Rectification of Invoice Mismatch extended to shipping bills up to 31.07.2019; IGST Refunds Week and outreach announced.
The Board extended an officer assisted rectification facility to correct Invoice Mismatch (SB005) and related errors for Shipping Bills filed up to 31.07.2019, covering GSTN Number Mismatch (SB003), EGM Stuffing errors (SB002), Shipping Bill mismatches (SB001) and Gateway EGM Error (SB006). Customs announced an IGST Refunds Week from 09.09.2019 to 21.09.2019 and will conduct outreach programmes to clear pending IGST refunds and assist stakeholders in availing the rectification mechanism.

IGST refunds verification mechanism extended; exporters must reconcile GSTR-1 and GSTR-3B and furnish CA certificate.
The interim IGST refund procedure previously applicable for an earlier period is hereby extended mutatis mutandis to Shipping Bills filed in the subsequent annual period to address GSTR-1 and GSTR-3B payment-mismatch transmissions. Exporters must reconcile cumulative IGST payments between GSTR-1 and GSTR-3B as per the earlier guidelines, and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the mechanism and IGST actually paid on exports; the notice requires dissemination to trade and treats implementation as a standing order for officers.

IGST refunds verification requires exporters to reconcile GSTR 1 and GSTR 3B for Apr 2018-Mar 2019 and submit C certificate.
The notice extends the interim mechanism of Circular 12/2018 to shipping bills filed in April 2018-March 2019, requiring comparison of cumulative IGST payments in GSTR 1 and GSTR 3B where GSTN-to-Customs transmission failed due to payment mismatches. Exporters must reconcile the payments and furnish the C certificate confirming no discrepancy between refunded IGST and actual IGST paid for that period by 30th October 2019.

UIN recording waiver extended; suppliers must provide attested invoice copies and implement invoice recording mechanisms before the deadline.
Extension of the UIN recording waiver is effected by substituting the period in paragraph 7 of the original circular with the extended period; eligibility for the waiver requires that copies of invoices be attested by the authorized representative of the UIN entity and submitted to the jurisdictional officer. Trade notices should publicize the corrigendum and retail entities must put in place a mechanism to record UINs in supply invoices; implementation difficulties are to be notified to the Board.

Amendment to export incentive schedule corrects HS classification and removes coir carpets from RA description-matching requirements.
Correction to Appendix 3B Table 2 replaces the ITC HS classification for the MEIS entry covering Carpets and Floor Coverings of Coir, and removes that item from the Annexure requiring description-matching by Registrating Authorities. The amendment harmonizes the Appendix with the ITC HS 2017/ Customs Tariff Schedule and clarifies that Registrating Authorities need not perform description matching for this entry when processing MEIS applications.

Exception to monetary limits for filing appeals permits filing on merits in identified organised tax evasion cases by special order.
Notwithstanding any circular prescribing monetary limits for departmental appeals, the Board will permit filing of appeals on merits as an exception where it issues a special order directing appeal in cases involving organised tax evasion activity involving bogus capital gains/loss schemes on penny stocks.

Legacy dispute resolution scheme grants prescribed relief and full waiver of interest and penalty for eligible legacy tax liabilities.
The Scheme provides an automated, tiered settlement framework for legacy Central Excise and Service Tax disputes: specified proportionate relief based on known duty amounts for cases in adjudication, appeal, confirmed demands and quantified audit/investigation findings; full waiver of interest and penalty; separate declaration and payment obligations with lapse on non payment; deemed or actual withdrawal of appeals followed by issuance of a discharge certificate constituting final closure, subject to defined eligibility exclusions and limited re opening for false voluntary disclosures.

Anti-profiteering screening committee nomination of a state government representative under Uttar Pradesh GST rules.
Nomination of a State Government representative to the Uttar Pradesh Anti-Profiteering Screening Committee constituted under Rule 123(2) of the Uttar Pradesh GST Rules, 2017. The Committee is the State Level Screening Committee for anti-profiteering matters and consists of one State Government officer nominated by the Commissioner and one Central Government officer nominated by the Chief Commissioner. Ms. Yashu Rustagi, Additional Commissioner, Commercial Tax/State Tax, Uttar Pradesh, is nominated as the State Government representative.

GST refund processing: special mela to expedite pending refunds and prioritise MSME claims within prescribed timelines.
A Special Refund Mela will run from 01.09.2019 to 22.09.2019 to dispose of GST refund claims pending as on 23.08.2019 on or before 22.09.2019. Special attention will be given to refunds filed by MSME applicants whose annual aggregate turnover in the preceding financial year did not exceed Rs. 2 Crores; eligible claimants are requested to utilise this opportunity and Trade & Industry Associations are asked to inform their members.

IGST export refunds: SB005 rectification mechanism extended to permit invoice mismatch corrections and refund processing.
Extension of the SB005 alternate mechanism allows rectification of invoice mismatches affecting IGST export refunds for Shipping Bills within the covered filing period; exporters should avail the rectification facility with prescribed documentation and may contact designated Customs Drawback/Export officials for assistance, while Customs Brokers and trade associations are requested to publicize the notice.

Manual selection for complete scrutiny sets thresholds and conditions and requires administrative approvals for intelligence-referred cases.
Rules set parameters for manual selection of returns for Complete Scrutiny: recurring additions in earlier years above specified thresholds and high-value transfer pricing additions where additions are final or confirmed on appeal; cases from surveys if disclosure retracted; assessments following search and seizure; claims of exemption despite cancellation of registration/approval (except where reversed on appeal); and returns flagged by law enforcement/intelligence/regulatory agencies subject to prior administrative approval.

Refund of taxes on airport retail sales enables retail outlets to claim tax refund for supplies to eligible outgoing tourists.
Retail outlets beyond immigration counters at international airports can claim refund of applicable taxes paid on inward supplies of duty paid indigenous goods when those goods are supplied tax free to eligible outgoing international tourists. Refunds are invoice based (not input tax credit), require GST registration, electronic records with an audit trail, and specific supporting documents (passport and boarding pass data, passenger declaration, invoice). Claims are filed monthly or quarterly in FORM GST RFD 10B (manually until online utility exists) with undertakings, GSTR 3B/GSTR 2A copies; officers validate via portal and GSTR 2A and sanction refunds with prescribed procedures and recovery measures.

GST exemption ceiling for RWA subscriptions limits taxability; exceeding the ceiling renders the full maintenance charge taxable.
Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used.

Direct Port Delivery eligibility: AEO or compliant high-volume importers may access DPD subject to operational conditions and disclosures.
Guidelines set eligibility for Direct Port Delivery (DPD): AEO Tier I-III holders or importers with a clear compliance record and specified container import volume qualify, with Chief Commissioner discretion to relax volume benchmarks for deserving cases. Exclusions cover recent mis-declaration or diversion cases, prosecutions under the Customs Act, consignments under mandatory full examination, and predominant LCL importers. Conditions require consignments to be fully facilitated or not examined, importers to open PD accounts and arrange their own transport, and compliance with zone-prescribed procedures. Annexure-A prescribes application details and undertakings including 24-hour clearance, advance bill filing and duty payment, cooperation with scanning and declaration of no adverse five-year compliance history.

Line of Credit conditions require majority Indian sourcing, EDF declaration and specified utilisation for financed projects.
A Government of India-supported Line of Credit (LoC) of USD 800 million from Exim Bank to the Republic of Maldives finances eligible exports of goods, works and services, with at least 75 per cent of contract value to be supplied from India and up to 25 per cent procured outside. The Agreement is effective from August 20, 2019, with a terminal utilisation period of 60 months after scheduled project completion. Shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use own funds or EEFC balances for commissions, subject to realisation and AD Category I bank compliance. The directions are issued under FEMA powers.

Pre shipment inspection agency recognition reopened for applications; specified documentation and office lease proof required for consideration.
The Directorate General of Foreign Trade invites applications for recognition or extension of recognition as Pre shipment Inspection Agencies (PSIA), reopening consideration for certain late applications after an Inter Ministerial Committee decision. Eligible applicants under Appendix 2G with validity up to June 2020 may apply by the specified deadline, submitting ANF 2L details of instruments/explosive detectors, two hard copies, stated areas of operation, and lease agreements for head and branch offices, via the designated email and physical address to the R&I Section, Udyog Bhavan, New Delhi.

Legacy dispute resolution scheme offers staged relief, waiver of penalties and discharge on payment and withdrawal of appeals.
Sabka Vishwas Scheme, 2019 provides a time bound mechanism to settle legacy Central Excise and Service Tax disputes by fixed reliefs and waivers. Reliefs are percentage reductions tied to the known duty amount, full waiver of interest and penalty is provided, and voluntary disclosures require full payment. Payment and withdrawal of appeals (or deemed withdrawal) lead to issuance of a Discharge Certificate conclusively closing the matter, subject to limited reopening for false voluntary disclosures; eligibility, exclusions, adjustment of pre deposits and input credit, declaration per case, and a thirty day payment timeline are prescribed.

Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes.
The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.

IGST refund processing requires correction of EGM and invoice/GSTN mismatches for exporters to secure refund credit.
Refund of IGST on exports is contingent on correct EGM/Gateway EGM filing and reconciliation between GST invoices and Shipping Bills; EGM errors and Gateway omissions (USB006) block migration from IGST Temporary Scroll to Final Scroll and prevent refund. Exporters facing SB003 or SB005 must provide self certified GSTR 1/Table 6A, GSTR 3B and a Concordance Table; manual officer interface processing is available only for Shipping Bills filed up to 31.07.2019. Incorrect PFMS/bank details must be corrected with supporting bank and IEC documents.

IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation.
The interim solution of Circular 12/2018-Customs is extended mutatis mutandis to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.