IGST refund claims procedure for sanction where GSTN records are not transmitted; stakeholders must follow prescribed Board guidance.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to Customs EDI/DG Systems must follow the procedure set out in the referenced Board circular; stakeholders are directed to apply that procedure and to report any difficulties in implementation to the issuing office.

Refund eligibility and procedures clarified for zero rated supplies, cess credit use, and return filing requirements under GST.
Refund procedures: ISDs, composition taxpayers and non resident taxable persons may claim electronic ledger refunds without filing FORM GSTR 1 or FORM GSTR 3B, relying instead on their class specific GSTR returns. Exporters who misreported zero rated supplies in GSTR 3B but correctly recorded them in GSTR 1 may claim integrated tax/cess refunds up to the aggregate declared in the relevant GSTR 3B columns for the period. Compensation cess credit on inputs used for zero rated supplies may be refunded when supplies are under bond or LUT, but cannot be used to pay integrated tax where law restricts cess utilization to cess liabilities on outward supplies. Restrictions preventing exporters from paying integrated tax where suppliers availed specified notification benefits apply only to direct procurements from such suppliers. Exporters of exempted or non GST goods need not furnish bond or LUT to claim refunds of unutilized input tax credits, subject to other statutory compliance.

Refund processing drive: coordinated jurisdictional and PAO action to expedite manual filing and sanctioning of claims.
A Special Drive mandates coordinated action by jurisdictional Deputy/Assistant Commissioners, state counterparts and PAO offices to clear refund pendency; designated nodal officers will address assessees' issues in real time. Taxpayers must continue manual filing despite GSTN routing; certified invoice copies are acceptable for sanctioning. Field formations must pursue online applications even without hardcopies. Technical defects in RFD 1B submissions are under rectification and refunds below a minimal threshold are to be rejected except when payment was from the electronic cash ledger.

GST refund clearance: special fortnight drive to process pending claims; submit hardcopy and comply with deficiency memos promptly.
A targeted GST refund clearance drive will run from 31 May to 14 June 2018 to process refund applications filed up to 30 April 2018; all Divisions and Seva Kendras will prioritise pending claims. Taxpayers must file refund applications online and submit the manual/hardcopy with supporting documents to the jurisdictional Division; those who have not done so should immediately approach the Division. Recipients of Deficiency Memos must promptly comply to facilitate disposal and payment, and trade associations are asked to notify their members.

IGST refund validation allows conditional sanction pending CA certificates or payment, subject to post-refund audit.
Sanction of pending IGST refunds is conditioned on reconciling IGST mismatches between GSTR-1 and GSTR-3B that blocked GSTN transmission. Exporters with no short payment will be listed for GSTN transmission and must submit a Chartered Accountant certificate to the port Customs office and jurisdictional GST office confirming no discrepancy. Exporters with short payment must liquidate the shortfall via subsequent GSTR-3B payments, submit proof of payment (and CA certificate where required), give an undertaking to return incorrect refunds, and will be included in GSTN transmission lists once compliant.

Integrated tax on imported warehoused goods is payable at final clearance for home consumption, not on in-warehouse transfers.
Integrated tax on imported goods deposited in a customs bonded warehouse is levied at final clearance for home consumption (ex-bond bill of entry) rather than at the time of transfer/sale while warehoused; value additions during warehousing form part of the value for IGST, and valuation will be the higher of transaction value at clearance or the into-bond valuation under section 3 of the Customs Tariff Act.

Paperless processing under SWIFT postponed; interim IRN linkage requires physical document production to Out of Charge Officer.
Implementation of paperless processing under SWIFT is postponed to allow creation of a mechanism to link the Image Reference Number (IRN) without recalling Bills of Entry. Until that mechanism is ready, DPD importers follow existing DPD procedure, while other importers must generate IRN and present the original document with the IRN to the Out of Charge Officer, who will record the IRN in his remarks; feedback is to be sent to designated EDI and Appraising Main officials.

Direct Port Delivery procedures clarified to streamline importer, terminal and shipping line obligations for container clearance and sampling.
This compilation consolidates the regulatory framework for Direct Port Delivery at JNCH, detailing DPD eligibility and registration, documentation and unique DPD code issuance, responsibilities of port terminals, shipping lines, Customs and CFSs for verification and release (including OOC and delivery order checks), advance intimation requirements, operation of a DPD Facilitation Centre, procedures for scanning, sampling and examination, contingency handling for delayed, damaged or PGA-subject containers, and use and monitoring of "No Use Bonds."

IGST refund transmission blockage: interim procedure allows refunds upon payment reconciliation, CA certificates, and audit safeguards.
Sanction of pending IGST refunds is blocked where records were not transmitted to Customs EDI due to mismatches between GSTR 1 and GSTR 3B, caused by mis classification or short payment of IGST. An interim procedure allows transmission and sanction subject to exporters remedying shortfalls, submitting proof of payment or a chartered accountant certificate, and providing undertakings; non submission affects future refunds. Compliant GSTIN lists will be forwarded to enable record transfer and refunds, followed by post refund GST audit to detect and address any excess refunds.

IGST refund transmission issue: interim procedure allows conditional sanction pending CA certificates or shortfall payments.
Sanction of pending IGST refunds is blocked where GSTN failed to transmit records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B caused by mis declaration or short payment. An interim procedure allows conditional sanction: where no short payment exists, GSTN confirmation and a CA certificate to the port Customs office (and GST office) are required; where short payment exists, exporters must pay the shortfall, submit proof (and for larger claims a CA certificate), and give an undertaking. All sanctions are subject to post refund audit and jurisdictional verification.

IGST refund certification: exporters must submit CA certificates and payment proof to secure sanction of refunds
Sanction of pending IGST refund claims where GSTN records are not transmitted is allowed subject to safeguards: exporters with no discrepancy between IGST refunded and IGST paid must submit a Chartered Accountant certificate to the Assistant Commissioner (Drawback & IGST Refund) at the port of export and a copy to the jurisdictional GST office; exporters with short payments must remit the shortfall, submit proof of payment (and where above a threshold, a CA certificate and undertaking) to the same Customs office. Once GSTN transmits records, normal refund procedures and earlier circular provisions for record errors apply.

Nepal-bound container transit permits bonded road movement to rail terminals, with customs supervision, documentation, reconciliation, and no preventive escort.
Temporary customs transit procedure permits containerized Nepal-bound cargo to move by road from Netaji Subhas Dock to designated rail terminals for onward carriage to Birgunj or Biratnagar. Movement requires completed ICCD and port formalities, vehicle endorsement on the ICCD and Transhipment Permit, and transport under an Import Continuity Bond. Customs Preventive Officers supervise loading, storage where rail rakes are unavailable, and wagon loading. Endorsed permits, sealed documentation, and fortnightly ICCD-wise transit statements support reconciliation. No Customs Preventive escort is required.

IGST refund transmission: interim procedure allows record transmission subject to CA certification, payment rectification and post-refund audit.
Pending IGST refunds are blocked where GSTN has not transmitted records to Customs EDI due to mismatches between IGST declared in GSTR-1 and GSTR-3B. An interim procedure requires Customs to identify compliant GSTINs for transmission, requires exporters whose refunds are processed to submit Chartered Accountant certificates and undertakings, and mandates remediation steps and proof of payment where short payments exist. DG (Audit) and jurisdictional GST offices will verify and include these GSTINs in post-refund audits; non-compliance affects future refunds.

IGST refund processing special drive enables expedited submission and clearing of pending export claims via designated contact.
A Special Refund Fortnight was instituted to clear pending IGST refund claims; exporters and brokers are to submit IGST refund claims with required documentation under CBIC Circular No.12/2018-Customs to the designated Assistant Commissioner or via the provided email, with a departmental emphasis on cooperation to enable immediate processing.

IGST refund rectification enables exporters to correct invoice, EGM and GSTIN errors so stalled refunds can proceed.
Administrative notice launching a fortnight special drive to rectify export-related IGST refund claim errors via officer interface, focusing on invoice mismatches (SB005), EGM non-filing or errors, incorrect LUT/IGST declarations, and wrong GSTIN entries (SB003), to enable sanction and disposal of refunds stuck on account of these defects.

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.