IGST refund processing requires timely electronic EGM filing and prompt rectification of EGM errors to enable export refunds.
Refund of IGST on exports requires electronic filing and integration of Export General Manifests (EGMs) with Shipping Bills and valid GST returns; absence or mismatch of EGMs prevents automated sanction of refunds. Shipping Lines/Agents must include ICD-originating Shipping Bills in gateway electronic EGMs or file supplementary EGMs. Jurisdictional officers at gateway ports shall monitor EGM pendency and error reports in ICES, require amendments and approve them, and coordinate with ICD officers to rectify errors in local EGMs or Shipping Bills to enable refund processing.

Trade facilitation obligations require timely replies and prompt presentation of sealed samples to expedite customs assessment procedures.
The notice requires importers and Customs Brokers to provide complete and precise item descriptions, promptly answer Appraising Group queries, and present Representative Sealed Samples (RSS) without undue delay so that customs assessment and verification of self-assessment at ICD Tughlakabad can be completed faster, with difficulties to be reported to the Additional Commissioner (Technical).

EGM errors delaying IGST refunds - exporters must approach JNCH EGM Coordination Cell with shipping documents for verification.
Affected exporters/agents whose IGST refunds remain pending due to EGM errors code SB006 for No. of Container Mismatch and Container No. Mismatch must approach the JNCH EGM Coordination Cell with copies of bill of lading, invoice, packing list and shipping bill; on verification the Cell will amend system records and the shipping lines will thereafter file supplementary EGMs to enable successful integration and IGST refund processing.

Exports-related refunds: clarifies eligibility, documentation, LUT and timelines for claiming unutilized input tax credit and discrepancies.
Clarifies export related refund eligibility, noting that drawback only on basic customs duty does not bar refund of GST credits; refunds must consider amendments in Table 9 of GSTR 1 and rectifications in GSTR 3B; late LUT filing may be condoned where exports occurred; exporters need not be forced to pay IGST if goods are actually exported beyond statutory periods and Commissioners may grant post facto extensions; BRC/FIRC is not required for goods refunds; only one deficiency memo per application is permitted; transitional VAT credit is excluded from 'Net ITC'; and lower of GST invoice or shipping bill value should be sanctioned for refund.

Zero-rated exports: refund eligibility, LUT allowances and documentary reconciliation principles clarified for exporters.
Clarifies eligibility and procedures for export-related refunds under the WBGST framework: drawback limited to basic customs duty does not preclude refund of unutilized ITC of central, State/UT, integrated tax or cess; retrospective acceptance of LUT and post-facto extensions for export periods may be allowed where exports occurred. Discrepancies between return tables and shipping bills should be rectified via Table 9 of GSTR-1 or CBEC guidance, with the lower of invoice or shipping bill value used for refund. Transitional VAT credit is excluded from Net ITC for refund calculations. A single deficiency memo rule, specified documentary lists, and processing instructions for refunds under existing laws are prescribed.

Centralized registration for UIN entities enables centralized GST refund processing upon filing FORM GSTR-11 and FORM RFD-10.
UIN entities may be granted centralized registration and remain a special non-registered-person class for refund purposes; if they make taxable supplies they must obtain GSTIN. Refund procedure requires filing FORM GSTR-11 for periods where refunds are claimed and quarterly FORM RFD-10 with inward invoice statements. Field officers must verify certificates required by the refund notification. All refunds for UIN entities are processed and sanctioned by Central Tax offices regardless of State or tax type, with claims submitted to jurisdictional Commissionerates or designated nodal officers; merged historical UIN invoices may be included in claims under the single UIN.

Settlement Commission window: option for assessees with pending show cause notices to seek early dispute resolution.
Assessees served with show cause notices and with matters pending at various stages of adjudication may opt to approach the Settlement Commission for early settlement, subject to eligibility and procedural conditions prescribed under Chapter V of the Central Excise Act, Chapter XIVA of the Customs Act, and the application of Chapter V of the Central Excise Act to service tax matters; trade bodies and stakeholders in the Bhopal Zone are requested to disseminate this information to their members.

Environment protection enforcement bolstered by unit to strengthen customs oversight, risk profiling, interagency coordination and SOPs.
Constitution of an Environment Protection Unit (EPU) at JNCH to enhance Customs enforcement of environmental laws governing hazardous wastes, e waste, batteries, radioactive and bio-medical wastes, municipal solid wastes, maritime waste and pollution controls. EPU, housed in Nhava Sheva-III SIIB-Imports, will compile law and offence databases, identify Customs roles, develop risk profiling, scanning and examination expertise, coordinate with agencies, and produce Standard Operating Procedures for detection, interdiction, risk management and return of goods. Imports/exports without required authorisations are treated as prohibited goods liable to confiscation.

EGM filing requirement secures IGST refund processing; officers must ensure electronic EGMs and prompt error rectification.
Refunds of IGST on exports require electronic filing and reconciliation of Export General Manifests (EGMs) with shipping bills and GST returns under Rule 96; absent or mismatched EGMs block refunds. Shipping lines must include ICD-origin shipping bills in gateway EGMs or file supplementary EGMs, and gateway officers may initiate penal action for non-filing. Jurisdictional officers at ICDs and gateways must file local EGMs promptly, liaise to incorporate ICD bills into gateway EGMs, monitor ICES error reports, and rectify specified errors using ICES correction procedures, with unresolved technical issues escalated to systems support.

Exports refund clarifications: follow central circular procedures to ensure uniform implementation of GST refund rules.
The State directs departmental officers to adopt the clarifications contained in Circular No. 37/11/2018-GST dated 15 March 2018 of the Central Board of Excise & Customs on export-related refunds; this directive is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure uniform implementation of refund procedures.

Unutilized Input Tax Credit refund drive to expedite sanction and disbursal of pending CGST, SGST, IGST and cess claims.
A special administrative drive was instituted to accelerate sanction and disbursal of refunds for Unutilized Input Tax Credit of CGST, SGST, IGST and cess, with jurisdictional officers providing hands on assistance for manual or online filing and prioritised clearance of pending applications through to disbursal.

Exports Refund fortnight urges exporters to seek IGST/ITC refunds at designated refund cells and contact nodal officers.
Special drive Exports Refund fortnight (15-29 March 2018) mandates processing of pending IGST/ITC export refund claims across the CGST Bhopal Zone under Customs Commissionerate, Indore. Designated refund camps/refund cells at ports, ICDs and the air cargo complex will operate (including Saturdays) with named nodal officers and contact details to receive claims, resolve difficulties and expedite refunds; trade associations and relevant departmental offices have been notified for circulation.

Mandatory digital offence reporting: failure to use the prescribed system blocks issuance of show cause notices and orders.
Entry of all offence information into the DIGIT system is mandatory to capture the full case lifecycle, with data to be entered in the month of occurrence. The system allows upload of SCN soft copies and evidentiary images and produces automatic investigative reports. Taking a number from the DIGIT platform is a prescribed precondition for issuing any Show Cause Notice or Order in Original, and deviations after the compliance date will be viewed seriously.

Position limit rules for INR currency derivatives restrict unbacked positions and require underlying exposure for excess holdings.
Revision establishes an aggregated position limit for INR based currency derivatives allowing domestic clients and FPIs to take positions up to a single threshold across all FCY INR pairs and exchanges without proving underlying exposure; FPIs' short positions are capped at that threshold and breaches will result in exchanges restricting further shorting until compliance. Positions above the threshold require FPIs to hold underlying exposure in Indian debt or equity securities, and clients/FPI compliance is enforceable under foreign exchange law with monitoring and reporting by exchanges and clearing corporations.

IGST refund special cell established to resolve invoice-mismatch refunds; contact the nodal officer or submit applications via the Chamber drive.
A dedicated IGST Refund Special Refund Cell at Customs House Kandla has been formed to handle refund claims due to invoice mismatches, with named officers, contact numbers and an email provided; an Additional Commissioner is nominated as nodal officer. A special drive will include regular meetings with trade at the Chamber of Commerce & Industries, Gandhidham, and designated officials will collect refund applications there. Trade associations and brokers are asked to publicize the notice and report difficulties to the Commissioner.

Zero-rated supplies: exporters can seek refunds despite delayed LUT or export timelines, subject to procedural rectification.
Clarifies that drawback limited to basic customs duty does not bar refund of unutilized GST credit; zero-rated supplies remain eligible for refund even if LUT is filed belatedly, with post-facto condonation of LUT or export timeline extensions where goods/services have actually been exported. Field formations must consider Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications when reconciling with shipping bills. Only one deficiency memo may be issued per refund claim and transitional credit is excluded from Net ITC for refund calculations. Documentary requirements are limited and BRC/FIRC is required for services but not for goods.

IGST refunds for exported goods require accurate GST and Customs filings and automated invoice-level matching for processing.
IGST refunds are available to registered exporters who paid IGST on zero-rated supplies, with the shipping bill deemed an application once EGM and a valid GST return are filed. An automated refund module matches invoice-level GSTN data with ICES shipping bill data; failures at GSTN or Customs due to missing returns, incomplete invoice details, GSTIN or invoice mismatches, duplicate transmissions, or unavailable gateway EGMs prevent processing. Exporters must correct GST returns (using Form 9A where allowed), ensure electronic EGM filing by carriers, validate PFMS bank details, and resolve IEC suspensions to enable refund credit.

IGST refund for exports: exporters must fix EGM container, port or LEO mismatches to enable refund processing.
ICD Tughlakabad published lists of shipping bills with EGM-based error flags (container number/count mismatches, gateway port code mismatches, LEO/sailing date discrepancies) and ANNEXURE-A setting out rectification procedures: exporters/CHAs/shipping lines must identify errors and effect corrections; Preventive Officers may amend Gateway EGM details (container, gateway port, LEO date) after verification; shipping lines may file supplementary EGM and exporters must reattempt EGM integration so IGST refund processing can proceed.

IGST refunds on exports: procedures for invoice and EGM correction and dedicated refund cells to expedite disbursal.
IGST refunds on exports are prioritised during a specified refund fortnight with procedures to address invoice mismatches using the Concordance Table and to rectify EGM errors at ICDs or gateway ports; dedicated Refund Cells will expedite sanctioning and exporters must check ICEGATE and approach jurisdictional officers for corrections and prompt disbursal.

IGST refund prioritisation: invoice-mismatch export claims to be processed on priority during a targeted refund drive.
A Special Drive titled IGST/ITC Exports Refund Fortnight prioritises processing of IGST export refund claims where GSTN-validated data exists but refunds are held up due to invoice mismatch error. Two Special Refund Cells at Customs House Pipavav with designated officers and a nominated nodal officer are established to handle pending claims and provide escalation support; exporters and stakeholders are invited to avail themselves of these facilities to liquidate refund pendency.