Procedure for interception, inspection, detention, release and confiscation of goods and conveyances in transit under GST law.
Establishes a uniform procedure for interception and inspection of conveyances and goods in transit under the TSGST Act, requiring production and verification of prescribed documents and e way bill validation; designates proper officers to intercept, issue FORM GST MOV 02 for physical verification, complete inspection within three working days (or by authorized extension), and record reports in FORM GST EWB 03 and FORM GST MOV 04. Where discrepancies are found, detention under section 129 is effected by FORM GST MOV 06 with notice in FORM GST MOV 07, release on payment or security per FORM GST MOV 08/05/09, and initiation of confiscation under section 130 by FORM GST MOV 10/11 if demands remain unpaid.

Export under Letter of Undertaking permits tax-free export subject to electronic filing, eligibility rules, and bond or guarantee conditions.
Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection.

TDS under GST: designated authorities must register as tax deductors on the GST portal before deductions commence.
TDS provisions under the GST Acts require specified government bodies and related entities to register on the GST portal as Tax Deductors. Identified categories include Central and State departments, local authorities, statutory authorities and boards, government-established societies, and public sector undertakings; existing taxpayer registrations do not substitute for TDS registration. Administrative steps mandate circle-level identification, a special registration drive, and nomination of a Nodal Officer to coordinate training, registration, remittance and return filing, while noting that registration does not immediately authorize tax deduction.

Classification of remnant fuel: shipboard remnant fuels deemed incidental to ships and freed from import policy restrictions.
Remnant fuels and oils incidental to ship breaking were historically classed separately from ships, causing litigation over treatment as part of vessels and related confiscation and penalties. A later trade policy amendment expressly freed remnant high speed diesel and light diesel oil brought on board old ships for breaking from import policy restrictions, and field formations are to finalize pending provisional assessments in accordance with that amendment.

Change in company constitution now includes director changes, triggering mandatory IEC modification within thirty days.
Change in constitution of a public limited company now encompasses changes in its directors and such director changes must be treated as constitution changes for IEC purposes; affected companies are directed to update their IEC records to reflect director changes and make necessary modifications within thirty days from the date of this trade notice.

Budge Budge Jetty-4 designated for loading dry fly ash for export to Bangladesh under controlled customs procedures.
Notification under section 8 of the Customs Act, 1962 designates Budge Budge Jetty-4 as a Customs Area limited to loading dry fly ash for export to Bangladesh via the riverine protocol; loading is pneumatically effected from the CESC Thermal Plant, supervised by TT Shed officers with ARE-I endorsement, Shipping Bill filing at HQ Technical Branch for appraisement, and issuance of export order and cross-border certificate by Hemnagar LCS upon seal examination.

Settlement Commission window offers early dispute resolution through voluntary settlement options in customs show cause notices.
The notice directs insertion of a standard paragraph into show cause notices informing recipients of the option to seek settlement before the Settlement Commission by making a prescribed application with Full & True disclosure of omitted duty liabilities and the manner of their derivation under the Customs Act, Central Excise Act and applicable service tax provisions; it also allows noticees of earlier show cause notices to avail the settlement scheme and requests reporting of implementation difficulties.

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.