ITC/IGST refund disposal: dedicated refund cells will process pending refund claims and shipping bills during a focused drive.
A targeted ITC/IGST Refund Fortnight will run with divisional offices acting as exclusive refund cells and extended hours to process refund applications received up to 15th June and shipping bills filed prior to 15th June, where GSTN has transmitted records to the Customs EDI system by the end of the fortnight; trade is invited to approach refund cells and report difficulties for departmental resolution.

Special Drive Refund Fortnight mobilises dedicated refund cells to expedite IGST refund processing and assist exporters.
Special Drive Refund Fortnight from 16.07.2018 to 31.07.2018 directs Commissionerates to establish dedicated refund cells and helpdesks to expedite pending export refund claims and assist exporters in correct filing. The IGST refund procedure on ICEGATE supports electronic processing if sufficient and correct details are provided; exporters, export promotion councils and trade associations are urged to assist in filing, rectification of errors and dissemination of the notice.

IGST refund clearance fortnight offers exporters an opportunity to get pending IGST refund claims processed at JNCH.
Third IGST refund clearance fortnight at JNCH from 16 July to 30 July 2018 to expedite processing of pending IGST refund claims; exporters and export organisations are asked to avail the facility, shipping bill-wise validated details are available on the JNCH website, and difficulties may be brought to the IGST Refund Cell or emailed to [email protected].

Extension of timeline for initial PAN and bank details request; reminders may be sent by ordinary post or courier.
Extension granted for RTAs to send the initial Registered/Speed Post letter requesting shareholders' PAN and bank details together with Annual Reports/AGM notices; subsequently two reminders may be sent by other modes including ordinary post or courier.

Recovery of Government Dues: Deputy/Assistant Commissioner designated as Authorized Officer to enforce attachment rules for recovery actions.
The Deputy/Assistant Commissioner of the Headquarters Tax Recovery Cell, Kolkata South CGST & CX Commissionerate, is designated as the Authorized Officer to make recovery of Government dues pursuant to the statutory recovery and attachment framework and the Customs Attachment of Property of Defaulters for Recovery of Government Dues Rules, 1995, consistent with referenced CBIC circulars.

Transhipment controls: strengthened operational safeguards and custody procedures for air cargo to prevent mingling and contraband shipment.
Authorization is granted to a named agent to tranship export consignments from Bangladesh via ACC (Imports) IGI Airport subject to Board transhipment rules and conditions requiring pre arrival filing of documents, supervised segregation and sticker affixation by IFO, mandatory X ray screening with a machine configured to transfer scanned items from import to export areas, placement in a double locked special enclosure with register entry, escort by an Export Freight Officer who certifies shipment, transfer under a Transhipment Bond, and reporting and compliance obligations including DGCA clearances and action for discrepancies under customs law.

Mandatory electronic document submission requires beneficiaries to register on ICEGATE for PGA-uploaded LPCOs and IRN notices.
eSANCHIT under SWIFT mandates electronic submission of supporting documents for consignment clearance and will transition to PGA-uploaded LPCOs; when a PGA uploads an LPCO the system generates a unique Image Reference Number (IRN) and notifies the beneficiary via the email address registered on ICEGATE. Beneficiaries must register on ICEGATE to receive IRNs and, following PGA implementation, will not be permitted to upload those documents themselves.

Risk Management System implementation at ICD Bhambholi: all import Bills of Entry to be processed under RMS.
Implementation of a Risk Management System (RMS) for imports at ICD Bhambholi is announced, with all Bills of Entry filed in ICES to be processed under the RMS. The notice highlights the merger of facilitation schemes into a three-tier Authorized Economic Operator (AEO) Programme and invites eligible exporters to apply to the Commissioner of Customs, Pune; a Local Risk Manager with contact details is designated for resolving implementation difficulties.

Direct Port Delivery of imports expands automatic access for listed importers and specified facilitated categories without separate applications.
Direct Port Delivery of imports at Kolkata and Haldia Ports is extended to listed importers without a separate application. Government entities, Authorised Economic Operators, 100% Export Oriented Units, Special Economic Zone units, Nepal-Bhutan import transit consignments, and consignments bound for an Inland Container Depot are also automatically eligible. Other importers may apply under the prescribed procedure. Listed importers are encouraged to obtain Authorised Economic Operator status for assured facilitation and related benefits.

Input accountability requires shipping bill declaration, accountability statement and engineer certification for EODC issuance.
EODC shall be issued where the exporter has declared input quantities in the shipping bill, submitted the prescribed accountability statement linking exported items to imported inputs with matching quantities and specifications, and produced an independent Chartered Engineer's certificate certifying that the imported inputs were technically required and actually consumed in the manufacture of the exported products; matching of imported and consumed quantities in the specified columns is mandatory, and the procedure applies to pending EODC irrespective of policy period.

Investor group investment limits: primary market allotment must be validated to prevent breaches through PAN and depository checks.
Registrars and Transfer Agents must use Permanent Account Number for single-FPI compliance checks and obtain validation from depositories that no investor or investor group breaches prescribed investment limits at the time of finalising basis of allotment. Designated Depository Participants supply FPI identification details to depositories for investor group monitoring, and depositories must implement systems to share validation information with RTAs within SEBI-prescribed issuance timelines.

Authorised representative mechanism ensures creditor classes select a nominee to collect voting instructions and cast class votes in insolvency.
The Code and regulation 16A establish a procedural mechanism whereby, if a creditor class meets the threshold, the interim or resolution professional offers three insolvency professionals; creditors indicate their preferred nominee and the nominee with the highest number of selections becomes the authorised representative, who collects voting instructions, attends CoC meetings and casts the class vote in accordance with those instructions, and the resolution professional must facilitate this electronic choice process for unrepresented classes irrespective of process stage.

E-way bill transit inspections must avoid harassment of traders and transporters, with disciplinary action for misuse of checks.
Inspection of goods in transit under the e-way bill system must follow the prescribed procedures for stopping vehicles and for detention, release, and seizure of transported goods and vehicles. Officers are directed to ensure that no transporter or trader is harassed in the name of the e-way bill during checks. If harassment is found on investigation, strict disciplinary action is to be taken against the concerned mobile squad officers and their controlling officers.

MEIS benefit enhancement expands list of dairy and allied exports and raises reward rates for selected HS codes.
New dairy and allied HS codes are added to Appendix 3B, Table 2 of the Merchandise Exports from India Scheme, eligible for a 10% MEIS rate for exports made from 13.07.2018 to 12.01.2019, and MEIS rates for nine specified HS codes are temporarily enhanced to higher rates for defined periods, some through 12.01.2019 and others through 31.03.2019.

MEIS extension for Bengal-gram: export incentive benefit continued for specified shipments through September 2018 under FTP authority.
Extension of the Merchandise Exports from India Scheme (MEIS) for Bengal gram (ITC(HS) code 07132020): DGFT, under paragraph 1.03 of the Foreign Trade Policy (2015-2020), extends the MEIS benefit for exports effective 21 June 2018 through 20 September 2018, updating Table 2 of Appendix 3B and continuing the incentive beyond the prior expiry of 20 June 2018.

Tax dispute online tracking requires uploading case data and scanned orders at each adjudicatory stage for compliance.
Implementation mandates use of the Tax Dispute Online Tracking System (TDOTS) for monitoring tax dispute proceedings: issuing sections must upload case data and scanned documents and obtain credentials; each processing section must upload documents for successive adjudicatory stages and verify uploads before processing, endorsing files to the Commissioner; retrospective and legacy case uploads must be completed per transitional deadlines and the Commissionerate MPR must reconcile with TDOTS data with technical certification.

Prohibition on cash acceptance by stock brokers mandates non-cash settlements via electronic transfers or account-payee cheques.
Brokers are prohibited from accepting cash from clients directly or by depositing cash into the broker's bank account; payments must be by account payee crossed cheques, demand drafts, direct credit via electronic fund transfer, or other RBI permitted modes, with brokers accepting cheques only if drawn by clients and issuing cheques only in favour of clients.

Incorporation of purchaser name on demand instruments to reduce anonymity and curb money laundering; issuers must comply.
Issuance instruments such as demand drafts, pay orders and banker's cheques must bear the name of the purchaser printed on the face of the instrument, and the issuing bank is required to incorporate the purchaser's name on such instruments issued on or after September 15, 2018; this amendment to the Master Direction on KYC mandates the change and banks are instructed to ensure compliance.

Certificate of Origin (Non-Preferential) authorization expanded to include a new export promotion council and updated agency listings.
Authorization is granted for M/s Uttar Pradesh Export Promotion Council to issue Certificate of Origin (Non-Preferential), and the Council is enlisted in the Appendix listing of agencies empowered to issue such certificates with contact details. Following state bifurcation, Federation of A.P. Small Industries Association is redesignated as Federation of Telangana Small (MSME) Industries Association and its Appendix listing is moved to the new state's entry, updating the roster of authorized agencies.

Repeat order authorizations for SCOMET items approved by Chairman IMWG with defined eligibility, verification, and recall safeguards.
Amendment allows Chairman IMWG to approve repeat order authorizations for the same SCOMET items to the same country/entities without IMWG consultation; repeat orders to different countries/entities require Chairman approval after verification of buyer/consignee/end user. Eligibility is limited to applications within three years of the original authorization, requires end-user certification of quantity commensurate with operational capacity, an exporter declaration on qualifying conditions, and subjects authorizations to recall/termination on adverse reports; IMWG will confirm approvals ex-post facto and may refuse further repeats on proliferation concerns.