IGST refund mismatch resolution extended to shipping bills filed up to 30.06.2018 using officer interface for rectification.
Where PAN was entered instead of GSTIN in shipping bills, PAN as embedded in GSTIN will be treated as sufficient for IGST refund claims subject to the conditions of para 2 of Circular 15/2018-Customs. The officer-interface rectification mechanism for SB003/SB005 and other errors in Circulars 05/2018, 08/2018 and 15/2018 is extended to shipping bills filed up to 30.06.2018, with exporters advised to ensure due diligence.

Officer Interface rectification for invoice and GSTIN mismatches extended and exporters must ensure accurate GSTIN and invoice details.
Extension of the Officer Interface alternative mechanism permits rectification of invoice mismatch and invalid GSTIN errors for export shipping bills so affected, enabling correction of discrepancies that impede IGST refund claims; cases where PAN was entered instead of GSTIN are treatable under the same conditions, which apply mutatis mutandis, and exporters are advised to ensure identical invoice details between shipping bills and GST returns.

IGST refund process: SB003 and SB005 rectification extended to enable exporters to resolve shipping bill invoice mismatches.
Clarification provides that IGST refund claims affected by PAN/GSTIN mismatch (SB003) will be resolved under the previously prescribed SB003 utility and conditions, and that the Officer Interface rectification facility for SB005 and other specified errors is extended to shipping bills filed up to 30.06.2018, with exporters urged to ensure due diligence to prevent future mismatches.

IGST refund processing: exporters must submit documents and concordance tables to resolve specified error codes for sanction.
Sanction of pending IGST refunds is being facilitated through a refund drive to address holds caused by error codes SB005 and SB006; affected exporters and customs brokers must submit all relevant documents, including the concordance table, to enable sanctioning via the officer interface, with a circulated list of shipping bills and individual intimations issued to concerned parties.

RFID sealing for bonded warehouse movements mandated, replacing one-time locks and requiring certified seals and data capture.
Extension of electronic sealing requires use of RFID OTLs for deposit into and removal from bonded warehouses where one-time-locks are prescribed; RFID seals must meet ISO 17712:2013 and ISO/IEC 18000-6 Class 1 Gen 2, bear unique serials in a prescribed format, be sourced from CBIC-listed vendors who submit conformity certifications, and be supported by readers and a web-application capturing specified data elements including IEC, transport identifiers, RFID OTL number, timestamps and warehouse/location codes.

Office relocation of Superintendent Range; offices to function from new premises, updating address for trade and industry.
The office of the Superintendent Range Narsinghpur I and Narsinghpur II will function from new premises effective 19 July 2018 at Plot No. 3, Ground Floor, Ramnagar Colony, Belapurkar Ward, Narsinghpur; trade and industry members are notified of the change and linked to Public Notice No. 02/2017 18 for context.

IGST refund facilitation: special administrative drive to clear pending export refund claims through error rectification and officer interface.
Administrative drive to clear pending IGST export refund claims by permitting officer-interface rectification of transmission and EGM errors, notably EGM code SB006 for ICDs/gateway ports and error codes SB002, SB003, SB005 (alone or combined). A Refund Cell at Customs House - Pipavav and a special camp at the Commissionerate in Jamnagar will process refunds stuck due to these errors; stakeholders may contact the nominated nodal officer by email for assistance.

IGST refund processing intensified at ICD Mulund during Export Refund Fortnight with dedicated contact and nodal officer support.
An Exports Refund Fortnight at Inland Container Depot Mulund is instituted to intensify disposal of pending IGST refund claims for exports; a dedicated refund cell with an e mail and phone contact is established and specific nodal officers are nominated to assist exporters, brokers and trade members on all IGST refund issues, with implementation difficulties to be reported to the Principal Commissioner of Customs.

Special refund fortnight encourages exporters to file correct IGST refund claims to enable seamless electronic processing and resolution.
A Special Refund Fortnight in mid-to-late July 2018 is instituted to liquidate pending refund claims by providing dedicated refund cells and helpdesks, urging export organisations to assist exporters in correcting errors and filing accurate IGST refund claims; ICEGATE now shows reasons for pending IGST refunds and the procedure supports seamless electronic processing if sufficient and correct details are filed.

IGST refund facilitation launched to enable rectification of error-coded export claims and expedite sanctioning through officer interface.
A targeted administrative drive facilitates sanction of pending IGST refunds for export claims by permitting officer-interface rectification of GSTN-transmitted shipping bill records and correction of EGM error codes (notably SB006 and SB002/SB003/SB005 and their combinations). A Refund Cell at Customs House, Pipavav, and a special camp at the Commissionerate office in Jamnagar will process these cases, and a designated nodal officer is available to assist exporters and stakeholders with difficulties during the drive.

IGST refund processing: treat PAN as embedded in GSTIN and allow officer-led rectification to resolve shipping bill mismatches.
Administrative correction is authorised where PAN was entered instead of GSTIN because PAN is embedded in GSTIN, applying the remedial conditions of paragraph 2 of the earlier circular so officer-mediated rectification can enable processing of IGST refund claims. The officer-interface rectification mechanism for invoice and other mismatches is extended to include additional shipping bills, with exporters warned to exercise due diligence as further extensions are unlikely and field formations directed to publicise the change.

IGST refund facilitation through local Help Desks enables exporters to submit documents remotely and avoid visiting export ports.
Creates temporary Help Desks at specified FIEO and AEPC offices to expedite IGST refund claims by receiving claim status from the Directorate of Systems via Antarang, identifying errors, advising exporters on required documents, and collecting submissions. Customs officers at Help Desks will transmit documents and information by ICEGATE e mail to port nodal officers; the Help Desk will function as an extended office of the port so exporters need not visit the port once all requisite materials have been forwarded for processing.

Refund Disposal Fortnight mobilizes refund cells to expedite ITC/IGST refund claims processing and stakeholder assistance during mid July.
A Refund Disposal Fortnight from 16-31 July 2018 will operate across the Jabalpur Commissionerate with all divisional offices functioning as Exclusive Refund Cells (09:30-18:00) to prioritize disposal of ITC/IGST refund applications filed up to 15 June 2018. Taxpayers should approach their jurisdictional refund cell and the designated nodal officers, and report processing obstacles for departmental resolution; trade bodies are asked to circulate the notice and a Joint Commissioner and Hqrs Technical Branch email are provided for escalation.

ITC/IGST refund disposal: dedicated refund cells will process pending refund claims and shipping bills during a focused drive.
A targeted ITC/IGST Refund Fortnight will run with divisional offices acting as exclusive refund cells and extended hours to process refund applications received up to 15th June and shipping bills filed prior to 15th June, where GSTN has transmitted records to the Customs EDI system by the end of the fortnight; trade is invited to approach refund cells and report difficulties for departmental resolution.

Special Drive Refund Fortnight mobilises dedicated refund cells to expedite IGST refund processing and assist exporters.
Special Drive Refund Fortnight from 16.07.2018 to 31.07.2018 directs Commissionerates to establish dedicated refund cells and helpdesks to expedite pending export refund claims and assist exporters in correct filing. The IGST refund procedure on ICEGATE supports electronic processing if sufficient and correct details are provided; exporters, export promotion councils and trade associations are urged to assist in filing, rectification of errors and dissemination of the notice.

IGST refund clearance fortnight offers exporters an opportunity to get pending IGST refund claims processed at JNCH.
Third IGST refund clearance fortnight at JNCH from 16 July to 30 July 2018 to expedite processing of pending IGST refund claims; exporters and export organisations are asked to avail the facility, shipping bill-wise validated details are available on the JNCH website, and difficulties may be brought to the IGST Refund Cell or emailed to [email protected].

Extension of timeline for initial PAN and bank details request; reminders may be sent by ordinary post or courier.
Extension granted for RTAs to send the initial Registered/Speed Post letter requesting shareholders' PAN and bank details together with Annual Reports/AGM notices; subsequently two reminders may be sent by other modes including ordinary post or courier.

Recovery of Government Dues: Deputy/Assistant Commissioner designated as Authorized Officer to enforce attachment rules for recovery actions.
The Deputy/Assistant Commissioner of the Headquarters Tax Recovery Cell, Kolkata South CGST & CX Commissionerate, is designated as the Authorized Officer to make recovery of Government dues pursuant to the statutory recovery and attachment framework and the Customs Attachment of Property of Defaulters for Recovery of Government Dues Rules, 1995, consistent with referenced CBIC circulars.

Transhipment controls: strengthened operational safeguards and custody procedures for air cargo to prevent mingling and contraband shipment.
Authorization is granted to a named agent to tranship export consignments from Bangladesh via ACC (Imports) IGI Airport subject to Board transhipment rules and conditions requiring pre arrival filing of documents, supervised segregation and sticker affixation by IFO, mandatory X ray screening with a machine configured to transfer scanned items from import to export areas, placement in a double locked special enclosure with register entry, escort by an Export Freight Officer who certifies shipment, transfer under a Transhipment Bond, and reporting and compliance obligations including DGCA clearances and action for discrepancies under customs law.

Mandatory electronic document submission requires beneficiaries to register on ICEGATE for PGA-uploaded LPCOs and IRN notices.
eSANCHIT under SWIFT mandates electronic submission of supporting documents for consignment clearance and will transition to PGA-uploaded LPCOs; when a PGA uploads an LPCO the system generates a unique Image Reference Number (IRN) and notifies the beneficiary via the email address registered on ICEGATE. Beneficiaries must register on ICEGATE to receive IRNs and, following PGA implementation, will not be permitted to upload those documents themselves.