IGST refund on exports: officer-mediated correction mechanism lets customs reconcile invoice mismatches via a concordance table.
An alternative officer-interface is provided for IGST refund cases flagged SB005 where invoice mis-match has held refunds. Exporters must submit a certified Concordance Table mapping GST invoices to Shipping Bill invoices; Customs officers will verify the concordance, IGST taxable values and amounts, adjust for short shipments, edit IGST details if required, approve or reject invoices, and sanction refunds which will be credited electronically via PFMS. This procedure is limited to Shipping Bills filed till 31 December 2017.

Export remittance compliance: exporters and banks must reconcile BRC/EDPMS records or face ICEGATE alert and adjudication.
Exporters and Authorized Dealer banks must verify BRC integration via ICEGATE and use uploaded annexures identifying SBS records with unreconciled foreign exchange, IFSC mismatches, and missing BRC data. Exporters should furnish documents for SBS before 01.04.2014 and coordinate with AD banks for post 01.04.2014 SBS to clear pendency in the BRC Module and RBI EDPMS within one month. Non compliance will lead to an ICEGATE alert, issuance of a Show Cause Notice and adjudication proceedings.

Speaking order requirement for reassessment ensures importers and exporters receive reasons for valuation or classification changes.
Instruction requires issuance of a speaking order where a re-assessment differs from the importer's or exporter's self-assessment on valuation, classification, exemption or concessions, so that the affected party is informed of the reasons for the re-assessment; Chief Commissioners must review practices and ensure compliance with this statutory obligation.

Monitoring of foreign investment limits: automated red-flag alerts and mandated proportionate divestment to restore compliance.
An integrated depository-hosted monitoring system requires each listed company to appoint a Designated Depository and maintain a Company Master recording identifiers, sectoral caps, permissible aggregate FPI and NRI limits and direct and indirect foreign holdings; custodians and Authorized Dealer banks will report trades to depositories, which will compute end-of-day holdings, activate a red flag when available headroom reaches the prescribed threshold, publish available headroom, and on breach instruct proportionate disinvestment to be effected to domestic investors within a specified settlement-linked trading period.

Ban on import of Oxytocin prompts tightened vigilance to prevent smuggling and unauthorised domestic trade.
A directive prohibits the import of Oxytocin and Oxytocin API in any name because indigenous production will meet domestic needs; imports are banned with immediate effect. Field formations are instructed to step up and tighten enforcement and vigilance to prevent smuggling and to guard against unauthorised trade, sale or manufacturing of Oxytocin within the country.

Government-supported line of credit enables export financing with Indian sourcing and restricted commission payments.
Authorization is granted for a Government of India supported Line of Credit by Exim Bank to finance eligible exports of goods and services and consultancy for development projects, subject to Foreign Trade Policy eligibility and Export Declaration Form requirements. The LoC sets a terminal utilization period from project completion. Sourcing rules require at least seventy-five percent of contract value to be supplied from India, with reduced thresholds for civil construction and possible further reductions by Exim Bank where sourcing is not from a third country. No agency commission is payable under the LoC; commissions may be paid from exporter resources or Exchange Earners' Foreign Currency Account balances post-realization.

EODC monitoring system enables exporters to track Advance/EPCG EODC applications; RAs must record and respond to queries.
RAs must record and update EODC application statuses for Advance and EPCG authorisations on the DGFT EODC monitoring portal; all requests/replies submitted for EODC are considered pending until EODC is issued. Exporters can view case status and use a "Raise Query" facility to prompt RAs to enter or correct pending records. RAs shall verify queries, accept or reject them with reasons, and on acceptance update the status to EODC issued, Deficiency Letter issued, or maintain pending status until disposal.

Packaging restriction removal for roasted gram allows unrestricted export packaging, aligning roasted gram policy with pulses export liberalisation.
Export of roasted gram (whole or split) is no longer subject to the consumer-packaging restriction previously limiting exports to packs up to one kilogram; the packaging restriction imposed earlier is inapplicable following the removal of prohibition on all varieties of pulses, so roasted gram exports are now treated consistently with freely exportable pulses.

E-way bill verification powers expand to designated officers for stopping vehicles carrying inter-state and intra-state goods.
Proper officers designated under the existing office orders for the purposes of section 68 are authorised, subject to the prescribed conditions, to stop vehicles for verification of e-way bills issued for the transportation of all inter-state and intra-state goods. The designation covers officers posted in the mobile unit, enforcement unit, central mobile unit, headquarters, and other relevant headquarters sections, and the authority is exercised under rule 138B(1) for verification of e-way bills in transit.

Extension of SEZ approvals and co developer recognitions allowed, subject to continuity, compliance and tax assessment rights.
The Board granted time limited extensions of formal, in principle and LoP/LoA approvals where developers demonstrated progress or state involvement, authorised multiple co developer designations subject to SEZ Act and Rules with lease tenures capped at 30 years (renewable), approved numerous shareholding and implementing agency transfers conditioned on continuity of SEZ activities, fulfilment of eligibility and security clearances, provision of financial and PAN details to CBDT, and preserved tax authorities' rights to assess gains arising from ownership changes; miscellaneous area amendments, renewals and procedural directions were also addressed.

Custodianship extension for bulk import cargo conditioned on compliance with customs obligations and financial securities.
Extension of custodianship for handling bulk import cargo at Berth No.15 is granted to M/s. Udupi Power Corporation Limited under Section 45(1) of the Customs Act and Regulations 10(2) and 10(3) of HCCAR, 2009, subject to validity of bank guarantee, insurance and related documents. The custodian must comply with Section 45(2) and 45(3) and HCCAR obligations, remain liable for duty on pilfered or lost goods and for losses from fire, theft or transit, provide specified infrastructure and security, maintain records, bear cost recovery charges for Customs officers unless exempted, and adhere to conditions for renewal and potential cancellation.

Reorganisation of Customs commissionerates: appraising functions reallocated, CIU merged, and a dedicated Customs Audit commissionerate established.
Re organisation reallocates appraising work for Group VII from Export commissionerates to Import I and Import II; SIIB (Import) and SIIB (Export) are given zone wide jurisdiction for import and export matters respectively, and CIU and SIIB (G) are merged under the Principal Commissioner (General). A dedicated Customs Audit Commissionerate will conduct thematic desk reviews, transactional audits including RMS PCA, and On Site Post Clearance Audit (OSPCA). Each commissionerate retains specified operational charges and independent legal, recovery, review and administrative sections. The changes are effective immediately.

Algorithmic trading order limits set by exchanges with rolling window measurement and economic disincentives for breaches.
Exchanges shall set an orders per second limit (X) for algorithmic trading per CTCL ID/ATS User ID within the regulator's maximum, measured over a rolling five second window; exchanges must impose and disclose economic disincentives for breaches and ensure limits match their capacity. The requirement that system audits be performed by auditors empanelled by exchanges is deleted; exchanges must notify members and publish the provisions.

Jurisdiction of Customs Officer: Superintendent at EPC is responsible for self sealing notifications and premises reporting.
Exporters must notify the jurisdictional customs officer of premises used for container stuffing and give at least fifteen days' advance notice to the jurisdictional officer of the rank of Superintendent or Appraiser if they intend to use the self sealing procedure; the Superintendent posted at the jurisdictional Export Promotion Circle is the designated jurisdictional Customs Officer for these requirements under para 9 of Circular No. 26/2017 Customs.

GST TRAN-2 filing deadline extended under Uttar Pradesh rules for transitional declaration submission.
Time limit for furnishing the declaration in Form GST TRAN-2 under Rule 117(4)(b)(iii) of the Uttar Pradesh Goods and Services Tax Rules, 2017 was extended by the Commissioner under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The extended period for filing the declaration was fixed up to 30 June 2018.

Proper officer designation under GST assigns statewide enforcement and investigation authority to specified state tax officers.
Designates specified state tax officers posted at the Commercial Tax Headquarters, Lucknow as proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017. The Joint Commissioner of State Tax is assigned for sections 67, 68, 70, 71 and 72, while the Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Commercial Tax Officer are assigned for sections 68, 70, 126, 127, 129 and 130, with statewide jurisdiction subject to authorised investigation only.

Drawback processing and brand-rate fixation reassigned to Deputy/Assistant Commissioner for DTA to SEZ supplies under GST.
Where an SEZ unit or developer issues a disclaimer and the DTA supplier claims drawback, the drawback shall be processed and paid by the Deputy/Assistant Commissioner of Customs (Drawback), Inland Container Depot, Whitefield, Bengaluru if the unit falls in the jurisdiction of the City Customs Commissionerate; fixation of Brand Rate for supplies from DTA to SEZ unit or developer, if required, shall also be done by the Deputy/Assistant Commissioner of Customs (Drawback).

GST portal glitch redressal enables verified taxpayers to complete filings and seek consequential fine and penalty waiver.
IT Grievance Redressal Mechanism addresses common GST portal glitches affecting classes of taxpayers who could not timely file prescribed forms or returns despite bona fide compliance attempts. Taxpayers must submit evidence-based applications through field or nodal officers; GSTN verifies widespread issues and places solutions before the IT Grievance Redressal Committee. Verified glitches may support waiver of consequential fine and penalty. Identified taxpayers whose TRAN-1 filings remained incomplete due to failed digital authentication may complete filing without increasing the recorded credit amount, subject to the specified completion timelines.

IT grievance redressal mechanism enabling committee-approved remediation and penalty waiver recommendations for taxpayers affected by portal glitches.
An IT-Grievance Redressal Committee mechanism addresses portal-wide GST filing failures by having GSTN and appointed nodal officers collect evidence of bonafide filing attempts, identify affected taxpayers, and submit proposed technical and procedural solutions to the Committee. The Committee examines and approves remedies, directs implementation to GSTN and field formations, and may recommend waiver of fines or penalties in mitigating circumstances; GSTN communicates directly with affected taxpayers and reports implementation outcomes.

E way bill requirement: interstate goods movement requires portal registration and completed Part B with transporter/vehicle details.
The e way bill system requires generation of an e way bill on the common portal for interstate movement of goods; registered persons, consignors, consignees or transporters (including enrolled unregistered transporters with a transporter id) must register on the e way portal, generate Part A (transaction details) and complete Part B (transport/vehicle details) before movement. Validity is distance based and editable only via Part B updates; wrongly entered e way bills cannot be edited but may be cancelled within the prescribed time if goods were not transported or transported otherwise than declared. Consolidated EWBs, bulk generation, mobile/SMS and API integrations are supported, and specified exemptions and procedural rules apply.