Common bond for export promotion imports allows single-bond coverage with progressive bank guarantees to streamline customs clearances.
Execution of a Common Bond allows an authorisation holder to cover all imports under specified Export Promotion schemes from any port with a single bond value set by the holder; exhausted bond amounts must be topped up at the port of execution. Required Bank Guarantees may be furnished progressively as imports occur and concessional duty benefits are availed.

No-incentive certificate requirement required on re-import to enable recovery of export incentives and prevent inadmissible duty credits.
Re-imported goods on which Chapter 3 FTP incentives were availed must be presented to Customs with a no-incentive certificate from the Regional Authority of DGFT; Customs must ensure this certificate before clearance. Field formations must review past re-imports and coordinate with DGFT to recover any inadmissible duty credit or reward amounts, and submit a compliance report to the Drawback Division by the specified deadline.

Customs Inland Manifest requirement: entities must apply via ICEGATE and obtain customs approval before using e-Seal export facility.
Shipping lines, shipping agents and exporters must submit a master application on the ICEGATE portal detailing the entity, authorised persons, intended operations and supporting documents; applications will be routed to ICES and reviewed by a jurisdictional customs officer using the newly created ENT-APR role to verify documents, approve or query applications before entities may operate under the new SCMTR e-seal export process.

Accurate import data required to determine correct duty classification and enable effective assessment and post clearance audit.
Importers and exporters must furnish accurate, specific and complete product and transaction data-description, brand, grade, model, specification, UQC, weight, country of origin and end use-to ensure correct classification, valuation and assessment. Customs officers are directed to enforce data quality, insert comprehensive examination comments, verify retail units or end use where duty treatment depends on those particulars, and treat this Public Notice as a standing order to support assessment and post clearance audit.

Invoice mismatch rectification extended for eligible shipping bills; outreach to exporters and revised IGST refund processing.
The officer assisted alternative mechanism to resolve invoice mismatches (SB005 error) for IGST export refund claims is extended to shipping bills filed up to 31.07.2019, applying the provisions of Circular 40/2018 Customs to these cases. Field formations must conduct outreach to ensure exporters follow the correct refund claim procedure, minimise repeat errors, implement revised processing including disbursal of compensation cess where applicable, and report difficulties to the Board.

IGST refunds verification mechanism extended to cover exporters with GSTR 1/GSTR 3B payment mismatches, requiring CA certification.
The circular applies the interim solution of Circular 12/2018 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. It requires comparison of cumulative IGST payments for that period as per earlier guidelines and mandates a Chartered Accountant certificate confirming no discrepancy between IGST refunded and IGST paid for exports; Customs zones must report GSTINs that do not submit the certificate and sensitize field formations and trade.

ITR filing: non-resident directors of foreign companies with no India nexus need not disclose directorship.
ITR forms require disclosure of directorship with company name, PAN, listing status and DIN; non-residents need not disclose directorship in a foreign company that has no income received in India or accruing or arising in India, while residents must disclose all directorships. Residents reporting foreign assets, signing authority or foreign income must complete Schedule FA, but only where the foreign assets were held both during the Indian previous year and during the foreign jurisdiction's relevant accounting period.

Proper Officers designation under state GST law clarifies assigned powers and enables extension of jurisdiction across zones and districts.
The order designates specified categories of officers as Proper Officers under the Himachal Pradesh GST Act effective 1 May 2018, assigning each rank and unit the GST provisions they administer; it confirms that district officers' territorial authority for the relevant provision extends to the whole district and that higher ranked officers and specified headquarters units have state wide jurisdiction, while authorising the Commissioner and zonal and district in charges to extend officers' jurisdiction as necessary.

Legacy dispute resolution: duty linked relief with full waiver of interest and penalties to clear past indirect tax disputes.
The Sabka Vishwas Scheme, 2019 provides a time bound, automated mechanism to settle legacy Central Excise and Service Tax disputes and permit voluntary disclosures. Relief is linked to the duty amount communicated or admitted and includes scaled duty reductions with full waiver of interest and penalty. Eligibility covers adjudication, appeals, investigations and quantified audit demands subject to specified exclusions. Declarations are processed by Designated Committees with automated relief calculation; successful payment and appeal withdrawal lead to issuance of a conclusive discharge certificate subject to narrow reopening for false voluntary disclosures.

Applicability of All Industry Rates clarified: AIRS no longer apply for Brand Rate fixation in post GST era.
AIRS of duty drawback are not applicable for Brand Rate fixation in the post GST era because GST has subsumed Central Excise and service taxes and provides input tax credit; accordingly earlier circulars premised on excise exemptions do not apply. Duties not neutralized by GST may be claimed by exporters on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017.

Annual GST return filing obligations clarified: data sources, ITC auto population, self correction and reconciliation procedures.
Registered persons must file annual return Form GSTR 9, using books of account, GSTR 1 and GSTR 3B as primary, synchronous sources; report discrepancies and pay unpaid tax or claim refunds through prescribed forms. Auto population is facilitative; taxpayers must report values per records. Outward supplies are allocated to Part II or Part V based on timing of tax payment via GSTR 3B; undeclared supplies go in Part II and additional liability is paid via DRC 03. ITC auto population in Table 8A depends on supplier filed GSTR I as of cut off, with Table 8C/8D treatment and informational disclosures explained. Section 73 self correction and GSTR 9C aggregate turnover rules are noted.

Labelling and packing in bonded warehouses permitted without special permission, subject to field officers' assessment of statutory compliance.
Labelling, packing and similar activities necessary to fulfil statutory compliance requirements are allowed in all Customs bonded warehouses without obtaining permission under Section 65 of the Customs Act; this position remains effective notwithstanding the Manufacture and Other Operations in Warehouse Regulations, 2019. The circular's scope extends beyond explicit examples to any activity required for statutory compliance, and field officers must evaluate and permit such activities without Section 65 permission.

Amendment Regulations applicability limited to liquidation processes commencing on or after notification; prior liquidations excluded.
The Amendment Regulations apply prospectively and are not retrospective: they govern liquidation processes commencing on or after the date of notification and do not apply to liquidation processes that had commenced before that date; the circular reiterates this clarification for insolvency professionals and related entities under the Board's statutory power to issue guidance.

Goods vehicle road checking instructions set inspection targets, night checks, transporter verification and continuous vehicle tracking compliance.
Instructions under the Uttar Pradesh GST framework regulate road checking of goods vehicles by mobile squad units through weekly deployment planning, recordal of checks, night inspections, and minimum monthly inspection targets by zone. The circular further prescribes reduced inspection benchmarks for sensitive goods, a minimum share of retail vehicle checks, physical verification of identified transporters, and continuous operation of Vehicle Tracking System equipment in squad vehicles.

Input Tax Credit reporting must be corrected in periodic returns to ensure proper fund apportionment and avoid scrutiny.
The circular directs taxpayers to report ITC and reversals precisely in GSTR-3B Table 4: total eligible ITC including amounts to be reversed in 4(A); reversals under rule 42/43 in 4(B)(1) and reversals under rule 37 or other reversals in 4(B)(2); net available ITC in 4(C) as 4(A) less 4(B); and ineligible or blocked credits in 4(D) distinguishing section 17(5) items in 4(D)(1) and section 17(4)/rule 38 and other ineligible credits in 4(D)(2).

Registration authority change: Development Commissioners no longer register EOUs; EPCES recognised as registering authority under Foreign Trade Policy
The amendment to Paragraph 6.34(14) narrows the Registration-cum-Membership Certificate role so the authority functions as registering authority for EHTP, STP and BTP units only; a separate Registration-cum-Membership Certificate is not required as provided in Paragraph 2.55 of the Foreign Trade Policy. The Public Notice notes a consequential change to Development Commissioner powers because EPCES is recognised as registering authority for EOUs.

Withdrawal of Customs Staff affects customs clearance at ICD Thar Dry Port; trade must clear consignments and arrange alternatives.
The custodian of ICD Thar Dry Port, Jodhpur failed to pay Cost Recovery Charges in advance on the required quarterly basis despite repeated requests and applicable Board guidance; accordingly Customs staff posted at the ICD will be withdrawn effective the date stated in the notice. Traders must promptly clear consignments in the pipeline and make alternative arrangements for future import/export handling. The notice underscores the custodian's obligation to deposit cost recovery charges in advance under the custodial and customs cost recovery framework to permit continuation of on site Customs services.

All Industry Rates no longer apply to brand rate duty drawback post GST; exporters must claim unrecovered duties on actual basis.
Pre GST Circulars permitting use of All Industry Rates for Brand Rate fixation rested on excise exemptions for certain inputs; post GST, with input tax credit/refund available, that premise no longer applies. Therefore those Circular provisions are not applicable to exports in the post GST regime, and any duties not otherwise neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules.

Entry Inwards timing: grant upon vessel reporting at pilot station to expedite unloading and commence operations promptly.
Entry Inwards will be granted when a vessel reports at the pilot station/when the pilot boards, based on an automatic message or e-mail from Port Control/Pilot Station or simultaneous intimation from shipping agents; the time recorded in the EDI system will be the time of arrival. The Boarding Officer shall maintain logs, grant Entry Inwards promptly on receipt of the information, and thereafter complete boarding formalities and take action on any mis-declaration; applicable rates and duties are governed by Section 15 of the Customs Act, 1962.

Classification of motor vehicle parts: ensure accurate descriptions and correct tariff classification to reduce assessment delays.
Importers of motor vehicle parts must provide precise item descriptions and correct tariff classification to facilitate customs assessment and reduce dwell time. Goods specifically meant for use as automobile parts and accessories should be classified under the tariff heading covering parts and accessories of motor vehicles; importers may include technical names and part numbers in brackets to clarify the nature of the goods and avoid misclassification and examination difficulties.