Interception of goods in transit: verification, detention, payment or bond release, and confiscation procedure with electronic reporting.
Designated proper officers may intercept conveyances to verify documents and e way bills; if documents are missing or discrepancies arise the officer records a statement in FORM GST MOV 01, issues FORM GST MOV 02 directing physical verification (report Part A of FORM GST EWB 03 within 24 hours) and completes inspection within three working days (extensions by FORM GST MOV 03). Post inspection reports (FORM GST MOV 04 and Part B of FORM GST EWB 03) lead to either release (FORM GST MOV 05) or detention (FORM GST MOV 06 and notice FORM GST MOV 07) with quantified demands in FORM GST MOV 09, provisional release on bond and bank guarantee (FORM GST MOV 08) or confiscation proceedings under section 130 with notices (FORM GST MOV 10) and orders (FORM GST MOV 11); all demands and releases are recorded on the common portal and electronic liability register.

Insolvency resolution process costs must be reasonable, necessary to CIRP, disclosed and CoC approved when required.
Insolvency professionals must ensure fees and expenses in CIRP are reasonable, necessary to the process, and determined at arm's length; maintain contemporaneous records and supporting documentation for at least three years; obtain CoC approval where required; disclose itemised IRPC in prescribed Forms; and ensure only costs permitted under the Code and regulations are included in insolvency resolution process costs, with Insolvency Professional Agencies required to publish and monitor disclosures and report non-compliance to the Board.

Moulds and dies provided free to component manufacturers are not treated as supply and need no ITC reversal.
Moulds and dies owned by an OEM provided free of cost to an unrelated component manufacturer do not constitute a supply and the OEM is not required to reverse input tax credit; if the contract treats moulds/dies as belonging to the component manufacturer but the OEM supplies them FOC, the amortised cost must be added to component value and the OEM must reverse credit. An e-way bill is required when goods transit through another State even if origin and destination are in the same State, with specified exemptions for certain DTA-SEZ movements.

MEIS eligibility for Indian Mackerel: restricted to specified HS codes for post July exports; prior shipments retain transitional coverage.
Indian Mackerel (Rastrelliger kanagurta) is incorporated into Table 2 of Appendix 3B with two serial entries and added to the Annexure to Public Notice 62; MEIS benefits will be granted only if the Shipping Bill description matches the Table 2 description. Prior to the July 2018 implementation, Indian Mackerel exported under any Chapter 03 HS code qualified for transitional MEIS coverage for earlier export periods. Post implementation MEIS entitlement is confined to the newly listed Table 2 serial numbers.

Recovery of unpaid tax demands: authorities instructed to issue recovery certificates and pursue attachment proceedings to protect revenue.
Where the statutory period for filing objection has expired and assessed demands remain unpaid and unchallenged, ward authorities are directed to initiate recovery by issuing a recovery certificate, serving a writ of demand and pursuing attachment proceedings to protect Government revenue.

Supply characterization: free provision of moulds/dies not a supply, affecting GST valuation and input tax credit treatment.
Provision of moulds and dies by an OEM to an unrelated component manufacturer on free of cost basis is not a supply and does not require reversal of input tax credit; moulds/dies need not be added to the component's transaction value unless the contract treats the moulds/dies as belonging to the component manufacturer, in which case amortised cost is includible and credit reversal by the OEM is required. Railways shall not deliver goods without production of the e way bill, and an e way bill is required where movement transits through another State; DTA-SEZ movements in the same State are exempt under rule 133(14)(d).

Refund eligibility for GST claims: specified returns suffice and special rules govern zero rated supplies and cess credit refunds.
An ISD, composition taxpayer or non resident taxable person may claim refund of electronic ledger balances without filing FORM GSTR 1 or FORM GSTR 3B; their respective statutory returns (FORM GSTR 6, FORM GSTR 4, FORM GSTR 5) suffice. Exporters who misclassified zero rated supplies in FORM GSTR 3B for specified tax periods may file refunds if claimed integrated tax/cess does not exceed the aggregate of columns 3.1(a)-3.1(c) of the filed FORM GSTR 3B. Refund of unutilized compensation cess credit is allowed for zero rated supplies under bond or LUT but not where zero rating is by payment of integrated tax. Bond/LUT is not required for export of exempted or non GST goods for refund claims. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notifications.

Deliverable supply-driven position limits required; exchanges must disclose supply data and revise limits per prescribed annual timeline.
Exchanges must jointly determine deliverable supply, classify agricultural commodities, and compute client and market position limits annually tied to deliverable supply, revising numerical limits only when changes are at least 5%. Exchanges shall publish five year average and current year deliverable supply, data sources, classification and numerical limits in the prescribed annexure format, notify SEBI in advance, complete notification by 31 July (unless extended) and make revised limits applicable to all running contracts from 1 September. Members must be informed, bye laws amended as needed, and implementation status communicated to the regulator.

Transhipment procedure: Krishnapatnam Port must certify intact container seals and provide digital photos for gateway transhipments.
Transhipment at Krishnapatnam requires M/S KSPL to inspect and certify intact seals on containers, submit digital photographs of seals, and provide an undertaking that containers will arrive at destination ports with seals intact; destination ports must verify seals and M/S KSPL will be held responsible for tampering or missing cargo absent cogent evidence against destination port authorities, upon which Customs may permit transhipment based on KSPL's certificate.

Sea Cargo Manifest and Transhipment Regulations require registration and compliance by parties delivering vessel manifests.
The Sea Cargo Manifest and Transhipment Regulations, 2018 consolidate and supersede earlier rules on delivery of sea cargo manifests, require steamer agents, importers, customs brokers and consolidators to register with the jurisdictional Commissioner of Customs under Regulation 3, and mandate compliance with the Regulations from the stated commencement date; stakeholders are directed to seek implementation guidance from the Assistant Commissioner of Imports & Exports.

E-way bill requirement applies when goods transit through another state; railways must not deliver without it.
Moulds and dies provided FOC by an OEM to a component manufacturer are not a supply and do not require reversal of input tax credit, nor are their costs added to the component value, except where contracts treat moulds as belonging to the component manufacturer in which case amortised cost is includible and credit must be reversed. Separately stated goods and services are taxed at their respective rates. Auction participants may maintain books at principal place with intimation and remain eligible for input tax credit. Rail delivery requires production of the e-way bill, and e way bills are required when goods transit another State; certain DTA SEZ movements are exempt.

Customs broker licensing reforms: updated eligibility, expanded exam scope, tenure and tiered disciplinary framework instituted.
Customs broker licensing is restructured: eligibility requires Aadhaar and PAN and absence of specified tax penalties; the definition of broker includes audit and F/G/H card categories. Applications pay a prescribed fee and face a capped number of exam attempts with an expanded syllabus. Licences are issued in distinct forms for individuals and entities, require payment within a set period after passing, carry a ten-year validity with increased renewal fees and possible late renewal, and impose recordkeeping, cooperation and succession obligations. Tiered penalties, ID surrender, appeal routes, and association membership rules are prescribed.

E commerce export procedure: IEC holders may use foreign post offices to obtain zero rating for exports under prescribed postal bills.
Exporters with valid IEC codes may export through Foreign Post Offices and obtain Zero rating of exports via IGST refunds or LUT; Customs Brokers may operate at FPOs. E commerce exports must be filed on the prescribed Postal Bill of Export (PBE) forms-PBE I for e commerce (allowing multiple shipments) and PBE II for non e commerce (single consignee). Manual processing at FPOs will be supplemented by ICAN data upload for GST. MEIS related e commerce continues under existing MEIS guidance using PBE I. Natural persons exporting for personal use need not file PBEs.

Supervised stuffing and sealing of reefer containers permitted, subject to Commissioner approval, RFID e-seals, and verification procedures.
Exporters of temperature-sensitive goods may apply at least 24 hours prior for Commissioner permission to factory-stuff and seal reefer containers under Customs supervision; approved stuffing must use exporter-procured RFID e-Seals with required data uploads and payment of applicable MOT charges. Commissioners will notify RMCC and the port, provide monthly exporter-wise container details for RMCC verification, and permissions may be reviewed if discrepancies or non-compliance arise. Containers remain subject to scanning or examination on intelligence, random selection, or seal-tamper indications.

E-way bill requirement: goods transiting another state need an e-way bill and railways must withhold delivery without it.
Moulds and dies supplied free by an OEM to an unrelated component manufacturer are not a supply and do not require reversal of input tax credit or inclusion in the component's value, except where contracts treat moulds/dies as belonging to the component manufacturer-in which case amortised cost is added and credit reversed. Separately invoiced goods and services in vehicle servicing attract respective rates. Auction principals and auctioneers may declare warehouses as additional places of business and may maintain books at principal place with intimation; input tax credit available subject to law. Railways must not deliver without an e-way bill; e-way bills required when goods transit another State; DTA-SEZ movements in the same State may be exempt under rule 133(14)(d).

Classification as goods governs GST for RECs and PSLCs, applying the dedicated goods rate while duty credit scrips remain exempt.
Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLCs) and similar documents are classifiable under heading 4907 and will attract GST at the rate applicable to that heading, while duty credit scrips specifically covered by the exemption entry will attract Nil GST. The 18% residual entry in Schedule III applies only where no other schedule entry covers the goods and therefore does not govern certificates covered by heading 4907.

Refund of IGST on exports: SB005 extended to 30.04.2018; SB003 corrected where GSTINs differ but PAN matches.
The alternate mechanism to resolve SB005 invoice mismatches is extended to shipping bills filed up to 30.04.2018 and requires submission of a shipping bill-wise Concordance Table (Annexure A). For SB003 errors arising from differing GSTINs where both entities share the same PAN, Customs permits correction if the shipping bill filer submits a joint undertaking (Annexure B) signed by authorised persons of both entities stating the IGST paying office will not claim refund; such SB003 cases will be processed like SB005 rectifications.

GST refund clarifications: circular directs trade to consult official guidance and disseminate it to members for compliance.
Clarification on GST refund procedures directs stakeholders to Circular 45/19/2018-GST available on the central tax website as authoritative guidance, and requires trade associations, chambers, and GST assesses to inform members and take necessary action; a mail copy will be circulated to concerned bodies.

IGST refund correction: officer-assisted mechanism extended and PAN-based GSTIN correction enables refund processing with required undertakings.
A correction facility addresses SB003 errors where GSTIN in the shipping bill differs but PAN is identical: the shipping bill filer must submit a jointly signed undertaking that the other office which paid IGST will not claim refund or benefit; this undertaking is submitted to the Customs Officer at the port. DG Systems has developed a utility, similar to the SB005 tool, to enable processing of IGST refund claims stuck due to SB003; exporters should align export invoices between Customs and GST returns and may report implementation difficulties to the Assistant Commissioner, Drawback and IGST Refund Section, NSCBI Airport, Kolkata.

GST refund claims: file FORM GST RFD-01A and submit a printed copy to your assigned jurisdictional tax authority for prioritized processing.
A special administrative drive requires taxpayers to file FORM GST RFD-01A on the common portal, print the completed form and ARN, and submit the printout with supporting documents to the single jurisdictional tax authority assigned by administrative order; claims must be filed only once and will not be processed without the physical submission. Departmental officers will prioritize refund cases and a specific Additional Commissioner is designated for escalation, with trade associations asked to publicize the procedure.