Restoration of struck-off companies: tax department must file NCLT references with MCA cooperation and nodal coordination.
Directs the Income-tax Department to file NCLT reference applications for restoration of struck-off/de-registered companies where parameters such as pending tax liabilities justify objection; ITD may act as an aggrieved creditor and should file before territorial NCLT Benches. MCA will cooperate and not oppose ITD applications; designated ITD nodal officers will receive public notices from RoCs and coordinate identification and filing of cases, with reporting to Member (A&J), CBDT and Pr. CIT/CITs identifying cases based on ITD and public information.

On-wheel sampling permits sealed sample drawal from DPD FCL containers at terminals, streamlining PGA testing and release procedures.
Operational framework permitting drawal of representative sealed samples from DPD FCL containers inside an on-wheel sampling area at NSICT Terminal by Customs and authorised PGAs to avoid shifting containers to CFS/warehouses. Importers must notify terminal and Customs in advance, obtain delivery orders, pay on-wheel sampling, seal-cutting and re-sealing charges, and have authorised representatives present. Terminal operators must provide one-day passes, seal cutters, ramps and facilitate provisional/final releases. Boarding/OOC officers will draw, seal, forward samples to designated laboratories and endorse OOC records accordingly. Test bonds and assessing-group procedures apply where relevant.

Interception of goods in transit: inspection, detention, release, confiscation, bonds and electronic liability under OGST rules.
Officers may intercept conveyances to verify prescribed documents and e way bills; where no discrepancy exists the conveyance is released (FORM GST MOV 05). If documents are absent, defective or goods require verification the officer records a statement (FORM GST MOV 01), issues a physical inspection order (FORM GST MOV 02), completes inspection within three working days (extendable by FORM GST MOV 03), reports findings (FORM GST MOV 04 / EWB 03) and, if necessary, detains goods (FORM GST MOV 06) and serves a notice (FORM GST MOV 07) proposing tax/penalty. Release may follow payment, bond and bank guarantee (FORM GST MOV 08) or a speaking order (FORM GST MOV 09); non payment leads to confiscation proceedings (FORM GST MOV 10/11) with demands recorded in the electronic liability ledger.

Interception of conveyances for document and e-way bill verification, detention, release, and confiscation procedures specified.
Designated proper officers may intercept conveyances to verify invoices, delivery challans and e-way bills. If documents are missing or discrepancies are found, the officer records a statement in FORM GST MOV-01, issues FORM GST MOV-02 for physical verification, completes inspection within three working days (extendable by FORM GST MOV-03), reports results in FORM GST MOV-04 and uploads findings on the common portal. Detention follows under section 129 via FORM GST MOV-06 and FORM GST MOV-07; release, security, payment, objection handling (FORM GST MOV-08/MOV-09) and confiscation (FORM GST MOV-10/MOV-11) procedures and portal reporting are prescribed.

Interception of goods in transit requires e-way bill verification and prescribed forms for detention, release or confiscation.
Designated proper officers may intercept conveyances to verify prescribed documents, including the e-way bill, require production of documents and record statements in FORM GST MOV-01; if inspection is warranted, the officer issues FORM GST MOV-02, conducts physical verification within three working days (extendable by FORM GST MOV-03), uploads reports in FORM GST EWB-03, and on finding discrepancies may detain goods under section 129 with FORM GST MOV-06, propose tax and penalty (FORM GST MOV-07), allow release on payment or bond (FORM GST MOV-08), or proceed to confiscation under section 130 with FORM GST MOV-10 and FORM GST MOV-11, with all actions reflected on the common portal and electronic liability ledger.

UIN on invoices: mandatory recording; failure may invite action but conditional one-time waiver permitted with attested invoice copies.
Because the system-generated FORM GSTR-11 lacks invoice-level details, UIN agencies must submit a manual invoice-wise statement with FORM RFD-10; officers should avoid requesting original invoices. Recording the UIN on invoices is mandatory under rule 46 and non-compliance may attract action. A one-time waiver is allowed for past quarters where UINs were omitted provided attested invoice copies are submitted to jurisdictional officers, and refunds must meet the conditions of applicable GST rate and related notifications.

Fit and proper person assessment required for STP service providers, introducing immediate regulatory eligibility under specified intermediaries criteria.
Amendment adds a fit and proper person eligibility requirement to clause 3(2) of the STP Centralised Hub and STP Service Providers Guidelines, 2004 by inserting a new sub-clause that requires applicants to be assessed based on the criteria in Schedule II of the Intermediaries Regulations, 2008; the amendment is effective immediately.

Sample drawing for drawback clarified: prior circulars rescinded and samples to be drawn only when necessary.
Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud.

FSSAI NOC selection: use SWIFT grade and FSH end-use codes to prevent unintended routing and expedite NOC processing.
The notice directs importers and customs brokers to use specific SWIFT grade codes (PHG, NPH, NFG) and FSH end-use codes when filing Bills of Entry to prevent unintended routing of consignments to FSSAI for NOC and to expedite processing; it cautions that misuse of codes to evade FSSAI clearance will render goods liable to prohibition and confiscation under section 111(d), notes that no PGA exception code exists for FSSAI, and treats the instructions as a standing order for officers.

Duty credit scrip usage binding from filing - election cannot be changed and scrips must be applied to duty.
Importers electing to use Duty Credit Scrips at Bill of Entry filing cannot change that option at assessment; if duty payable exceeds scrip balance, the entire scrip amount must be applied, and if duty payable is less than available credit, the duty shall be discharged using the scrips. These measures are subject to the importability conditions of the scrips and operate as standing orders for assessing officers.

Review and rectification under Section 74B may be initiated for multiple assessments after following Rule 36B(7).
Assessing Authorities are directed to initiate appropriate remedies, including review and rectification powers under the DVAT Act, wherever inconsistencies such as multiple assessments and Form 9 discrepancies for the 2013-14 period are identified; procedural provisions governing reconsideration requests must be observed and prior departmental guidance followed.

IT grievance redressal mechanism enables taxpayers to seek nodal officer relief for GST portal technical glitches with supporting evidence.
An IT Grievance Redressal Committee (via the GST Implementation Committee) will recommend remedial steps to GSTN where portal technical glitches prevent classes of taxpayers from timely filing and taxpayers substantiate bona fide attempts. Affected taxpayers must apply to their designated nodal officer in the prescribed format, attach evidentiary material (screenshots, helpdesk correspondence, nodal officer communications), and may escalate unresolved matters to locational or divisional supervisory authorities. The mechanism excludes non-technical or legal/procedural causes of non-compliance.

IT grievance redressal mechanism provides a Portal-wide remedy where technical glitches impede statutory GST compliance.
An IT Grievance Redressal Mechanism is instituted for Portal-wide technical glitches that prevent completion of statutory processes. Localized issues are excluded. Affected taxpayers must apply to designated Nodal Officers with evidence of a bona fide attempt to comply; Nodal Officers will forward collated applications to GSTN. GSTN will verify electronic records, identify systemic issues affecting many taxpayers, and refer validated matters with suggested remedies to the IT Grievance Redressal Committee for resolution.

Nodal officer appointment to resolve GST portal glitches and assist taxpayers under state GST policy.
Commissioner (State Tax) designates two Nodal Officers to serve as an operational grievance mechanism for taxpayers experiencing technical problems on the GST portal, pursuant to the Central Board of Indirect Taxes and Customs circular; the order names the officers and assigns them responsibility to receive, coordinate and address portal-related complaints within the State GST administrative framework.

Processing of refund applications for UIN agencies: Circular guidance to be noted and circulated to stakeholders.
The Trade Notice draws attention to guidance on processing of refund applications for UIN agencies as set out in Circular No. 43/17/2018 GST from the GST Policy wing of the CBEC, and directs that the Circular's contents be communicated to trade association members and the public.

Interception of conveyances: procedures for document verification, inspection, detention, release and confiscation using prescribed forms.
Designation and powers of proper officers permit interception of conveyances for verification and inspection, with carriage and verification of the e-way bill required; prescribed forms govern recording, physical verification, reporting and release. Detention is to be effected by issuing statutory detention notices and orders specifying tax and penalty, with release possible on payment or furnishing of bond and bank guarantee; failure to pay triggers confiscation proceedings under section 130 and final orders in FORM GST MOV-11 transfer title to the Government, with demands uploaded to the electronic liability register.

Recovery of arrears under GST: inadmissible transitional and pre GST tax credits must be recovered through electronic credit or cash ledgers.
Recoverable amounts of wrongly availed or carried forward VAT credit, entry tax and other pre GST state levies determined through assessment, appeal, review, reference or return revision shall, unless recovered under the existing law, be recovered as an arrear of tax under the KGST Act. Such recoveries, including associated interest and penalties, are to be paid through utilization of electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01); unregistered persons' arrears are to be recovered in cash under the existing law.

E-way bill and transit inspection protocol mandates structured detention, release and confiscation procedures under GST enforcement.
Prescribes uniform operational steps for interception, verification, detention, release and confiscation of goods and conveyances in transit. Designated proper officers may require production and electronic verification of documents including the e-way bill; where documents are deficient they must record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the portal, conclude inspection within three working days (unless extended), and record final findings in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release, detention, demand, bond, and confiscation procedures are governed by specified MOV forms with liabilities entered in the electronic liability ledger.

Appeals jurisdiction under Black Money Act allocated to designated regional Commissioners (Appeals), with centralized assignment and reporting adjustments.
Appellate jurisdiction under the Black Money Act is to be assigned to designated Commissioners (Appeals) from existing Income-tax Commissioners (Appeals), with specified regional stationing for each designated Commissioner. Principal Chief Commissioners must submit revised draft jurisdiction orders indicating the Span of Control after assignment. International taxation cases under the Black Money Act are to be assigned to one designated Commissioner (Appeals) stationed in the national capital region.

Refund procedure for exported goods clarified across LUT, ITC refund, deficiency memos, and export documentation requirements.
Refund procedure for exported goods is clarified for zero-rated supplies, refund of unutilized input tax credit, exports without payment of tax under LUT or bond, and processing of refund applications where procedural or data mismatches arise. The clarification permits correction of GSTR-1 errors through Table 9, allows cognizance of subsequent amendments, and requires refund officers to follow the prescribed rectification procedure where GSTR-1 and GSTR-3B differ. It also addresses deficiency memos, self-declaration requirements, transitional credit, invoice and shipping bill valuation differences, refund claims under existing laws, filing frequency, proof of export proceeds, merchant exporter supplies, and documents required for processing.