Labelling and packing in bonded warehouses permitted without special permission, subject to field officers' assessment of statutory compliance.
Labelling, packing and similar activities necessary to fulfil statutory compliance requirements are allowed in all Customs bonded warehouses without obtaining permission under Section 65 of the Customs Act; this position remains effective notwithstanding the Manufacture and Other Operations in Warehouse Regulations, 2019. The circular's scope extends beyond explicit examples to any activity required for statutory compliance, and field officers must evaluate and permit such activities without Section 65 permission.

Amendment Regulations applicability limited to liquidation processes commencing on or after notification; prior liquidations excluded.
The Amendment Regulations apply prospectively and are not retrospective: they govern liquidation processes commencing on or after the date of notification and do not apply to liquidation processes that had commenced before that date; the circular reiterates this clarification for insolvency professionals and related entities under the Board's statutory power to issue guidance.

Goods vehicle road checking instructions set inspection targets, night checks, transporter verification and continuous vehicle tracking compliance.
Instructions under the Uttar Pradesh GST framework regulate road checking of goods vehicles by mobile squad units through weekly deployment planning, recordal of checks, night inspections, and minimum monthly inspection targets by zone. The circular further prescribes reduced inspection benchmarks for sensitive goods, a minimum share of retail vehicle checks, physical verification of identified transporters, and continuous operation of Vehicle Tracking System equipment in squad vehicles.

Input Tax Credit reporting must be corrected in periodic returns to ensure proper fund apportionment and avoid scrutiny.
The circular directs taxpayers to report ITC and reversals precisely in GSTR-3B Table 4: total eligible ITC including amounts to be reversed in 4(A); reversals under rule 42/43 in 4(B)(1) and reversals under rule 37 or other reversals in 4(B)(2); net available ITC in 4(C) as 4(A) less 4(B); and ineligible or blocked credits in 4(D) distinguishing section 17(5) items in 4(D)(1) and section 17(4)/rule 38 and other ineligible credits in 4(D)(2).

Registration authority change: Development Commissioners no longer register EOUs; EPCES recognised as registering authority under Foreign Trade Policy
The amendment to Paragraph 6.34(14) narrows the Registration-cum-Membership Certificate role so the authority functions as registering authority for EHTP, STP and BTP units only; a separate Registration-cum-Membership Certificate is not required as provided in Paragraph 2.55 of the Foreign Trade Policy. The Public Notice notes a consequential change to Development Commissioner powers because EPCES is recognised as registering authority for EOUs.

Withdrawal of Customs Staff affects customs clearance at ICD Thar Dry Port; trade must clear consignments and arrange alternatives.
The custodian of ICD Thar Dry Port, Jodhpur failed to pay Cost Recovery Charges in advance on the required quarterly basis despite repeated requests and applicable Board guidance; accordingly Customs staff posted at the ICD will be withdrawn effective the date stated in the notice. Traders must promptly clear consignments in the pipeline and make alternative arrangements for future import/export handling. The notice underscores the custodian's obligation to deposit cost recovery charges in advance under the custodial and customs cost recovery framework to permit continuation of on site Customs services.

All Industry Rates no longer apply to brand rate duty drawback post GST; exporters must claim unrecovered duties on actual basis.
Pre GST Circulars permitting use of All Industry Rates for Brand Rate fixation rested on excise exemptions for certain inputs; post GST, with input tax credit/refund available, that premise no longer applies. Therefore those Circular provisions are not applicable to exports in the post GST regime, and any duties not otherwise neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules.

Entry Inwards timing: grant upon vessel reporting at pilot station to expedite unloading and commence operations promptly.
Entry Inwards will be granted when a vessel reports at the pilot station/when the pilot boards, based on an automatic message or e-mail from Port Control/Pilot Station or simultaneous intimation from shipping agents; the time recorded in the EDI system will be the time of arrival. The Boarding Officer shall maintain logs, grant Entry Inwards promptly on receipt of the information, and thereafter complete boarding formalities and take action on any mis-declaration; applicable rates and duties are governed by Section 15 of the Customs Act, 1962.

Classification of motor vehicle parts: ensure accurate descriptions and correct tariff classification to reduce assessment delays.
Importers of motor vehicle parts must provide precise item descriptions and correct tariff classification to facilitate customs assessment and reduce dwell time. Goods specifically meant for use as automobile parts and accessories should be classified under the tariff heading covering parts and accessories of motor vehicles; importers may include technical names and part numbers in brackets to clarify the nature of the goods and avoid misclassification and examination difficulties.

Composition taxpayer labeling must include prescribed phrases on bills and signboards or attract enforcement action.
Persons opting for the composition levy must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on a prominent notice or signboard at their principal and additional places of business. Failure to comply authorises the proper officer to initiate action under GST law and may attract penalty, fine or prosecution under the CGST Act and rules.

Monetary appeal thresholds limit departmental litigation, preventing filing below prescribed limits and mandating withdrawals and reporting.
Fixation of monetary limits prevents the Department from filing appeals in legacy Central Excise and Service Tax matters before CESTAT, High Courts and the Supreme Court where demands fall below prescribed thresholds. The instruction applies to pending cases; withdrawal follows existing practice and earlier terms, except that issues involving a substantial question of law will be contested regardless. Field formations must report withdrawal status monthly via Tables P and P-1 in the Monthly Performance Report and keep a separate register for Board perusal.

Composition scheme opt-in deadline extended; intimation in Form GST CMP-02 and statement in Form GST ITC-03 required.
The corrigendum extends the deadline for a registered person to opt for payment of State tax @ 3% by filing intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and requires such person to furnish a statement in FORM GST ITC-03 as per sub rule (3) of rule 3.

GST exemption ceiling on RWA maintenance dictates taxability and registration when turnover thresholds are exceeded.
Supply of maintenance or subscription services by a Residential Welfare Association to its members is exempt from GST where charges are reimbursement or contribution for common goods and services and do not exceed the prescribed monthly ceiling per member. If the RWA's aggregate annual turnover exceeds the registration threshold, charges above the monthly ceiling render the entire amount taxable; if turnover is below the threshold, registration and GST are not required even if charges exceed the ceiling. RWAs may claim input tax credit on inputs, capital goods and input services used for such supplies. The ceiling applies per residential unit owned.

Refund of IGST on imports: specialized agencies entitled to refunds and customs formations must process claims accordingly.
Specialized agencies notified under the CGST framework are entitled to refund of IGST paid on imported goods used or intended for official use, based on notification-linked refund provisions and the parity principle under the Customs Tariff Act; customs field formations are directed to process such refunds and treat the direction as a standing order.

Full physical examination of exports to be tapered where prior inspections showed no irregularity, with RMCC oversight.
The Board will gradually relax the requirement for universal physical examination of consignments from risk-identified exporters where earlier examinations disclosed no irregularity. RMCC shall evaluate field feedback on past examinations, review and recalibrate risk assessments, insert suitable system alerts based on re-evaluated risk, and taper down the percentage of physical checks. The directions in this Public Notice shall operate as a Standing Order for officers and staff, and implementation difficulties must be reported to the issuing office.

Applicability of All Industry Rates suspended for Brand Rate fixation post GST; exporters must claim unneutralized duties on actual basis.
The pre GST allowance to use All Industry Rates for Brand Rate fixation no longer applies in the post GST regime because Central Excise and service tax on inputs have been subsumed into GST with input tax credit/refund. The specified portions of Circulars 83/2003 and 97/2003 are therefore inapplicable to post GST exports. Duties not refunded or neutralized under GST may be claimed on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017; implementation is to be circulated to trade bodies and enforced as a Standing Order.

Supply exclusion for exhibition and consignment exports means re imports qualify under the residuary notification entry, not integrated tax payment.
Sending specified goods out of India for exhibition or on consignment basis is not a supply and therefore not a zero rated supply; no LUT/bond is required. Re imported goods originally exported for exhibition/consignment are not subject to the integrated tax payment condition in Sl. No. 1(d) of Notification No. 45/2017 since no IGST was payable at export, and should instead fall under the residuary entry at Sl. No. 5, subject to re import within six months of the delivery challan and absence of acceptance by consignee.

Annual Return filing assistance: awareness sessions to help taxpayers file GSTR-9/9A before the deadline promptly.
Awareness sessions are being conducted across the commissionerate's jurisdiction to assist taxpayers in preparing and filing the Annual Return (GSTR-9/9A), with multiple divisional venues, specified dates and afternoon timings provided, and contact points for each venue; taxpayers are urged to avail the programme and file their annual returns by the prescribed deadline.

Appointed date treated as acquisition date for accounting, with filing and justification requirements following scheme triggers.
Section 232(6) permits schemes to specify an appointed date that may be a calendar date or an event based date. The appointed date shall be deemed the acquisition date and date of transfer of control for accounting purposes (including Ind AS 103). If an event based appointed date occurs after filing the order with the Registrar under section 232(5), the company must intimate the Registrar within thirty days of the scheme coming into force. Calendar appointed dates ante dating filing by more than a year require specific justification and must not be against public interest.

Sea cargo manifest amendments: revised filing timelines, registration and bond rules, transhipment forms and sealing requirements updated.
The 2019 amendments to the Sea Cargo Manifest and Transhipment Regulations revise definitions, registration and bond requirements, electronic filing and update windows for arrival and departure manifests, transhipment forms and sealing rules, carrier liability for outsourced functions and container detention charge limits, and add transitional provisions and new prescribed Forms and bond text for compliance from Gazette notification.