<h1>Pre Budget memorandum: proposed indirect tax reforms to ease GST transition, protect CENVAT credits and speed refunds.</h1> Recommends a uniform amnesty for central and state laws merged into GST with limited interest, penalty waivers and protection for input tax credits; transitional clarification and return for service tax payable on receipt post GST; written reasons for searches and mens rea for prosecutions; CENVAT fixes including carry forward of Krishi Kalyan Cess, rule 3(7) amendment for EOUs, prospective application of credit timing changes and provisional transfer of credit; customs reforms for refund timelines, interest, assessable value rules, elimination of double taxation on services/intangibles and restoration of bonded warehouse treatment for EOUs.