Service provider eligibility clarified: actual service providers, not ports, entitled to SFIS/SEIS for their share of earnings.
Actual service providers, not ports-as-aggregators, are entitled to SFIS/SEIS benefits for the share of earnings from notified services they perform. Aggregator ports may claim benefits only for services they exclusively render and for which they receive and retain foreign exchange or permitted INR payments; they cannot claim for amounts merely routed through them. Ensure no double claim by both aggregator and actual service providers.

Appellate Authority under GST appointed to hear administrative appeals, vesting appellate jurisdiction in the designated tax official under the Act.
The Commissioner of State Taxes, invoking powers under sub section (2) of Section 4 of the Nagaland Goods and Services Tax Act, 2017, appoints Shri Y. Mhathung Murry, Additional Commissioner of State Taxes, Dimapur, as the Appellate Authority for the State, thereby vesting appellate functions and jurisdiction in the named officer by formal Commissioner's order dated 22 May 2018.

Online Register-5 compliance for mobile squad units shifts GST MOV forms, seizure entries, and adjudication uploads to real-time processing.
Online Register-5 procedures for Mobile Squad units were brought into operation for issuing prescribed GST MOV forms and recording seizure proceedings. Forms GST MOV-01, 02, 05, 06, 07, 09, 10 and 11 were directed to be issued only through the online Register-5 module from 01-06-2018, and manual issuance was discontinued from that date. Seizure cases for April and May 2018 were required to be entered through the Mobile Panji-5 Direct Entry link within specified deadlines, after which all procedural work was to be conducted in real time through the online module.

Designation of examination authority under GST: central training academy appointed to administer the prescribed competency examination.
Designates a central training academy as the authorised body to conduct the examination mandated by the Andhra Pradesh Goods and Services Tax Act and Rules, pursuant to the Chief Commissioner's exercise of powers on the Council's recommendation, thereby delegating the procedural function of administering the prescribed competency assessment under the State GST framework.

High Seas Sale registration procedure replaced by on assessment verification of contracts, invoices, bill of lading and broker authority.
Removes prior registration of High Seas Sale agreements at the Import Noting Section and requires the Bill of Entry to include complete HSS buyer/seller details and commission; mandates production of a notarized or banker attested HSS contract, authenticated bill of lading, High Seas Sale and commercial invoices, broker authority or buyer application, and IEC copies, with the proper officer to verify these particulars during assessment or before out of charge, including where multiple HSS agreements exist.

Annual Average Export Obligation: excess exports may offset shortfalls if overall Average EO is maintained within the EO period.
Excess exports under an EPCG authorization in one year may be used to offset shortfalls in Average Export Obligation in other year(s) provided the Average EO is maintained on an overall basis within the applicable EO period or block period; para 5.19A is inserted to this effect in the Handbook of Procedures, 2015-20.

Investment in AAA foreign sovereign securities allowed for IFSC clearing corporations, subject to a prescribed cap on investible resources.
Clearing corporations in the IFSC may invest their own funds, excluding the Core Settlement Guarantee Fund, in AAA rated Foreign Sovereign Securities, subject to a ceiling not to exceed ten percent of total investible resources (excluding Core Settlement Guarantee Fund). The circular supplements existing permitted investments-fixed deposits, central government securities and liquid debt mutual fund schemes-by authorising this additional instrument for own funds.

Sea cargo manifest rules require carriers to register and file electronic arrival/departure manifests and furnish bonds for transshipment.
The Sea Cargo Manifest and Transshipment Regulations, 2018 require authorised carriers to register (Form I) and electronically file standardized arrival and departure manifests (Forms II-V, VIA/VIB, VIIA/VIIB, VIII), mandate bonds or sureties for transshipment and transit through designated foreign routes (Forms IX-X), impose carrier responsibilities including recordkeeping, track-and-trace and electronic delivery orders, and provide procedures for amendment, suspension, revocation, penalties (up to Rs.50,000) and appeals under section 129A.

Paperless processing via e-SANCHIT replaces originals for most import documents while preserving limited verification and retention obligations.
Paperless processing mandates digitally signed supporting documents be uploaded via e-SANCHIT under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018; originals are not required except where specified for verification, defacement, or debit of quantity/value, and all supporting documents-including those to be presented in hard copy-must still be uploaded. Where debits are made on hardcopy, the latest debit sheet must be uploaded for subsequent entries. The authorised person must retain the assessed bill of entry and original supporting documents for five years and produce them to Customs on demand.

Customs brokers licensing regulations require exams, bond and security, obligations, identity cards, penalties, and renewal procedures.
The Customs Brokers Licensing Regulations, 2018 require licensing for persons acting as Customs Brokers, set eligibility (citizenship, Aadhaar, PAN, qualifications/experience, financial viability), mandate written and oral examinations, prescribe grant procedures including payment of fee, execution of bond and furnishing of Rs. 5,00,000 security, define license forms and inter-station intimation, set ten-year validity with renewal rules, enumerate broker obligations and staff identity-card regimes (F/G/H), and provide for suspension, revocation, penalties and appeals with specified procedures.

Assessment reallocation for export benefit entries: centralised license and bond monitoring instituted to manage export obligation compliance.
Assessment of Bills of Entry under export-promotion schemes has been reallocated from the discontinued Group-VII to Assessing Groups I-VI based on classification of the highest assessable item. A centralized Export Promotion Monitoring Cell (EPMC) and License Monitoring Cell will register licences and scrips, monitor Bonds and Bank Guarantees, and track fulfilment of export obligations. Assessing Group officers decide Bond/BG quantum; accepted Bonds/BGs are forwarded daily to the monitoring cells, which coordinate EODC processing. Duty Credit Scrip entries do not require Bonds/BGs, and legacy work will be handled by EPMC during transition.

Export proceeds monitoring: new RBI-BRC module mandated and manual BRC certificates no longer accepted for affected shipping bills.
The Commissionerate requires use of the RBI-BRC Module for monitoring realization of export proceeds for EDI shipping bills with LEO dates on or after the module's effective implementation; manual negative statements or certificates from authorized dealers/chartered accountants for such shipping bills will not be accepted. Exporters must verify BRC integration via ICEGATE or coordinate with their authorized dealer bank to transmit BRC data to the RBI portal. Prior shipping bills remain subject to existing circulars and instructions, and implementation difficulties should be reported to the Assistant Commissioner in-charge of the BRC Drawback Section.

Assessment group discontinuation shifts export-scheme import assessments to standard groups; electronic payments and mandatory PFMS validation follow.
All Bills of Entry under export schemes and licences filed on or after 08.05.2018 will be allotted to Groups I-VI based on the item of highest assessable value and processed under the First-in-First-out rule; Bills filed on or before 07.05.2018 pending assessment remain in the erstwhile Group VII. Registration and monitoring of scrips/licences, Bonds/BGs and Export Obligation discharge will continue to be maintained at the erstwhile Group VII section. E-payment via ICEGATE is operational for export duty/cess and PFMS bank account validation is mandatory for Drawback processing.

Import policy change for peas: only shipments with irrevocable commercial letter of credit or full advance before cutoff qualify.
The import policy for peas was amended from Free to Restricted; transitional registration applies to shipments arriving within the pre cutoff window and to those backed by Irrevocable Commercial Letters of Credit or by 100% advance payment made through banking channels before the cutoff, and such shipments must be registered with the jurisdictional Regional Authority. Registrations based on part advance payments are to be treated as recalled or cancelled, with RAs and Customs directed to act accordingly.

Mandatory digital payment through e MPS deadline extended while DSC login requirement is being delinked for exporters.
Mandatory digital payments via the electronic Miscellaneous Payment System (e MPS) were to be compulsory following Trade Notice No. 25/2018, but some exporters could not pay because they lacked a Digital Signature Certificate (DSC). The e MPS will be changed to delink DSC from login to enable exporter access, and the deadline for mandatory digital payment has been extended pending these modifications.

E-Sanchit implementation requires digital upload of supporting import documents and dispenses manual officer signatures for out-of-charge.
Manual signature on out-of-charge documents is dispensed with where the officer's SSOID appears in the Bill of Entry and custodians rely on the EDI Out-of-Charge message to issue gate passes. E-Sanchit is mandatory for supporting import documents; all supporting documents must be uploaded digitally, latest debit sheets uploaded for subsequent Bills of Entry when hard-copy debits occur, and originals must be produced in the shed for debiting before out-of-charge.

e-Way Bill requirement: portal opened for trial use so stakeholders can practise generating bills before formal implementation.
E-Way Bill generation for intra-state movement of goods in Punjab is available on a trial basis from May 18, 2018 to allow stakeholders to generate e-Way Bills and familiarise themselves before formal intra-state implementation effective June 1, 2018, with helpline numbers and an email provided for queries.

Refund data reporting requires daily district consolidation by designated nodal officers and submission to state GST headquarters.
States must report date-wise GST refund claim and sanction data in three specified proformas into a GSTN web tool, with district figures consolidated daily at headquarters. A Nodal Officer will be posted at headquarters and in each district and their contact details must be sent to the Commissionerate e-mail. Amounts must be in whole rupees; missing proformas up to 17 May 2018 are treated as "Nil". Data must be furnished daily to the C Section e-mail and Deputy Commissioners must ensure accuracy and timeliness.

Officer authorization: Deputy Commissioners may approve or reject GST Practitioner enrolment under Haryana Goods and Services Tax Act.
Deputy Commissioners of State Tax having jurisdiction over the address declared in the enrolment application are empowered to approve or reject Goods and Services Tax Practitioner applications submitted in FORM GST PCT-01, under the Haryana Goods and Services Tax Act, 2017, in accordance with the Act's definitions and the procedural provisions governing submission and scrutiny of enrolment applications.

Refund processing timelines mandated; accounts branch must examine and return proposals promptly with escalation for delays.
The Controller of Accounts must ensure examination and processing of VAT refund proposals by the Accounts Branch is completed and returned to the originating office within seven days; if not returned within six days the assessing authority must notify the Controller and on the seventh day escalate to the Zonal In-charge, and the Controller must review internal work distribution and Link Officer arrangements to meet the prescribed timeline.