Discharge of bonds: nominated banks must submit electronic export proof for expedited bond release under SOP.
Nominated agencies/banks must electronically submit prescribed proof of export-EP copy of shipping bill, Customs attested invoice and bank certificate of realisation/eBRC-to designated Assistant/Deputy Commissioners via dedicated email. The officer must acknowledge within 24 hours, issue a deficiency memo within five days if documents are incomplete (additional requisitions require Additional Commissioner approval), and expect submission of missing documents within seven days. The officer will confirm export within seven days of receiving required documents and discharge the bond within seven days of confirmation; formations must clear pendency and report progress.

KYC verification for first time importers/exporters: streamlined documents and procedural steps for customs verification and upload.
KYC verification for first time importers/exporters requires submission of IEC plus Category I identity/registration documents appropriate to the business form and one Category II proof (recent tax return or bank certificate). Assessing officers must open a file per first time importer/exporter, record the file number on the bill, forward soft copies to Systems Branch for upload and to Preventive Branch for verification. Customs brokers must verify IEC/GSTIN and client identity and report contact changes; Preventive Branch shall complete physical address checks in a defined sample and telephone verify the bank account.

Computerized export filing under ICES 1.5 to commence, enabling electronic submission and processing of shipping bills.
The notice announces commencement of computerized filing and processing of shipping bills through the Indian Customs EDI system (ICES 1.5) at the specified Land Customs Station under the Commissionerate of Customs (Preventive) Patna, and directs exporters, importers, CHAs, custodians, banks and trade stakeholders to follow the procedural framework set out in Public Notice No. 05/2018 and related Public Notice No. 07/2018 for operational guidance.

Drawback claim processing centralized in EDI: no separate BRC filing and sanction through ICES-1.5 after EDPMS verification.
The amendment dispenses with pre-audit, separate drawback claim filing, submission of BRC copies, and creation of shipping bill-wise drawback files; drawback claims will be processed by the Drawback Branch in the EDI system and sanctioned through ICES-1.5 after verification of EDI documents and reflection of BRC on the EDPMS module. Queries raised in EDI must be printed and replied to via the service centre or ICEGATE; claims re-enter the processing queue only after replies are entered in ICES-1.5.

Refund entitlement after payment: importers may claim customs duty refunds directly when no dispute exists, subject to procedural timelines.
Post-amendment, an importer may claim a refund of customs duty or interest paid even absent a lis, because refunds are no longer conditional on an order of assessment. Refund applications received by the Refund Section should be forwarded to the Assessment Group to record any assessment changes in ICES; the Assessment Group must respond within fifteen days either executing re-assessment or giving reasons for rejection. The Refund Section will then decide the claim independently and the AC-Refund must pass the refund order within the prescribed statutory timeframe.

GST compliance verification required for contractors and suppliers to qualify for government tenders, work orders and payments.
State Authorities must require contractors and suppliers to submit the GST portal Application Reference Number (ARN) evidencing filing of the latest due return before allowing tender participation, issuance of work or supply orders, or sanctioning payments; authorities must verify filing status via the GST portal search by GSTIN/UIN, endorse verification on the file, amend governing rules and documents to make ARN submission mandatory, and issue instructions to subordinate bodies while reporting compliance to the Finance (R&C) Department within the prescribed period.

Withdrawal of Proper Officer powers shifts tax authority for Hitech Lights Limited to the deputy tax officer.
The Commissioner withdraws the functions and duties of the Proper Officer in respect of M/s Hitech Lights Limited, Village Manpura, Nalagarh, Revenue Distt. BBN at Baddi from the named incumbent and vests those powers in the deputy tax officer for Revenue District BBN at Baddi with immediate effect.

Recovery of wrongly availed CENVAT credit requires reversal in GSTR-3B with interest and penalty payable.
Pending portal functionality, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via the Table of FORM GSTR-3B; applicable interest and penalty apply on such reversals and are to be paid through the designated column of Table 6.1 of FORM GSTR-3B. When available, liability should be recorded in Part II of the Electronic Liability Register and discharged using amounts in the electronic credit or cash ledger.

Recovery of wrongly availed CENVAT credit: reverse via GSTR 3B and discharge tax with applicable interest and penalty.
Arrears from wrongly availed CENVAT credit and inadmissible transitional credit are to be treated as central tax liability to be discharged from electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (Form GST PMT 01). Pending portal functionality, taxpayers may reverse such credits through the Table in FORM GSTR 3B and pay applicable interest and penalty via column 9 of Table 6.1 of FORM GSTR 3B.

Principal-agent relationship: invoice issuance determines when supply of goods is on behalf of principal and triggers GST registration.
Clarifies that Schedule I treats certain transfers of goods between principal and agent as supply without consideration where the agent acts in a representative capacity. An objective invoice-based test is prescribed: if the agent issues the invoice in his own name for further supply, the transfer falls within Schedule I; if invoicing is in the principal's name, it does not. The key factor is whether the agent has authority to pass or receive title. Agents covered by Schedule I may be treated as suppliers and face GST registration obligations, while commission agents in wholly exempt agricultural transactions remain outside registration.

Agent-supplied goods treated as deemed supply - invoice issuance and title transfer determine GST liability.
Schedule I deems certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The decisive criterion is the agent's representative character, objectively determined by whether the agent issues the invoice in his own name and has authority to transfer or receive title. Only goods (not services) fall within this entry. Agents who invoice in their own name or take possession and transfer title fall within Schedule I and may face registration obligations; agricultural commission agents may be exempt where underlying supplies are exempt.

Mandatory GSTIN or UIN on tax invoices required to ensure recipients can claim input tax credit and maintain compliance.
Suppliers must include the GSTIN or UIN of the registered recipient on every tax invoice to satisfy the invoice particulars requirement; failure to do so has prevented recipients from availing input tax credit and has created compliance difficulties for UIN holders. Registered suppliers are therefore requested to record recipient GSTIN/UIN on all invoices, and Trade Associations should circulate this requirement to their members.

E-way bill requirement continues for goods stored in a transporter's godown unless declared as recipient's additional place of business.
E-way bill requirement applies to goods in transit stored in a transporter's godown; if the recipient taxpayer declares that godown as an additional place of business (with the transporter's concurrence), transportation is deemed concluded when goods reach that declared premises and e-way bill validity need not be extended. Subsequent movements from that godown to other recipient premises require a valid e-way bill. The transporter continues to have warehouse-keeper recordkeeping obligations and the recipient must maintain prescribed books and records.

E-way bill requirement clarified for goods stored in a transporter's warehouse, with compliance instructions circulated to officers.
Clarification is issued on the e-way bill requirement for storage of goods in a transporter's warehouse. The communication forwards the Central Board's circular on the subject and directs that subordinate officers be informed and compliance ensured at the field level. Trade organisations are also to be apprised so that the applicable procedure relating to storage of goods in a transporter's godown is understood and followed.

Canteen Stores Department refund processing follows the prescribed circular framework and requires compliance by subordinate officers.
Processing of refund applications filed by the Canteen Stores Department (CSD) is to follow the circular issued by the Central Board of Indirect Taxes and Customs. The State tax authority forwards the circular to subordinate officers for compliance and directs that trade organisations also be informed at the local level, reflecting an administrative communication on the refund-processing framework for CSD applications.

Taxability of ITI services clarified under GST, with directions for compliance and wider administrative circulation.
Tax liability on services provided by Industrial Training Institutes (ITIs) was clarified through a Central Board of Indirect Taxes and Customs circular dated 10.08.2018, which is forwarded by the Uttar Pradesh Commercial Tax authority for circulation and compliance. The communication directs that subordinate officers be informed of the clarification and that trade organisations also be apprised at the local level.

Refund of accumulated input tax credit on fabrics clarified after restriction removal for compliance and trade communication.
Clarification is issued on the removal of the restriction on refund of accumulated input tax credit on fabrics. The circular forwards the central clarification for State-level implementation and directs officers to inform subordinate authorities, ensure compliance, and communicate the revised position to trade organisations.

Principal-agent relationship under Schedule I is clarified through administrative circulation of central GST guidance.
Clarifies the scope of the principal-agent relationship under Schedule I of the SGST Act by forwarding the Central Board's circular on the subject. The communication directs that the enclosed circular be circulated to subordinate officers and communicated to trade organisations so that the guidance on principal-agent transactions is understood and followed at the field level. The emphasis is on administrative dissemination, awareness, and uniform handling of cases involving principal-agent arrangements under Schedule I.

Wrongly availed CENVAT credit and inadmissible transitional credit are flagged for compliance and recovery under GST.
Recovery of arrears of wrongly availed CENVAT credit and inadmissible transitional credit under the current GST law is addressed through a departmental circular forwarding the Central Board's instruction on the subject. The communication directs field officers to take note of the enclosed circular, ensure compliance at their level, and circulate the position to subordinate officers and trade organisations so that the applicable recovery and transitional credit requirements are understood and followed.

GST refund clarification circulated for compliance and communication to subordinate officers and trade organizations.
Refund-related issues under GST were clarified through a Central Board of Indirect Taxes and Customs circular, and the Uttar Pradesh Commercial Tax authorities circulated the clarification to field officers for compliance. The communication directed all zonal and joint commissioners to inform subordinate officers of the refund clarification and to ensure that trade organizations were also apprised at the local level.