Entry Inwards timing advanced to pilot station reporting, enabling customs permission before boarding and faster cargo discharge.
To expedite cargo clearance, Entry Inwards will be granted upon a vessel's reporting at the Pilot Station/boarding of the pilot based on automatic message or e mail notice from the Port Control Room and simultaneous notification by the Shipping Line/Agent to the Customs Boarding Office. The Boarding Officer will thereafter complete boarding formalities, verify documents and address any mis declarations irrespective of system granted Entry Inwards. This procedure applies only to Pipavav Port for containerised cargo vessels and aims to allow immediate discharge after berthing.

Customs clearance through postal facilities: coordinate web-based declarations and data exchange to facilitate imports and exports.
Directives require adherence to Circular 14/2018 for personal imports, IEC holder procedures and CN22/CN23 use; onboarding of web based declaration tools by online sellers and Customs Brokers; coordination with Post Masters General for timely CN/CP submission; constitution of local Joint Task Forces with IT representatives to enable data exchange and SECUREX integration; modification of SOPs per Postal Regulations 2018 and Circular 14/2018; timely disposal of unclaimed parcels; contingency planning for e commerce export volumes; and maximisation of X ray scanning and segregation of mail in presence of Customs officers.

Interception and inspection rules for goods-in-transit require e-way bills, specified forms, and staged detention or confiscation procedures.
Establishes procedures for interception and inspection of goods-in-transit under the HGST Act, requiring production of prescribed documents and e way bill evidence; designates proper officers to record statements (FORM GST MOV 01), order physical verification (FORM GST MOV 02), conclude inspection within three working days (or by FORM GST MOV 03 extension), report outcomes (FORM GST MOV 04/Form EWB 03), and issue release (FORM GST MOV 05), detention (FORM GST MOV 06)/notice (FORM GST MOV 07), demand (FORM GST MOV 09), confiscation notice (FORM GST MOV 10) and confiscation order (FORM GST MOV 11), with payment credited to the electronic liability register and provisional release possible on bond and bank guarantee.

E-commerce exports through post require Postal Bill of Export filing, manual customs processing and offline ICAN data upload.
E-commerce exports via Foreign Post Offices must use the Postal Bill of Export (PBE I) filed in duplicate for a single consignor with invoices and CN22/CN23 declarations; PBEs will be processed manually until EDI at FPOs is available, with GST data uploaded via the offline ICAN utility. Customs Brokers may operate at FPOs after onboarding third party web applications that enable PBE data entry, printing, tracking number upload and dashboards, while manual customs procedures and grant of Let Export Order continue.

Refund of Input Tax Credit: clarifications on eligibility, processing, LUT and documentation for zero-rated supplies.
Clarifies refund eligibility and processing under the Maharashtra GST regime: basic customs duty drawback does not preclude refund of unutilized ITC for GST components; Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications must be considered for mismatches; lower of GST invoice and shipping bill values is to be used for export refund sanction; delayed or retrospective LUT may be condoned where exports are established; only one deficiency memo per refund application is permitted and fresh FORM GST RFD-01A must accompany rectification; transitional credits are excluded from 'Net ITC'; refunds under existing laws follow the prior statutes and are paid in cash.

GST refund processing accelerated: special drive to clear pending refund applications and automated GSTN-to-Customs transmission.
CBIC has launched a Special Refund Fortnight to clear GST refund applications filed on or before 30.04.2018, covering IGST on exports, unutilized ITC and other refunds in FORM GST RFD-01A. GSTN-held refunds, including cases where exports were misdeclared as domestic supplies, will be transmitted to the Customs EDI system for automatic processing and sanction if no other errors exist. Refund applications will not be processed unless a copy with supporting documents is submitted to the jurisdictional tax office, and claimants with pending refunds should approach their jurisdictional authority.

Refund filing under GST: ISD, composition and non resident returns suffice; export and cess refund rules clarified.
Input Service Distributors, composition taxpayers and non resident taxable persons may claim refunds without filing FORM GSTR 1 or FORM GSTR 3B by relying on their prescribed returns (GSTR 6, GSTR 4, GSTR 5). Exporters who misreported zero rated supplies in GSTR 3B may file refund applications for earlier periods subject to an aggregate cap drawn from relevant GSTR 3B columns. Unutilized compensation cess credit on inputs used for goods not leviable to cess may be refunded for zero rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax where tax was paid; bond/LUT is not required for zero rated exempted or non GST goods. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notification benefits.

Master Circular: consolidated rules for broker registration, KYC/CKYCR onboarding and enhanced fund-monitoring and system-audit requirements.
SEBI's Master Circular consolidates requirements for stock broker registration, uniform client onboarding via UCC/KYC/CKYCR (including SARAL AOF and Aadhaar/e-KYC on voluntary consent), and a risk-based supervisory regime requiring periodic internal/system audits, naming/tagging and reporting of bank/demat accounts, routine uploads of client fund and securities balances, automated reconciliation alerts to detect client fund misuse, and detailed controls for algorithmic trading, software change management, BCP/DR and auditor rotation.

Access to registered premises authorized for inspection of books and electronic records; prior or ex post intimation required.
Authorization permits Additional/Joint Commissioners and Deputy/Assistant Commissioners to allow subordinate officers up to Inspector to access any registered business premises to inspect books, documents, computers, programs, software and other items for audit, scrutiny, verification, investigation and checks; each visit requires prior or ex post facto intimation to the Commissioner and maintenance of proper records of permissions and visits.

Refund threshold per tax head excludes cumulative aggregation and excludes electronic cash ledger balance refunds.
The limit of Rs. 1000/- in section 54(14) shall be calculated for each tax head and not cumulatively. The limit should not apply to claims of refund of balance in the electronic cash ledger.

IGST refund claims procedure for sanction where GSTN records are not transmitted; stakeholders must follow prescribed Board guidance.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to Customs EDI/DG Systems must follow the procedure set out in the referenced Board circular; stakeholders are directed to apply that procedure and to report any difficulties in implementation to the issuing office.

Refund eligibility and procedures clarified for zero rated supplies, cess credit use, and return filing requirements under GST.
Refund procedures: ISDs, composition taxpayers and non resident taxable persons may claim electronic ledger refunds without filing FORM GSTR 1 or FORM GSTR 3B, relying instead on their class specific GSTR returns. Exporters who misreported zero rated supplies in GSTR 3B but correctly recorded them in GSTR 1 may claim integrated tax/cess refunds up to the aggregate declared in the relevant GSTR 3B columns for the period. Compensation cess credit on inputs used for zero rated supplies may be refunded when supplies are under bond or LUT, but cannot be used to pay integrated tax where law restricts cess utilization to cess liabilities on outward supplies. Restrictions preventing exporters from paying integrated tax where suppliers availed specified notification benefits apply only to direct procurements from such suppliers. Exporters of exempted or non GST goods need not furnish bond or LUT to claim refunds of unutilized input tax credits, subject to other statutory compliance.

Refund processing drive: coordinated jurisdictional and PAO action to expedite manual filing and sanctioning of claims.
A Special Drive mandates coordinated action by jurisdictional Deputy/Assistant Commissioners, state counterparts and PAO offices to clear refund pendency; designated nodal officers will address assessees' issues in real time. Taxpayers must continue manual filing despite GSTN routing; certified invoice copies are acceptable for sanctioning. Field formations must pursue online applications even without hardcopies. Technical defects in RFD 1B submissions are under rectification and refunds below a minimal threshold are to be rejected except when payment was from the electronic cash ledger.

GST refund clearance: special fortnight drive to process pending claims; submit hardcopy and comply with deficiency memos promptly.
A targeted GST refund clearance drive will run from 31 May to 14 June 2018 to process refund applications filed up to 30 April 2018; all Divisions and Seva Kendras will prioritise pending claims. Taxpayers must file refund applications online and submit the manual/hardcopy with supporting documents to the jurisdictional Division; those who have not done so should immediately approach the Division. Recipients of Deficiency Memos must promptly comply to facilitate disposal and payment, and trade associations are asked to notify their members.

IGST refund validation allows conditional sanction pending CA certificates or payment, subject to post-refund audit.
Sanction of pending IGST refunds is conditioned on reconciling IGST mismatches between GSTR-1 and GSTR-3B that blocked GSTN transmission. Exporters with no short payment will be listed for GSTN transmission and must submit a Chartered Accountant certificate to the port Customs office and jurisdictional GST office confirming no discrepancy. Exporters with short payment must liquidate the shortfall via subsequent GSTR-3B payments, submit proof of payment (and CA certificate where required), give an undertaking to return incorrect refunds, and will be included in GSTN transmission lists once compliant.

Integrated tax on imported warehoused goods is payable at final clearance for home consumption, not on in-warehouse transfers.
Integrated tax on imported goods deposited in a customs bonded warehouse is levied at final clearance for home consumption (ex-bond bill of entry) rather than at the time of transfer/sale while warehoused; value additions during warehousing form part of the value for IGST, and valuation will be the higher of transaction value at clearance or the into-bond valuation under section 3 of the Customs Tariff Act.

Paperless processing under SWIFT postponed; interim IRN linkage requires physical document production to Out of Charge Officer.
Implementation of paperless processing under SWIFT is postponed to allow creation of a mechanism to link the Image Reference Number (IRN) without recalling Bills of Entry. Until that mechanism is ready, DPD importers follow existing DPD procedure, while other importers must generate IRN and present the original document with the IRN to the Out of Charge Officer, who will record the IRN in his remarks; feedback is to be sent to designated EDI and Appraising Main officials.

Direct Port Delivery procedures clarified to streamline importer, terminal and shipping line obligations for container clearance and sampling.
This compilation consolidates the regulatory framework for Direct Port Delivery at JNCH, detailing DPD eligibility and registration, documentation and unique DPD code issuance, responsibilities of port terminals, shipping lines, Customs and CFSs for verification and release (including OOC and delivery order checks), advance intimation requirements, operation of a DPD Facilitation Centre, procedures for scanning, sampling and examination, contingency handling for delayed, damaged or PGA-subject containers, and use and monitoring of "No Use Bonds."

IGST refund transmission blockage: interim procedure allows refunds upon payment reconciliation, CA certificates, and audit safeguards.
Sanction of pending IGST refunds is blocked where records were not transmitted to Customs EDI due to mismatches between GSTR 1 and GSTR 3B, caused by mis classification or short payment of IGST. An interim procedure allows transmission and sanction subject to exporters remedying shortfalls, submitting proof of payment or a chartered accountant certificate, and providing undertakings; non submission affects future refunds. Compliant GSTIN lists will be forwarded to enable record transfer and refunds, followed by post refund GST audit to detect and address any excess refunds.

IGST refund transmission issue: interim procedure allows conditional sanction pending CA certificates or shortfall payments.
Sanction of pending IGST refunds is blocked where GSTN failed to transmit records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B caused by mis declaration or short payment. An interim procedure allows conditional sanction: where no short payment exists, GSTN confirmation and a CA certificate to the port Customs office (and GST office) are required; where short payment exists, exporters must pay the shortfall, submit proof (and for larger claims a CA certificate), and give an undertaking. All sanctions are subject to post refund audit and jurisdictional verification.