IGST refund rectification: officer interface extended to resolve PAN/GSTIN and invoice mismatches, exporters urged to ensure accuracy.
Clarifies that where exporters have entered PAN instead of GSTIN in Shipping Bills, such cases will be treated under the same conditions as SB003 errors because PAN is embedded in GSTIN, and that the officer interface mechanism to rectify SB005 invoice mismatches and other specified errors is extended to Shipping Bills filed up to 30.06.2018; exporters must ensure due diligence and report implementation difficulties to the Assistant Commissioner of Customs.

IGST refund mismatch resolution: officer interface extended to allow rectification of PAN/GSTIN and invoice errors for export refunds.
CBIC directs that PAN-instead-of-GSTIN entries in Shipping Bills causing SB003 errors will be resolved under the same conditions and procedures as SB003/SB005 error resolutions, since PAN is embedded in GSTIN. The officer-interface rectification mechanism for invoice mismatches and other identified errors is extended to cover additional shipping bills to expedite IGST refunds; exporters must check ICEGATE and approach jurisdictional officers for rectification, and the Public Notice functions as a Standing Order for staff.

IGST refund sanction process urged following GSTN-to-Customs data transmission failures; exporters must submit documents for officer-interface processing.
Sanction of IGST refunds pending due to non-transmission of data from GSTN to Customs EDI is being advanced by processing claims through the officer interface. Exporters and customs brokers listed are required to follow CBIC Circular No. 12/2018-Cus and the local Public Notice, submitting all relevant documents so refunds can be sanctioned despite electronic transmission gaps; stakeholder associations should publicize the procedure to expedite compliance and sanctioning.

Refund of IGST on export: Help Desk established to expedite refunds after error rectification for exporters.
A Help Desk has been established to facilitate the IGST refund on export of goods on payment of duty by assisting exporters, customs brokers and other stakeholders to rectify errors and expedite refund claims. The facility is located at the FIEO Marine Building, Willingdon Island, Kochi, operates during specified dates and hours, and provides telephone contacts for in-person assistance and coordination with Customs.

IGST refund assistance: Help Desk established to expedite exporters' pending refund claims and resolve related issues.
A time limited administrative Help Desk has been set up at the Federation of Indian Export Organisation in Bengaluru, staffed by a nominated Customs officer, to provide expeditious assistance to exporters-especially micro, small and medium enterprises-in obtaining sanction of pending IGST refunds on export of goods; stakeholders are invited to use the service and report implementation difficulties to the Commissioner's office.

Tariff transparency requirement: CFSs must publish LCL cargo tariffs and provide e invoicing/e payment or face regulatory action.
Non-disclosure of tariff rates for LCL cargo by CFSs breaches customs regulatory obligations; CFSs must publish LCL tariff schedules on their websites and provide e-invoicing and e-payment facilities. Failure to comply will invite enforcement action under the relevant customs regulatory framework to ensure transparency and enable traders to ascertain charges in advance.

IGST refund facilitation: Help Desks enable exporters to submit documents remotely and resolve refund claim errors.
Help Desks at FIEO and AEPC offices, staffed by nominated Customs officers with necessary infrastructure, will identify specific errors delaying IGST refund claims via ANTARANG and ICEGATE, guide exporters on required documents, and transmit submissions by ICEGATE email to nodal officers at the port of export. The Help Desks will act as an extended office of the port of export so exporters need not visit the port once requisite documents are forwarded for processing.

IGST refund mismatch resolution extended to shipping bills filed up to 30.06.2018 using officer interface for rectification.
Where PAN was entered instead of GSTIN in shipping bills, PAN as embedded in GSTIN will be treated as sufficient for IGST refund claims subject to the conditions of para 2 of Circular 15/2018-Customs. The officer-interface rectification mechanism for SB003/SB005 and other errors in Circulars 05/2018, 08/2018 and 15/2018 is extended to shipping bills filed up to 30.06.2018, with exporters advised to ensure due diligence.

Officer Interface rectification for invoice and GSTIN mismatches extended and exporters must ensure accurate GSTIN and invoice details.
Extension of the Officer Interface alternative mechanism permits rectification of invoice mismatch and invalid GSTIN errors for export shipping bills so affected, enabling correction of discrepancies that impede IGST refund claims; cases where PAN was entered instead of GSTIN are treatable under the same conditions, which apply mutatis mutandis, and exporters are advised to ensure identical invoice details between shipping bills and GST returns.

IGST refund process: SB003 and SB005 rectification extended to enable exporters to resolve shipping bill invoice mismatches.
Clarification provides that IGST refund claims affected by PAN/GSTIN mismatch (SB003) will be resolved under the previously prescribed SB003 utility and conditions, and that the Officer Interface rectification facility for SB005 and other specified errors is extended to shipping bills filed up to 30.06.2018, with exporters urged to ensure due diligence to prevent future mismatches.

IGST refund processing: exporters must submit documents and concordance tables to resolve specified error codes for sanction.
Sanction of pending IGST refunds is being facilitated through a refund drive to address holds caused by error codes SB005 and SB006; affected exporters and customs brokers must submit all relevant documents, including the concordance table, to enable sanctioning via the officer interface, with a circulated list of shipping bills and individual intimations issued to concerned parties.

RFID sealing for bonded warehouse movements mandated, replacing one-time locks and requiring certified seals and data capture.
Extension of electronic sealing requires use of RFID OTLs for deposit into and removal from bonded warehouses where one-time-locks are prescribed; RFID seals must meet ISO 17712:2013 and ISO/IEC 18000-6 Class 1 Gen 2, bear unique serials in a prescribed format, be sourced from CBIC-listed vendors who submit conformity certifications, and be supported by readers and a web-application capturing specified data elements including IEC, transport identifiers, RFID OTL number, timestamps and warehouse/location codes.

IGST refund facilitation: special administrative drive to clear pending export refund claims through error rectification and officer interface.
Administrative drive to clear pending IGST export refund claims by permitting officer-interface rectification of transmission and EGM errors, notably EGM code SB006 for ICDs/gateway ports and error codes SB002, SB003, SB005 (alone or combined). A Refund Cell at Customs House - Pipavav and a special camp at the Commissionerate in Jamnagar will process refunds stuck due to these errors; stakeholders may contact the nominated nodal officer by email for assistance.

IGST refund processing intensified at ICD Mulund during Export Refund Fortnight with dedicated contact and nodal officer support.
An Exports Refund Fortnight at Inland Container Depot Mulund is instituted to intensify disposal of pending IGST refund claims for exports; a dedicated refund cell with an e mail and phone contact is established and specific nodal officers are nominated to assist exporters, brokers and trade members on all IGST refund issues, with implementation difficulties to be reported to the Principal Commissioner of Customs.

IGST refund facilitation launched to enable rectification of error-coded export claims and expedite sanctioning through officer interface.
A targeted administrative drive facilitates sanction of pending IGST refunds for export claims by permitting officer-interface rectification of GSTN-transmitted shipping bill records and correction of EGM error codes (notably SB006 and SB002/SB003/SB005 and their combinations). A Refund Cell at Customs House, Pipavav, and a special camp at the Commissionerate office in Jamnagar will process these cases, and a designated nodal officer is available to assist exporters and stakeholders with difficulties during the drive.

IGST refund processing: treat PAN as embedded in GSTIN and allow officer-led rectification to resolve shipping bill mismatches.
Administrative correction is authorised where PAN was entered instead of GSTIN because PAN is embedded in GSTIN, applying the remedial conditions of paragraph 2 of the earlier circular so officer-mediated rectification can enable processing of IGST refund claims. The officer-interface rectification mechanism for invoice and other mismatches is extended to include additional shipping bills, with exporters warned to exercise due diligence as further extensions are unlikely and field formations directed to publicise the change.

IGST refund facilitation through local Help Desks enables exporters to submit documents remotely and avoid visiting export ports.
Creates temporary Help Desks at specified FIEO and AEPC offices to expedite IGST refund claims by receiving claim status from the Directorate of Systems via Antarang, identifying errors, advising exporters on required documents, and collecting submissions. Customs officers at Help Desks will transmit documents and information by ICEGATE e mail to port nodal officers; the Help Desk will function as an extended office of the port so exporters need not visit the port once all requisite materials have been forwarded for processing.

IGST refund clearance fortnight offers exporters an opportunity to get pending IGST refund claims processed at JNCH.
Third IGST refund clearance fortnight at JNCH from 16 July to 30 July 2018 to expedite processing of pending IGST refund claims; exporters and export organisations are asked to avail the facility, shipping bill-wise validated details are available on the JNCH website, and difficulties may be brought to the IGST Refund Cell or emailed to [email protected].

Transhipment controls: strengthened operational safeguards and custody procedures for air cargo to prevent mingling and contraband shipment.
Authorization is granted to a named agent to tranship export consignments from Bangladesh via ACC (Imports) IGI Airport subject to Board transhipment rules and conditions requiring pre arrival filing of documents, supervised segregation and sticker affixation by IFO, mandatory X ray screening with a machine configured to transfer scanned items from import to export areas, placement in a double locked special enclosure with register entry, escort by an Export Freight Officer who certifies shipment, transfer under a Transhipment Bond, and reporting and compliance obligations including DGCA clearances and action for discrepancies under customs law.

Mandatory electronic document submission requires beneficiaries to register on ICEGATE for PGA-uploaded LPCOs and IRN notices.
eSANCHIT under SWIFT mandates electronic submission of supporting documents for consignment clearance and will transition to PGA-uploaded LPCOs; when a PGA uploads an LPCO the system generates a unique Image Reference Number (IRN) and notifies the beneficiary via the email address registered on ICEGATE. Beneficiaries must register on ICEGATE to receive IRNs and, following PGA implementation, will not be permitted to upload those documents themselves.