GST enforcement powers under the Uttar Pradesh Act cover inspection, search, summons, vehicle checks, arrest, and sampling.
Power under the Uttar Pradesh Goods and Services Tax Act, 2017 is set out for enforcement action to secure compliance, prevent tax evasion, and support investigation, inspection, search, seizure, interception, arrest, and allied proceedings. The circular explains when authorised officers may inspect premises, issue prohibition orders, summon persons, examine records and computer systems, intercept vehicles, seek police and other official assistance, arrest in specified cases of serious tax evasion, and take samples. It also refers to information returns, statistics collection, and expert assistance.

Paperless export processing eSANCHIT enables digital upload and IRN linkage of supporting documents, moving toward mandatory use.
Pilot eSANCHIT at New Delhi and Chennai enables authorized persons to upload digitally signed supporting documents on ICEGATE, obtain Image Reference Numbers for post submission linking to Shipping Bills via Service Centre amendments, and allows Customs to access these electronic documents during ICES assessment; Participating Government Agencies will be enabled for viewing in due course, while physical goods registration, examination and electronic Let Export Order delivery continue.

Testing facility verification required before forwarding samples to outside laboratories; use upgraded revenue laboratories or alternate revenue labs instead.
Field formations must verify with their jurisdictional revenue laboratory whether testing facilities for a particular item exist before forwarding samples to outside government laboratories; if the jurisdictional lab lacks capability, samples should be sent preferentially to another revenue laboratory with the facility rather than to an outside laboratory. CRCL must continuously update an accessible web-based list of testing facilities at each revenue laboratory to prevent testing delays, and Principal Commissioners/Commissioners are to issue public notices to inform stakeholders of these procedural requirements.

Government-supported Line of Credit permits export financing for a wind energy project with sourcing and remittance conditions for exporters.
A Line of Credit from Export-Import Bank of India to Banco Exterior De Cuba finances eligible exports for a wind energy project, requiring at least 75 percent of goods and services to be sourced from India and permitting up to 25 percent foreign procurement; the agreement is effective from August 8, 2018 with a terminal utilisation period of sixty months from each contract's scheduled completion.

Line of Credit finances export of eligible Indian goods and services under Government backed export finance terms.
Exim Bank has provided a Government supported Line of Credit to Banco Exterior De Cuba to finance export of eligible goods and services for a cogeneration power plant; at least 75% of each contract's value must be supplied from India, up to 25% may be procured abroad, shipments must be declared in the Export Declaration Form, and no agency commission is payable from the LoC though exporters may use own funds or EEFC balances for commission remittance subject to standard AD Category I bank controls.

Line of Credit support enables financing of eligible Indian exports to ECOWAS projects with local supply and compliance conditions.
Exim Bank's Government supported Line of Credit to Ecowas Bank finances eligible Indian exports for development projects, requiring at least 75% local supply from India, terminal utilization measured from project completion, shipment declaration in the Export Declaration Form, prohibition on agency commission under the LoC with limited exceptions for exporter-funded commission payments, and compliance and remittance facilitation by AD Category I banks; directions are issued under FEMA.

SEIS online application module delayed; exporters instructed to apply after the newly scheduled availability date.
Availability of the SEIS E.Com module for filing applications on the newly notified ANF 3B is postponed to 20.09.2018. Although ANF 3B was notified and earlier communication indicated module access from 01.09.2018, testing delays require exporters and trade members to apply online only after 20.09.2018; the Directorate expresses regret for the inconvenience.

Migration completion procedure enables taxpayers with provisional IDs to complete GST migration and map new and old GSTINs.
Taxpayers with provisional IDs who did not complete FORM GST REG 26 must submit a request letter to the jurisdictional DC/AC with the Primary Authorized Signatory's e mail and mobile number; requests are verified by CGST Division, Commissionerate and Zonal Nodal Officers and recommended to GSTN. Upon GSTN selection the taxpayer must file Form GST REG 01 using that e mail, receive a second e mail with ARN, new GSTIN and access token, then e mail [email protected] with ARN, new GSTIN, access token and old GSTIN/PID for backend replacement. GSTN will map the new GSTIN to the old one and send a third e mail with the old GSTIN and fresh access token for activation.

Migration window re-opening enables provisional-ID taxpayers to complete GST migration and backend mapping to original GSTIN.
Taxpayers with provisional IDs who did not complete migration must submit a request to the jurisdictional DC/AC providing the Primary Authorized Signatory's email and mobile. Verified requests progress from DC/AC to Commissionerate and Zonal Nodal Officers and then to GSTN. Selected taxpayers must apply via Form GST REG-01 using that email, receive ARN, NEW GSTIN and Access Token, then request GSTN by email to replace the NEW GSTIN with the OLD GSTIN. GSTN will perform backend mapping and issue a final email with the OLD GSTIN and fresh Access Token; taxpayers must not activate the NEW GSTIN before replacement.

Empanelment of Chartered Engineers for valuation of used machinery and metal scrap; applicants must meet qualification and integrity conditions.
Empanelment is invited of Chartered Engineers for valuation of old and used machinery, computers and peripherals, metal scrap and secondary/defective metal articles. Applicants must submit prescribed forms with professional certificates, GST registration, and proof of experience; specialists preferred. Applicants must undertake non involvement in specified tax or customs offences; false information may lead to cancellation and penal action. Valuation reports on second hand machinery must follow CBEC Circular No. 25/2015 Customs. Certificates by empanelled engineers are advisory and service charges are borne by importers. A public notice will list empanelled engineers.

Direct port delivery online permission introduced; applicants may apply, upload required documents electronically and forgo hard copy submissions.
Introduction of an Online DPD Permission Module at JNCH allowing importers and authorised customs brokers to apply for Direct Port Delivery permission electronically, upload required documents (jpeg/jpg or pdf, max 4 MB each), complete the online LOP with IEC, contact, representative, preferred CFS and AEO details as applicable, verify email, and receive system generated communications; applications are processed by the DPD Cell and approvals or rejections are intimated by email with the permission letter attached.

Information sharing protocol requires regular mandatory exchange of economic-offence case data with CEIB under staged timelines.
Customs formations must implement an Information Sharing Protocol, nominate a nodal officer, and share all detected offences under economic statutes with the central intelligence clearing body according to four staged reporting obligations (seizure/detection; show cause notice; order-in-original; prosecution). Reports must include identity particulars, statute, action dates, seizure details and a clearly articulated modus operandi. Interim sharing may occur via secure exchange meeting platform or hard copy until secure messaging is available, and real-time sharing of other actionable intelligence is required.

Videography of enforcement investigations requires body-worn cameras and prompt procurement under prescribed procedure.
Enforcement investigations under the Uttar Pradesh Goods and Services Tax regime are to be fully videographed, and enforcement unit members are to use body-worn cameras for that purpose. Pending procurement of such cameras through the GeM portal as per rules, videography is to be carried out using normal video cameras. Zonal authorities are directed to ensure prompt procurement of body-worn cameras from office expenses in accordance with prescribed procedure, and to obtain additional budget through the Accounts branch if required.

Verification of Certificate of Origin: centralised transmission to Board via Headquarters; direct contact with foreign administrations prohibited.
All retroactive verification requests for Certificates of Origin must be routed to the Valuation Branch, Headquarters, Shillong, for onward transmission to the Board in accordance with Board Instruction No.31/2016 Customs; field formations must not communicate directly with foreign administrations, must refer any direct foreign communications to the Board, and must ensure requests include proper enclosures and annexures, while verification requests from foreign administrations are to be sent to the Board via the Commissionerate office.

Export obligation intimation under EPCG: filings to Regional Authorities may be made without a digital signature requirement.
Authorisation holders under the EPCG Scheme must intimate the Regional Authority about fulfilment of the export obligation and average exports within three months of block completion; Para 5.14(b) of the Handbook of Procedures 2015-20 is amended to permit such intimation without a digital signature.

Shifting of capital goods under EPCG permitted during export obligation period subject to fresh installation certificate and conditions.
Shifting of capital goods under the EPCG Scheme is permitted throughout the export obligation period to other units listed in the IEC and RCMC, provided a fresh installation certificate is produced to the concerned RA within six months of shifting. Certificates may be issued by the jurisdictional customs authority or an independent Chartered Engineer, and where the latter is used a copy must be sent to the customs authority. Initial installation certificates must be produced within six months of import, with a one time extension available on payment of a composition fee.

Investigation-Customs office established to coordinate customs investigations, intelligence sharing, risk management and inter-agency enforcement actions.
A new post of Commissioner (Investigation-Customs) reporting to Member (Investigation) is established at CBIC to formulate and oversee policy on search, seizure, arrest, prosecution and compounding under the Customs Act, monitor DRI and field investigations (including seizures, foreign assets and search operations), coordinate intelligence analysis and dissemination, manage data warehousing and risk management functions, handle preventive customs staffing and infrastructure, cyber forensics, rewards, disposal of confiscated goods, MLAT matters, inter agency coordination and representation on national intelligence platforms.

Rupee Drawing Arrangement permits exchange-house remittances to Kerala relief fund where banks credit fund and retain remitter details
AD Category I banks may receive remittances to the Chief Minister's Distress Relief Fund, Kerala, via non resident exchange houses provided the banks directly credit the fund and maintain full details of the remitters; the Master Direction on Rupee/Foreign Currency Vostro Accounts of Non resident Exchange Houses is updated accordingly.

Photograph removal from IEC: IEC is now PAN based and should not be treated as an identity card, affecting RCMC processing.
The IEC format change dispenses with a photograph on IEC printouts and has led to EPCs denying RCMC applications lacking photographs. Clarification: from 9.8.2018 IEC is a PAN based system generated code and is no longer to be treated as an identity card for identity verification; stakeholders should accept electronic IECs without photographs for RCMC and related trade formalities.

Duty free relief imports: customs exemption pathways and ad hoc application procedure for humanitarian consignments cleared efficiently.
Duty-free customs exemption for relief imports is available under Notification No.148/94 (Section 25(1) Customs Act) for specified items imported by charitable organizations; where those conditions are not met, applicants may apply for an ad-hoc exemption under Section 25(2) following the guidelines in Circular No.09/2014-Customs (para-6 and para-8). Applications must be addressed to the Member (Customs), CBIC with required documents. Importers may file Bills of Entry via EDI or a service centre at the Air Cargo Complex and may use provided contact points for assistance and coordination.