to reduce transaction costs.

Division of migrated taxpayers' base under GST: allocation to Centre or Sikkim based on turnover and annexure lists.
Division of migrated taxpayers' base is made by allocating GST-registered taxpayers into Centre or State jurisdiction lists based on a turnover threshold of Rs. 1.5 crore, with taxpayers above and below the threshold listed in four annexures (ANNEXURE-1A, 1B, 2A, 2B); trade associations are to notify members and taxpayers not appearing in annexures may email the designated Central or State contact addresses.

Customs broker oral examination scheduled 10 and 11 July 2018 with revised candidate list and venue announced.
Oral examinations for customs broker licences under the Customs Brokers Licensing Regulations, 2013 are scheduled for 10 and 11 July 2018 at Custom House, Navrangpura, Ahmedabad; a revised list of eligible candidates received from commissionerates is annexed as Annexure A specifying schedules and dates, and candidates or stakeholders facing difficulties are to inform the Department.

Import policy inclusion of peas allows free clearance of qualifying consignments imported before official clarification, subject to customs verification.
Consignments of peas other than Yellow Peas imported during the period after the amendment but before the clarification, and consignments with a bill of lading dated prior to the clarification, are permitted free clearance; customs authorities must verify the type of peas for consignments covered by this stipulation.

Centralised SCOMET export authorisation enables DGFT headquarters to issue licences while regions retain revalidation and enforcement.
Centralisation of issuance of SCOMET export authorisations places grant of licences with the SCOMET Cell at DGFT headquarters, signed by designated officials and copied to jurisdictional Regional Authorities, while Regional Authorities retain responsibility for revalidation after expiry, penal action, and administration of export benefits; Regional Authorities must also immediately issue authorisations for cases permitted by headquarters prior to this notice.

Input Tax Credit refunds: special liquidation drive with dedicated refund cells and nodal officers to resolve pending claims.
A concentrated refund liquidation drive for ITC refunds will run from 09 July 2018 to 14 July 2018 with offices open on the Saturday; exclusive camps/refund cells are set up in all divisions to process pending Input Tax Credit refund claims. Taxpayers should contact designated nodal officers listed for each division for assistance, while trade associations are requested to publicize the drive. A Joint Commissioner and the Hqrs Technical Branch email are provided for escalation of unresolved difficulties.

Customs port inclusion permits imports and exports through Kakinada and Krishnapatnam, subject to Notification conditions and policy.
Kakinada Port and Krishnapatnam Port are permitted for imports and exports for the purposes of Notification No.32/1997-Customs, subject to all conditions of that Notification, the Import-Export policy and any restrictions imposed by the Board; the proviso to condition (vi) authorizes the Commissioner to allow imports/exports through these ports.

Transporters of CID/CTD exports must register with the LCS, record vehicle details, and list transporter on export documents.
Transporters carrying CID/CTD (Exports) consignments must register with the concerned LCS and obtain a one year license; vehicle details must be registered and export documents (including LUT/insurance) must state the transporter, vehicle number and CHA name. Customs brokers must submit letters of authority from Nepalese exporters authorizing the broker and transporter. Failure to secure safe transit and receipt at destination will lead to deregistration and action under sections 16 and 135 of the Customs Act. A prescribed application and supporting documents are required for registration and renewal.

Sensitive items designation restricts specified export consignments to prevent diversion, effective immediately under transit treaty procedures.
Para 8 of the Export Procedure under the Transit Treaty empowers the Government to specify sensitive items for CTD (Exports) to prevent diversion; the Patna Commissionerate, citing diversion incidents and border communications, has designated Buffalo Meat; Cotton Goods; Gutkha; Tobacco Products; Tea; Handicraft Goods; Readymade Garments; Noodle; Yarn; and Felt Goods as sensitive, effective immediately and to be followed until further order.

Insolvency Professional Entity restrictions: IPEs may only support their partner professionals and must not seek empanelment.
An Insolvency Professional Entity (IPE) may only provide support services to its partner or director insolvency professionals and cannot act as an insolvency professional or provide services to other persons. Because IPEs are neither enrolled members of an Insolvency Professional Agency nor registered with the Insolvency and Bankruptcy regulatory board, they are prohibited from seeking empanelment with or joining panels of market participants.

GST rate on EPC works: distribution infrastructure treated as commercial use, so 18% applies to OPTCL contracts.
Applicability of GST on EPC contractors' Composite Supply of Works Contract Service to OPTCL depends on whether the project is predominantly for non commercial use and whether the work is entrusted to OPTCL by a government authority; if both conditions under the concessional notification entry are met, GST is 12%, otherwise the residual entry attracts GST at 18%. The department clarifies that distribution of electricity is commercial and industrial use, so EPC works for OPTCL attract GST at 18% unless formally entrusted work and non commercial use criteria are satisfied.

Proportional registration for part-paid imports: registration allowed reflecting quantity tied to verified advance payment before deadline.
Imports of peas under the specified Exim classification may be registered in proportion to part advance payments remitted before the cutoff; eligible importers should apply to their jurisdictional Regional Authority which will issue Registration Certificates for quantities proportionate to the advance paid after verifying bank payment records (SWIFT) and correlating the payment amount with the contract quantity and value.

E-way bill requirement: rail delivery prohibited without e-way bill and transit through another State mandates e-way generation.
Where moulds and dies owned by an OEM are provided free of cost to an unrelated component manufacturer, that provision is not a supply and the OEM need not reverse input tax credit; such moulds/dies are not to be included in the component manufacturer's taxable value. If contractually the moulds/dies are effectively the component manufacturer's assets but supplied FOC by the OEM, amortised cost must be added to the component value and the OEM must reverse credit. Mixed supplies with separately stated goods and services are taxed separately. Auction participants may declare warehouses as additional places of business and keep books at principal place with intimation; input tax credit remains available subject to conditions. Railways must not deliver without production of e-way bill; e-way bills are required when goods transit another State, while movement between DTA and SEZ within the same State is exempt if rule applies.

Pre-deposit requirement adjusted to include prior pre-deposit, not additional; applies to service tax appeals by directive.
The prior Tribunal circular is rescinded following a judicial order that requires the pre-deposit for a second appeal to include amounts already paid as pre-deposit for the first appeal, so that the second-appeal deposit is not cumulative over the earlier pre-deposit. The court also held that the statutory pre-deposit mechanism applies to service tax appeals, and parties and officers are directed to comply with the deposit mechanism and the rescission of the earlier circular.