Certificate of Origin authorization: MIDC Industries Association enlisted to issue non-preferential certificates under the foreign trade policy.
M/s. MIDC Industries Association is authorised under paragraph 2.04 of the Foreign Trade Policy 2015-2020 to issue Certificate of Origin (Non-Preferential) and is added to Appendix 2E (Serial No. 29, Maharashtra) of the Appendices & Aayat Niryat Forms, updating the official list of agencies entitled to issue such certificates.

Revalidation of Authorisations allowed without fee for specified Customs transmission or processing delays, subject to documentation and timelines.
Revalidation of Authorisation/Duty Credit Scrip for non SCOMET items is allowed without fee for the period of delay or six months, whichever is less, where delays resulted from failure to transmit to the Customs server within fifteen working days, Customs server rejection with error code, or non decision on waiver of Bond/EODC despite timely complete application. Revalidation is from the date of endorsement; applicants must submit DGFT and Customs server screenshots to the RA within one month of final acceptance, and RAs must verify before revalidation.

Simplified Hedging Facility enables streamlined foreign exchange hedging with designated banks, simplified documentation, and central reporting requirements.
The Simplified Hedging Facility permits resident and non resident entities (excluding individuals) to hedge exchange rate risk using permitted OTC and exchange traded currency derivatives under a streamlined regime. Each user appoints a Designated Bank to assess needs, set and monitor limits up to the facility cap (with discretionary extension), and report users and limits to a Trade Repository. OTC booking rules, rebooking, treatment of gains and losses, prohibition on concurrent hedging of the same exposures, annual certification by a senior finance officer, and TR based monitoring form the core operational and compliance mechanics.

Meghalaya GST composition scheme clarified: exempt services and interest excluded from aggregate turnover for eligibility.
Clarifies that a supplier of goods/services in paragraph 6(b) who also supplies exempt services, including extending deposits, loans or advances where consideration is interest or discount, is not ineligible for the composition scheme if other conditions are met, and that the value of such exempt services shall be excluded from aggregate turnover when determining eligibility for the composition scheme.

Deemed export supplies to EOUs require prior Form A intimation, endorsed tax invoice proof and monthly Form B digital records.
Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports with refund of tax claimable by supplier or recipient. The recipient must give prior Form A intimation (pre-approved by the Development Commissioner) to the supplier and relevant GST officers; the supplier issues a tax invoice which the recipient endorses and circulates to the supplier and jurisdictional officers-the endorsed invoice being proof of deemed export. Recipient units must maintain digital Form B records with audit trail and submit monthly transaction copies to the jurisdictional GST officer by the 10th.

IGST refund on export under CGST rules: guidance issued for exporters and brokers; report operational difficulties to authorities.
Refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017 is the operative subject; exporters, importers, customs brokers and trade stakeholders are directed to follow the Board's Circular referenced in the notice for processing such refunds and to report any operational difficulties in claiming IGST refunds to customs authorities for resolution.

IGST refund on exports: ensure GSTR 1, Shipping Bill and EGM data reconcile to secure refund processing.
Refunds of integrated tax on exports under Rule 96 require strict reconciliation of GSTR 1/GSTR 3B data with Shipping Bills and Customs records; common obstacles include incorrect Shipping Bill numbers in GSTR 1, mismatched invoice numbers and IGST amounts, incomplete or non online EGM filings, and unvalidated bank account details. Remedies include amending GSTR 1 via designated tables, filing supplementary EGMs online, validating bank accounts in the EDI/PFMS system, and using ICEGATE to verify Shipping Bill data to enable refund sanctioning.

IGST refund procedures clarified: exporters must align GSTR 1, shipping bills and EGMs to secure timely refund processing.
Refunds of IGST under Rule 96 require precise alignment of GST returns and Customs records: amend GSTR 1 to correct shipping bill numbers, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure Gateway EGM is filed online (including supplementary EGMs where required) to satisfy the exported out of India condition, and validate bank account details in ICES to enable PFMS payment. Exporters must declare zero rated supplies in Table 6A for refund sanction and follow specified documentation steps for merchant exporter concessional supplies.

Integrated tax rate notification provides guidance to exporters and agents on IGST applicability and procedures.
Issuance and circulation of a central notification specifying the Integrated Tax (Rate) under sub section (1) of Section 6 of the IGST Act is announced for stakeholder guidance. The Notification No. 41/2017 Integrated Tax (Rate) dated 23.10.2017 is enclosed to the public notice and made available to exporters, clearing agents and the trading public, with directions to consult official online sources for the full text and an administrative file reference provided.

IGST refund compliance requires electronic filing of EGMs; shipping lines and exporters must file supplements to enable refunds.
IGST refund processing requires electronic filing and closure of Export General Manifests (EGMs), especially Gateway EGMs; many refund claims were rejected where EGMs were not filed electronically. Shipping lines must file Supplementary EGMs or EGM amendments for pending shipping bills where export occurred, and for ICD shipments exporters must ensure Train Summary/Truck Report/Local EGM entries are correctly filed in EDI. System Managers maintain lists for monitoring and stakeholders should report difficulties to the Commissioner.

IGST refunds on exports: ensure GSTR 1, Shipping Bill and EGM data match to secure timely refund disbursal.
Refunds of IGST under Rule 96 are being expedited; exporters must correct common data errors-amend GSTR 1 (Table 9A for July amendments), ensure invoice numbers and IGST amounts in GSTR 1 match Shipping Bills, file/supplement EGMs online, and validate bank details in the EDI/ICES system for PFMS validation. For August exports, exporters must populate Table 6A (Zero Rated Supplies) in GSTR 1; ICEGATE provides Shipping Bill data for accurate filing. Merchant exporters must supply registered supplier details and invoices in Shipping Bills to avail concessional tax treatment.

IGST refund on exports: correct GSTR 1, shipping bill and EGM mismatches and validate bank details to expedite disbursal.
Refunds of IGST on exports are being processed where GST return data and shipping bill/EGM information match; where refunds failed for July exports, exporters must amend GSTR 1 shipping bill entries, reconcile invoice and IGST amounts with shipping bills, ensure online or supplementary EGM filing so system matching can occur, and validate bank account details with the payment validation system. For August exports, exporters must complete the zero rated supplies table in GSTR 1 to enable refunds. Merchant exporters claiming concessional treatment must supply supplier GSTIN and invoice details in shipping bills and meet notification conditions.

IGST refund bank validation in PFMS required for export refund disbursal; update and maintain validated bank details for payment.
IGST export refund claims are deemed filed by the shipping bill when the export departs (EGM filed) and a valid Form GSTR 3 return is furnished; exporters must have bank accounts validated in PFMS, since PFMS-invalidated or closed accounts will prevent refund disbursal, and a list of unvalidated accounts has been published for corrective action.

IGST refund compliance requires matching GSTR 1, shipping bill and EGM records and filing Table 6A to enable export refunds.
Refunds of IGST on exports require accurate matching of shipping bill and GSTR 1 data; incorrect shipping bill numbers in GSTR 1 must be amended in the amendment table so claims can be processed. Export General Manifest (EGM) must be filed online, with supplementary EGMs lodged where necessary to satisfy the exported out of India condition. Exporters must correct PFMS invalidated bank details in the ICES EDI system. For subsequent exports, exporters must populate Table 6A for zero rated supplies and merchant exporters must provide supplier GSTIN and invoice details in shipping bills to claim concessional treatment.

IGST refund process: exporters must reconcile GSTR 1, shipping bills and EGMs and validate bank details to obtain refunds.
Refund of IGST under Rule 96 depends on matching GST returns and customs records; July delays arose from incorrect shipping bill entries in GSTR 1, invoice/IGST mismatches, missing or non online EGMs, and unvalidated bank accounts. Remedies include amending GSTR 1 in Table 9A, ensuring identical invoice and IGST details in GSTR 1 and shipping bills, filing supplementary EGMs online, and correcting bank details in the EDI system for PFMS validation.

IGST refund on exports requires matching GSTR1, shipping bill and EGM records; amend returns and file required tables.
IGST refunds on exports require reconciliation of GSTR-1/GSTR-3B data with shipping bills and EGM records; common obstacles include incorrect shipping bill numbers in GSTR-1, invoice and IGST amount mismatches, missing or manually filed EGMs, and invalidated PFMS bank accounts. Remedies include amending GSTR-1 via the returns amendment facility, filing supplementary EGMs online, validating bank details in the EDI system for PFMS, and completing designated GSTR-1 tables for zero rated supplies to enable sanction of refunds.

Online health certificate requirement for exported meat mandates state veterinary-issued certificates with QR code for authentication.
Only health certificates issued online by the State Veterinary Authorities via APEDA's Meat.Net, bearing a QR Code identifying the registered processing plant, will be accepted for export of meat and meat products; manually issued certificates are not acceptable. Exports must be sourced from APEDA registered meat processing plants as per Foreign Trade Policy. The on-line issuance by the designated state veterinary officer is mandatory, QR Codes may be verified for authenticity, and any difficulties should be reported to the Appraising Main (Export) contact provided.

IGST refund validation: exporters must validate bank accounts in PFMS to secure timely refund disbursal without delays.
Validation of exporter bank accounts in the Public Financial Management System (PFMS) is mandatory for IGST export refund disbursal; the shipping bill is treated as the refund application once the Export General Manifest is filed and a valid Form GSTR-3 return is furnished. Closed or unvalidated PFMS accounts may prevent credited refunds, and Kandla Customs has published affected accounts for exporter action and advised immediate validation and avoidance of account changes during the financial year.

Detention and release of goods under GST are governed by prescribed tax, penalty, and security conditions.
Section 129 of the Uttar Pradesh GST Act authorises detention or seizure of goods, related documents and vehicles when goods are transported in contravention of the Act or the rules. The circular prescribes the manner of release of detained goods, distinguishing between taxable goods and exempt goods, and between cases where the owner comes forward to pay the dues and cases where the owner does not. It also directs that goods may be released against payment of the applicable tax and specified penalty, or against furnishing of equivalent security by way of bond and bank guarantee in the prescribed manner.

IGST refund process: remedial measures require matching GSTR 1, shipping bill and EGM data to enable disbursal.
Refund of IGST on exported goods under Rule 96 depends on reconciliation between GST returns, shipping bills and EGMs; common impediments include incorrect shipping bill numbers in GSTR 1, invoice/IGST mismatches, non online or missing EGMs, and invalid bank account validation, for which remedies include filing GSTR 1 amendments, online supplementary EGMs, ensuring matching invoice and IGST details, and correcting bank details in the EDI system to enable sanction of refunds.