Basic Customs Duty clarified as the operative "duty" for import prohibitions under the Export From India Scheme.
The term Duty in Appendix-3A must be read as Basic Customs Duty only, excluding other customs levies; Appendix-3A identifies categories of agricultural, horticultural, plantation and certain industrial goods barred from import under Export From India Schemes by reference to customs duty incidence and ITC (HS) classification, and the clarification is to be treated as a standing order for officials.

Document Management System discontinuation: import docket scanning suspended as electronic e-Sanchit uploads made mandatory, and DMS coupons no longer required
Scanning of import dockets at the Document Management System (DMS) is discontinued because mandatory e Sanchit electronic uploads render DMS scanning redundant; DMS coupons for import dockets are no longer required to be purchased or affixed. The existing DMS procedure for export dockets remains in force until further orders. The DMS had been used to store and retrieve dockets for refunds, drawback, reimport/re export, amendments under section 149 and investigations, and the notice is to be treated as a standing order for officers and staff.

e-way bill requirement reinstated for intra territory goods movements, mandating generation for consignments commencing and terminating within the Union Territory.
The notice reinstates the e-way bill obligation for consignments whose movement commences and terminates within the Union Territory of Daman & Diu, following rescission of the prior exemption; from 25th May, 2018 traders must generate e-way bills for intra territory goods movements and trade associations are directed to notify members to ensure compliance.

MEIS reward rate increase for specified onion tariff line improves export incentive eligibility immediately under FTP policy
Amendment to Appendix 3B of the Merchandise Export from India Scheme under paragraph 1.03 of the Foreign Trade Policy 2015-2020 increases the MEIS reward for ITC HS Code 07122000 (onion tariff line) with immediate effect, changing the applicable reward rate for exporters of that HS classification.

Change of Focal Point Bank shifts customs duty collection and drawback payment mapping to a new PAO under EDI.
Change of Focal Point Bank from SBI Vizag to SBI Treasury Branch, Guntur, for customs duty collection and duty drawback payment under the EDI system for Kakinada Custom House; transfer of the revenue account mapping from Pay & Accounts Officer, CGST & Customs, Vizag to Pay & Accounts Officer, CGST & Customs, Guntur; identification of authorised bank branches, BSR codes, specified officer for cheque issuance for drawback payment, and effective implementation from the date of the Public Notice.

Waiver of Penalty for late bill submissions after system outage exempts affected import consignments from late charges.
Administrative waiver of penalty for late filing of Bills of Entry due to non functioning of the E Sanchit module: consignments with IGM filed on 19 and 20 May and Bills of Entry filed on 21 and 22 May will not attract late presentation charges; earlier Public Notice No. 17/2018 (dated 22 May 2018) is withdrawn and affected parties may report difficulties to the issuing office.

Basic Customs Duty clarified as the exclusive "Duty" reference under Appendix entry, excluding other customs levies for export calculation.
The term "Duty" in the Sl. No. 3 entry of Appendix 3A to the Foreign Trade Policy 2015-2020 is to be read as "Basic Customs duties" only, excluding other customs levies such as additional duties or IGST when applying the Appendix entry.

Banking authorisation for customs duty collection and drawback payment at a land customs station under EDI-enabled arrangements.
Authorization designates the State Bank of India, Rangiya Branch as the authorised bank for collection of Customs duty and payment of duty drawback at the Darranga Land Customs Station under Physical and EDI systems, effective from the date of the facility notice, linking the banking role to the station's location code and advising stakeholders to process collections and drawback payments through the prescribed bank arrangements.

Inspection time-limit extension authorized for designated tax officers to prolong inspections with written reasons when necessary.
The Commissioner of State Tax, invoking Section 168 of the RGST Act, empowers specified senior officers to extend the time limit to conclude inspection proceedings under sub-rule (3) of rule 138B of the Rajasthan Goods and Service Tax Rules beyond three working days, provided that reasons for the extension are recorded in writing to ensure uniform implementation across field formations.

Advance authorisation flexibility allows additional inputs via self-declaration, subject to norms committee approval and conditions.
Regional Authorities may grant Advance Authorisations where no SION or valid Ad hoc norms exist or where additional inputs are proposed, based on applicant self-declaration and subject to wastage norms determined by the Norms Committee; Annual Requirement authorisations require SIONs or valid Ad hoc norms and exclude inputs listed in Appendix-4J. Exports/deemed exports in anticipation of or after authorisation may discharge export obligation if shipping bills/tax invoices show EDI file or authorisation number and inputs consumed; authorisations are issued on norms in force on receipt, with proportionate issuance if norms change; SCOMET items and pre-import inputs have specified restrictions. ANF-4F/4G permit EP copy or self-attested exporter copy where EP copy unavailable.

Bill of Entry electronic filing and late-presentation charges require timely digital declarations and allow waiver procedure.
The regulations require authorised persons to enter and digitally sign electronic integrated declarations and supporting documents on the customs automated system or via service centres; a bill of entry is deemed filed when a unique bill of entry number is generated by the Indian Customs Electronic Data Interchange System. Late presentation attracts daily charges subject to a cap linked to duty payable, with a distinct maximum where no duty is payable. The Additional/Joint Commissioner of the Appraising Group is the proper officer for waiver of late charges, which must be decided and recorded promptly. Assessed copies and originals of supporting documents must be retained and produced on demand.

IGST refund failed-after-success procedure: corrected beneficiary bank details must be updated in ICES and emailed for reprocessing.
An interim procedure for Failed-after-Success IGST refund cases requires the ePAO to send a daily report with transaction and beneficiary bank details to ICEGATE and the Central DDO; the Central DDO forwards cases to the Commissionerate and ICEGATE sysmgr. The System Manager secures verified corrected bank details from the sanctioning authority, updates ICES in the CLK role, and returns a signed correction matrix to [email protected]. The Central DDO then forwards the scanned verification to the PAO/e-PAO to correct account records and reprocess the failed payment.

Quota allotment under Indo Sri Lanka FTA: import deadline enforced, surrender and grievance process enables redistribution of quotas.
Quota allotment under the Indo Sri Lanka Free Trade Agreement mandates import completion by 31 March 2019 with licences issued accordingly; failure to import will result in blacklisting for three financial years. Applicants may surrender quota by 30 May 2018 via the specified email by 5:00 pm, and surrendered quota will be redistributed. Grievances for Pepper and Vanaspathi allotments may be filed by 30 May 2018; allotted quota quantities may change after grievance resolution and Regional Authorities must issue licences only after revised minutes are uploaded.

Service provider eligibility clarified: actual service providers, not ports, entitled to SFIS/SEIS for their share of earnings.
Actual service providers, not ports-as-aggregators, are entitled to SFIS/SEIS benefits for the share of earnings from notified services they perform. Aggregator ports may claim benefits only for services they exclusively render and for which they receive and retain foreign exchange or permitted INR payments; they cannot claim for amounts merely routed through them. Ensure no double claim by both aggregator and actual service providers.

Appellate Authority under GST appointed to hear administrative appeals, vesting appellate jurisdiction in the designated tax official under the Act.
The Commissioner of State Taxes, invoking powers under sub section (2) of Section 4 of the Nagaland Goods and Services Tax Act, 2017, appoints Shri Y. Mhathung Murry, Additional Commissioner of State Taxes, Dimapur, as the Appellate Authority for the State, thereby vesting appellate functions and jurisdiction in the named officer by formal Commissioner's order dated 22 May 2018.

Online Register-5 compliance for mobile squad units shifts GST MOV forms, seizure entries, and adjudication uploads to real-time processing.
Online Register-5 procedures for Mobile Squad units were brought into operation for issuing prescribed GST MOV forms and recording seizure proceedings. Forms GST MOV-01, 02, 05, 06, 07, 09, 10 and 11 were directed to be issued only through the online Register-5 module from 01-06-2018, and manual issuance was discontinued from that date. Seizure cases for April and May 2018 were required to be entered through the Mobile Panji-5 Direct Entry link within specified deadlines, after which all procedural work was to be conducted in real time through the online module.

Designation of examination authority under GST: central training academy appointed to administer the prescribed competency examination.
Designates a central training academy as the authorised body to conduct the examination mandated by the Andhra Pradesh Goods and Services Tax Act and Rules, pursuant to the Chief Commissioner's exercise of powers on the Council's recommendation, thereby delegating the procedural function of administering the prescribed competency assessment under the State GST framework.

High Seas Sale registration procedure replaced by on assessment verification of contracts, invoices, bill of lading and broker authority.
Removes prior registration of High Seas Sale agreements at the Import Noting Section and requires the Bill of Entry to include complete HSS buyer/seller details and commission; mandates production of a notarized or banker attested HSS contract, authenticated bill of lading, High Seas Sale and commercial invoices, broker authority or buyer application, and IEC copies, with the proper officer to verify these particulars during assessment or before out of charge, including where multiple HSS agreements exist.

Annual Average Export Obligation: excess exports may offset shortfalls if overall Average EO is maintained within the EO period.
Excess exports under an EPCG authorization in one year may be used to offset shortfalls in Average Export Obligation in other year(s) provided the Average EO is maintained on an overall basis within the applicable EO period or block period; para 5.19A is inserted to this effect in the Handbook of Procedures, 2015-20.

Investment in AAA foreign sovereign securities allowed for IFSC clearing corporations, subject to a prescribed cap on investible resources.
Clearing corporations in the IFSC may invest their own funds, excluding the Core Settlement Guarantee Fund, in AAA rated Foreign Sovereign Securities, subject to a ceiling not to exceed ten percent of total investible resources (excluding Core Settlement Guarantee Fund). The circular supplements existing permitted investments-fixed deposits, central government securities and liquid debt mutual fund schemes-by authorising this additional instrument for own funds.