Risk Management System in imports enables automated self-assessment clearance with targeted assessment or post-clearance audit.
The RMS establishes an automated risk-based clearance regime in ICES/ICEGATE where electronically filed Bills of Entry and IGMs are screened to permit out-of-charge of compliant self-assessed consignments without officer assessment or examination, while selecting others for appraisal, physical examination, or Post-Clearance Audit. AEO importers receive enhanced facilitation subject to Compulsory Compliance Requirements. System-driven bond debits, annexure requirements for SVB and certificates, integration with SWIFT compliance lists, retention of amendment procedures, and a shift from concurrent audit to PCA are operative features; accurate B/E data and document submission are mandated for facilitation.

Concessional import duty for EOUs updated to align with current trade policy and GST, affecting exemptions and bond requirements.
Notifications amend customs and central excise provisions governing EOUs/STPIs/EHTPs and DTA units to align with the present Foreign Trade Policy and GST regime. Imported goods may be temporarily cleared without payment of customs duties, IGST and compensation cess (with GST liability governed separately); duty on later DTA clearance is the duty exempted at import; depreciation for capital goods is preserved; redundant references and superseded provisions are removed; job worker GST registration and a revised B 17 bond with GSTIN references are mandated while existing bonds remain valid.

E-way bill verification compliance must be intensified; officers must report weekly status or face appraisal consequences.
The circular directs that officers assigned to e-way bill verification must increase frequency and coverage of checks of consignments and accompanying documents, and require submission of weekly status reports; verification performance will be monitored and non-compliance will affect officers' appraisals, stressing verification as a routine enforcement duty to protect return-filing compliance and State revenue.

Refund entitlement for CSD: invoice-based fifty percent tax refund with quarterly Form RFD-10A filing and specified documentation.
CSD entitlement is fifty per cent of State, Central and Integrated tax on inward supplies subsequently supplied to unit canteens or authorized customers. Refunds are invoice-based, filed quarterly in Form GST RFD-10A with an undertaking, declaration of no prior claim, GSTR-3B and GSTR-2A copies, attested invoices not in GSTR-2A, and bank details. The proper officer must acknowledge within 15 days, may issue one complete deficiency memo within 15 days, validate GSTIN and returns on the portal, and sanction fifty per cent per tax head by Form GST RFD-06 with payment advice in Form GST RFD-05.

External Commercial Borrowings end-use relaxation allows resolution applicants to raise ECBs to repay rupee term loans under approval route.
The Reserve Bank permits resolution applicants under Corporate Insolvency Resolution Process to raise ECBs, excluding borrowings from branches/overseas subsidiaries of Indian banks, for repayment of rupee term loans of the target company under the approval route; proposals must be routed through Authorised Dealer Category I banks to the Foreign Exchange Department, Central Office, Mumbai, and all other ECB provisions remain unchanged.

Activation of ANF 3D e com module enables MEIS claims for courier and postal shipments; no application fee applies.
Activation of the ANF 3D e commerce application module on the DGFT portal permits filing of MEIS claims for courier and postal exports; no application fee is required for ANF 3D filings, and for exports prior to the amended form's publication late cut provisions will be applied using the date of publication as the relevant date.

Container exit controls: CFSs prohibited from issuing LEO on seal-intact certification; parking plaza processing required.
Officers at Container Freight Stations shall not register shipping bills or issue Let Export Orders for self-sealed containers solely on the basis of a 'seal intact' certification from parking plaza officers; export documents and RFID seal verification must be processed through the parking plaza and terminal TOS, and only containers selected for open examination or showing seal mismatch may be processed for LEO at CFS.

AEO vehicle access for container scanning permits accredited importers to take DPD containers to a drive-through scanner with customs endorsement.
When the mobile scanner at the port terminal is non functional, AEO importers (T1, T2, T3) whose DPD DPD containers are selected for scanning may use their own vehicles to evacuate containers to the Drive Through Scanner upon Customs endorsement of the Delivery Order after AEO verification. AEO T1 importers must furnish a bond equivalent to the goods' value at the terminal boarding office; bond cancellation follows a scan clean report and Customs out of charge. If CONCOR is the authorised rail carrier, it may transport containers to the DTS against an Import Continuity Carrier Bond, with suspicious scans requiring transfer to the importer's chosen CFS for detailed Customs examination.

AEO Programme digitisation: online AEO T1 portal launched; manual filing allowed until transition cutoff to online system.
The document establishes an online portal (aeoindia.gov.in) for AEO T1 applications where applicants register, verify via OTP, complete Annexure I and II, upload documents and a declaration, preview and submit; submissions go to Customs officers for scrutiny, then to a Zonal AEO Programme Manager for approval or rejection, and on approval are forwarded to the Directorate for electronic certificate generation. Manual filing remains permissible concurrently until the transition cutoff to the online system.

IGST refund restriction: exporters who availed specified duty exemptions must export under LUT or report and repay refunds.
Amendment disqualifies exporters from claiming refund of IGST on exports if they have availed specified exemption notifications for deemed exports, supplies to merchant exporters, EOUs, Advance Authorisation and EPCG receipts, except where linked to the Export Promotion Capital Goods/Goods Scheme; affected exporters must export under LUT and those who already received refunds must report to Customs and jurisdictional GST authorities and repay the refund after consultation.

Uniform implementation of GST clarifications mandates state adoption of central circular updates for consistent tax administration.
Tripura directs state tax officers to adopt and apply the central GST clarifications issued in Circular No. 88/07/2019 GST, aligning prior state circulars with those central instructions to ensure uniform implementation of the GST law across field formations under the administrative powers of the Tripura State GST Act.

Public Interest Director performance review required for tenure extension, with equal internal and external evaluations and disclosure.
Performance review is required for extending a Public Interest Director's three year term by another three years. The Nomination and Remuneration Committee must frame and periodically review a performance policy, providing for equal weight internal and external evaluations; internal reviews are annual by all board members, and external reviews are conducted in the PID's last year by an independent consultant. Evaluation results, recorded in a standardised format, must be disclosed in the annual report and website. NRCs recommend extensions to the governing board based on combined evaluations; applications for extension must include attendance records and reasons, including disclosures regarding conflicts of interest.

Empanelment of chartered engineers for valuation of second hand machinery with prescribed Form B reports and capped professional charges.
Three named chartered engineers/firms are empanelled for valuation of second hand machinery and other goods within the Commissionerate of Customs, Mangalore, for one year. Empanelled engineers must submit half yearly self appraisal reports and provide inspection reports in Form B with detailed machine, importer and documentary information, photographs, and evidence of qualification or DGFT/Customs empanelment. Professional charges are Rs. 5,000 or 0.5% of assessed value, whichever is higher, capped at Rs. 15,000.

IGST export refund errors: ensure timely filing and matching of local and gateway EGMs to enable automated refunds.
Automated IGST refund processing is hindered by non-filing/late filing and mismatches between local and gateway EGMs and by non-filing of stuffing reports for LCL consignments. Originating ICD/CFS custodians, carriers and shipping lines must file local EGMs online before movement, maintain container-wise tally sheets linking previous and new containers and shipping bill details, and ensure gateway EGMs or supplementary EGMs are filed to permit integration. Persistent non-compliance by Customs Cargo Service Providers may attract penalties and regulatory enforcement; export verification remains a condition for refunds.

Manual GST refund procedure extended in Uttar Pradesh until online refund module becomes available.
Manual refund procedure under GST in Uttar Pradesh has been extended until 30 June 2019 pending availability of the online refund module on the GSTN portal. The Government Order dated 23 February 2018 and its corrigendum dated 21 March 2018 continue to govern the manual refund framework, and all other terms and conditions remain unchanged.

Extension of filing deadline for FORM GST TRAN-1 granted to registrants affected by portal technical difficulties.
Extension of time to submit FORM GST TRAN-1 is granted for a class of registered persons who could not file by the due date because of technical difficulties on the common portal; the Commissioner, acting on Council recommendations and under the relevant rules and Act, supersedes an earlier order except as to actions already done or omitted, limiting the extension to cases recommended by the Council.

Suspension of registration under RGST now relieves taxpayers from routine compliances during cancellation proceedings; final return still required.
Amendments update Circulars No. 05/2018 and No. 10/2018 to reflect the RGST (Amendment) Act, 2018: payment period for taxes and penalties on detained goods is extended from seven to fourteen days with corresponding revisions to FORM GST MOV-08 and MOV-09, and section 29 is amended to provide for suspension of registration during cancellation proceedings so that field formations may refrain from issuing notices for non-filing of returns while the requirement to file a final return remains unchanged.

Manual refund procedures extended for GST refund claims until the online module becomes available on the GSTN portal.
Manual refund procedures under the Uttar Pradesh GST framework were extended for claims relating to zero-rated supplies, inverted duty structure, deemed exports, and excess input tax credit in the electronic cash ledger. The earlier manual refund system had been continued through successive government orders, and the period was further extended up to 30 June 2019 pending availability of the online refund module on the GSTN portal. The communication also directed circulation of the memorandum to district treasury officers and compliance by subordinate officers.

MEIS e commerce application format revised: mandatory online filing, separate applications per export point, and documentation requirements.
Amendment substitutes ANF 3D for MEIS e commerce exports, mandating online filing via DGFT e Com module, separate applications by export year and by each foreign post office/airport (max 50 shipping entries per application), inclusion of CA certificate (Enclosure A) and, for exports before 03.05.2016, landing certificate (Enclosure B), no application fee, and specified rules for realized FOB, entitlement calculation, late cut treatment tied to publication date and applicable HBP provisions.

Limitation period under DVAT requires completion of pending 2014 15 Annexure and Form 9 assessments before expiry to prevent time bar.
Immediate completion of pending Annexure 2A 2B mismatch assessments under DVAT and Central Form 9 assessments under CST for FY 2014 15 is mandated, as the four year limitation period under the DVAT regime expires on 31.03.2019. Assessing Authorities/Ward Incharges must finalise cases in accordance with the relevant Act and Rules before the deadline; Zonal Incharges are to monitor progress. Individual Assessing Authorities/Ward Incharges will be held personally responsible for revenue loss arising from failure to complete assessments within the limitation period.