GST refund reporting mandates daily Excel-based disclosure of applications received, disposed, sanctioned, and rejected across refund categories.
Daily reporting of GST refund application disposal was prescribed for all zonal Additional Commissioners, Grade-1, by requiring refund-related information to be furnished in a specified format through the nominated zonal nodal officer to the designated email ID. The instructions continued the earlier directions concerning disposal of daily received refund applications and required the reports to be sent in Excel sheet form on a daily basis. The prescribed statement covered refund categories including excess balance in electronic ledger, export of services with payment of tax, supplies to SEZ units or SEZ developers with or without payment of tax, refund of input tax credit on exports of goods and services without payment of IGST, refund on account of accumulated input tax credit due to inverted tax structure, and recipient of deemed exports.

TDS authority registration: DDOs and specified government bodies must register under GST; deduction obligations will commence later.
Departments must identify and ensure online registration of Drawing and Disbursing Officers and specified government entities as TDS Authorities under the GST framework; separate TDS Authority registration is required even if an entity is already registered as a taxpayer. Registration does not confer immediate authority to deduct tax at source, and the date for commencement of deduction obligations will be notified later. Assistance is available via the GSTN portal and State CT&GST Circle offices.

Recovery of arrears as State tax: inadmissible transitional credit and pre-GST tax liabilities collectible via electronic ledgers.
Amounts determined under proceedings or return revisions under pre-GST laws, including wrongly availed or inadmissible transitional input tax credit, shall, unless recovered under the existing law, be recovered as State tax arrears under the DGST Act and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01), to be paid through utilization of balances in the electronic credit ledger and electronic cash ledger, with interest, penalty and late fee payable from the electronic cash ledger.

Goods in transit interception: inspection, detention, release or confiscation procedures under GST, including e-way bill verification.
Designated proper officers shall verify e-way bills and accompanying documents; failing production or upon prima facie discrepancies they must record a statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload a preliminary report (PART A of FORM GST EWB-03) within 24 hours and complete the inspection report (PART B of FORM GST EWB-03) within three days.

Recovery of arrears under GST: procedure for collecting pre-GST VAT and reversing inadmissible transitional input tax credit.
Where proceedings under the existing law result in recoverable value added tax, entry tax, other State levies or inadmissible input tax credit, such amounts shall, unless recovered under the existing law, be recovered as arrears of tax under the HPGST Act. Inadmissible transitional credit and corresponding tax liabilities must be paid by utilising balances in the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fee are to be recovered from the electronic cash ledger and similarly recorded.

Interception of conveyances: procedure for inspection, detention, release, confiscation and electronic liability accounting with specified forms.
Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the electronic liability ledger.

EODC issuance camp enables exporters to obtain on spot decisions and close pending compliance cases quickly.
A camp is organised to expedite issuance of EODC certificates where exporters have applied and deficiency letters were issued; files, dealing staff and concerned officers will be present to enable on spot decisions and quick closure of pending EODC cases. A schedule in the Annexure sets the venue, session times and alphabet wise appearance slots for exporters.

UIN compliance: invoice-level documentation required for refund claims; manual statements and attested waiver allowed.
UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions.

IT grievance redressal mechanism: designated nodal officer to receive taxpayer portal complaints under prescribed procedure.
Commissioner (CGST) has been appointed as the designated Nodal Officer under para 5.1 of the Central Board circular of 3 April 2018 to receive taxpayer applications under the IT grievance redressal mechanism for technical glitches on the CST/GST portal, and trade associations are requested to inform their members of the prescribed procedure.

Transshipment cargo movement remains outside the CFS Gate Module and proceeds manually through Form-1 procedures.
For DPD, AEO/ACP, hazardous and perishable containers, destination-code and bond-number fields in the IGM line must remain blank at filing. Uncleared cargo must move to the importer-selected CFS, or, absent such choice, to a CFS selected by the MLO, Shipping Line or Steamer Agent, subject to approved IGM amendment and applicable fees. Nepal, Bhutan and other TC transshipment cargo are excluded from the CFS Gate Module and may move manually on Form-1.

Dissemination of suspicious transaction reports limited to first degree linkages; further linkages available on request.
FIU-IND will disseminate suspicious transaction reports only when they contain confirmed first-degree linkages; linkages beyond first degree will be provided only on a case-by-case request via FINnet. Registered FINnet users must follow SOP procedures for nomination and any change in registration must be notified to the Central Board of Direct Taxes.

Import controls on pesticides now require fresh registration and valid source details for customs clearance to avoid detention.
Imports of pesticides based on long issued No Objection Certificates that are open ended, omit the source of import, or refer to unregistered/withdrawn products will not be accepted; CIB&RC will not provide clarifications to Customs for such consignments. Consignments already in transit or with a bill of lading issued before the Public Notice are permitted. Importers must obtain a fresh Registration/Import Permit specifying a date of validity and the source of import and produce it to Customs before clearance, failing which action under the Customs Act may follow.

Duty-free import procedures: EOUs may import on importer-submitted information without prior jurisdictional approval under applicable customs rules.
Importer-submitted information to the Customs officer at the port of import is sufficient to secure duty-free treatment under the concessional import rules; prior approval or signed forwarding by the jurisdictional DC/AC is not a prerequisite, though the jurisdictional office must thereafter scrutinize and forward its copy so the port office can reconcile Bills of Entry and address discrepancies to protect revenue.

Disciplinary proceeding pending bars an insolvency professional from accepting new insolvency or liquidation assignments until disposal.
A disciplinary proceeding begins when the Board issues a show cause notice and ends when the disciplinary committee disposes of that notice by a reasoned order; during that period the proceeding is deemed pending against the insolvency professional. An insolvency professional who has been issued a show cause notice shall not accept any fresh assignment as interim resolution professional, resolution professional, liquidator, or bankruptcy trustee until disposal of the notice.

Pre-registration educational course requirement: IPAs must deliver prescribed insolvency professional training with practical tasks for registration eligibility.
The Board prescribes a pre-registration educational course under regulation 5(b) requiring IPAs to deliver a structured curriculum across specified modules-covering reforms, drafting and filing for CIRP, forms and regulations, IRP/RP duties, claims, CoC meetings, appearances, avoidance transactions, moratorium, fees, information memorandum, resolution plan processes, liquidation, disciplinary aspects, governance and management-totaling not less than fifty hours, deliverable in classroom or MOOC formats with practical tasks, and subject to Board review.

Registration requirements for steamer agents clarified, detailing documentation, banker verification, and guarantee and solvency prerequisites for issuance and renewal.
Registration and renewal procedures for steamer agents require submission of the prescribed application Annexure, corporate and constitution documents, notarized power of attorney, banker particulars with confirmation, local office lease, tax returns, agency appointment letters, prior port registrations, head office details, and disclosure of authorized personnel. Applicants must furnish a fixed deposit in favour of the Assistant/Deputy Commissioner, a solvency certificate and a standard guarantee bond under the Customs Act as prerequisites; initial registration for new applicants is valid for three years and renewal must be sought prior to expiry with updated financial securities and bond.

E-way bill compliance: prescribed interception, inspection and detention procedures with form-based release and confiscation steps.
Prescribes a structured procedure for interception and inspection of goods in transit, validation of e-way bills and prescribed documents, designation of Empowered and proper officers, and use of FORM GST MOV-01 to MOV-11 for recording statements, ordering physical verification, reporting, detention, release, provisional release on bond, demand of tax and penalty, and confiscation under sections 129 and 130. Requires electronic uploads to the common portal, addition of demands to the electronic liability register (with temporary IDs for unregistered persons), and parallel application mutatis mutandis to Central and IGST Acts.

Further amendment of online Form-C requires written request, verification of records, and reopening through the NIC system.
Further amendment of online Form-C is permitted where a taxpayer has already used the one-time amendment facility and seeks another correction on stated grounds. The taxpayer must submit a written request to the concerned Assessing Officer, who must verify the reasons against returns, original bills and other supporting documents and, if satisfied, forward a reasoned recommendation through the Joint Commissioner to the headquarters IT Section. The IT Section and Nodal Officer (IT) then arrange reopening of the Form-C through the NIC system for re-amendment, after which the Assessing Officer carries out the correction and records the application in a register.

Recovery of arrears: legacy CENVAT credit and unpaid duties must be collected as GST arrears through electronic ledgers.
Amounts of wrongly availed or carried forward CENVAT credit and recoverable central excise duty or service tax that remain unrecovered under the existing law shall be recovered as arrears of tax under the CGST regime and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fee connected to such recoveries shall be paid from the electronic cash ledger and similarly recorded. Where recovery under the existing law is feasible it may be pursued; otherwise the prescribed GST recovery procedure applies.

Recovery of arrears under GST framework: central excise/service tax and inadmissible input credits recoverable via electronic ledgers.
Recoverable pre-GST central excise duty, service tax and wrongly availed or inadmissible transitional input credit are to be recovered as arrears of central tax under the CGST recovery framework; such central tax liabilities are to be paid by utilizing the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Legacy returns and payments for pre-GST periods are to be filed and paid through the designated legacy portals, while assessees not registered under CGST must pay arrears in cash under the existing law.