IGST refund officer interface established to assist MSME stakeholders in resolving pending refund cases and reporting difficulties.
An IGST refund officer interface has been established to resolve pending refund cases (errors other than SB005) with designated helpdesk officers and CGST Helpdesk Centres in Rajkot and Gir Somnath to assist MSMEs, exporters, customs brokers and other stakeholders; difficulties may be reported to the Commissioner's office for follow-up.

MSME GST support campaign offers local nodal assistance and helpdesk access for registration, return and refund issues.
MSME taxpayers facing difficulties with GST registration, return filing, refunds and e way bills are to be assisted through a district-level support campaign that designates nodal officers and a staffed Special GST Help Desk. For Pune district, specific CBIC and superintendent contacts with published phone and email details are available and the helpdesk operates during set working hours to coordinate and resolve administrative issues.

Track and Trace compliance for pharmaceutical exports extended, postponing parent-child packaging upload requirement to a later date.
Extension of the mandatory Track and Trace system implementation for export consignments of pharmaceutical drug formulations to require maintenance of the parent-child packaging relationship and uploading of that relationship on the Central Portal. The amendment to the Handbook of Procedure delays the implementation deadline and applies to both small-scale and non-small-scale manufactured drugs, preserving the procedural requirement for recording and uploading parent-child relationships across packaging levels as part of export compliance.

Return of time expired goods: supplier options to treat as fresh supply or issue credit note with corresponding ITC consequences.
Procedural options for return of time expired goods: treat the return as a fresh supply by issuing an invoice and allowing the recipient to claim Input Tax Credit subject to Section 16 conditions; composition taxpayers must issue a bill of supply with no ITC to the recipient; unregistered persons may return goods via a commercial document without tax. Alternatively, the supplier may issue a credit note; if issued within the statutory adjustment period the supplier may adjust tax liability provided the recipient has not availed or has reversed ITC, whereas credit notes issued after that period do not permit adjustment nor require portal upload. Destruction of returned goods requires reversal of the ITC as specified.

Advance tax for casual taxable persons must be calculated after accounting for eligible input tax credit under GST.
A casual taxable person must deposit advance tax based on estimated net tax liability after accounting for eligible input tax credit. Long-running exhibitions exceeding the short-term threshold require normal registration with allotment letters as business proof and no advance tax for registration. Where an Input Service Distributor distributes excess credit contrary to rules, excess credit is recoverable from recipients with interest and penalty; recipients may voluntarily remit via the prescribed form or face recovery proceedings, and the ISD is additionally liable to a general penalty.

GST Helpdesks for MSMEs to assist with registration, returns, refunds and customs queries, with local nodal coordination.
CBIC is establishing special GST Helpdesks for the MSME sector across multiple districts to assist with GST registration, return filing, refund claims, e way bill matters and related publicity and educational outreach; district Prabhari Officers will coordinate the program. Customs field formations will set up local MSME Help desks to address export IGST refund, drawback and other customs issues, with an identified nodal officer for case intake and resolution.

Refund procedure: rectified refund applications must be filed under the original ARN and re credit is not required until portal update.
Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded.

IGST export refund rectification extended: revised refund requests accepted to sanction differential IGST and compensation cess.
Extension of the alternative rectification mechanism is provided for exporters to correct invoice mismatches under the SB005 error for shipping bills filed up to 15.11.2018, enabling sanctioning of differential IGST refund amounts where scrolls were generated for lesser amounts than actually paid. Exporters must submit a duly filled and signed Revised Refund Request (RRR) to the designated Deputy Commissioner; the facility is available only for scrolled shipping bills and only once per eligible bill.

Procedure for return of time expired drugs clarified, trade and public directed to follow and disseminate the circular guidance.
A departmental trade notice highlights a central GST policy circular clarifying the procedure for the return of time expired drugs or medicines, and directs that the circular's contents be brought to the attention of trade associations and the public to ensure compliance and uniform implementation of the guidance.

Casual taxable person compliance clarified; guidance issued on recovery of excess input tax credit by Input Service Distributor.
Clarification addresses GST treatment and obligations for a casual taxable person, including registration, tax liability timing, and return compliance, and explains administrative guidance on recovery of excess Input Tax Credit distributed by an Input Service Distributor, outlining allocation accuracy, identification of over-distributions, and procedures for recoupment or adjustment.

Refund procedure clarifications: notice transmits CBIC circular guiding GST refund claims and urges stakeholder dissemination.
Clarification on procedural and interpretive issues relating to refund under GST, transmitting Circular No. 70/44/2018-GST from the GST Policy wing of the CBIC as authoritative guidance and directing trade and public dissemination to ensure uniform compliance with the clarified refund procedures and obligations.

Refund processing for UIN entities clarified, referencing GST policy circular on documentation and submission requirements.
Clarification on processing of refund claims filed by UIN entities emphasizes that GST Policy wing guidance governs how refund applications by UIN-registered recipients are to be processed, specifying documentary and submission standards for officials adjudicating refund entitlement. The notice directs trade associations and the public to consult and circulate the referenced circular so that officials apply refund processing procedures consistently.

IGST export refund rectification extension allows one-time differential refund claims for scrolled shipping bills, including compensation cess.
Extension permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.

Electronic sealing requirement for bonded warehouses deferred to allow infrastructure setup and procurement of RFID seals.
Electronic sealing (RFID seals) for deposit and removal of goods from Customs bonded warehouses, originally notified for earlier implementation, has been deferred by the Board and the date of implementation extended to enable establishment of infrastructure and procurement of seals by warehouse owners; the extension is communicated to importers, exporters, Customs bonded warehouse licensees, Customs brokers and trade members by Circular No. 41/2018.

Commencement of Sea Cargo Manifest Regulations deferred; new effective start set for March to guide stakeholder compliance.
The Sea Cargo Manifest and Transhipment Regulations, 2018, earlier indicated to commence on 1 November 2018, were amended by Board Notification No. 88/2018-Customs (N.T.) dated 30.10.2018 to defer their commencement to 1 March 2019, and this public notice informs steamer agents, importers, customs brokers and consol agents of the revised effective date.

IGST export refund rectification: one-time officer interface remedy enables sanction of differential refunds after verified Revised Refund Request.
An ICES officer interface facility allows one-time rectification and sanction of differential IGST refunds, including compensation cess, for shipping bills already scrolled and filed up to the extended cut off; exporters must submit a signed Revised Refund Request to the AC (IGST Refund), who will verify and approve the differential amount in ICES to enable issuance of a fresh scroll.

Electronic seal compliance: exporters must avoid certain RFID e-seals pending verification; customs may inspect containers.
Information indicates certain RFID electronic seals can be scanned without being locked and were found non-compliant. Exporters are instructed to refrain from using e-seals procured from the three identified vendors until further orders. If such e-seals are detected during scanning, the Customs preventive officer will verify lock status and the Docks Superintendent may order container examination based on perceived risk. Trade parties should report implementation difficulties to the Assistant Commissioner of Customs via the provided contact.

IGST export refund rectification: officer interface remedy enables one time correction and differential refund processing.
Extension of rectification facility for IGST refund claims for SB005 invoice mismatches and an ICES officer-interface process to sanction differential IGST refunds for shipping bills filed up to 15.11.2018. Exporters must submit the Concordance Table or a duly filled Revised Refund Request (RRR) to the designated AC/DC; the facility applies only to scrolled shipping bills, may be used once per bill, and aims to correct omissions including Compensation Cess or typographical errors so fresh scrolls for differential amounts can be generated.

IGST export refunds: extension allowing one-time revised refund claims for scrolled shipping bills via officer interface.
Extension of the officer interface rectification facility permits exporters with scrolled shipping bills filed up to 15.11.2018 to seek sanction of differential IGST refunds where scrolls were generated for lesser amounts due to declaration errors, omission of compensation cess, or officer typographical mistakes. Eligible exporters must submit a Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy); the designated officer will verify in ICES and, once approved, a fresh scroll will be generated for the differential amount. The facility is available only for already scrolled SBs and only once per SB.

Custodianship extension of perishable cargo terminal under Customs Act permits continued export storage subject to regulatory conditions.
Custodianship of the Perishable Cargo Terminal at Air Cargo Complex, Mumbai is extended to M/S. Mumbai International Airport Pvt. Ltd., to be operated by Mumbai Cargo Service Center Cold Chain Solutions Pvt. Ltd., for safe custody of perishable export cargo, linked to the validity of the existing bank guarantee and governed by the Customs Act (Chapter VIII), the Handling of Cargo in Customs Areas Regulations and the original notification's terms; the Commissioner may terminate the appointment after assigning reasons and allowing explanation.