Proper officer designation corrected for mobile squad tax officers under the Uttar Pradesh GST framework.
Clerical omission in an office order designating Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in the Mobile Squad Unit as proper officers under specified provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 was corrected. Serial No. 7 is to be read as including Section 127 along with Sections 54, 67(11), 68, 70, 126, 129 and 130, and the earlier office order stands amended to that extent.

Forgery of administrative order invalidates cancellation claim; original export notification remains in force.
A forged Office Order purporting to cancel DGFT Notification No.26/2015-2020 on the export policy for Beach Sand Minerals has been identified as not issued by DGFT. The original Notification remains operative and unamended, and the forged document should not be entertained or relied upon for any purpose.

Aadhaar delinking procedure requires RCC verification and ADG(S)-1 initiated ITBA delinking with e-filing and stakeholder notifications.
The SOP mandates that RCCs classify Aadhaar-PAN grievances, collect grievance letters, contact details, PAN and Aadhaar documents and audit logs from PAN service providers and ITBA, prepare an analysis report, and forward cases requiring action to the O/o Joint Director(S), ADG(S)-1 team. ADG(S)-1 will initiate Aadhaar delinking via ITBA after verification and coordinate with the e-filing team, taxpayers, service providers and originating RCCs to effect database refreshes and any subsequent allotment or restoration actions.

Auto-registration of IEC holders enables simplified ICEGATE access, email delivery of PGA-uploaded LPCO IRNs and consignment alerts.
Auto-registration on ICEGATE allows IEC holders to be registered using GST-provided email addresses, eliminating the digital signature requirement for information-only access; PGAs will upload LPCOs to eSANCHIT and IRNs will be sent to beneficiaries via the registered email. Beneficiaries who file declarations on ICEGATE will still need a digital signature. Registered users receive consignment enquiries, PDF declarations, and can reply online to Customs queries, including those from post-clearance audit, reducing the need for physical submissions. Field formations must prompt immediate registration and issue trade notices.

Paperless LPCO submission via eSANCHIT mandates PGAs to upload authorizations, disabling beneficiary uploads after cut-off.
The circular mandates paperless processing of LPCOs via the eSANCHIT platform, expanding PGA upload responsibilities to additional PGAs and LPCO types. IRNs for PGA-uploaded LPCOs will be communicated to beneficiaries at their ICEGATE-registered email addresses. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date; PGAs must upload LPCOs issued during the 15-day pre-cut-off window and may upload earlier LPCOs to enable beneficiary use.

Technical glitch relief: taxpayers may seek redress for portal failures via service tickets and nodal officer applications.
Taxpayers unable to complete mandatory electronic transactions due to technical glitches on the MAHAGST portal may seek redress by creating a service ticket and submitting a prescribed application to the designated nodal officer (Annexure A). Each grievance must be filed separately, identify the affected module (Annexure B), and include contemporaneous evidence of bona fide attempts to comply (service ticket, screenshots, correspondence). The nodal officer verifies and forwards recommendations to the authority for IT redressal, and dissatisfied taxpayers may escalate to divisional supervisory authorities. Non-technical causes and legal/procedural issues are excluded.

Customs law reform: call for stakeholder suggestions on duty, exemptions, tariffs and import export procedures ahead of budget.
The notice invites stakeholders to submit suggestions for Customs-related tax proposals for the forthcoming Union Budget, covering amendments to the Customs Act, duty rates, duty exemptions, tariff descriptions, revenue augmentation measures and import-export procedures; submissions may be made directly, by email or fax and must be received by the deadline specified in the notice.

Air cargo transhipment procedures at NSCBI Airport require CTM and TP filings, Customs supervision, and bond debits.
Procedures require filing a Cargo Transfer Manifest (CTM) and obtaining Customs approval before transhipment; cargo must be segregated and escorted by Customs Preventive Officers, released without routine physical examination except on intelligence, and the carrier's Transhipment Bond debited at the gateway and re credited upon destination acknowledgement through EDI (ICES 1.5) Gate In processing.

Priority Out of Charge facility cancelled; automated Turant Customs queuing now governs Bills of Entry clearance and AEO priority.
Cancellation of the Priority Out of Charge facility is effected because OOC of Bills of Entry will be processed through the automated online registration and queuing mechanism in ICES under Turant Customs, which already provides for AEO consignment priority; Public Notice No. 133/2018 is rescinded with immediate effect.

Transhipment at NSCBI Airport: new SOP provides detailed processing guidelines for all types of cargo.
The notice implements SOP No. 01/19 establishing detailed procedural guidelines for processing all types of transhipment cargo at the Air Cargo Complex, NSCBI Airport, Kolkata, and directs stakeholders to follow the specified workflows; it provides the Deputy/Assistant Commissioner of Customs (Transhipment) as the operational contact for queries.

Mandatory eSANCHIT uploads required; digitally signed export supporting documents must be filed electronically, hard copies disallowed.
Exporters, authorized persons and customs brokers must upload digitally signed supporting documents on eSANCHIT via ICEGATE at the time of filing the Electronic Integrated Declaration (shipping bill); hard-copy supporting documents are not permitted. The procedure follows the import eSANCHIT process, allowing digital-signature uploads on ICEGATE or use of service centres, and applies to all exports under ICES. Difficulties in implementation should be reported to the Joint Commissioner of Customs (Docks - Administration).

Mandatory eSANCHIT uploads required: digitally signed export supporting documents must be uploaded; hard copies prohibited.
Exporters, customs brokers and other stakeholders must upload digitally signed supporting documents on eSANCHIT at the time of filing shipping bills; hard copy supporting documents will no longer be accepted. This mandatory requirement supersedes earlier regulations and converts the prior voluntary facility into a compulsory paperless processing requirement across EDI locations.

Additional-place account maintenance may be centralised at the principal business location upon written intimation, while input credit remains conditional.
Principals and auctioneers must declare warehouses used to store tea, coffee, rubber and similar auction goods as additional places of business. Books for each place are ordinarily maintained there, but may be kept at the principal place of business where difficulties arise, after written intimation to the jurisdictional proper officer. Input tax credit remains subject to other applicable conditions and applies where the auctioneer claims credit on supplies from the principal and the goods are supplied only through auction.

Proper officer powers under GST: Intelligence wing to conduct inspections and handle all follow-up adjudication and appeals.
The circular authorises officers of the Intelligence wing, already notified as proper officers, to exercise proper officer powers in respect of inspections they conduct and directs that the Intelligence wing shall undertake all follow-up actions arising from those inspections, including assessment, re-assessment, adjudication, appeal and review, with senior Intelligence officers issuing instructions to subordinates to ensure continuity of case processing within the wing.

Intelligence-based tax enforcement: centralized approval, risk-based inspections, and calibrated penalty protocols to reduce harassment.
The Enforcement wing is renamed Intelligence Wing and must conduct intelligence-led, risk-based investigations: investigation files prepared by Investigation, Data, Technical and Survey cells require scrutiny by Joint Commissioner (Intelligence) and approval by the Commissioner before inspections under sections 67/68 may be authorized in FORM GST INS-01; inspections must be prudent, team composition and timing controlled, and actions subject to Commissioner-imposed conditions under section 5(1) of the TNGST Act.

Power to arrest under the CGST Act requires attention to Supreme Court directions in ongoing High Court challenges.
Power to arrest under Section 69 of the CGST Act, 2017 was the subject of divergent views among High Courts, prompting the Supreme Court to indicate that the legal position required clarification. Field formations were directed to bring these Supreme Court directions to the notice of the High Court in all matters where the validity or application of Section 69 is challenged.

Custodianship extension granted for CFS subject to cost recovery payments and compliance with cargo handling regulations.
Extension of custodianship to M/S Sravan Shipping Services Pvt. Ltd., CFS II is granted for ten years until 26.05.2029, expressly subject to payment of cost recovery charges and compliance with the Handling of Cargo in Customs Area Regulations, 2009 (as amended) and instructions or guidelines issued by the Board/Custom House.

Scrutiny of self-assessed GST returns: notice, response periods and assessment steps for unresolved discrepancies under SGST rules.
Proper Officers must scrutinize 2017-18 self-assessed GST returns for escaped or under-assessed outward supplies, incorrect rates, ineligible exemptions or input tax credits, issue Form GST ASMT-10 quantifying tax, interest and other amounts and allow up to thirty days for response; if unrectified, proceed to determine tax and dues or, for fraud, initiate penal assessment. Pending online processes, manual DRC-01/DRC-02 notices shall follow and unresolved cases culminate in DRC-07 adjudication with tax, interest and prescribed penalty; GSTR-9 rectification will be accepted where it corrects defects.

Project Imports registration: electronic project and PI bond registration required for filing import declarations across ports, project number mandatory.
The new Project Imports module requires electronic Project Registration (license-style with PI scheme code and mandatory PI bond), registration of a national provisional bond coded PI usable at any port, and filing of Bills of Entry that quote the generated project number and item serials so that item-wise debits post to the project ledger; finalization of BEs and re-crediting of bonds will use existing FAO/FDC workflows. Migration of all live and future projects to the system is compulsory.

e-SANCHIT requirement: exporters must upload digitally signed supporting documents at time of shipping bill filing, hard copies not accepted
The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 require exporters and customs brokers to upload digitally signed supporting documents on e-SANCHIT at the time of filing Shipping Bills; hard copies of supporting documents will not be accepted and the directive is to be treated as a Standing Order for officers and staff.