Export transhipment controls: ETP filing with registered TP bond enables electronic routing and Allowed for Shipment entry.
An Export Transhipment (ETP) Module in ICES requires filing an ETP application at JNCH after stuffing report or LEO, supported by a registered Transhipment (TP) Bond and bank guarantee by the carrier/custodian. The Preventive Superintendent at the originating CFS approves the ETP, an approved permit accompanies the container to the gateway port, where preventive checks enable an Allowed for Shipment entry in ICES. After Allowed for Shipment the steamer agent files EGM at gateway port and the bond debit is re-credited; the ETP approval also routes the shipping bill for drawback processing.

Suspension of certain SIONs halts advance authorisations and revises import and export controls for precious metals.
The Director General of Foreign Trade suspends SIONs E75, E76, E77, E78, E100, E101 and E102 with immediate effect and prohibits issuance of Advance Authorisations under those SIONs; Appendix 4B is amended to publish the revised list of banks authorised to import gold and silver and nominated agencies under the FTP; Appendix 4J is corrected to set the import linked export obligation period for precious metal pertaining to the gems and jewellery sector and to restore the normal export obligation period for other precious metal imports.

Import quota for peas requires prior contracted importers to submit proof for allocation under amended import policy.
Importers who contracted for pea imports before the notification date and who have made advance payments or opened irrevocable letters of credit before 25.04.2018 must submit documentary evidence of contracted quantities and amounts paid by the stated deadline to designated DGFT email addresses so the Directorate can assess the remaining import balance and prescribe the subsequent allocation procedure.

Customs duty on remnant aviation fuel: provisional clearance via advance deposit and post arrival final assessment.
Procedure enables provisional clearance of remnant ATF by filing a Prior Bill of Entry with estimated quantities, provisional assessment secured by a Provisional Duty Bond and debiting duty from an Advance Duty Deposit. Post landing quantity is verified by designated oil officers against pilot/flight engineer declarations; final assessment follows on submission of manifested details, with any additional duty debited from the deposit and audits and manifest closure completed to record duty payment and permit domestic departure.

Assignment of Proper Officer functions delegates specified GST Rule duties to designated Assam tax officers effective immediately.
The Commissioner assigns specified categories of State tax officers as proper officers to perform the functions set out in the Assam GST Rules, namely Rules 138B, 138C and 144, with Additional Commissioners also assigned functions under Rule 162, subject to the conditions and restrictions in those Rules; the assignment takes effect from 7th May, 2018.

E way bill compliance controls interception, inspection, detention and confiscation procedures under GST with mandated electronic reporting.
Circular sets out the procedure for interception, electronic verification of e-way bills and inspection of goods in transit, designates proper officers for interception, and prescribes the sequence of prescribed forms and reporting obligations (including GST MOV-01 to GST MOV-11 and GST EWB-03). It mandates electronic ledger entries for demands and payments, temporary IDs for unregistered persons, portal uploads of reports and order summaries in Form GST-DRC-07, auction and remittance procedures for unpaid liabilities, and application of corresponding State/UT and IGST provisions.

Specification of Proper Officer: functions under sections 129 and 130 assigned to Assistant Commissioners and GST Officers.
Pursuant to powers under section 5(1) read with clause (91) of section 2 of the Delhi Goods and Services Tax Act, 2017 and the rules, the Commissioner assigns the functions under section 129 and section 130 of the Act to be performed by a Proper Officer and specifies that all Assistant Commissioners and Goods and Services Tax Officers of the department are the officers to perform those functions.

Transit interception procedures under GST now require coded SMS reporting, online register generation, and strict document-based ownership verification.
Uniform instructions govern transit interception under the GST mobile squad system. The proper officer must send an SMS within 30 minutes of interception to obtain a six-digit interception number using the prescribed reason codes, enter that number in FORM GST MOV-02, and ensure generation of Register-5 within the stipulated period. The circular also prescribes separate accounting of tax, cess, penalty and fine, limits detention where e-way bill and documents exist, restricts re-inspection absent specific intelligence, and explains ownership of goods by reference to documents of title under the Sale of Goods Act, 1930.

Transit goods inspection procedure outlines detention, provisional release, and confiscation steps for vehicles, documents, and e-way bills.
Prescribes the procedure for stopping vehicles carrying goods in transit, verifying documents and e-way bills, conducting physical inspection, and issuing the prescribed forms. It provides for release where no discrepancy is found, detention under section 129 where tax and penalty are payable, provisional release on bond and bank guarantee, and demand orders in FORM GST MOV-09. It further provides for confiscation proceedings under section 130 through FORM GST MOV-10 and FORM GST MOV-11, including redemption on payment of fine, tax, penalty and other charges, with related demands recorded in the electronic liability register.

Abolition of Group 7 reallocates scheme filings to regular assessment groups and mandates PFMS validation for drawback payments.
Abolition of Assessment Group 7 in ICES requires scheme/licence Bills of Entry to be allocated to existing assessment groups by highest assessable item classification and processed under the First-in First-out rule; pending BEs filed on or before 07.05.2018 remain in the former group. Exports measures: e-payment via ICEGATE is enabled for export duty/cess and PFMS bank account validation is mandatory for drawback payments, with payments withheld if PFMS validation fails, moving drawback disbursements toward full electronic processing.

Abolition of Group VII in ICES reallocates license bills and mandates e payment plus PFMS validation for drawback.
Group VII in ICES has been discontinued effective 08.05.2018; pre-existing bills pending assessment remain in the old group, while new License/Scheme bills will be allocated to Groups 1-6 by highest assessable value and processed FIFO. Export measures: e-payment via ICEGATE enabled for export duty/cess, and PFMS bank account validation is now mandatory for Drawback-shipping bills not PFMS-accepted will be excluded from the final Drawback scroll-to move Drawback payments toward full electronic disbursement.

Letter of Undertaking deemed acceptance on ARN generation; online submission replaces physical documents, subject to ineligibility rejection.
Registered exporters shall submit FORM GST RFD-11 on the common portal; an LUT is deemed to be accepted when an online acknowledgement with an Application Reference Number (ARN) is generated. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and shall be deemed rejected ab initio.

Track and Trace system for pharmaceutical exports extended; exports require barcoded tertiary and secondary packaging and data upload.
Amendment to Para 2.90A mandates that drugs manufactured on or before 01.07.2019 are exempt from maintaining Parent Child relationship data for three packaging levels on the Central Portal, whereas drugs manufactured after 01.07.2019 may be exported only if tertiary and secondary packaging carry barcoding and the prescribed data is uploaded on the Central Portal; implementation of the Parent Child data maintenance and upload requirement is extended until 15.11.2018 for SSI and non SSI manufactured drugs.

Pre-inspection requirement for metallic scrap eased: PSIC waived for imports from safe countries via designated ports, subject to supplier certificate.
PSIC for metallic waste and scrap imports is dispensed for consignments from the USA, the UK, Canada, New Zealand, Australia and the EU when cleared through designated ports; such consignments must carry a supplier/scrap yard certificate confirming absence of radioactive materials and explosives and will undergo radiation and explosive screening via portal monitors and container scanners. Transshipments through those safe countries/regions are not eligible for this facilitation. Imports through other ports, including specified ports for unshredded scrap, remain subject to PSIC.

Designated port enlistment: Krishnapatnam added for scrap imports; scrap permitted only via listed designated ports.
Krishnapatnam Port is added to the list of designated ports in Para 2.54(d)(iv) of the Handbook of Procedures, 2015-20, reaffirming that import of scrap is permitted only through the enumerated designated ports and that no exceptions will be allowed, including for EOUs and SEZs.

Abolition of customs Grouping reallocates Bills of Entry and requires electronic export payments plus PFMS validation for Drawback.
Abolition of Group VII in ICES reallocates new License/Scheme Bills of Entry to Groups 1-6 based on the classification with the highest assessable value, with pre existing pending Bills remaining in the former group and all Bills following the First in First out rule. Export measures enable e payment of export duty/cess via ICEGATE and mandate PFMS bank account validation for Drawback; Shipping Bills not PFMS accepted will be excluded from the final Drawback scroll, promoting electronic Drawback disbursement.

Abolition of Group-7: export bills reallocated across groups; e-payment enabled and PFMS validation required for drawback.
Group-7 in ICES is discontinued; pending Bills of Entry filed before discontinuation remain in that group, while new licence/scheme export bills are allocated to Groups 1-6 by item classification and follow the First-in-First-out rule. E-payment for export duty/cess via ICEGATE is operationalized. PFMS bank-account validation is mandatory for Drawback and shipping bills will not be included in the final drawback scroll unless the exporter's account is PFMS-accepted, as part of moving Drawback payments to a fully electronic PFMS process.

Refund threshold prohibition: refunds below statutory minimum blocked at filing, no ARN generated or ledger debited.
Registered persons must be prevented from filing FORM GST RFD-01A on the common portal when the claimed refund is below the statutory threshold; in such cases no Acknowledgement Reference Number shall be generated and neither the electronic cash nor credit ledger shall be debited, thereby blocking low-value refund claims at the filing stage to avoid frivolous claims and administrative burden.

Timely completion of investigations: ensure investigation reports reach Assessing Officers well before limitation periods to enable statutory action.
Investigation reports from STRs and TEPs must meet category-based SOP deadlines and be forwarded so Assessing Officers receive actionable findings well before limitation periods expire. Investigating officers must send reports in time to permit AO enquiries and approvals, with reasons formally recorded for any delay. The Investigation Wing leadership is directed to strictly enforce adherence to these timelines and ensure reports are transmitted at least six months before the date of limitations where statutory action may be required.

Electronic sealing for export containers: exporters granted self-sealing and factory stuffing subject to verification and GST addition.
Exporters authorised for self-sealing and factory stuffing may stuff and electronically seal containers at approved stuffing premises in Pune, subject to conditions including addition of stuffing premises in GST registration, presence of Customs Officer for specified consignments, and verification of residential addresses, bank accounts and antecedents; a list of exporters granted such permissions Jan-Apr 2018 is published and the public notice remains effective.