IGST exports refund drive to clear pending export refund claims through corrective filing and direct handholding during special fortnight.
A special administrative initiative, IGST Exports Refund Fortnight, has been announced to expedite finalisation and disbursal of pending IGST refund claims through the Port of Cochin caused mainly by errors in shipping bills and GST returns; exporters are to correct filings using published error codes and seek hands-on assistance from a designated Special Officer at the Customs office to remove impediments and enable processing.

IGST refunds special drive to expedite pending claims; exporters urged to contact the dedicated IGST cell for assistance.
CBEC declared an "IGST Refunds Fort-night" (15 March to 29 March 2018) to prioritise liquidation of pending IGST refunds. Exporters facing difficulties are instructed to approach the IGST dedicated cell in Pune headed by Shri K. Shubhendra, Deputy Commissioner, Customs, at GST Bhawan (4th Floor, "E" Wing) or contact him by email ([email protected]) or phone (020-26134834) for assistance.

IGST refund process for invoice mismatches: new officer-interface mechanism to expedite pending export refund claims.
Refund of IGST on export consignments affected by invoice mismatches: Public Notice establishes an alternative mechanism with officer interface, prescribes submission of a Concordance Table via a dedicated electronic channel, and designates a dedicated cell headed by an Assistant Commissioner to receive and vet concordance submissions and related claims to expedite processing of refund claims pending due to invoice-related errors.

IGST refund corrections: officer-assisted Annexure A filing enables manual amendment for invoice-mismatch refund claims by exporters.
Exporters with pending IGST refunds due to invoice mismatch (SB005) must attend the designated camp with supporting documents (shipping bill page, GSTR-1/3B, invoice) to complete Annexure A so officers can perform a manual amendment via officer interface to remove the SB005 error and process the refund.

Electronic sealing of containers: exporters may self-seal full container loads, subject to approved premises and RMS checks.
Entitled exporters may self-seal full container loads at approved premises using electronic sealing; this is confined to containers sealed at the approved location and does not apply to non-containerized cargo, air cargo, movements from CFSs to ICDs/ports, or land customs exports. Containers without RFID e-seals will be subject to the usual Risk Management System and inspections, and exporters not using self-sealing may export without RFID seals but will face standard RMS treatment.

Export remittance reporting: exporters must ensure EDPMS upload via AD banks or face ICEGATE alerts and adjudication proceedings.
Exporters and Authorized Dealer banks must ensure transmission of export realisation data to RBI EDPMS so BRCs integrate with Customs via ICEGATE; pendencies must be cleared within thirty days or an ICEGATE alert will be raised and show cause notices followed by adjudication proceedings will be initiated.

Mandatory electronic upload of supporting documents for bills of entry required, enabling paperless customs processing and online verification.
Authorized persons must upload digitally signed supporting documents for all Bills of Entry via ICEGATE/e SANCHIT, obtain unique Image Reference Numbers (IRNs) when documents are uploaded after Bill generation and link them by amendment, and ensure correct linkage and retention. Customs will assess, examine, conduct Post Clearance Compliance Verification and manifest closure using electronic documents on ICES; certain documents still require original hardcopy verification though they must also be uploaded electronically.

Paperless processing under SWIFT now mandatory for all appraising groups; trade must upload supporting documents electronically.
Mandatory electronic uploading of supporting documents through the Single Window interface for Facilitation of Trade (SWIFT) is required for all Appraising Groups, converting previously optional online filing into a universal mandate; implementation issues are to be notified to the Additional Commissioner (Technical) for resolution.

IGST refunds facilitation drive accelerates processing of pending export refund claims via a dedicated refund cell and outreach.
A targeted administrative initiative-the IGST Exports Refund Fortnight-seeks to liquidate pending IGST export refund claims by creating an IGST Refund Facilitation Cell at the Air Cargo Complex, Sahar, Mumbai. The Cell has designated officers, contact numbers and an e-mail for stakeholders to approach for expedited processing of refund claims; difficulties may be escalated to the ADC (IGST). The measure concentrates administrative resources to clear refund pendency within the facilitation period.

Use of DEPB scrip: election at filing is final and DEPB credit must be applied fully against duty payable.
Election to use DEPB Scrip at filing of the Bill of Entry is final and cannot be changed during assessment. DEPB credit must be applied fully: where duty payable exceeds scrip credit, the entire scrip balance must be debited; where duty payable is less than scrip credit, the duty must be paid in full by debiting the scrip. Operational issues are to be referred to the designated Deputy/Assistant Commissioner.

IGST refund facilitation prioritises SB005 invoice mismatch cases upon submission of concordance tables and GSTR1.
An IGST refund facilitation camp will prioritise processing of refund claims affected by invoice mismatch error SB005 where GSTN validation is complete; exporters who exported through Nhava Sheva must submit prescribed concordance tables with GSTR1 and Table 6A for verification at the ground floor helpdesk, after which verified cases will be advanced for priority processing at the IGST refund processing centre on the sixth floor. Submissions are limited to shipping bills showing SB005 errors exported via Nhava Sheva and must follow the circulated concordance format.

IGST exports refund: dedicated refund cell and procedures to expedite sanction of pending export refund claims for exporters.
A Special drive IGST Exports Refund fortnight will intensify liquidation of pending IGST refund claims by combining administrative guidance, EDI and GSTN system modifications, and ICEGATE real-time error-status access. A dedicated refund cell at ICD Whitefield, Bengaluru, with a contact email has been set up for exporters to pursue pending claims; exporters must verify error status on ICEGATE and then approach the cell, following the procedures in the Board and office circulars where shipping bill error codes indicate invoice mismatch.

IGST refunds: special fortnight to expedite pending claims, with an exclusive refund cell for exporters to seek sanction.
A focused program-the "IGST/ITC Exports Refund fortnight" from 15 March to 29 March 2018-has been launched to expedite sanction of pending IGST refunds. An exclusive IGST refund cell is constituted at the New Customs House with named officers and a contact e-mail for exporters to approach for clarification and sanction of refund claims; exporters are invited to bring any difficulties to the office's notice.

Jurisdictional transfer of customs export functions: centralized Export Promotion Division to manage bonds, duty free imports, bonded warehouses.
A centralized Export Promotion Division (EPD) at Chennai Customs IV will assume responsibility for customs functions previously handled by Central Excise/GST formations for EOUs, SEZs, STPs and EHTPs within the Chennai Customs Zone. Assigned tasks include acceptance and execution of B-17 bond/LUT (with LUT acceptance clarified to remain with Central Excise/GST officers), administration of duty free and concessional imports subject to end use conditions, bond enforcement and duty demand on default, licensing of bonded warehouses, issuance of EPCG installation certificates, and recovery of customs dues.

Mandatory electronic uploading of supporting documents may be imposed; customs brokers and filers advised to adopt e-SANCHIT.
Extension of the e-SANCHIT application requires electronic uploading of supporting documents at all EDI locations; the application is currently voluntary but may be made obligatory imminently. Customs brokers and ICEGATE self-filers are instructed to use e-SANCHIT regularly, and those who have not used it must begin filing bills of entry via the system. Stakeholders encountering implementation difficulties are to report them to the issuing office.

Brand Rate Fixation: special drive to clear pending drawback applications and submit requests to BRFC for disposal.
A special administrative drive requires prompt finalisation of pending applications for Brand Rate fixation of drawback at the Air Cargo Export Commissionerate, New Customs House, New Delhi. Exporters with Let Export Orders dated on or after 01.10.2017 must apply afresh; verification may be conducted by the customs formation having jurisdiction over the manufacturing factory. The Commissionerate initiated a time bound campaign to clear pendency older than one month by 30.04.2018 and requests exporters/CHAs to contact the office within ten days with required documents. A Brand Rate Fixation Cell (BRFC) has been formed with designated officers and contact details for processing cases.

Refund of Integrated Tax on zero rated supplies: guidance published and trade asked to report implementation difficulties.
Refund of Integrated Tax on zero rated supplies is addressed by directing traders to a published guidance flyer that sets out procedures for claiming IGST refunds for zero rated supplies; stakeholders facing practical difficulties are invited to notify the issuing office.

Gangavaram Port customs area extended by 35.50 acres, increasing jurisdiction to 752.65 acres for import/export operations.
In exercise of powers under section 8(b) of the Customs Act, 1962, the Commissioner of Customs, Visakhapatnam, has extended the notified customs area by including an additional 35.50 acres-described by enclosed drawing and coordinates-thereby increasing the total customs area to 752.65 acres to serve as a proper place for unloading imported goods and loading exported goods.

IGST refund disbursement delays due to PFMS validation errors require ICEGATE registration and prescribed IFSC/account rectification.
IGST refund disbursements have failed where PFMS validation rejected payee bank/IFSC details; affected IECs are listed on the port website. IEC holders must register on ICEGATE to view PFMS Invalidated A/Cs and follow the step-by-step guide. Error codes TBE0001-TBE0007 and TBE0018 require contacting ICEGATE support; other errors require submitting prescribed documents (request letter, bank-verified account details, IEC, PAN; and NOCs where replacing accounts) to the EDI Section by e-mail for IFSC/account updation. A table of error codes specifies rectifications, including resubmission, bank corrections, or DG systems action.

One-time default intimation for DPD importers fixes a default stacking code, waiving repeated advance notifications to shipping lines.
DPD importers at JNCH may submit a one time default intimation via CSLA to fix a default stacking code for all future FCL consignments; shipping lines and terminal operators must update records so those consignments are treated as DPD without repeated advance notifications. Exceptions require advance intimation for specific consignments. Customs broker submissions must include importer authorization and prescribed supporting documents, and correspondence will use declared email addresses with issues referred to the DPD Cell.