Refund claims under GST: clarified filing requirements, export refund validations, and cess credit eligibility for exporters.
Refund claims by an ISD, composition taxpayer under section 10, or a non-resident taxable person may be made without filing FORM GSTR-1 or FORM GSTR-3B; filing FORM GSTR-6, FORM GSTR-4 or FORM GSTR-5 respectively suffices. For tax periods 01.07.2017-31.03.2018 exporters who misreported zero-rated supplies in GSTR-3B may file FORM GST RFD-01A provided integrated tax/cess refund claimed does not exceed the aggregate reported in columns 3.1(a), 3.1(b) and 3.1(c) of GSTR-3B. Refund of unutilized compensation cess credit is allowable for zero-rated supplies under bond/LUT but not where export is on payment of integrated tax; bond/LUT not required for zero-rated exports of exempted or non-GST goods. Rule 96(10) restricts payment-based exports only where exporters directly receive goods from suppliers availing specified notification benefits.

GST migration pending issues must be reported through the grievance mechanism in prescribed format for weekly consolidation.
The Commercial Tax administration in Uttar Pradesh directed field officers to route GST migration problems through the IT Grievance Redressal Mechanism for taxpayers unable to migrate because of technical difficulties. Officers were required to compile prescribed taxpayer details in Excel format, use the subject line "Migration Pending Issues," and forward the information through the nodal officer to the GSTN committee for weekly consolidated consideration.

Jurisdiction reallocation under Mumbai Customs Zone II assigns specific import, export, audit and adjudication roles among six commissionerates.
Jurisdiction and work among six Nhava Sheva Commissionerates under Mumbai Customs Zone II are reallocated effective from the stated date: Nhava Sheva (General) centralizes port terminal coordination, preventive, vigilance, CIU and various centralized services; Nhava Sheva I, III and V receive specified import appraisal and examination responsibilities by grouped import assessments and CFS allocations; Nhava Sheva II is designated for centralized export assessment and export scheme management including drawback and export licensing; Nhava Sheva IV is assigned transaction based audit, thematic audit and OSPCA functions. Adjudication jurisdiction follows CAC monitoring and rules assigning imports to filing or investigatory groups and exports to the NS II export assessment group, with transitional provisions for pending cases.

IGST refund compliance requires reconciled GSTR filings and CA certification to secure pending export refunds.
Sanctioning of pending IGST refund claims at JNCH uses an alternative mechanism for cases where GSTN records were not transmitted. Exporters with GSTR-3B IGST equal to or exceeding GSTR-1 must submit a Chartered Accountant certificate to DC(IGST) at the port with a copy to the jurisdictional GST office; shortfalls in GSTR-3B require payment of the difference via subsequent GSTR-3B filings with proof to customs, with thresholds determining whether self-certified challans suffice or whether a CA certificate and undertaking are additionally required.

Direct Port Delivery for AEO status holders changes through omission of one eligibility-related guideline while remaining conditions continue.
Direct Port Delivery (DPD) guidelines for Authorised Economic Operator (AEO) status holders are modified by omitting paragraph 11(i) of the earlier framework. All remaining conditions governing DPD for AEO status holders continue unchanged. Implementation difficulties may be raised with the Commissioner of Customs (Port), Kolkata.

GST refund eligibility clarifies return requirements, compensation cess credits, exempt exports, and restrictions on integrated tax-paid exports.
GST refund claims by Input Service Distributors, composition taxpayers and non-resident taxable persons may rely on their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on coal used for zero-rated aluminum supplies under bond or LUT may be refunded, but cannot be used to pay integrated tax on exports. Exporters of exempted or non-GST goods need not furnish bond or LUT for zero-rated supplies without integrated tax and may claim eligible unutilized input tax credit. The restriction on export on payment of integrated tax applies only to direct procurement from suppliers using specified tax-free or concessional benefits.

Refund claims procedures: specified category returns suffice for ISD, composition and non-resident taxpayers to seek refunds.
An ISD, composition taxpayer or non-resident taxable person need not file FORM GSTR-1 or FORM GSTR-3B to claim refunds; their category-specific returns (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice. For specified past tax periods, refund claims of integrated tax/cess on exports or supplies to SEZs are allowed up to the aggregate declared in specified GSTR-3B columns where portal validation had previously limited claims. Exporters can claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond/LUT, but such cess credit cannot be used to pay integrated tax; LUT/bond is not required for zero-rated exempt or non-GST goods exports. The restriction under rule 96(10) applies only to exporters directly receiving goods from suppliers who availed certain notifications.

Public health exemption: ambulance services supplied to government under NHM are exempt from service tax.
Where private service providers receive consideration from State governments for providing ambulance services under the National Health Mission, those services constitute services provided to Government by way of public health and are exempt from service tax under notification no. 25/2012-Service Tax.

IGST refund correction enables officer interface verification to sanction refunds where IGST was paid but misdeclared and GSTIN mismatches exist.
Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately.

IGST refund rectification: special fortnight enables officer-interface correction of common error codes to release stuck export refunds.
Launch of a Special Drive Fortnight to permit officer-interface rectification and sanction of IGST refunds stalled by specified error codes. The drive targets invoice mismatches in shipping bills (SB005), EFMs/EGMs not filed or filed with errors at ICDs/gateway ports, exports paid with IGST but declared without payment, and shipping bills with incorrect GSTIN (SB003). All customs locations will operate during the fortnight, and exporters, CHAs and trade associations are urged to use the facility and report difficulties to the Principal Commissioner.

Sample forwarding to outside laboratories: new nominated labs added for commodity-specific customs testing and stakeholder reporting.
The notice supplements prior circulars by adding-approved outside laboratories, nominated by CRCL and listed in the annexure, for forwarding specified commodity samples for analytical testing across seafood, spices, fishmeal, minerals, petroleum products, pharmaceuticals, fertilizers, toxicology, rubber, packaging, and metal scrap; stakeholders are instructed to use these laboratories in addition to the earlier list and to report any difficulties to the Department.

IGST export refunds: dedicated refund cell and intensified drive to clear pending claims; exporters urged to verify ICEGATE status.
A special IGST export refund fortnight directs intensified liquidation of pending IGST refund claims via a dedicated refund cell at ICD Whitefield, Bengaluru ([email protected]). Exporters must check ICEGATE for real time error status and contact the cell to obtain sanction of pending refunds. For ICEGATE error code SB-005, exporters should follow the procedures in Board Circular No.05/2018 and Public Notice No.07/2018; implementation difficulties are to be reported to the Commissionerate.

Supervised factory stuffing: customs permits supervised stuffing and RFID e sealing of temperature sensitive reefer exports to avoid spoilage.
Permission is granted for supervised factory stuffing and sealing of reefer containers with perishable or temperature sensitive export goods where local examination facilities lack sterile, temperature controlled conditions. Exporters must apply to the jurisdictional Commissioner at least 24 hours prior, provide a goods list, and use RFID e seals while deputed Customs officers supervise examination, stuffing and sealing. RMCC will be notified and should prevent routine port examination of such supervised sealed containers; monthly reporting and verification will be conducted and discrepancies may lead to review of permissions.

Refund clarification mandates uniform adoption of central GST circular on refund procedures and compliance by state tax officers.
Instruction requires state tax officers to follow the Central Board of Indirect Taxes & Customs' circular on refund-related issues to ensure uniform implementation of GST refund procedures, compliance obligations, and administrative handling across subordinate tax offices; the central circular is enclosed for guidance.

Territorial jurisdictional authority designated: deputy commissioners authorised to exercise specified GST powers across named zones and districts.
The Commissioner of State Taxes delegates the exercise of powers under Sections 54 and 55 of the Nagaland GST Act to specified Deputy Commissioners as territorial jurisdictional authorities: Dimapur Zone (Dimapur, Peren, Mon), Kohima Zone (Kohima, Phek, Wokha) and Mokokchung Zone (Mokokchung, Tuensang, Zunheboto, Kiphere, Longleng), by Order No. 01/2018-GST dated 30 May 2018.

Self-declaration for higher duty drawback required; non-submission may lead to rejection or lower rate of claim.
Exporters with drawback claims in the "Query Raised" queue must submit the prescribed reply and the self-declaration on the EDI system to the Deputy Commissioner (Drawback) within fifteen days; where substantive queries exist, required documents/clarifications must accompany the self-declaration. Non-submission will result in rejection or processing of the claim at a lower rate. Drawback status and reasons for pendency are available on the EDI portal, and an annexure of pending claims is attached.

Import manifest amendments must follow prescribed timelines, documentation, fees, and shipping-line responsibility.
Amendments to the Import General Manifest (IGM) are categorised as minor or major. Minor amendments are to be approved the same day administratively by Superintendent or Appraiser level officers without adjudication or penalty where no fraud is involved. Major amendments are to be decided by Deputy/Assistant Commissioners and generally approved within 24 hours, with escalation for delays. The shipping line must submit a combined prescribed application with annexed supporting documents; incomplete forms will receive same-day deficiency memos. Liability for penalties attaches to the shipping line filing the IGM; consignees and brokers are not liable.

ROSL disbursal requires PFMS-validated bank accounts; unvalidated accounts block final ROSL processing until validation is completed.
Pending ROSL disbursal is contingent on PFMS validation of exporters' bank account details; shipping bills for exporters not PFMS-accepted will not be made available for the final ROSL scroll. A list of affected IECs is attached and exporters are directed to correct their account details and contact the Deputy Commissioner (Drawback) for assistance.

Delegation of Authority for food import clearance enables customs officers to clear consignments under SWIFT where FSSAI delegates.
SWIFT directs food consignments to FSSAI where it has offices and otherwise instructs Customs 'Authorized Officers' to clear consignments or refer to Port Health. FSSAI's latest order designates Customs officers as Authorized Officers, superseding prior notifications; Commissioners must ensure all Customs locations are covered and report uncovered locations to CBIC/Single Window. Customs officers must record acceptance or rejection of consignments in the system to support risk analysis and use FSSAI's accredited laboratories. Ongoing training for Authorized Officers is to be organised with FSSAI, NACIN and RTIs.

Paperless document submission: verification-cell signatures suffice; no assessment officer signature needed for linking or query uploads.
Paperless processing under SWIFT mandates authorised persons to upload digitally signed original supporting documents on ICEGATE with an Image Reference Number; signatures of officers of the Central Original Document Verification Cell on hard copies suffice to link verified originals without separate assessment officer signatures, and additional documents uploaded in response to queries need no officer signature though importers must furnish appropriate replies; the Public Notice decisions constitute a standing order and feedback is to be sent to designated EDI/Appraising Main officials.