Refund of IGST on exports seminar to explain PFMS e PAO refund procedures to exporters and trade stakeholders.
Refund of IGST on exports will be processed via the PFMS portal through the e-PAO (GST-Refunds) mechanism; a seminar at ICD Mulund will explain the procedural steps, documentation and electronic payment flow to entitled exporters and trade stakeholders.

Document management system requirement mandates electronic scanning and coupon payment for customs dockets at Tuticorin port.
All Bills of Entry and Shipping Bill dockets filed at Tuticorin Custom House and St. John ICD on or after commencement will be scanned by a contracted vendor, stored electronically and physically at DMS centres, and require payment of a per docket DMS charge via a duplicate coupon which must be attached to the docket; cleared dockets are to be submitted to the respective DMS centres on the next working day under acknowledgement, after which the vendor will scan, endorse scanned page ranges and store the hard copies.

Paperless processing under SWIFT requires uploading supporting documents on ICEGATE for a designated appraising group in pilot.
Pilot implementation of paperless processing under SWIFT requires upload of supporting documents on ICEGATE for Bills of Entry filed through ICEGATE; Appraising Group 5B is designated for the pilot. Implementation difficulties are to be reported to the Joint Commissioner (Technical), ACC (Import) or the Commissioner of Customs, ACC (Import).

IGST refund on exports requires correct EGM and matched GSTR 1 filings; bank account PFMS validation is essential.
Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962.

IGST refund bank account validation required for PFMS disbursement; EGM error correction necessary to enable final scroll migration.
Validation of exporter bank account details in Customs EDI must match GSTN records for PFMS disbursal of IGST export refunds. Exporters or authorised representatives must submit bank account details as declared for drawback, GSTN-uploaded bank details, an authorisation letter for agents, and a request letter with a cancelled cheque to the IGST Help Desk for same-day updating. Shipping bills with EGM errors will not migrate from the IGST Temporary Scroll to the Final Scroll and will thus block refund processing; exporters must coordinate with the EGM Co-ordination Help Desk and airlines to rectify EGM errors and verify internal compliance such as invoice reconciliation and GST return filings.

Import documentation: Pilot mandates digitally signed supporting documents uploaded to ICEGATE, with IRNs linking to Bills of Entry.
Pilot enables authorized persons to upload digitally signed supporting documents on ICEGATE for Group 5 import Bills of Entry; uploads generate unique IRN/DRN identifiers that must be referenced in a dedicated Supporting Docs table or linked by amendment. Customs and participating agencies will use electronic documents for assessment, manifest closure and Post Clearance Compliance Verification, while certain notified documents still require hardcopy presentation. Upload procedures, PDF/A and digital signature requirements, file limits, IRN/DRN message integration, and a five year original retention obligation are prescribed.

Refund SMS Seva requires claimants to provide mobile and email for automated status notifications during filing.
Launch of a Refund SMS Seva for CRC and SAD refunds requires claimants or authorised persons to submit a functional mobile number and email address with each refund claim so they receive automated SMS updates at every stage of refund processing; operational difficulties are to be reported to the Dy./Asstt. Commissioner of Customs in charge of the SAD Section at JNCH via the specified email and phone.

Refund claim notification via SMS and email enables automated status updates, requiring mobile number and functional email.
JNCH, Nhava Sheva has launched an automated Refund SMS Seva for CRC and SAD refund claims to provide SMS status intimations at every stage of refund processing. Claimants are required to submit a mobile number and functional email address with refund claims to receive these notifications; difficulties should be reported to the Dy./Asstt. Commissioner of Customs, in charge of the SAD Section, via the specified email or phone.

Exporters: self sealing under GST requires registration, premises approval, authorised signatories and ISO compliant electronic seals.
Procedure permits exporters to self seal containers subject to GST registration, advance intimation, premises inspection, and submission of IEC/GSTIN and bank verified authorised signatory details; Commissioner grants permission valid across customs stations until withdrawn. Exporters must use one time bolt REID electronic seals conforming to ISO standards, tag prescribed shipment data to the e seal via vendor applications with non editable upload, declare the e seal serial in the Shipping Bill, and remain subject to risk based Customs inspection and examination norms.

IGST refund on exports: customs to process electronic claims after correct EGM and valid GST returns are filed.
A shipping bill constitutes an application for refund of IGST when a correct Export General Manifest and a valid GSTR 3 or GSTR 3B return are filed; Customs will electronically match Table 6A GSTR 1 export details with shipping bills and, upon verification, credit refunds into the bank account on record. Customs registered bank accounts will be used for payment subject to PFMS validation, proper officers will generate electronic refund scrolls for PFMS transmission, and refunds are to be withheld where jurisdictional Commissioners request withholding or where exports violate Customs Act provisions.

Electronic container sealing: vendors must certify ISO compliance, register seals and link tag IDs to exporters before rollout.
Vendors of RFID tamper proof one time bolt container seals must submit self attested ISO certification from manufacturers to the Director (Customs), CBEC before sales; compliant vendors will be listed on the Board website. Vendors must supply a contract link to manufacturers and notify CBEC on any change. Vendor applications must include prescribed data elements and provide formatted feeds to customs/RMD. Vendors must capture Tag Identification numbers and link them to exporters' IECs at sale; port/ICD systems must validate seals against TIDs. Vendors should publicize reader locations; custodians should facilitate reader deployment. Mandatory adoption deferred to 1 November 2017, with voluntary use earlier where readers exist.

IGST refund procedure requires valid EGM, matching GSTR details and validated bank account for electronic credit to exporter.
Refunds of IGST on exported goods are processed when a correct EGM and a valid GSTR-3 or GSTR-3B are filed; Customs matches Table 6A GSTR I details with shipping bills, processes claims electronically, and credits validated bank accounts via PFMS, using the account on Customs records if necessary. Refunds are withheld upon requests from jurisdictional tax authorities or where exports breach Customs law, and separate guidance for manual shipping bills will follow.

Paperless processing via digitally signed supporting documents enables online submission and mandatory linkage to Bills of Entry after pilot review.
A pilot implements paperless processing on ICEGATE allowing authorized persons to upload digitally signed supporting documents for Bills of Entry processed on ICES. The facility permits voluntary use initially, followed by a mandatory requirement after review. Uploading requires use of access credentials, e SANCHIT, obtaining Image Reference Numbers for documents, and linking documents to Bills of Entry; amendments to link documents after Bill generation must be submitted through Service Centres.

Bank account validation required for IGST export refunds; non-validated or closed accounts risk non-payment, update via PFMS.
Validation of bank accounts in the Public Financial Management System (PFMS) is mandatory for receipt of IGST refund on exports. The shipping bill serves as the refund application where export consignments have departed and an Export General Manifest has been filed, subject to the exporter furnishing a valid Form GSTR-3 return. Exporters with closed or non-validated bank accounts in PFMS will not receive sanctioned refunds and are advised to update and validate account details promptly.

Customs valuation rules amendment clarifies inclusion of costs up to place of importation and excludes certain destination loading charges.
Amendments define place of importation as the customs station where goods are cleared for home consumption or removed to warehouse, and limit transaction value to costs incurred up to that place. Loading, unloading and handling charges at the destination are excluded from the CIF value; only charges incurred to deliver goods to the place of importation are includible. The rules also clarify computation of freight and insurance when only aggregate FOB-plus figures are known and exclude domestic trans shipment costs from transaction value across transport modes.

Export bond/Letter of Undertaking: facility extended to all registered persons for tax-free exports, subject to prosecution-linked exclusions and procedural safeguards.
Facility to export under Letter of Undertaking (LUT) or bond is extended to all registered persons except those prosecuted for specified offences; LUTs are valid for the financial year but may be deemed withdrawn if statutory export time-limit obligations are not met until defaulted amounts are paid. Exporters may furnish downloaded FORM GST RFD-11 to the jurisdictional Deputy/Assistant Commissioner, LUTs/bonds must be processed within three working days or deemed accepted, bonds require accompanying bank guarantees, and running bonds must cover outstanding integrated tax liability with records maintained by the exporter.

Container scanning requirement ensures selected Mulund ICD bound containers undergo scanning and supervised physical examination when suspicious images appear.
Selected Mulund ICD bound containers arriving at Nhava Sheva must be scanned at CSD JNCH; terminal operators and CONCOR must present containers with EIR or SMTP and obtain endorsement after scanning. If scanning is not possible or images are suspicious, containers will undergo full physical examination under the supervision of the designated DC/AC Mulund ICD. CSD JNCH will email scanning outcomes and suspicious images to Mulund ICD and receive examination results; examination officers must enter reports in the system and designated CSD staff will coordinate stakeholders.

Refund of IGST on export: procedures and guidance issued; trade directed to follow CBEC instruction available online.
Refund of tax paid on export is governed by the rules for claiming IGST refund on exported goods. The notice directs trade and customs formations to follow the procedural guidance issued by the central revenue board in its administrative Instruction, which is available on the board's official website and is the authoritative source for the refund mechanism and required documentation.

IGST refund on exports - shipping bill deemed refund application once EGM filed and a valid GSTR return submitted.
Refund under Rule 96 is triggered when the shipping bill is accompanied by a correctly filed Export General Manifest and a valid GSTR-3 or GSTR-3B return; customs will electronically match Table 6A GSTR-I export details with shipping bill data, process eligible IGST claims, and credit refunds to the bank account registered with Customs after PFMS validation, while refunds will be withheld where withholding requests are received or exports violate the Customs Act.

Customs valuation rules clarify inclusion of royalties and transport charges and set procedures for rejecting declared import value.
Customs valuation rules clarify that transaction value means the value under section 14(1); provisos prevent use of provisionally assessed values for identical or similar goods; the residual method is aligned with WTO valuation principles. Rule 10 requires inclusion of royalties, licence fees or other payments tied to a process in the customs value even if the process occurs post-importation, and transport cost expressly includes ship demurrage and lighterage/barge charges. The rejection-of-declared-value provision is framed as a procedural mechanism allowing acceptance after consultation and identifying illustrative grounds for doubt.