Supervised stuffing of reefer containers required application and officer supervision, with RFID e seals and limited examination exceptions.
Permission is granted for supervised stuffing and sealing of factory stuffed refrigerated containers for temperature sensitive export goods where exporters apply to the Commissioner and port lacks suitable examination facilities; officers will supervise stuffing, ensure cargo matches declared lists, endorse invoices, and require RFID e seals with data upload by exporters, while RMCC/CFS authorities should avoid further examination unless selected by RMS, intelligence, random checks, tampering, or other valid reasons, with waivers considered by the Dy./Asstt. Commissioner.

IGST refund sanction: pending claims to be processed where GSTN records not transmitted, with extended clearance drive.
Sanction of pending IGST refund claims is to proceed in cases where records have not been transmitted from GSTN to DG Systems; an extension of the IGST refund clearance drive is announced to enable processing of such pending claims, and exporters are instructed to report difficulties to the IGST Refund Cell or the designated email for resolution.

Designation of CPIOs and First Appellate Authorities for Customs Airport & Administration, Kolkata; RTI appeal procedure available to aggrieved requesters.
Specified Joint, Deputy and Assistant Commissioners are designated as Central Public Information Officer (CPIO) and First Appellate Authority for defined jurisdictions and charges within the Airport & Administration Commissionerate, Kolkata; aggrieved persons may appeal CPIO decisions to the designated First Appellate Authority following the statutory RTI appeal procedure, and implementation issues may be reported to the Commissioner.

Export manifest filing required before departure; failure to file attracts penalty and will bar vessel departure.
The Export General Manifest (EGM) must be electronically presented by the person in charge of a conveyance or their agent before the vessel departs a customs station; failure to file timely, without sufficient cause, attracts penalties and precludes the proper officer from issuing an order permitting departure. Agents accepted by customs are liable for fulfilment of obligations and for penalties and confiscations. The previous seven day post sailing filing concession is withdrawn and compliance is now required prior to sailing.

Refund Fortnight extension: exporters must clear IGST short payments and submit prescribed proof to obtain refunds.
Extension of the Refund Fortnight to 16.06.2018 allows exporters additional time to obtain pending GST/IGST refunds. Exporters whose refunds are held for IGST short payment must pay the shortfall and follow Circular No.12/2018 Customs; small exporters may submit self certified proof of payment to the port Customs office, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all documents must be submitted to the jurisdictional tax authority for processing; online filing alone is insufficient. Claimants should register on ICEGATE to check refund status.

GST registration compliance governs government procurement, requiring active GSTIN verification and disclosure in tender documents.
Administrative departments, subordinate offices, agencies, grant-in-aid institutions and public sector undertakings in Assam are directed to procure goods and services only from suppliers registered under the GST Act and holding an active GSTIN. Tender documents for supply of goods, services and works contracts are to require quotation of the supplier's GST registration number and submission of a copy of the registration certificate. GSTIN may be verified through the GST portal's taxpayer search facility.

ANF correction: 'Appendices' replaced by 'ANF', and ANF-4F and ANF-4G revised and annexed to update application formats for exporters.
The term ANF replaces the word Appendices in the subject and paragraph 1. Amendments are made to ANF-4F and ANF-4G and the revised ANFs are annexed to the Public Notice.

SEZ supply classification treats accommodation and related services as inter-State, while zero-rating requires authorised operational receipt.
Services of short-term accommodation, conferencing, banqueting and similar services supplied to an SEZ developer or unit are inter-State supplies, as the specific rule governing supplies to SEZs prevails over the general place-of-supply rule for immovable-property-related services. Zero-rated treatment and related refund claims require receipt of supplies by the SEZ for authorised operations, supported by prescribed evidence and endorsement. Textile fabric processors supplying job-work services may claim inverted-duty-structure refund because their output is a service, not a supply of fabrics.

Supply to SEZ treated as inter State supply, enabling zero rate treatment and refund subject to authorised receipt endorsement.
Services of short term accommodation, conferencing and banqueting supplied to a SEZ developer or unit are to be treated as inter State supply. Supplies to a SEZ qualify as zero rated supplies only when received by the SEZ for authorised operations with an endorsement by the specified officer, and suppliers may claim refund of unutilized input tax credit or integrated tax paid subject to procedure. Fabric processors performing job work services remain eligible for inverted duty refunds because their output is a service, not goods.

Road and Infrastructure Cess and Social Welfare Surcharge: new accounting heads established to record collection and refunds separately.
New Minor Heads 507-Road and Infrastructure Cess and 508-Social Welfare Surcharge have been inserted under Major Head 0037 (Customs), and 507-Road and Infrastructure Cess under Sub-Major Head 03 (Non Shareable Duties) of Major Head 0038 (Union Excise Duties). Under each Minor Head, Sub Heads 'Cess Collection' and 'Deduct Refunds' were added, and specific accounting codes were allotted to record collections and refund deductions for these levies.

GST clarification: central circular on specified issues to be circulated to trade and public for compliance awareness.
The Principal Commissioner, Central Goods & Services Tax, Raipur, notifies that a central GST policy circular containing clarifications on specified GST issues has been issued and directs trade associations and the public to be informed of the circular's contents to promote awareness and compliance.

Pre GST assessment audit: deadlines imposed for completion and mandatory verification of statutory forms and TDS claims.
Dealers registered under repealed state tax enactments remain subject to scrutiny and assessment for periods up to 30 June 2017; all pending scrutiny, assessment and audit assessment must be completed by 30 September 2018. Assessors must apply Value Added Tax assessment provisions to Central Sales Tax dealers where concessional inter state sales were claimed on statutory forms, verify the authenticity and correct utilisation of those forms, and verify TDS claims with challans. Audit assessments are directed for CST dealers with significant inter state turnover and for dealers with substantial TDS claims or imports for works contracts.

IGST short payment compliance required for refund release; submit proof or CA certificate and lodge forms with jurisdictional office.
Extension of the special refund processing drive to 16.06.2018 requires exporters with refunds withheld for IGST short payment to remit the shortfall and follow the referenced circular; small exporters within the prescribed aggregate refund threshold may submit self certified proof of payment to the port Customs office while others must provide a Chartered Accountant's certificate and proof. Refund applicants with submissions on or before 30.04.2018 should approach their jurisdictional tax office, and FORM GST RFD 01A will not be processed without a physical copy and supporting documents submitted to that office; claimants should register on ICEGATE to check status.

IGST refund compliance extended drive allows exporters to regularise short payments and submit documents for refund processing.
Special refund period extended to allow exporters to regularise pending IGST refunds. Claimants with refunds held for IGST short payment must pay an amount equal to the short payment and follow circular instructions; small exporters may submit self certified proof of payment at the port of export while others must provide a Chartered Accountant's certificate and proof of payment. FORM GST RFD-01A will not be processed unless a copy with all supporting documents is submitted to the jurisdictional tax office, and claimants are encouraged to register on ICEGATE to check refund status.

ICES application migration suspends declaration filing and Section 48 approvals during scheduled system downtime; users await further advisory and helpdesk support.
ICES application migration to a new Solaris platform will cause planned unavailability of the application during the migration and subsequent user testing. The filing of declarations (Bill of Entry, Shipping Bill, Import General Manifest and Export General Manifest) must be halted before the migration window and consignments cleared by the prescribed cutoff; Section 48 approvals are to be stopped prior to outage. Users should coordinate via their system managers, await post migration testing, and contact the helpdesk for clarifications.

Postal Bill of Export use permitted for multiple low value e commerce shipments, clarifying export procedure and documentation.
The Board permits use of the Postal Bill of Export II for e commerce exports comprising multiple low value small shipments sent through post where a single payment is received by the exporter from an e commerce portal; paragraph 4.3 of the earlier circular is modified to this extent to clarify export procedure and documentation for such consignments.

Adjudication powers clarified: circular revising monetary limits withdrawn and SCN framework restored to prevent adjudication delays.
Because implementing the circular imposing monetary limits would require corrigenda to existing show-cause notices and risk delaying adjudication, the Board has decided to withdraw those instructions so adjudication under Chapter XIV remains answerable to Principal Commissioner/Commissioner/Joint Commissioner without value limits and to avoid delay in proceedings.

Mobile Squads for GST enforcement enable interception, inspection and seizure of goods in transit under prescribed procedures.
Establishes Mobile Squads empowered to intercept conveyances, verify prescribed documents and goods, and conduct inspection, search and seizure under sections 67 and 68 and rules 138-138C of the Assam GST Act and Rules. Squads are constituted at Apex and Zonal levels with specified officer composition and territorial limits; residential searches require Commissioner-issued warrants; irregularities attract tax and penalties under applicable GST provisions. Mobile Squads must follow statutory procedures, submit prompt preliminary and final reports, limit vehicle checks to minimise disruption, and apply VAT rules for excluded non-GST items.

Nomination of nodal officer to coordinate and monitor export refund claims and consolidate district refund data.
With the GSTN refund module incomplete, district officers must collect date-wise refund data for consolidation at headquarters and entry into the GSTIN web tool to ensure prompt facilitation of refund requests. Sri. Mansur M.I., Assistant Commissioner of State Tax, Internal Audit, is nominated as the Nodal Officer at headquarters to clarify export refund issues to districts, consolidate data, ensure web-tool entries, and monitor disposal progress.

Tax recovery: enforce assessments where objection periods lapsed using recovery certificates, writs of demand and attachments.
Where the statutory period for filing objections against assessment demands has expired and dealers have neither paid nor challenged those demands, ward authorities are directed to pursue recovery by issuing a recovery certificate, initiating a writ of demand and proceeding to attachment proceedings to protect government revenue; this administrative instruction is issued with the prior approval of the Commissioner.