Special refund fortnight encourages exporters to file correct IGST refund claims to enable seamless electronic processing and resolution.
A Special Refund Fortnight in mid-to-late July 2018 is instituted to liquidate pending refund claims by providing dedicated refund cells and helpdesks, urging export organisations to assist exporters in correcting errors and filing accurate IGST refund claims; ICEGATE now shows reasons for pending IGST refunds and the procedure supports seamless electronic processing if sufficient and correct details are filed.

IGST refund facilitation launched to enable rectification of error-coded export claims and expedite sanctioning through officer interface.
A targeted administrative drive facilitates sanction of pending IGST refunds for export claims by permitting officer-interface rectification of GSTN-transmitted shipping bill records and correction of EGM error codes (notably SB006 and SB002/SB003/SB005 and their combinations). A Refund Cell at Customs House, Pipavav, and a special camp at the Commissionerate office in Jamnagar will process these cases, and a designated nodal officer is available to assist exporters and stakeholders with difficulties during the drive.

IGST refund processing: treat PAN as embedded in GSTIN and allow officer-led rectification to resolve shipping bill mismatches.
Administrative correction is authorised where PAN was entered instead of GSTIN because PAN is embedded in GSTIN, applying the remedial conditions of paragraph 2 of the earlier circular so officer-mediated rectification can enable processing of IGST refund claims. The officer-interface rectification mechanism for invoice and other mismatches is extended to include additional shipping bills, with exporters warned to exercise due diligence as further extensions are unlikely and field formations directed to publicise the change.

IGST refund facilitation through local Help Desks enables exporters to submit documents remotely and avoid visiting export ports.
Creates temporary Help Desks at specified FIEO and AEPC offices to expedite IGST refund claims by receiving claim status from the Directorate of Systems via Antarang, identifying errors, advising exporters on required documents, and collecting submissions. Customs officers at Help Desks will transmit documents and information by ICEGATE e mail to port nodal officers; the Help Desk will function as an extended office of the port so exporters need not visit the port once all requisite materials have been forwarded for processing.

Refund Disposal Fortnight mobilizes refund cells to expedite ITC/IGST refund claims processing and stakeholder assistance during mid July.
A Refund Disposal Fortnight from 16-31 July 2018 will operate across the Jabalpur Commissionerate with all divisional offices functioning as Exclusive Refund Cells (09:30-18:00) to prioritize disposal of ITC/IGST refund applications filed up to 15 June 2018. Taxpayers should approach their jurisdictional refund cell and the designated nodal officers, and report processing obstacles for departmental resolution; trade bodies are asked to circulate the notice and a Joint Commissioner and Hqrs Technical Branch email are provided for escalation.

ITC/IGST refund disposal: dedicated refund cells will process pending refund claims and shipping bills during a focused drive.
A targeted ITC/IGST Refund Fortnight will run with divisional offices acting as exclusive refund cells and extended hours to process refund applications received up to 15th June and shipping bills filed prior to 15th June, where GSTN has transmitted records to the Customs EDI system by the end of the fortnight; trade is invited to approach refund cells and report difficulties for departmental resolution.

Special Drive Refund Fortnight mobilises dedicated refund cells to expedite IGST refund processing and assist exporters.
Special Drive Refund Fortnight from 16.07.2018 to 31.07.2018 directs Commissionerates to establish dedicated refund cells and helpdesks to expedite pending export refund claims and assist exporters in correct filing. The IGST refund procedure on ICEGATE supports electronic processing if sufficient and correct details are provided; exporters, export promotion councils and trade associations are urged to assist in filing, rectification of errors and dissemination of the notice.

IGST refund clearance fortnight offers exporters an opportunity to get pending IGST refund claims processed at JNCH.
Third IGST refund clearance fortnight at JNCH from 16 July to 30 July 2018 to expedite processing of pending IGST refund claims; exporters and export organisations are asked to avail the facility, shipping bill-wise validated details are available on the JNCH website, and difficulties may be brought to the IGST Refund Cell or emailed to [email protected].

Extension of timeline for initial PAN and bank details request; reminders may be sent by ordinary post or courier.
Extension granted for RTAs to send the initial Registered/Speed Post letter requesting shareholders' PAN and bank details together with Annual Reports/AGM notices; subsequently two reminders may be sent by other modes including ordinary post or courier.

Recovery of Government Dues: Deputy/Assistant Commissioner designated as Authorized Officer to enforce attachment rules for recovery actions.
The Deputy/Assistant Commissioner of the Headquarters Tax Recovery Cell, Kolkata South CGST & CX Commissionerate, is designated as the Authorized Officer to make recovery of Government dues pursuant to the statutory recovery and attachment framework and the Customs Attachment of Property of Defaulters for Recovery of Government Dues Rules, 1995, consistent with referenced CBIC circulars.

Transhipment controls: strengthened operational safeguards and custody procedures for air cargo to prevent mingling and contraband shipment.
Authorization is granted to a named agent to tranship export consignments from Bangladesh via ACC (Imports) IGI Airport subject to Board transhipment rules and conditions requiring pre arrival filing of documents, supervised segregation and sticker affixation by IFO, mandatory X ray screening with a machine configured to transfer scanned items from import to export areas, placement in a double locked special enclosure with register entry, escort by an Export Freight Officer who certifies shipment, transfer under a Transhipment Bond, and reporting and compliance obligations including DGCA clearances and action for discrepancies under customs law.

Mandatory electronic document submission requires beneficiaries to register on ICEGATE for PGA-uploaded LPCOs and IRN notices.
eSANCHIT under SWIFT mandates electronic submission of supporting documents for consignment clearance and will transition to PGA-uploaded LPCOs; when a PGA uploads an LPCO the system generates a unique Image Reference Number (IRN) and notifies the beneficiary via the email address registered on ICEGATE. Beneficiaries must register on ICEGATE to receive IRNs and, following PGA implementation, will not be permitted to upload those documents themselves.

Risk Management System implementation at ICD Bhambholi: all import Bills of Entry to be processed under RMS.
Implementation of a Risk Management System (RMS) for imports at ICD Bhambholi is announced, with all Bills of Entry filed in ICES to be processed under the RMS. The notice highlights the merger of facilitation schemes into a three-tier Authorized Economic Operator (AEO) Programme and invites eligible exporters to apply to the Commissioner of Customs, Pune; a Local Risk Manager with contact details is designated for resolving implementation difficulties.

Direct Port Delivery of imports expands automatic access for listed importers and specified facilitated categories without separate applications.
Direct Port Delivery of imports at Kolkata and Haldia Ports is extended to listed importers without a separate application. Government entities, Authorised Economic Operators, 100% Export Oriented Units, Special Economic Zone units, Nepal-Bhutan import transit consignments, and consignments bound for an Inland Container Depot are also automatically eligible. Other importers may apply under the prescribed procedure. Listed importers are encouraged to obtain Authorised Economic Operator status for assured facilitation and related benefits.

Input accountability requires shipping bill declaration, accountability statement and engineer certification for EODC issuance.
EODC shall be issued where the exporter has declared input quantities in the shipping bill, submitted the prescribed accountability statement linking exported items to imported inputs with matching quantities and specifications, and produced an independent Chartered Engineer's certificate certifying that the imported inputs were technically required and actually consumed in the manufacture of the exported products; matching of imported and consumed quantities in the specified columns is mandatory, and the procedure applies to pending EODC irrespective of policy period.

Investor group investment limits: primary market allotment must be validated to prevent breaches through PAN and depository checks.
Registrars and Transfer Agents must use Permanent Account Number for single-FPI compliance checks and obtain validation from depositories that no investor or investor group breaches prescribed investment limits at the time of finalising basis of allotment. Designated Depository Participants supply FPI identification details to depositories for investor group monitoring, and depositories must implement systems to share validation information with RTAs within SEBI-prescribed issuance timelines.

Authorised representative mechanism ensures creditor classes select a nominee to collect voting instructions and cast class votes in insolvency.
The Code and regulation 16A establish a procedural mechanism whereby, if a creditor class meets the threshold, the interim or resolution professional offers three insolvency professionals; creditors indicate their preferred nominee and the nominee with the highest number of selections becomes the authorised representative, who collects voting instructions, attends CoC meetings and casts the class vote in accordance with those instructions, and the resolution professional must facilitate this electronic choice process for unrepresented classes irrespective of process stage.

E-way bill transit inspections must avoid harassment of traders and transporters, with disciplinary action for misuse of checks.
Inspection of goods in transit under the e-way bill system must follow the prescribed procedures for stopping vehicles and for detention, release, and seizure of transported goods and vehicles. Officers are directed to ensure that no transporter or trader is harassed in the name of the e-way bill during checks. If harassment is found on investigation, strict disciplinary action is to be taken against the concerned mobile squad officers and their controlling officers.

MEIS benefit enhancement expands list of dairy and allied exports and raises reward rates for selected HS codes.
New dairy and allied HS codes are added to Appendix 3B, Table 2 of the Merchandise Exports from India Scheme, eligible for a 10% MEIS rate for exports made from 13.07.2018 to 12.01.2019, and MEIS rates for nine specified HS codes are temporarily enhanced to higher rates for defined periods, some through 12.01.2019 and others through 31.03.2019.

MEIS extension for Bengal-gram: export incentive benefit continued for specified shipments through September 2018 under FTP authority.
Extension of the Merchandise Exports from India Scheme (MEIS) for Bengal gram (ITC(HS) code 07132020): DGFT, under paragraph 1.03 of the Foreign Trade Policy (2015-2020), extends the MEIS benefit for exports effective 21 June 2018 through 20 September 2018, updating Table 2 of Appendix 3B and continuing the incentive beyond the prior expiry of 20 June 2018.