MEIS claims for OFAC shipments and Vostro payments require declaration, bank certification and manual RA scrutiny before scrip issuance.
Exporters claiming MEIS for shipments to OFAC-listed countries or where payment is via the Vostro mechanism must submit a declaration and self-attested proof of payment when an e-BRC is not available, or a bank letter confirming freely convertible currency receipt when e-BRCs are in INR. The MEIS e-Corn module segregates such claims into a manual processing stream requiring entry of foreign exchange realization details, submission of hard-copy documents to the RA with the RA File Number, and RA scrutiny which may amend FIRC details; specified earlier-period shipments are subject to a prescribed let-export date treatment for late cut calculation.

Examination facility for DPD containers introduced to enable on terminal inspections and reduce import dwell time.
An on terminal examination facility for Direct Port Delivery (DPD) containers at BMCT will allow Customs to conduct open examinations and sampling within a clearly demarcated area, subject to provision of EDI enabled office infrastructure, logistics and equipment comparable to CFSs, and compliance with custodian obligations. Containers will be shifted to the examination area on request after advance Bill of Entry filing and payment of terminal charges; Customs, Customs Broker and terminal staff will attend examinations; containers return to yard post inspection and are delivered only after Customs Out of Charge and delivery order requirements are met.

Direct Port Delivery limited to AEO holders; shipping lines may manifest DPD only after verified AEO and advance notice.
Direct Port Delivery (DPD) is limited to importers with a valid Authorized Economic Operator (AEO) certificate. Shipping lines shall manifest the IGM as DPDDPD or DPD CFS only after AEO certificate verification and receipt of the importer's advance intimation, and DPD CFS must be manifested only to the CFS attached to the respective port, following the procedure in Circular No. 22/2017.

Customs Inland Manifest requirement for eSealed export cargo mandates pre departure filing and real time tracking verification.
Exporters using eSeal must file a Customs Inland Manifest (CIM) on ICEGATE before goods leave their premises; the CIM, filed per rail or truck movement and quoting Shipping Bill numbers, must record vehicle, container and eSeal details. Technical guidance, message formats and an Excel utility to generate the required JSON are available on ICEGATE. CIM data will be shared with RMS for tracking and risk analysis, and Preventive Officers at port may verify CIM details in ICES, record match/mismatch and tamper status, and report results in specified fields.

Drawback claim compliance: exporters must respond to EDI queries or claims will be processed as zero.
Directs exporters to monitor Drawback claim status on the ICEGATE EDI system and to submit complete replies and supporting documents to queries in the "Query Raised" queue; failure to provide satisfactory responses within the prescribed period will result in those claims being processed as zero drawback. Exporters may thereafter file supplementary Drawback claims under the Drawback Rules and may contact the Drawback office for assistance.

Transfer of input tax credit on death of a sole proprietor allowed to successor via FORM GST ITC-02 before cancellation.
Transfer of unutilized input tax credit is permitted where a sole proprietor dies and the business is continued by a transferee or successor; the transferee/successor must file FORM GST ITC-02 on the common portal in respect of the registration to be cancelled on account of death, and upon its acceptance the specified unutilized credit is credited to the transferee's electronic credit ledger.

Verification of applications for new GST registration may be rejected if earlier cancelled registration remains unrevoked.
Proper officers must verify if applicants seeking new registration on the same PAN have earlier cancelled registrations and whether revocation of cancellation was filed; non-filing and continuance of statutory violations constitute a deficiency and may justify rejection of the fresh registration application.

GST refund procedures: file certain inverted-ITC and export ITC claims under "any other" in FORM GST RFD-01A with required proofs.
Allows one-time filing of inverted-tax-structure ITC refund applications under the "any other" category in FORM GST RFD-01A where portal validation prevents claiming due refunds after reversal in FORM GSTR-3B; requires statutory supporting documents, officer calculation of admissible refund under rule 89(5), written request to debit electronic credit ledger via FORM GST DRC-03, and issuance of FORM GST RFD-06 and payment advice FORM GST RFD-05 upon satisfaction. Late reversals attract interest under section 50(1), and merchant-exporter ITC refunds under rule 89(48) must similarly be filed under "any other" with supporting documents.

GST exemption on upfront amount for long-term plot leases applies even when paid in instalments if determined upfront.
GST exemption on upfront charges for long-term leases of industrial or financial-infrastructure plots applies where the upfront amount is determined upfront, irrespective of whether payment is made in a single instalment or in multiple instalments; the exemption covers sums described as premium, salami, cost, price or development charges payable for granting such long-term leases by government-owned development entities under the governing notification.

GST exemption on seed testing and certification covers tags supplied as part of the composite certification service; external procurements remain taxable.
Supply of seed certification tags supplied by State Seed Certification Agencies as part of the integrated multi stage seed testing and certification process constitutes a component of the composite service of testing and certification and is therefore covered by the government testing/certification exemption under GST. Conversely, when tags are procured by the agencies from external departments or manufacturers, those procurements are taxable supplies of goods, with tariff classification determined by the tag's predominant material.

Registration revocation applications require all outstanding returns filed; retrospective cancellations permit revocation if returns filed within 30 days.
Where cancellation for non furnishing of returns has occurred, no application for revocation may be filed unless all returns due up to the date of cancellation are furnished and tax paid; if cancellation is effective from the cancellation order date, returns for the period from that date until revocation must be furnished within thirty days of the revocation order. For retrospective cancellations where the portal prevents post cancellation filing, a proviso permits revocation applications provided returns for the period from the effective cancellation date to revocation are filed within thirty days of the revocation order.

Revenue collection and functional targets were fixed zone-wise for 2019-20, with monthly monitoring and performance appraisal linkage.
Revenue collection targets for 2019-20 were fixed zone-wise and month-wise, with officer-wise and sector-wise bifurcation required to ensure 100% achievement of monthly and annual targets. Functional targets were also prescribed for registration, non-filers, return scrutiny, red-flagged dealers, adjudication, recovery, and refunds, with monitoring through VAT MIS and GSTN reports and periodic review at zonal, divisional, and Headquarters levels.

GST exemption on upfront lease amounts applies when the premium is determined upfront, even if payable in instalments.
GST exemption on upfront amounts for long-term leases of industrial or financial infrastructure plots applies where the amount is determined upfront, irrespective of whether it is paid in one or more instalments; this covers amounts called premium, salami, cost, price or development charges for leases granted by State government industrial development bodies or entities with majority government ownership to industrial units or developers.

Seed certification tags exempt within seed testing and certification; external supply of tags treated as taxable goods.
Supply of seed certification tags provided by State Seed Certification Agencies to seed producers is an element of the composite supply of seed testing and certification and is exempt under the Notification for government testing/certification services required under law. Conversely, tags procured by agencies from other departments or manufacturers are treated as a supply of goods subject to GST, with tariff classification determined by the tag's predominant material.

MEIS for shipping bills: three month window to file claims from date of EDI upload to DGFT before late cuts apply.
Customs has transmitted shipping bills with HS codes harmonized and notified late to the DGFT server, enabling exporters to apply for MEIS; exporters may rely on the handbook provision allowing three months from the date of EDI shipping bill upload to DGFT to file MEIS claims before late cut provisions apply, and remaining shipping bills will be transmitted and made available when received.

Online complaints module for AEO and DPD clients enables filing and tracking DPD-related complaints via the DPD JNCH website.
An online complaints module on www.dpdjnch.com enables AEO and DPD importers or their authorised customs brokers to file complaints limited to DPD matters by using the Complaints > Write tab, providing contact details, selecting the concerned agency, and uploading supporting documents; complainants can monitor status via the Complaint View tab and escalate issues to the Deputy Commissioner in charge of the AEO/DPD Cell via the provided e-mail.

Transhipment procedures for gift shipments clarified; bond, manifest, sealing, screening and acknowledgement requirements set and recordkeeping enforced.
Transhipment of gift consignments under CBE XII is permitted to nearby courier terminals outside the Northern Zone subject to the Transhipment Regulations. Authorized couriers must execute a Transhipment Bond equivalent to monthly average or projected gift shipment value, file Cargo Transfer Manifests or applications approved by the proper officer, seal and x ray consignments, debit bond value pending destination Customs acknowledgement, and maintain records; a fee per application is chargeable.

Non-requirement of hard copy submissions for Advance Authorisation and EPCG applications; online uploads suffice and RAs will process.
Non-requirement of hard copy submissions for Advance Authorisation and EPCG Authorisation is mandated: exporters must upload prescribed supporting documents via the ECOM module using the new upload facility so that Regional Authorities will examine and process applications on the basis of online filings and issue authorisations within the laid down timelines; RAs may raise online deficiency letters where documents are missing and exporters should reply online and by email for prompt processing.

Administrative review of adjudication orders to improve order quality and require corrective action and reporting by adjudicating authorities.
Addl. DGFT-level administrative reviews will be conducted for selected adjudication orders within appellate jurisdiction as an advisory oversight to correct deficiencies in reasoning, quantification of contraventions, analysis of submissions, and natural justice compliance. Regional authorities must upload all orders to the DGFT website; the Directorate will identify orders quarterly for review, receive observations from reviewers, and require adjudicating authorities to implement and report corrective action. This process is administrative and does not alter the quasi-judicial proceedings.

Construction services tax rate revision clarifies acceptance of option forms by assessing officers under the extended deadline.
Revision of tax rates for construction services required registered taxpayers in ongoing projects to exercise the Annexure-IV option within the extended time limit up to 20.05.2019. The option is to be addressed to the concerned jurisdictional commissioner, and applications addressed to the Commissioner, Commercial Tax, Uttar Pradesh, when submitted before the concerned assessing officer, must be received and processed according to rules. Field officers were instructed not to insist on submission at headquarters and to ensure strict compliance.