Intelligence-based tax enforcement: centralized approval, risk-based inspections, and calibrated penalty protocols to reduce harassment.
The Enforcement wing is renamed Intelligence Wing and must conduct intelligence-led, risk-based investigations: investigation files prepared by Investigation, Data, Technical and Survey cells require scrutiny by Joint Commissioner (Intelligence) and approval by the Commissioner before inspections under sections 67/68 may be authorized in FORM GST INS-01; inspections must be prudent, team composition and timing controlled, and actions subject to Commissioner-imposed conditions under section 5(1) of the TNGST Act.

Power to arrest under the CGST Act requires attention to Supreme Court directions in ongoing High Court challenges.
Power to arrest under Section 69 of the CGST Act, 2017 was the subject of divergent views among High Courts, prompting the Supreme Court to indicate that the legal position required clarification. Field formations were directed to bring these Supreme Court directions to the notice of the High Court in all matters where the validity or application of Section 69 is challenged.

Custodianship extension granted for CFS subject to cost recovery payments and compliance with cargo handling regulations.
Extension of custodianship to M/S Sravan Shipping Services Pvt. Ltd., CFS II is granted for ten years until 26.05.2029, expressly subject to payment of cost recovery charges and compliance with the Handling of Cargo in Customs Area Regulations, 2009 (as amended) and instructions or guidelines issued by the Board/Custom House.

Scrutiny of self-assessed GST returns: notice, response periods and assessment steps for unresolved discrepancies under SGST rules.
Proper Officers must scrutinize 2017-18 self-assessed GST returns for escaped or under-assessed outward supplies, incorrect rates, ineligible exemptions or input tax credits, issue Form GST ASMT-10 quantifying tax, interest and other amounts and allow up to thirty days for response; if unrectified, proceed to determine tax and dues or, for fraud, initiate penal assessment. Pending online processes, manual DRC-01/DRC-02 notices shall follow and unresolved cases culminate in DRC-07 adjudication with tax, interest and prescribed penalty; GSTR-9 rectification will be accepted where it corrects defects.

Project Imports registration: electronic project and PI bond registration required for filing import declarations across ports, project number mandatory.
The new Project Imports module requires electronic Project Registration (license-style with PI scheme code and mandatory PI bond), registration of a national provisional bond coded PI usable at any port, and filing of Bills of Entry that quote the generated project number and item serials so that item-wise debits post to the project ledger; finalization of BEs and re-crediting of bonds will use existing FAO/FDC workflows. Migration of all live and future projects to the system is compulsory.

e-SANCHIT requirement: exporters must upload digitally signed supporting documents at time of shipping bill filing, hard copies not accepted
The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 require exporters and customs brokers to upload digitally signed supporting documents on e-SANCHIT at the time of filing Shipping Bills; hard copies of supporting documents will not be accepted and the directive is to be treated as a Standing Order for officers and staff.

eSANCHIT mandatory uploads: digitally signed export supporting documents must accompany shipping bill filings.
Mandatory use of eSANCHIT requires exporters and customs brokers to upload digitally signed supporting documents at the time of filing shipping bills; hard copies are no longer permitted. The measure supersedes prior voluntary arrangements and the earlier regulation, directs trade bodies to publicise the change, and invites reporting of any difficulties to the issuing office.

GST arrest caveat filing directed for Supreme Court cases challenging arrest powers in fake invoice fraud matters.
Immediate filing of caveat(s) in the Hon'ble Supreme Court is directed in GST arrest cases where High Courts have not granted relief to petitioners challenging the power to arrest, especially in fake invoice and input tax credit fraud matters. The instruction refers to objections concerning arrest under section 69 of the CGST Act, 2017, notice under section 73(1), the authority of GST officers to arrest, and whether such officers are police officers, and requires prompt reporting of action taken.

Central Intelligence Cell established: empowered to inspect business and transport premises on Joint Commissioner authorization.
A Central Intelligence Cell is added to the intelligence wing, authorized to inspect business premises, transporters, warehouses, and goods in transit upon authorization from the Joint Commissioner (Intelligence), and to perform other functions as directed. The Cell's composition is two State Tax Officers and six Deputy State Tax Officers; its functions are inspection based on Joint Commissioner authorization and carrying out additional orders from the Joint Commissioner.

Combating financing of terrorism: financial intermediaries must screen, report matches within 24 hours and freeze assets under Section 51A.
Regulators and regulated entities must maintain and circulate electronic designated lists, screen customer records continuously, and report any matches within 24 hours to the CTCR Nodal Officer and relevant State/UT Nodal Officers and FIU-IND. Upon confirmed matches, entities must prevent transactions and file Suspicious Transaction Reports. The CTCR Division will cause verification by police or central agencies within five working days; confirmed holdings by designated persons will be frozen by order issued without prior notice. An applicant inadvertently affected may seek unfreezing, with CTCR required to decide within 15 working days.

Bonded warehouse manufacturing requires integrated licensing, unified digital records, and GST/duty treatment on resultant supplies.
Applicants for manufacturing or other operations under section 65 must file a unified application integrating private bonded warehouse licensing under section 58 (Annexure A). Licensees shall maintain a single consolidated digital record format (Annexure B) combining MOOWR, 1966 and Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit monthly returns; execute a triple duty bond as per Annexure C. Exported resultant products require a shipping bill and GST invoice with no import duty on contained imported inputs; domestic clearance requires GST payment and ex-bond Bill of Entry with duty on imported inputs.

Forged Office Order: stakeholders warned not to rely on a counterfeit cancellation of the Beach Sand Minerals export notification.
A forged Office Order claiming to cancel Notification No. 26/2015-2020 (Export Policy for Beach Sand Minerals) is not genuine and was not issued by DGFT. DGFT has not revised or amended the original notification dated 21.08.2018. Stakeholders - including importers, exporters, custodians and customs brokers - are advised not to rely on or act upon the forged Office Order and to await any authorised communication for genuine amendments.

Notification validity: original export notification remains in force after a forged cancellation order was exposed and disclaimed.
An alleged Office Order cancelling Notification No. 26/2015-2020 for export policy of Beach Sand Minerals is a forged document not issued by the Directorate General of Foreign Trade; the original notification has not been amended and remains in force.

Mandatory e-SANCHIT filing: digitally signed export supporting documents must be uploaded; hard copies will not be accepted.
Exporters, Customs Brokers and other stakeholders must upload digitally signed supporting documents on e-SANCHIT at the time of filing shipping bills; hard copy supporting documents will not be accepted and any implementation difficulties should be reported to the issuing office.

Forged administrative order exposed; original export notification for beach sand minerals remains in force, stakeholders warned.
A forged Office Order purportedly cancelling Notification No. 26/2015-2020 on the export policy for Beach Sand Minerals has been confirmed as not issued by DGFT; DGFT and the Drawback Division, CBIC, state the original notification remains in force, and stakeholders must continue to comply with the extant export policy while reporting implementation difficulties to the customs office.

Forgery of cancellation order: purported revocation of beach sand minerals export policy is invalid and original notification remains operative.
The notice declares an alleged DGFT Office Order purporting to cancel the export policy for Beach Sand Minerals to be forged and not issued by the DGFT; no amendment or revision has been made to the original export Notification, which therefore remains in force.

Composition scheme for brick manufacturers ceases with GST, with proportionate refund guidance for excess deposits under the season plan.
Composition scheme for brick manufacturers for season year 2016-17 was stated to cease automatically on the introduction of GST. The scheme required 50% of the total composition amount by 20 March 2017 and the balance from April to September 2017, so that 75% was payable up to June 2017 and 25% for July to September 2017. Brick manufacturers who had deposited more than 75% before GST came into force were stated to be eligible for proportionate refund of the excess amount, and the same calculation applied to new brick kilns started after 31 March 2017.

GST taxpayer distribution framework assigns Assam registrants between Central and State administrations through slab-based allocation and single-interface principles.
Taxpayers registered in Assam were distributed between the Central and State tax administrations under the GST Council's guidelines to ensure a single interface under GST. Migrated taxpayers lacking turnover data were allocated in the same slab below 1.5 crore on a 90:10 ratio, with lists issued in annexures.

Enhanced disclosure obligations for debenture trustees require public compensation details and timely ISIN-wise payment calendars.
Debenture Trustees must publish on their websites the nature of compensation arrangements, including minimum fees and determining factors, and maintain an ISIN-wise calendar of interest and redemption due and paid for the financial year, updating initial schedules and new issues promptly and updating payment status within one day of due date with delayed payments marked. Issuers and RTAs must furnish debenture holder details to DTs at allotment and monthly by the seventh working day. Privately placed issues must include additional covenants in term sheets requiring enhanced default interest for missed payments and penal interest for listing delays.

Import of pesticides and hazardous chemicals must await CIB permit; warehousing in bonded facilities is not permitted.
Import consignments of pesticides, fungicides and other Chapter 38 items requiring a CIB permit must be imported only after obtaining CIB permission in advance; warehousing of such hazardous chemicals in bonded/private bonded warehouses in the DTA is not permitted under the FTP, and the directive is to be treated as a standing order for officers, with implementation difficulties to be reported to the Appraising Main (Import) Deputy/Assistant Commissioner.