Line of Credit conditions require majority Indian sourcing, EDF declaration and specified utilisation for financed projects.
A Government of India-supported Line of Credit (LoC) of USD 800 million from Exim Bank to the Republic of Maldives finances eligible exports of goods, works and services, with at least 75 per cent of contract value to be supplied from India and up to 25 per cent procured outside. The Agreement is effective from August 20, 2019, with a terminal utilisation period of 60 months after scheduled project completion. Shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use own funds or EEFC balances for commissions, subject to realisation and AD Category I bank compliance. The directions are issued under FEMA powers.

Pre shipment inspection agency recognition reopened for applications; specified documentation and office lease proof required for consideration.
The Directorate General of Foreign Trade invites applications for recognition or extension of recognition as Pre shipment Inspection Agencies (PSIA), reopening consideration for certain late applications after an Inter Ministerial Committee decision. Eligible applicants under Appendix 2G with validity up to June 2020 may apply by the specified deadline, submitting ANF 2L details of instruments/explosive detectors, two hard copies, stated areas of operation, and lease agreements for head and branch offices, via the designated email and physical address to the R&I Section, Udyog Bhavan, New Delhi.

Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes.
The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.

Legacy dispute resolution scheme offers staged relief, waiver of penalties and discharge on payment and withdrawal of appeals.
Sabka Vishwas Scheme, 2019 provides a time bound mechanism to settle legacy Central Excise and Service Tax disputes by fixed reliefs and waivers. Reliefs are percentage reductions tied to the known duty amount, full waiver of interest and penalty is provided, and voluntary disclosures require full payment. Payment and withdrawal of appeals (or deemed withdrawal) lead to issuance of a Discharge Certificate conclusively closing the matter, subject to limited reopening for false voluntary disclosures; eligibility, exclusions, adjustment of pre deposits and input credit, declaration per case, and a thirty day payment timeline are prescribed.

IGST refund processing requires correction of EGM and invoice/GSTN mismatches for exporters to secure refund credit.
Refund of IGST on exports is contingent on correct EGM/Gateway EGM filing and reconciliation between GST invoices and Shipping Bills; EGM errors and Gateway omissions (USB006) block migration from IGST Temporary Scroll to Final Scroll and prevent refund. Exporters facing SB003 or SB005 must provide self certified GSTR 1/Table 6A, GSTR 3B and a Concordance Table; manual officer interface processing is available only for Shipping Bills filed up to 31.07.2019. Incorrect PFMS/bank details must be corrected with supporting bank and IEC documents.

IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation.
The interim solution of Circular 12/2018-Customs is extended mutatis mutandis to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.

Standard Input-Output Norms set for Cocoa Butter exports; specified raw material requirement and actual user import condition enforced.
Notification under Para 1.03 of the Foreign Trade Policy, 2015-2020 adds SION E-135 for Cocoa Butter, prescribing the required quantity of dried and fermented cocoa beans per unit of Cocoa Butter and stipulating that import of the input is subject to Actual User Conditions.

IGST export refunds extended; rectification via Officer Interface and CA reconciliation required for GST return mismatches.
Extension permits rectification through the Officer Interface for shipping bills filed up to 31 July 2019 for errors including SB005 (invoice mismatch), SB003 (GSTIN mismatch), SB000 (IGST not reflected) and short refunds; affected exporters must submit reconciliation and rectification details to the IGST Refund Cell (Port). For cases where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B, the procedures of the earlier circular apply mutatis mutandis for the April-March 2018-19 period, and a CA certificate confirming no discrepancy between refunded and paid IGST for that period must be furnished.

Electronic filing of Section 74 re-export shipping bills required, with identity verification, e-document upload and system-based drawback processing.
Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable.

Adjudication of show cause notices to proceed despite prior callbook status; complete proceedings expeditiously in law.
Adjudication of show cause notices previously kept in the callbook should proceed: the Department secured a stay of the High Court order and directed, via Board Instruction of 03.01.2017, that field formations adjudicate these cases in accordance with law and implement time bound action plans to complete proceedings expeditiously.

TRQ allocation for preferential sugar exports to USA establishes eligibility, certification and reporting requirements for the fiscal year.
Allocation of a Tariff Rate Quota (TRQ) authorises export of specified raw cane sugar, refined and speciality sugar and sugar containing products to the United States for the stated fiscal year; exports under this allocation are classified as Free but remain subject to notified conditions. Certificate of Origin, where required for preferential treatment, will be issued by the designated authority in Mumbai, and exporters must follow the reporting and certification requirements prescribed in the referenced notifications.

Permissibility of container handling in bonded warehouses: placing mono cartons after statutory labelling allowed to prevent damage.
Placing mono cartons on imported Bottled In Origin alcoholic beverages after statutory labelling does not amount to processing that produces a distinct product and so is not allowable under the manufacture provision; however, removal of shipper's cartons, labelling, and repacking into mono cartons and outer cartons to prevent loss or damage is permissible in public and private bonded warehouses under clause (b) of section 64 of the Customs Act.

Project import module mandates electronic project and bond registration and electronic filing of import declarations.
Rollout mandates implementation of a Project Import Module in ICES to replace manual processing by enabling electronic project registration using scheme code PI with mandatory PI bond linkage, generation of a project license number for quoting in Bills of Entry, registration of a national provisional PI bond usable at any port, filing of provisional BEs with item wise debits to the project/bond, maintenance of a project ledger, and finalisation of BEs with re crediting of the bond via existing FAO/FDC options.

IGST refund verification mechanism extended - exporters must reconcile GSTR-1 and GSTR-3B and submit CA certificate by specified deadline.
The interim mechanism for verifying IGST payments where GSTN-to-Customs transmission failed due to payment mismatches is extended mutatis mutandis to the subsequent financial year. Exporters must compare cumulative IGST in GSTR-1 and GSTR-3B for the period and, where applicable, furnish a Chartered Accountant certificate certifying that refunded IGST matches actual IGST paid; the CA certificate must be submitted by the specified deadline.

No-incentive certificate requirement enforces recovery of export incentives on re-importation and conditions customs clearance accordingly.
Customs clearance on re-import shall be conditioned on presentation of a no-incentive certificate from the Regional Authority of the trade-policy administrator where export incentives under Chapter 3 of the Foreign Trade Policy were availed; field formations must review past re-imports and coordinate recovery of inadmissible duty credits, and submit a compliance report to the issuing office.

GST Annual Return Filing: assistance provided through local GST Seva Kendras and outreach mela before filing deadline.
The Principal Commissioner, GST, Ludhiana is holding a GST Annual Return Mela to assist taxpayers in filing Annual Returns (FORM GSTR 9/FORM GSTR 9A) and the Reconciliation Statement (FORM GSTR 9C) before the filing deadline; taxpayers with doubts may obtain guidance from listed CBIC GST Seva Kendras and divisional offices (with provided contact details), and a 96 page PPT guidance is available on the Commissionerate website.

Declaration under Sabka Vishwas Scheme: electronic filing required, committee estimate, payment and electronic proof yield discharge certificate.
Declarations under the Sabka Vishwas Scheme must be filed electronically in Form SVLDRS-1 for each case; the system issues an auto acknowledgement. The Designated Committee verifies the declaration, issues an estimate in Form SVLDRS-3, and the declarant must pay the indicated amount electronically within thirty days. Proof of withdrawal of appeals or writs must be furnished electronically. After payment and any required proof, the committee issues a discharge certificate in Form SVLDRS-4 within thirty days, or within thirty days of filing where Form SVLDRS-3 is not issued under the proviso.

SB005 alternate mechanism extended to allow officer-assisted invoice mismatch rectification and enable IGST export refund processing.
Extension of the SB005 alternate mechanism permits officer-assisted rectification of invoice mismatches in shipping bills to enable processing of IGST export refunds and compensation cess disbursal; stakeholders should use the reconciliation procedure established by prior circulars and report any implementation difficulties to the issuing office.

IGST refund verification mechanism extended; exporters must submit a CA certificate reconciling GSTR-1 and GSTR-3B payments.
An interim IGST refund verification procedure from Circular 12/2018 is extended to shipping bills for April 2018-March 2019; exporters must compare cumulative IGST payments in GSTR-1 and GSTR-3B for that period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, by 30th October 2019.

IGST export refund rectification extended; exporters may use SB005 alternate mechanism and submit concordance tables.
Extension of the officer-mediated rectification mechanism for SB005 invoice mismatches is authorised for shipping bills filed up to 31.07.2019; a special processing drive at Air Cargo Complex, Mumbai from 3 September 2019 will operate three dedicated cells to receive concordance tables and resolve cases, with contact points provided and escalation to the Joint Commissioner (Exports) for any difficulties.