AEO-TI application process simplified: two new annexures and zonal-level accreditation with local programme managers.
Prescribes a simplified AEO-TI application regime replacing prior annexures with Annexure-1 (General Compliance) and Annexure-2 (Legal, Commercial Records and Financial Solvency Compliance), mandates filing of new applications on these forms, and decentralises accreditation to Zonal AEO Cells with the Zonal AEO Programme Manager making final acceptance or rejection decisions while forwarding accepted applicant information for certificate generation.

Amendment procedure for Bills of Entry: electronic amendments required after out of charge cancellation, with applicable amendment fees.
Electronic amendment of EDI Bills of Entry is required for incorrect or missing container details: if detected before OOC, obtain Group approval, amend via Service Centre, secure system approval, and forward for OOC; if detected after OOC, cancel OOC via EDI, recall BE by Group, amend through Service Centre, obtain Group approval, and reforward for OOC. Applicable amendment fees must be paid and priority processing is directed.

Extension of time for submission of FORM GST TRAN-1 allows affected registrants extra period after portal technical failures.
Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168 of the Madhya Pradesh GST Act. The Commissioner, on Council recommendation, extends the filing period until 31st January, 2019 for the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, limited to cases recommended by the Council.

eSANCHIT PGA Upload: PGAs will directly upload licences and certificates and beneficiaries must register on ICEGATE.
eSANCHIT under SWIFT requires electronic submission of supporting documents; PGAs will upload LPCOs into eSANCHIT and the system will generate an Image Reference Number communicated to beneficiaries via the email id registered on ICEGATE. A pilot with three PGAs will test the facility, after which beneficiaries will not be permitted to upload documents that PGAs upload. All importers, exporters, customs brokers and other beneficiaries are requested to register on ICEGATE.

Canalization of Beach Sand Minerals exports requires routing through a state trading enterprise with strict KYC and pre shipment controls.
Export of specified Beach Sand Minerals is canalized and must be routed through a designated State Trading Enterprise. Exporters must register and complete KYC, submit a Letter of Intent 30 days before shipment and detailed supporting documents seven days prior, including mineral test certificates, certified petrological and chemical analyses, origin certificates, indemnities, royalty receipts, environment and atomic-energy licences, mining registrations and end user certificates. Designated sampling and analysis procedures apply for bulk and containerized consignments, and a service charge on FOB value is levied for the enterprise's export facilitation services.

TDS under GST enforcement guidance issued for Himachal Pradesh directing procedural and compliance steps for withholding obligations.
The Himachal Pradesh SGST circular dated 29 September 2018 provides administrative guidance on enforcement of the TDS provision under GST, directing state tax officers and taxpayers on procedural steps, compliance expectations, reporting and supervisory measures to ensure uniform application of the withholding obligation under GST.

Applicability of commodity derivatives circulars governs transfer of exchange-specific norms to commodity derivatives segments, ensuring unified regulatory treatment.
SEBI clarifies that circulars and operational norms issued for Commodity Derivatives Exchanges shall apply to the Commodity Derivatives Segments of recognised stock exchanges and recognised clearing corporations following removal of the separate exchange category, ensuring unified regulatory treatment; the circular states that existing norms apply to the extent relevant and identifies the effective date and the regulator's investor-protection mandate.

Mandatory electronic submission of supporting documents now required; uploaded files substitute for hardcopies for most bills of entry.
Mandatory paperless processing requires electronic uploading of digitally signed supporting documents for all bills of entry filed at ACC Chennai via e SANCHIT/e SANJCHIT; uploaded documents negate the need for hardcopies during assessment, while originals that are mandatory for verification must still be produced to officers but also uploaded when filing. Guidance and FAQs are available on ICEGATE and implementation queries may be emailed to the Customs EDI/Appraising Main contacts.

Transshipment of import bonded cargo: permission extended to Oscar Freight Pvt. Ltd. for specified airlines until 05.10.2021.
Permission is granted to M/S. Oscar Freight Pvt. Ltd. to operate bonded trucking for transshipment of import bonded cargo across Customs notified locations in India, conditioned on consignee request, airline authorisation and Customs approval; a Rs.300 crore security bond was executed for 06.10.2018-05.10.2021 and exemption from bank guarantee was sought under the Board's circular due to annual transshipment volume above 2,500 MT, with approval covering specified airlines handled by MIAL and AIATSL and governed by Chapter VIII of the Customs Act and relevant transshipment and cargo handling regulations and circulars.

Electronic liability ledger posting of departmental tax demands via Form DRC 07 mandated to ensure proper recording and recovery.
Instruction requires posting departmental tax demands to the taxpayer's electronic liability ledger using Form GST DRC 07 via the GSTN portal accessed through APTis, with IT-enabled MIS reporting. Officers must select appropriate demand heads and grounds (such as classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, place of supply, and excess refund released) and ensure enforcement and refund demands are entered so collections appear on the electronic liability ledger and cannot be misapplied.

TDS under GST: DDOs must withhold, remit and report TDS via challan routes ensuring monthly GSTR-7 compliance.
Section 51 requires Government deductors to withhold tax at source on specified supply contracts, remit deducted tax and file FORM GSTR-7; all DDOs must register on the GST portal. Two payment methods are prescribed: bill-wise challan with OTC cheque (Khajane 1) and aggregated periodic NEFT/RTGS remittance from a Treasury Deposit Account using RBI PAD and CPIN (Khajane 2). Detailed stepwise procedures for challan generation, bill preparation, Treasury payment, CIN crediting, maintenance of Annexure A register, monthly GSTR-7 filing and issuance of FORM GSTR-7A certificates are set out to ensure proper credit to deductees.

GST TDS accounting: new PAO Suspense sub-head enables DDOs to record bunched TDS and report implementation issues.
A sub-head has been opened under Head 8658.00.101 - PAO Suspense, titled 08 GST TDS, with reduced accounting code 86580344 and SCCD code 367, to enable DDOs to account for GST-TDS bunched together (Option II). The Department of Revenue, acting on the Controller General of Accounts' recommendation, instructs that implementation difficulties be reported to the Department for resolution.

Electronic sealing requirement for bonded-warehouse movements extended to allow infrastructure setup and seal procurement by warehouse owners.
The Board has extended the mandatory electronic sealing (RFID) requirement for movement of goods under warehousing bond to permit establishment of infrastructure and procurement of seals by warehouse owners, covering deposit into and removal from Customs bonded warehouses.

GST Council minutes: ratified notifications, amended IGST refund rules for EPCG, barred e Way bills for repeat non filers, GoM on Kerala cess.
The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software.

IGST refund helpdesk established with updated officer contacts and designated nodal AC/DC(export) officers to address refund queries.
A dedicated IGST refund helpdesk at Customs House Ahmedabad has been constituted with named officers (Deputy Commissioner, Superintendent, Inspector and NID Engineer), telephone contacts and the central email [email protected]. AC/DC(Export) in charge at each field formation will serve as the nodal officer for IGST refunds in their jurisdictions. Stakeholders should report difficulties through the provided helpdesk contacts; other provisions of Public Notice No. 02/2018 remain unchanged.

Waiver of late fee charges may be granted for bona fide delay; use advance Bill of Entry filing to avoid penalties.
Late fee charges for delayed presentation of Bills of Entry are imposed under the Bill of Entry Regulation, 2018, but the proper officer may waive charges if satisfied of bona fide reasons; importers and customs brokers must furnish cogent reasons and are urged to use the advance filing facility permitted under Section 46(3) to avoid demurrage and last minute defaults, with adherence to Self Assessment and E Sanchit procedures required and regulatory action possible for non compliance.

Exports by Post procedures require filing Postal Bill of Export and tracking number verification before Let Export Order is issued.
Exporters with valid IEC must file Postal Bill of Export (PBE) at FPO Kochi-PBE I for e commerce and PBE II for commercial exports-attach invoices and CN22/CN23 labels, have goods processed manually by Customs, obtain tracking numbers from postal authorities, and receive a Let Export Order from the designated Customs officer after scanning or examination; proof of export with tracking numbers must be provided to Customs before ICAN upload for refunds and incentives.

GSTR-3B return filing deadline extended for specified Uttar Pradesh taxpayers under the state GST framework.
The Uttar Pradesh Commercial Tax Commissioner amended an earlier GST order to prescribe a further time limit for furnishing GSTR-3B returns through the common portal. Taxpayers who obtained GSTIN under the specified Uttar Pradesh notification were required to file the return for the period from July 2017 to November 2018 electronically on or before 31 December 2018. The amendment adds an additional proviso to the existing return-filing arrangement under the Uttar Pradesh GST framework.

Import of saccharin from China: corrigendum clarifies that the public notice applies specifically to all importers of saccharin.
Corrigendum clarifies the scope of an earlier public notice by specifying that the notification is directed to persons engaged in the import of saccharin from China, replacing the broader phrase "the concerned commodity from the concerned country" and thereby identifying importers of saccharin from China as the intended audience.

Withdrawal of round-the-clock customs clearance shifts processing to port DPD and central RMS/DPD facilitation cells.
Withdrawal of round-the-clock customs clearance at three specified CFSs replaces on-site 24x7 processing with port-based Direct Port Delivery and Customs House facilitation cells; exporters and customs brokers must use port DPD facilities for factory stuffed and self e sealed export containers, RMS facilitated import bills will be handled by a six-day RMS facilitation cell, and AEO/DPD clients will be served by a continuous DPD cell. Implementation difficulties are to be reported to the Deputy Commissioner of Customs (Docks - Administration).