Officer interface for IGST refund extended; submit concordance table to rectify SB005 and follow undertaking process for SB003.
The officer-mediated correction mechanism for resolving SB005 invoice mismatches has been extended; exporters must submit the prescribed concordance table (Annexure A) to enable rectification and processing of IGST refund claims. Additionally, where SB003 errors arise from differing GSTINs but the same PAN, Customs allows correction provided the refund claimant submits a signed undertaking from both entities that the other will not claim the IGST paid, to be filed with the Customs officer at export port.

EGM revalidation procedure: correct ICD records, file supplementary EGM when needed, and submit Master BL for LCL consignments.
Revalidation of EGM after SB006 C and N error rectification requires Shipping Bill, Invoice, Packing List and Bill of Lading; for LCL consignments the Master Bill of Lading must be provided. If Truck/Train summary at the ICD is absent or filed after the Gateway EGM date, a supplementary EGM is required. M errors (gateway port code mismatch) and L errors (export order date after sailing date) must be corrected at the ICD before submitting documents for revalidation. Report implementation difficulties to the Commissioner.

IGST refund rectification: officer-verified corrections and bank-detail workflow enable expedited refund processing.
Simplification of the IGST refund process permits officer-mediated rectification via the ICES officer interface where exporters declared shipments as without IGST despite payment in GST returns, and allows sanctioning refunds for GSTIN/PAN mismatches on submission of an undertaking from the unit that filed returns. An interim workflow addresses PFMS crediting failures: daily reporting of failed transactions, verification and correction of beneficiary bank details by sanctioning authorities and system managers in ICES (CLK role), and reprocessing by PAO/e-PAO; verified communications must be sent through official ICEGATE email and the procedure complements, not replaces, proper bank detail entry in ICES.

IGST refund procedure: interim remediation for GSTN to Customs transmission failures enabling conditional refund sanction.
An interim procedure permits sanction of pending IGST refunds where GSTN has not transmitted records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B. If cumulative IGST in GSTR 3B equals or exceeds GSTR 1, Customs will request GSTN transmission and require a Chartered Accountant certificate and GST office copy for refunds. Where GSTR 3B shows short payment, exporters must pay the shortfall, submit proof (and CA certificate for larger amounts), give an undertaking, and await GSTN transmission; cases are subject to post refund GST audit and inter agency verification.

IGST refund processing: officer-assisted corrections and a PAN-based GSTIN mismatch remedy streamline export refund claims.
Extension of officer-assisted correction for IGST refund processing is authorised to address SB005 invoice mismatches, requiring exporters to align invoice data with GST filings. A correction facility for SB003 cases is provided where differing GSTINs share the same PAN, conditional on a signed undertaking from both entities that the paying office will not claim refund or benefit; DG Systems has developed a correction utility to process such refunds.

Drawback payments held up due to invalidated PFMS bank validations; exporters must update bank accounts and IFSC with bank and EDI.
Drawback refunds are withheld where exporters' bank accounts or IFSC details are invalidated in PFMS; exporters must validate bank accounts in PFMS and update bank/IFSC with their bank and the EDI to ensure sanctioned drawback refunds are credited.

Supervised factory stuffing for temperature-sensitive export goods preserves chain of custody and limits port examinations.
Supervised factory stuffing and sealing is permitted for reefer containers with temperature-sensitive export goods where port examination facilities are not sterile; exporters must apply to the jurisdictional Commissioner, give 24 hours' notice, use RFID e-seals, and have Customs officers supervise examination, stuffing and sealing. Permissioned exporter and container details are to be communicated to RMCC and the port; RMCC shall avoid selection of such containers for port examination and reconcile records monthly, with discrepancies prompting a review of permission.

Brand rate fixation for exports moved to Chennai VII Customs; application and verification procedures established under BRFC.
Brand rate fixation responsibility for exporters in the Chennai GST & Central Excise Zone is transferred to designated Customs formations, with Chennai VII (Air Cargo) as the jurisdictional commissionerate for exports from Chennai VII (INMAA4). A Brand Rate Fixation Cell (BRFC) headed by a Deputy/Assistant Commissioner will accept applications under section 75 of the Customs Act, verify documents (locally or by referral where factories lie outside the Chennai Customs Zone), process applications on receipt of verification reports, and the competent authority will take the final decision.

Entry Inwards timing advanced to pilot station reporting, enabling customs permission before boarding and faster cargo discharge.
To expedite cargo clearance, Entry Inwards will be granted upon a vessel's reporting at the Pilot Station/boarding of the pilot based on automatic message or e mail notice from the Port Control Room and simultaneous notification by the Shipping Line/Agent to the Customs Boarding Office. The Boarding Officer will thereafter complete boarding formalities, verify documents and address any mis declarations irrespective of system granted Entry Inwards. This procedure applies only to Pipavav Port for containerised cargo vessels and aims to allow immediate discharge after berthing.

Customs clearance through postal facilities: coordinate web-based declarations and data exchange to facilitate imports and exports.
Directives require adherence to Circular 14/2018 for personal imports, IEC holder procedures and CN22/CN23 use; onboarding of web based declaration tools by online sellers and Customs Brokers; coordination with Post Masters General for timely CN/CP submission; constitution of local Joint Task Forces with IT representatives to enable data exchange and SECUREX integration; modification of SOPs per Postal Regulations 2018 and Circular 14/2018; timely disposal of unclaimed parcels; contingency planning for e commerce export volumes; and maximisation of X ray scanning and segregation of mail in presence of Customs officers.

E-commerce exports through post require Postal Bill of Export filing, manual customs processing and offline ICAN data upload.
E-commerce exports via Foreign Post Offices must use the Postal Bill of Export (PBE I) filed in duplicate for a single consignor with invoices and CN22/CN23 declarations; PBEs will be processed manually until EDI at FPOs is available, with GST data uploaded via the offline ICAN utility. Customs Brokers may operate at FPOs after onboarding third party web applications that enable PBE data entry, printing, tracking number upload and dashboards, while manual customs procedures and grant of Let Export Order continue.

GST refund processing accelerated: special drive to clear pending refund applications and automated GSTN-to-Customs transmission.
CBIC has launched a Special Refund Fortnight to clear GST refund applications filed on or before 30.04.2018, covering IGST on exports, unutilized ITC and other refunds in FORM GST RFD-01A. GSTN-held refunds, including cases where exports were misdeclared as domestic supplies, will be transmitted to the Customs EDI system for automatic processing and sanction if no other errors exist. Refund applications will not be processed unless a copy with supporting documents is submitted to the jurisdictional tax office, and claimants with pending refunds should approach their jurisdictional authority.

IGST refund claims procedure for sanction where GSTN records are not transmitted; stakeholders must follow prescribed Board guidance.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to Customs EDI/DG Systems must follow the procedure set out in the referenced Board circular; stakeholders are directed to apply that procedure and to report any difficulties in implementation to the issuing office.

IGST refund validation allows conditional sanction pending CA certificates or payment, subject to post-refund audit.
Sanction of pending IGST refunds is conditioned on reconciling IGST mismatches between GSTR-1 and GSTR-3B that blocked GSTN transmission. Exporters with no short payment will be listed for GSTN transmission and must submit a Chartered Accountant certificate to the port Customs office and jurisdictional GST office confirming no discrepancy. Exporters with short payment must liquidate the shortfall via subsequent GSTR-3B payments, submit proof of payment (and CA certificate where required), give an undertaking to return incorrect refunds, and will be included in GSTN transmission lists once compliant.

Integrated tax on imported warehoused goods is payable at final clearance for home consumption, not on in-warehouse transfers.
Integrated tax on imported goods deposited in a customs bonded warehouse is levied at final clearance for home consumption (ex-bond bill of entry) rather than at the time of transfer/sale while warehoused; value additions during warehousing form part of the value for IGST, and valuation will be the higher of transaction value at clearance or the into-bond valuation under section 3 of the Customs Tariff Act.

Paperless processing under SWIFT postponed; interim IRN linkage requires physical document production to Out of Charge Officer.
Implementation of paperless processing under SWIFT is postponed to allow creation of a mechanism to link the Image Reference Number (IRN) without recalling Bills of Entry. Until that mechanism is ready, DPD importers follow existing DPD procedure, while other importers must generate IRN and present the original document with the IRN to the Out of Charge Officer, who will record the IRN in his remarks; feedback is to be sent to designated EDI and Appraising Main officials.

Direct Port Delivery procedures clarified to streamline importer, terminal and shipping line obligations for container clearance and sampling.
This compilation consolidates the regulatory framework for Direct Port Delivery at JNCH, detailing DPD eligibility and registration, documentation and unique DPD code issuance, responsibilities of port terminals, shipping lines, Customs and CFSs for verification and release (including OOC and delivery order checks), advance intimation requirements, operation of a DPD Facilitation Centre, procedures for scanning, sampling and examination, contingency handling for delayed, damaged or PGA-subject containers, and use and monitoring of "No Use Bonds."

IGST refund transmission blockage: interim procedure allows refunds upon payment reconciliation, CA certificates, and audit safeguards.
Sanction of pending IGST refunds is blocked where records were not transmitted to Customs EDI due to mismatches between GSTR 1 and GSTR 3B, caused by mis classification or short payment of IGST. An interim procedure allows transmission and sanction subject to exporters remedying shortfalls, submitting proof of payment or a chartered accountant certificate, and providing undertakings; non submission affects future refunds. Compliant GSTIN lists will be forwarded to enable record transfer and refunds, followed by post refund GST audit to detect and address any excess refunds.

IGST refund transmission issue: interim procedure allows conditional sanction pending CA certificates or shortfall payments.
Sanction of pending IGST refunds is blocked where GSTN failed to transmit records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B caused by mis declaration or short payment. An interim procedure allows conditional sanction: where no short payment exists, GSTN confirmation and a CA certificate to the port Customs office (and GST office) are required; where short payment exists, exporters must pay the shortfall, submit proof (and for larger claims a CA certificate), and give an undertaking. All sanctions are subject to post refund audit and jurisdictional verification.

IGST refund certification: exporters must submit CA certificates and payment proof to secure sanction of refunds
Sanction of pending IGST refund claims where GSTN records are not transmitted is allowed subject to safeguards: exporters with no discrepancy between IGST refunded and IGST paid must submit a Chartered Accountant certificate to the Assistant Commissioner (Drawback & IGST Refund) at the port of export and a copy to the jurisdictional GST office; exporters with short payments must remit the shortfall, submit proof of payment (and where above a threshold, a CA certificate and undertaking) to the same Customs office. Once GSTN transmits records, normal refund procedures and earlier circular provisions for record errors apply.