IGST refund validation: processing permitted upon CA certification or reconciliation payment and record transmission by GSTN.
A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification.

IT grievance redressal for GST portal glitches enables filing relief and potential waiver of penalties for affected taxpayers.
An IT Grievance Redressal Mechanism addresses GST Common Portal malfunctions that prevent classes of taxpayers from filing statutory forms or returns. Designated nodal officers receive evidence-backed applications which GSTN verifies electronically; GSTN forwards identified systemic issues with proposed solutions to the IT Grievance Redressal Committee (GIC). The Committee may recommend allowing filing or amendment of submissions and recommend waiver of fines or penalties where glitches caused non-compliance; remedial actions and notifications are subject to placement before the GST Council.

System-driven disclosures expand automated reporting to non-promoter and director/employee holdings, enabling daily exchange dissemination and reconciliation processes.
System-driven disclosures are extended to cover non-promoter disclosures under Regulation 29(1) and 29(2) of the Substantial Acquisition regime and Regulation 7(2) disclosures for directors and specified employees under the Insider Trading regime; CEOs and up to two levels below CEO are deemed employees for this purpose, scheduled commercial banks and public financial institutions acting as pledgees are excluded from the pledge disclosure requirement, and depositories and exchanges must standardise, tag, aggregate and share ISIN-level holdings data so that designated depositories process and forward disclosures daily to stock exchanges for website dissemination.

GST examination authority notification designates NACIN to conduct the examination under the state rules.
Authority to conduct the examination under rule 83(3) of the Uttar Pradesh Goods and Services Tax Rules, 2017 is notified by the Commissioner under section 48 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the said rule. The National Academy of Customs, Indirect Taxes and Narcotics is designated as the authorised body to conduct the examination.

SGST input tax credit refund clarified for exporters despite duty drawback under the goods and services tax framework.
Clarification was issued on the discrepancy between the Hindi and English versions of the third proviso to Section 54(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The inconsistency concerned refund of SGST input tax credit in cases where exporters had received duty drawback. Relying on CBIC Circular No. 37/11/2018-GST dated 15.03.2018, the clarification states that duty drawback relates to central tax and does not bar refund of eligible SGST input tax credit. It directs that admissible SGST credit refund should not be withheld merely because duty drawback has been received.

IGST refund facilitation authorised via officer interface after verification of GST returns and necessary undertakings for GSTIN mismatches.
Customs officers may sanction IGST refunds via an officer interface after verifying IGST payment in GST returns for invoices displayed; the facility is limited to shipping bills without other mismatches. For shipping bills with GSTIN discrepancies or PAN-only declarations, refunds can be granted if returns are filed under another GSTIN with the same PAN and an undertaking is obtained from that filing unit disavowing separate refund claims.

Validation of bank accounts in PFMS is required for shipping bills with drawback claims; re-file details with Statistics Department.
Validation of bank accounts in PFMS is required before shipping bills with duty drawback claims are moved to payment scrolls; accounts not verified by PFMS cause shipping bills to remain pending and show an "Account No is Not validated by PFMS" message. Affected parties must approach the Custom House Statistics Department to re-file bank account details and wait 2-3 days to confirm PFMS status; unresolved issues may be brought to the Commissioner of Customs.

Enlistment under Appendix 2E: agencies authorised to issue Non Preferential Certificates of Origin under the FTP are added.
Enlistment under Appendix 2E adds four named agencies to the authorised list for issuing Certificate of Origin (Non Preferential) under the Foreign Trade Policy, 2015 2020, by exercising powers under paragraph 2.04 of the FTP and directing their insertion at specified serial entries in Appendix 2E of the FTP appendices and Aayaat Niryat forms.

Preference for local area in CSR spending reiterated; companies must prioritise nearby communities when allocating CSR funds.
Section 135(5) of the Companies Act, 2013 mandates that companies give preference to the local area and areas around it where it operates when allocating funds for Corporate Social Responsibility activities; the Ministry of Corporate Affairs has reiterated that this proviso must be followed in letter and spirit as a compliance requirement.

Indian Customs EDI at Dabhol Port: mandatory electronic filing, automated BE/SB processing, RMS risk routing and licence/bond integration.
ICES 1.5 at Dabhol Port mandates electronic filing of Bills of Entry and Shipping Bills via ICEGATE or service centres with prerequisites (IE Code, broker/line registration, licence registration). The system effects self assessment on generation of a BE number, applies exchange rates and tariff directories, assigns B/Es to Appraising Groups, routes consignments via RMS for facilitation or interdiction, integrates licence/DEPB ledgers and a central Bond Module, and enforces electronic workflows for amendment, examination, payment and out of charge.

IGST refund on exports: officer interface enables refunds for shipping bill payment or GSTIN errors, subject to an undertaking.
An officer interface in ICES is now functional to permit Customs officers to verify IGST payment from GST return data and sanction refunds where exporters misdeclared IGST status (handled like SB005 invoice-mismatch cases). Shipping bills with error code SB003 involving GSTIN mismatch or only PAN declaration-where returns exist under another GSTIN with the same PAN-may also be refunded via the officer interface, provided the GST-registered unit furnishing the returns gives an undertaking waiving any claim to IGST refund for that shipping bill.

ICEGATE UIN/Non IEC registration requires master/subordinate accounts, DSC upload, and specified ID and authorization documents.
Registration on ICEGATE for UIN/Non IEC holders uses a two tier Master (parent) and subordinate (child) user model where the master approves or disables child users; approvals or rejections are sent by email. Registrants must upload a Class III individual DSC and one permitted ID proof (Aadhaar, passport, or voter ID), a self attested authorization letter, and GSTIN/UIN documents as applicable, observe PDF/100 KB limits, and meet Java/technical prerequisites. Registered data cannot be changed without deactivating and re registering.

Monetary limit for appeals: appeals below a prescribed threshold will not be filed at Commissioner (Appeals) in legacy excise and service tax matters.
A monetary threshold is prescribed below which departmental appeals will not be filed with the Commissioner (Appeals) in legacy Central Excise and Service Tax matters; the limit applies to pending cases and withdrawals will follow the existing withdrawal practice and the criteria in the Instruction dated 17.08.2011.

Bank account validation in PFMS required for drawback disbursal; exporters must update accounts and submit specified documentation.
Exporters must have bank accounts validated in the Public Financial Management System (PFMS) before drawback can be credited; unvalidated or closed accounts may block payment. Exporters should promptly update and avoid changing account details during the financial year. To update an account they must submit a request letter to the Drawback section, bank-verified account details on company letterhead, IEC copy, PAN copy, and a bank cheque leaf. Difficulties should be reported to the Drawback office for assistance.

Integrated tax on warehoused goods payable at final clearance, with valuation as the higher of transaction or into-bond value.
Integrated tax on imported goods deposited in a customs bonded warehouse is payable only at final clearance for home consumption on filing the ex-bond bill of entry. Valuation at final clearance is the higher of the transaction value or the into-bond valuation, and value additions during warehousing are included in the final taxable value.

Customs Brokers Licensing Regulations require exporters, importers and agents to note and comply; notifications available online.
Notification advises stakeholders of the promulgation of the Customs Brokers Licensing Regulations, 2018 and the Sea Cargo Manifest and Transhipment Regulations, 2018, directs exporters, importers, customs brokers, steamer agents and other affected parties to note and strictly comply with these regulations, states that soft copies are available on the government e gazette website, and invites reporting of implementation difficulties to the issuing customs office.

Temporary import ban on fruits and vegetables after a disease outbreak; exporters must observe phytosanitary import controls and comply.
A temporary ban on the import of fruits and vegetables from the Kerala region has been imposed by a foreign plant protection authority in response to a local Nipah virus outbreak and remains in force until further notice; exporters, customs brokers and the trading public are advised to take cognisance and comply with the phytosanitary import restriction as communicated by the Plant Protection and Quarantine Section.

GST refund processing: manual application steps, required documents, provisional payments, sanctioning and withholding rules under prescribed timelines.
Procedure prescribes manual filing in FORM GST RFD-01A with required documentary evidence, acknowledgement in GST RFD-02, deficiency handling via GST RFD-03, provisional payment (90% for zero rated claims) within seven days, show cause and sanction processes using GST RFD-08/09 and GST RFD-06, adjustments via FORM GST PMT-03, and payment advice GST RFD-05, with timelines under section 54 and specified evidentiary requirements for different refund categories.

Electronic integrated declaration mandates digital signatures, five-year record retention and capped late-presentation charges.
Importers or customs brokers must submit the electronic integrated declaration and supporting documents on the Customs Automated System with a digital signature or via service centres; late-presentation charges are capped at the duty payable or, where no duty is payable, at fifty thousand rupees (waiver possible by the proper officer); assessed bills and original supporting documents must be retained for five years and produced for Customs proceedings; non-compliance may attract a penalty up to fifty thousand rupees.

Refund threshold bars processing of trivial claims; filings below threshold will not be acknowledged or ledger debited.
Registered persons should refrain from filing refund applications in Form GSR RFD-01A on the common portal when the claim is below one thousand rupees; no Acknowledgement Reference Number will be generated and neither the electronic cash nor credit ledger will be debited.