Nepal transit container routing requires movement to CONCOR-CFS after detention-free period unless a specific alternative request is made.
Nepal-bound containers transiting by rail and remaining at N.S. Dock after the detention-free period must be moved to CONCOR-CFS at Majerhat unless the importer, Customs Broker or shipping line has made a specific request to Kolkata Port. Customs Preventive Officers at CONCOR-CFS must supervise loading at the CTKR Rail Terminal and endorse the Customs Transit Declaration. Dedicated storage and handling space must be provided for Nepal transit containers.

IGST refund disbursement blocked by PFMS errors; exporters must check ICEGATE, correct IFSC/PFMS details, and seek assistance.
IGST refunds generated in ICES were not disbursed because PFMS rejected beneficiary banking details or the IFSC/account was not registered; a shipping bill annexure lists affected entries with PFMS error codes. IEC holders must register on ICEGATE, consult the IEC wise PFMS invalidated accounts report, follow the step by step rectification guidance on the customs website for the specific error codes, and approach the Assistant Commissioner, Drawback & IGST Refund Section for unresolved difficulties.

System-generated Shipping Bill: signature and stamp of the officer issuing Let Export Order no longer required on final print-out.
The Customs EDI system's final print-out of the Shipping Bill, produced after the Let Export Order, bears the officer's name and SSO ID; consequently the officer's physical signature and stamp are not required on that final print-out. Trade associations and Customs House Agents are requested to publicize this dispensation and report any difficulties to the department.

Interception of conveyances: only detain or confiscate goods/conveyances where GST violation is established; hard-copy notices suffice.
The Circular modifies prior instructions by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.

Detention limits: only goods or conveyances with established GST violations may be detained or confiscated under modified procedure.
Circular amends interception procedure by replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording to record release date and time. It confirms that after physical verification of a conveyance once in transit, no further physical verification should occur in another State/UT absent new information of tax evasion. Hard-copy notices/orders may serve as proof of action until portal forms are available. Detention or confiscation is limited to goods or conveyances for which a GST law or rule violation is established.

Coastal carriage requirements: mandated use of designated parking plaza, BCG verification, container marking and boarding-office notification.
Containers moved by exclusive coastal vessels must use JNPT Parking Plaza where gate officers verify and endorse the Bill of Coastal Goods (BCG) and enter details in a centralised register maintained by Preventive Officers and the Superintendent; gate officers shall approve BCGs in the Terminal Operating System and maintain hard copies. Containers must be marked "For Coastal Carriage Only." Shipping agents must pre-intimate boarding office of arrivals and movements and provide customs-endorsed BCG copies for clearance; Preventive Officers may carry out random checks to prevent import/export goods being loaded.

Exports by post procedures require Postal Bill of Export filings and tracking based proof before a let export order is granted.
Exporters with a valid Import Export Code must file Postal Bill of Export (PBE) in duplicate-PBE I for e commerce and PBE II for other commercial exports-attach invoices, continue CN22/CN23 labels, present goods and PBE at the FPO for manual customs processing; postal authorities affix tracking numbers and furnish proof of export, after which Customs may grant a Let Export Order. Customs Brokers must onboard a third party web application to register users, input and print PBEs, upload tracking numbers, provide dashboards, and enable Customs data access for risk profiling before operations.

Interception procedure: detention limited to consignments with established GST violations; release and proof requirements clarified.
Amends interception procedure by replacing "three working days" with "three days" and revises the FORM GST MOV-05 release wording to record date and time. Only goods or conveyances with established violations may be detained or confiscated; detention is limited to specific consignments lacking valid documentation rather than the entire conveyance. Hard copies of notices/orders may be produced as proof of action by another tax authority when portal forms are unavailable.

Appellate Authority designation: Additional Commissioners (Appeals) to also serve as Joint Commissioners (Appeals) for assigned territories.
All Additional Commissioners (Appeals) authorised as Appellate Authority under the Rajasthan GST Act are ordered to also discharge the functions of Joint Commissioner (Appeals) for the territorial jurisdiction assigned to them, effectuating co-extensive appellate and joint-commissioner responsibilities within their assigned territories under the statutory and rule-based delegation cited in the order.

Appellate Authorities under GST authorised for specified territorial jurisdictions to hear appeals from adjudicating authorities.
Authorisation is granted under the Rajasthan Goods and Services Tax Act and applicable rules for specific officers to function as Appellate Authorities to hear appeals under the GST appellate framework, with individual officers listed against specified territorial jurisdictions as notified by the State Government.

Refund of unutilized input tax credit for SEZ units and job workers clarified under GST compliance instructions.
Clarification is issued on certain GST issues concerning refund of unutilized input tax credit for SEZ units and job workers. The communication forwards the GST Policy Wing circular on the subject and directs subordinate officers to ensure compliance and communicate the clarification to trade organisations.

Exports by Post regulations require Postal Bill of Export filing and tracking for FPO shipments; broker onboarding mandated.
Exports under the Exports by Post framework require filing a Postal Bill of Export (PBE) at the Foreign Post Office by IEC holders; e commerce PBEs cover a single consignor with multiple consignees and must be filed in duplicate with invoices and updated postal declaration forms. PBEs are manually processed by Customs, postal authorities affix tracking numbers and return PBEs for grant of a Let Export Order, originals retained by Customs, and postal proof of export with tracking and dispatch identifiers must be furnished prior to uploading export details into the export data system.

Service Exports from India Scheme eligibility: agents entitled only for services for which they receive and retain foreign exchange payments.
Steamer agents and similar service providers qualify for SEIS benefits only for services they exclusively render and for which the foreign exchange earnings (or permitted INR payments) are received and retained in their India accounts; amounts merely routed through them for payment to other providers are not claimable, and the actual service provider must obtain a certificate of receipt of payment from the entity that received the foreign exchange or permitted INR payment.

Plantation services taxable: plantation and maintenance activities are subject to GST at the standard rate under service classification.
Plantation and plantation-maintenance services by OFDC are classed as Landscape care and maintenance (Service Code 998597) and include activities also captured by Support services to forestry and logging (998614). These service codes are neither exempt nor nil-rated under the CGST and OGST Acts; therefore services rendered by OFDC to entities for plantation and compensatory afforestation are chargeable to GST at the standard combined CGST/SGST rate. Only a small segment of agricultural operation services under Section 9986 remain exempt or nil-rated.

Recovery of arrears under HGST: pre-GST tax and inadmissible transitional credits to be recovered via electronic ledgers.
Amounts arising from pre-GST proceedings-including wrongly availed or carried-forward input tax credit, VAT, entry tax and other pre-GST levies not recovered under the old law-shall be recovered as State tax arrears under the HGST Act. Recoverable tax and inadmissible transitional credit must be paid via the electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Unregistered dealers' arrears to be recovered in cash under pre-GST procedures.

Detention and confiscation rules clarified for goods in transit: inspection proof, release wording, and limited seizure scope.
Modifications clarify interception and inspection procedures: replace "three working days" with "three days", amend FORM GST MOV-05 release wording, allow hard-copy notices/orders as proof of action when portal forms are unavailable, and limit detention/confiscation to only those goods or conveyances where a violation of GST law or rules has been established, permitting partial seizure of consignments when only some lack requisite documents.

Goods in bonded warehouses: IGST is charged only on final clearance for home consumption; interim transfers not taxed.
IGST on imports deposited in a customs bonded warehouse is levied and collected at the time of final clearance for home consumption (ex bond bill of entry); transfers or sales while goods remain warehoused are not subject to IGST at that stage. Valuation for IGST at clearance is the higher of the transaction value at clearance or the value determined on filing the into bond bill of entry, and any value addition during warehousing is included in the taxable base.

GST refunds clarified: eligibility and procedure for ISDs, composition taxpayers, non resident taxable persons, and exporters claiming credits.
Refund claims by ISDs, composition taxpayers and non-resident taxable persons do not require FORM GSTR-1 or FORM GSTR-3B; their category-specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared integrated tax/zero-rated supplies in GSTR-3B for 01.07.2017-31.03.2018 may file refund applications capped by aggregate amounts in the relevant GSTR-3B columns. Unutilized input tax credit of compensation cess may be refunded for zero rated supplies under bond/LUT but not where zero rating is by payment of integrated tax. LUT/bond is not required for zero rated exports of exempted or non GST goods. The restriction on claiming benefits where suppliers availed specified notifications applies only to exporters directly receiving goods from such suppliers.

Email submission for restricted import/export applications now required after online filing, with PDF attachments and fee proof.
Applicants for import/export authorization of restricted items must, effective 21.06.2018, file the prescribed online application with the jurisdictional Regional Authority, pay applicable fees, and email the application, proof of fee payment and supporting documents in PDF to [email protected] or [email protected] as applicable; use ANF-2M/ANF-2N and ANF-1, attach IEC copy and any NOC obtained, and download Aayat Niryat forms from the DGFT website.

Clarification on GST procedures: central tax policy circular clarifies treatment and trade advised to note and comply.
Circular No. 48/22/2018 from the GST Policy wing of CBIC supplies explanatory guidance on specified procedural and interpretive GST points; Trade Notice No. 09/2018-19 from the Principal Commissioner, Central GST, Raipur, directs trade associations and the public to be informed of those clarifications so that practices align with the guidance and compliance is promoted.