IGST refund errors: exporters must correct shipping bill-EGM mismatches using specified documents and gateway port coordination.
The notice addresses rectification of EGM error code SB006 (sub-codes C, N, L, M) affecting IGST refund claims, specifying causes-container number mismatch, container count mismatch, LEO date vs sailing date, and gateway port code mismatch-and authorising gateway port Customs officers to amend EGM/CTR entries and LEO or gateway port details after verification. For sub-errors C and N exporters must submit shipping bill, packing list, invoice and bill of lading to gateway port customs or to designated email contacts to enable correction and processing.

GST refund processing expedited through special fortnight allowing claimants to submit physical applications to prompt disposal.
A Special Refund Fortnight is established to expedite GST refund claims submitted on or before 30.04.2018, requiring claimants to present a physical copy of GST RFD-01A with supporting documents to the jurisdictional tax office for processing; the initiative covers claims in form GST RFD-01 within the specified cutoff and includes a designated facilitation team to assist divisions in early disposal.

IGST refund rectification drive enables exporters to correct designated refund error codes via officer interface for prompt processing.
Rectification of blocked IGST refunds is authorised through a time limited administrative special drive permitting exporters to correct specified error codes via officer interface, including invoice mismatches, EGM filing errors, incorrect declaration of IGST payment versus LUT, and incorrect GSTIN entries in shipping bills, to facilitate sanction of pending refunds.

IGST refund sanction where transmission failures occurred now permitted subject to CA certificate and subsequent post refund audit scrutiny.
An interim procedure permits sanction of IGST refunds where GSTN failed to transmit records to Customs EDI due to GSTR 1/GSTR 3B mismatches: Customs will list eligible exporters whose cumulative IGST in GSTR 3B meets or exceeds GSTR 1, GSTN will confirm transmission, refunds may be processed, and exporters must submit a Chartered Accountant certificate confirming no discrepancy; jurisdictional GST offices will verify payments and listed GSTINs will undergo post refund audit.

GST refund facilitation drive enabling accelerated processing of all refund claims during a special clearance period.
A targeted administrative initiative establishes a Special Refund Fortnight to accelerate disposal of pending GST refund claims through coordinated action by Customs, Central and State GST officers, covering IGST refunds on exports, refunds of unutilized input tax credit and other CST-related refunds submitted in the prescribed refund form, and urging trade stakeholders to avail the expedited processing opportunity.

Refund Fortnight directed for speedy disposal of GST refund applications with nodal coordination and reporting requirements.
A special Refund Fortnight was directed from 31 May 2018 to 14 June 2018 for speedy disposal of GST refund applications received up to 30 April 2018. Shri Vivek Kumar, Additional Commissioner, Commercial Tax Headquarters, was nominated as the nodal officer for coordination and consultation with trade and industrial organisations. Zonal Additional Commissioners were instructed to ensure disposal of all refund applications uploaded on the GSTN portal up to the specified date and to send daily and weekly progress reports in the prescribed format.

GST refund processing: special drive to expedite sanction of pending refund claims and automated GSTN-to-Customs transmission.
A Special Refund Fortnight has been launched to expedite sanction of GST refund applications filed by the cutoff, covering IGST on exports, unutilised ITC and other refunds in FORM GST RFD-01A. Records will be transmitted from GSTN to the Customs EDI system to permit automated sanction where exporters misdeclared exports as domestic, subject to absence of other errors. Clarifications address refunds for Input Service Distributors, composition dealers, exports of services and SEZ supplies, the requirement of LUT for certain exports and the scope of refund restrictions under the CGST Rules. Physical submission of the application and supporting documents to the jurisdictional tax office is mandatory.

GST refund processing expedited: automatic GSTN-to-Customs transmission enables faster sanctioning of eligible refund claims.
A special drive was launched to expedite GST refunds filed by 30.04.2018, including IGST on exports and unutilized ITC, with CBIC implementing transmission of refund records from GSTN to Customs EDI to enable automatic sanctioning where exporters misclassified exports as domestic supplies, subject to absence of other errors. Circulars clarify refund treatment for ISDs, composition dealers, exports of services, supplies to SEZs, LUT requirements and the scope of Rule 96(10). Physical submission of FORM GST RFD-01A and supporting documents to the jurisdictional tax office is required for processing.

Constitution of Authority for Advance Ruling: membership updated and additional charge assigned altering AAR composition and notification duties.
The Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017 is amended by administrative order to appoint Shri S. Vijayakumar to hold full additional charge as Joint Commissioner (Advance Ruling Authority) in the Office of the Commissioner of Commercial Taxes, Chennai, and to update the Authority's membership; Commissioners and trade associations are instructed to notify officers and assessees of the change.

IGST refund validation: interim sanction allowed subject to CA certificates, payment remediation and post refund audit.
Interim procedure allows sanction of pending IGST refunds where GSTN has not transmitted records due to GSTR-1/GSTR-3B mismatches or short payment. Customs will identify eligible exporters, obtain GSTN transmission, and release refunds subject to submission of Chartered Accountant certificates confirming no discrepancy or proof of payment and undertakings where shortfalls existed. Processed cases will be reported to DG (Audit)/DG (GST) and are subject to post refund audit; jurisdictional GST offices will verify payments. The circular applies only to non transmitted records; thereafter usual refund procedures apply.

Project export MEIS entitlement: identification tag plus HQ approval secures notified reward rates despite HS code filings.
Exporters of projects must select an online identification tag and file MEIS applications using the shipping bill HS code, then submit self certified documentary evidence (MEIS application e version, project announcement, allotment letter, bank registration proof, shipping bills, and other proof) to DGFT Headquarters. DGFT HQs will verify and, if approved, direct NIC to amend the MEIS module to apply the Project Export reward rates for the approved HS codes; NIC will implement changes and the Regional Authority will issue Duty Credit Scrips accordingly.

GST refund clearance: special fortnight requires FORM GST RFD 01A filing with ARN and prompt compliance with deficiency memos.
A Special Refund Fortnight from 31.05.2018 to 14.06.2018 mandates filing refund applications on the common portal using FORM GST RFD-01A, which generates an ARN; the ARN and a printout of FORM GST RFD-01A with all required documentary evidence must be submitted to the jurisdictional tax authority, and taxpayers must promptly address any deficiency memos to enable disposal of refunds.

IGST refund drive accelerates processing of pending export refunds and provides a dedicated contact for resolution.
A regulatory directive institutes a focused administrative drive to expedite finalisation and disbursement of pending IGST refund claims by observing an IGST Refunds Fort-night from 31 May 2018 to 14 June 2018, directing customs to prioritise verification, adjudication and liquidation of outstanding export-related IGST refund applications and providing a designated IGST cell with contact details for exporters to escalate difficulties.

Input Tax Credit refunds special drive accelerates refund processing; designated nodal officers and refund cells to resolve claims.
A special administrative initiative was instituted to expedite Input Tax Credit (ITC) refund liquidation through a concentrated refund drive. Offices will remain operational on Saturdays and exclusive camps/refund cells are established at each division to process pending refund claims. Designated nodal officers at divisional level are the first points of contact for assessees; a Joint Commissioner and the Hqrs Technical Branch are available for escalation and technical difficulties.

GST refund clearance: fortnight initiative to expedite disposal of pending refund applications and mandate submission of supporting documents.
Organization of a GST refund clearance fortnight to expedite disposal of refund applications filed up to the cutoff date, requiring taxpayers to promptly comply with deficiency memos and submit manual/hard copies of online claims with supporting documents to jurisdictional officers; a central nodal officer is appointed to assist and taxpayers are directed to follow specified procedural circulars.

Refund fortnight for Input Tax Credit claims urges immediate filing and expedited clearance by tax officers.
A dedicated Refund Fortnight has been directed to expedite clearance of pending refund applications for Input Tax Credit; taxpayers are requested to file any pending refund claims immediately and all officers are instructed to clear pending refunds within the fortnight, while Trade & Industry Associations are asked to publicize the notice to their members.

Refund processing: expedited fortnight to clear pending input tax credit claims with inter-authority coordination and relaxed invoice requirements.
Immediate administrative measures direct expedited liquidation of pending input tax credit refund claims within a special processing period, requiring processing of claims even where central/state allocation is unresolved with intimation to state authorities, waiver of insistence on original invoices for disposal, and summary rejection of small-value claims except where covered by cash ledger, with an overall target to eliminate pendency by the period's end.

Independent review of issuer-requested rating appeals required; CRAs must publish non-accepted ratings and half yearly disclosures.
CRAs must have an independent majority Rating Committee to review issuer requests for rating review, publish non accepted ratings on their websites in a prescribed format, and upload a segregated half yearly Rating Summary Sheet for securities and non securities. SEBI has modified existing disclosure formats, re timed defaults reporting to a half yearly basis, required presentation of debt weighted default rates using weighted averaging, and mandated internal audit verification with specified auditor qualifications.

Eligibility for registered valuer: only qualified, exam passed RVO members may be recommended for registration; online filing required.
An individual is eligible for registration as a valuer only if they are a fit and proper person, meet the prescribed qualification and experience requirements, are a valuer member of a recognised RVO, have completed the recognised educational course, have passed the Authority's valuation examination for the relevant asset class, and are recommended by the RVO. Recognised RVOs must admit only individuals meeting the specified qualifications and experience and recommend for registration only those who have completed the course and passed the valuation examination; applications in Form A or Form B must be submitted to the Board and will be accepted online as notified.

IGST export refunds expedited through a dedicated fortnight and nodal cell to clear pending refund claims promptly.
New Customs House declared an IGST Exports Refunds Fortnight (31 May-14 June 2018) with a dedicated nodal cell at the Annex Building, 4th Floor, to clear pending IGST export refund claims back to July 2017; exporters must submit SB005/SBV00 and similar error cases with correct, legible supporting documents and may contact designated nodal officers or the Commissioner's email for unresolved difficulties.