Composition scheme compliance: composition taxpayers must display prescribed "composition taxable person" statements; noncompliance attracts enforcement.
Composition taxpayers must print "composition taxable person, not eligible to collect tax on supplies" on every bill of supply and display "composition taxable person" prominently on notices or signboards at their principal and additional places of business. Noncompliance with these Rule 5 conditions enables the proper officer to initiate enforcement action under GST law, and contraventions may attract penalties, fines, or prosecution.

Electronic sealing: RFID anti tamper one time locks required for bonded warehouse deposit and removal movements.
RFID anti tamper one time locks (RFID OTL) are required wherever Warehousing Regulations prescribe a one time lock; these seals must be procured from Board approved vendors, conform to ISO standards, have TID numbers linked to warehouse codes at sale, and be readable by prescribed Readers. Warehouse licensees must procure Readers and may supply seals; sealing data (including IEC, Bill of Entry/Shipping Bill, RFID OTL number, sealing date/time, container/vehicle number, and warehouse/customs codes) must be captured in a web application. Tamper detection requires examination or refusal to unload and notification of Bond Officers, while specified exemptions and Commissioner discretion apply.

Bank account verification requirement: PFMS validation now mandatory for export benefit disbursal, register or update AD Code accordingly.
Registration and changes to Authorized Dealer Code and exporter bank account details for remittances and export benefits require bank-certified particulars (account holder name/contact, IEC, PAN, account number/nature, branch IFSC and branch contact, bank AD Code). PFMS will validate registered accounts and payments are held if verification fails. Changes require a cancelled cheque or bank closure certificate, which will be verified with the issuing bank. Authorized agents must submit authority proof and all documents must include the signatory's name, designation and functional contact details or be rejected.

Procedure for interception of conveyances clarified; detention limited to consignments with established GST violations and formal release standardised.
Procedure modifications clarify that "three working days" is replaced by "three days" and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.

Recovery cells for tax arrears enforce attachment and sale under customs rules to expedite recovery and improve compliance.
The circular mandates constituting a Recovery Cell in each Commissionerate, headed by an Authorised Officer, to pursue recoveries requiring attachment and sale of defaulter property. A Dy./Assistant Commissioner must prepare a prescribed certificate of amount due and forward it for direction; the Authorised Officer shall serve a seven-day notice and, if unpaid, effect attachment and sale per the prescribed procedure. Zonal oversight, manpower augmentation, and reporting of recovery in Monthly Performance Reports are required.

Interception procedure: only goods or conveyances shown to violate GST provisions may be detained; repeat checks barred absent new information.
Timeline language is amended so "three working days" becomes "three days" and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments.

Electronic Out of Charge transmission enables gate pass issuance without hard copy, with fallback written orders for system failures.
Permits issuance of Gate Pass/Delivery Order by custodians on electronic transmission of the Out of Charge (OOC) through ICEGATE without requiring the hard copy custodian copy; if electronic transmission fails, delivery may be issued on written order from the Assistant/Deputy Commissioner (Import Shed); the Public Notice functions as a standing order and implementation difficulties are to be reported to the designated DC (PRO).

Nepal transit container routing requires movement to CONCOR-CFS after detention-free period unless a specific alternative request is made.
Nepal-bound containers transiting by rail and remaining at N.S. Dock after the detention-free period must be moved to CONCOR-CFS at Majerhat unless the importer, Customs Broker or shipping line has made a specific request to Kolkata Port. Customs Preventive Officers at CONCOR-CFS must supervise loading at the CTKR Rail Terminal and endorse the Customs Transit Declaration. Dedicated storage and handling space must be provided for Nepal transit containers.

IGST refund disbursement blocked by PFMS errors; exporters must check ICEGATE, correct IFSC/PFMS details, and seek assistance.
IGST refunds generated in ICES were not disbursed because PFMS rejected beneficiary banking details or the IFSC/account was not registered; a shipping bill annexure lists affected entries with PFMS error codes. IEC holders must register on ICEGATE, consult the IEC wise PFMS invalidated accounts report, follow the step by step rectification guidance on the customs website for the specific error codes, and approach the Assistant Commissioner, Drawback & IGST Refund Section for unresolved difficulties.

System-generated Shipping Bill: signature and stamp of the officer issuing Let Export Order no longer required on final print-out.
The Customs EDI system's final print-out of the Shipping Bill, produced after the Let Export Order, bears the officer's name and SSO ID; consequently the officer's physical signature and stamp are not required on that final print-out. Trade associations and Customs House Agents are requested to publicize this dispensation and report any difficulties to the department.

Interception of conveyances: only detain or confiscate goods/conveyances where GST violation is established; hard-copy notices suffice.
The Circular modifies prior instructions by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.

Detention limits: only goods or conveyances with established GST violations may be detained or confiscated under modified procedure.
Circular amends interception procedure by replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording to record release date and time. It confirms that after physical verification of a conveyance once in transit, no further physical verification should occur in another State/UT absent new information of tax evasion. Hard-copy notices/orders may serve as proof of action until portal forms are available. Detention or confiscation is limited to goods or conveyances for which a GST law or rule violation is established.

Coastal carriage requirements: mandated use of designated parking plaza, BCG verification, container marking and boarding-office notification.
Containers moved by exclusive coastal vessels must use JNPT Parking Plaza where gate officers verify and endorse the Bill of Coastal Goods (BCG) and enter details in a centralised register maintained by Preventive Officers and the Superintendent; gate officers shall approve BCGs in the Terminal Operating System and maintain hard copies. Containers must be marked "For Coastal Carriage Only." Shipping agents must pre-intimate boarding office of arrivals and movements and provide customs-endorsed BCG copies for clearance; Preventive Officers may carry out random checks to prevent import/export goods being loaded.

Exports by post procedures require Postal Bill of Export filings and tracking based proof before a let export order is granted.
Exporters with a valid Import Export Code must file Postal Bill of Export (PBE) in duplicate-PBE I for e commerce and PBE II for other commercial exports-attach invoices, continue CN22/CN23 labels, present goods and PBE at the FPO for manual customs processing; postal authorities affix tracking numbers and furnish proof of export, after which Customs may grant a Let Export Order. Customs Brokers must onboard a third party web application to register users, input and print PBEs, upload tracking numbers, provide dashboards, and enable Customs data access for risk profiling before operations.

Interception procedure: detention limited to consignments with established GST violations; release and proof requirements clarified.
Amends interception procedure by replacing "three working days" with "three days" and revises the FORM GST MOV-05 release wording to record date and time. Only goods or conveyances with established violations may be detained or confiscated; detention is limited to specific consignments lacking valid documentation rather than the entire conveyance. Hard copies of notices/orders may be produced as proof of action by another tax authority when portal forms are unavailable.

Appellate Authority designation: Additional Commissioners (Appeals) to also serve as Joint Commissioners (Appeals) for assigned territories.
All Additional Commissioners (Appeals) authorised as Appellate Authority under the Rajasthan GST Act are ordered to also discharge the functions of Joint Commissioner (Appeals) for the territorial jurisdiction assigned to them, effectuating co-extensive appellate and joint-commissioner responsibilities within their assigned territories under the statutory and rule-based delegation cited in the order.

Appellate Authorities under GST authorised for specified territorial jurisdictions to hear appeals from adjudicating authorities.
Authorisation is granted under the Rajasthan Goods and Services Tax Act and applicable rules for specific officers to function as Appellate Authorities to hear appeals under the GST appellate framework, with individual officers listed against specified territorial jurisdictions as notified by the State Government.

Refund of unutilized input tax credit for SEZ units and job workers clarified under GST compliance instructions.
Clarification is issued on certain GST issues concerning refund of unutilized input tax credit for SEZ units and job workers. The communication forwards the GST Policy Wing circular on the subject and directs subordinate officers to ensure compliance and communicate the clarification to trade organisations.

Exports by Post regulations require Postal Bill of Export filing and tracking for FPO shipments; broker onboarding mandated.
Exports under the Exports by Post framework require filing a Postal Bill of Export (PBE) at the Foreign Post Office by IEC holders; e commerce PBEs cover a single consignor with multiple consignees and must be filed in duplicate with invoices and updated postal declaration forms. PBEs are manually processed by Customs, postal authorities affix tracking numbers and return PBEs for grant of a Let Export Order, originals retained by Customs, and postal proof of export with tracking and dispatch identifiers must be furnished prior to uploading export details into the export data system.

Service Exports from India Scheme eligibility: agents entitled only for services for which they receive and retain foreign exchange payments.
Steamer agents and similar service providers qualify for SEIS benefits only for services they exclusively render and for which the foreign exchange earnings (or permitted INR payments) are received and retained in their India accounts; amounts merely routed through them for payment to other providers are not claimable, and the actual service provider must obtain a certificate of receipt of payment from the entity that received the foreign exchange or permitted INR payment.