Delhi GST refund provisions are amended by replacing the opening reference to specified Schedule II services with construction of a complex, building or part thereof intended for sale, where consideration includes land or an undivided share of land. Transactions in which the entire consideration is received after the completion certificate, where required, or after first occupation, whichever is earlier, are excluded. The amendment takes effect from 20 October 2023.

Vessel's stores list requirements require recording the arrival or departure manifest number and date, number of persons on board, period of stay, place of storage, and the name and quantity of articles. Upon arrival, the stores list prepared at departure from the last port of call must also be delivered.

Customs faceless assessment is expedited through increased Risk Management System facilitation, a limit of three assessment queries per Bill of Entry, and specialised Faceless Assessment Groups for specified commodity categories. Uniform system-generated examination orders are introduced, while imports requiring First Check examination are assessed by the Faceless Assessment Group only after upload of the Shed Officer's examination report. Anonymised escalation through ICEGATE enables importers and Customs Brokers to seek expeditious clearance where a Bill of Entry remains delayed beyond one working day.

Customs General Declaration (Form III) requires particulars concerning a ship's arrival, including carrier and ship details, port and expected arrival time, nationality, master, registry certificate, and ship agent. It also captures gross and net tonnage, crew numbers and crew list, and passenger numbers and passenger list.

Form II prescribes information for an Application for Entry Inwards in customs processing, including Custom House, arrival manifest, vessel, voyage, carrier, master, port, prior ports of call, cargo, and lighthouse-dues particulars. Confirmations are required for ship stores, crew, passengers, crew effects, and maritime declarations, along with the terminal operator code.

Customs registration for persons filing Arrival or Departure manifests requires disclosure of the applicant's identity, PAN, contact details and address. Firms and companies must provide relevant particulars of partners or directors. The application must identify authorised manifest-filing personnel, state their educational qualifications, disclose customs-law cases against the applicant, and include a contract, memorandum of understanding or agreement with the foreign authorising agent. A signed declaration confirming the truth of the particulars is required.

Postal Bill of Export-II requires duplicate filing for postal exports with exporter, consignee, parcel, product, invoice, valuation, destination and tracking particulars. It permits declarations for MEIS rewards, zero-rated exports, and GST exemptions, subject to certification that the particulars are true and correct. The form records customs examination and let-export orders, assessable and FOB values, classification, customs duties, GST, cess, and applicable LUT or bond details.

Postal Bill of Export-I (PBE-I) is the duplicate filing format for e-commerce exports through the postal channel. It records exporter, consignee, parcel, product, invoice, valuation, e-commerce payment and tracking particulars, together with applicable customs duty and GST details. The exporter may declare an intention to claim eligible merchandise export incentives, zero-rate exports, or tax exemption. A declaration of correctness is signed by the exporter or authorised agent, and customs examination and let-export endorsement are recorded by the customs officer.

Form II requires registration applicants to provide identity, category, contact and address particulars, including partner or director details for firms and companies. It requires identification and qualifications of persons authorised to file a Declaration of Transhipment, disclosure of Customs Act cases, and enclosure of a contract, memorandum of understanding or agreement with the foreign authorising agent. The application must contain a signed declaration affirming the truth of the furnished particulars.

Transshipment declarations for goods transiting India to Nepal must be filed by the authorised carrier or agent, containing transport, importer, bond and goods particulars. The carrier must undertake that goods will not be diverted or retained in India, bear electronic cargo tracking system costs, and confirm the accuracy of entries. Customs officers verify electronic tracking system sealing at entry and certify at exit, based on the tracking trip report, that cargo arrived without an alert of unauthorised unsealing.

Customs warehousing removal requires recording import, warehousing, goods, destination and dispatch particulars, including applicable Bill of Entry, bond, transport and one-time-lock details. The dispatch warehouse licensee or keeper must sign Part A. On receipt, Part B records the receipt time and verifies matching transport registration details and the integrity of the one-time lock. It must be signed by the receiving warehouse licensee or keeper, or the proper officer at the export customs station.

Movement of goods from a section 58A licensed warehouse requires dispatch records covering warehousing, bond, goods, package, transport, destination and one-time-lock particulars. The form records whether removal is for deposit in another warehouse or export, and requires authentication by the dispatch warehouse licensee or keeper and bond officer. Receipt records require confirmation of the receipt time, matching transport registration details, and intact one-time lock, with authentication by the receiving warehouse licensee or keeper or the proper officer at the customs station of export.

Appeals against an advance ruling or order are instituted under CAAR-3 by a Principal Commissioner or Commissioner of Customs. The appeal identifies the impugned ruling or order and its communication date, the appellant, applicant and authorised representative, and records brief facts, grounds of appeal, and an attached-document list.

Appeal to the Appellate Authority for Advance Rulings in customs matters requires identification of the challenged ruling or order, appellant and authorised representative details, brief facts, grounds of appeal, jurisdictional customs authority, enclosed documents, and fee-payment particulars. The appeal may seek setting aside or modification of the impugned ruling or order, a personal hearing, and further appropriate orders. The appellant or authorised representative must verify the correctness of the information and documents, state the capacity in which the appeal is made, and confirm competence to verify it.

Form CAAR-1 requires applicants for a Customs advance ruling to provide applicant, jurisdiction, activity, representative, supporting-document and fee details. Questions may address goods classification, customs notification applicability, valuation principles, and origin determination. Applicants must state relevant facts and their interpretation, disclose pending or previously decided similar matters, identify one jurisdictional customs commissioner, and verify the accuracy of the application while declaring that the questions are not pending before Customs authorities, an appellate tribunal, or a court.

Refund of deposits held in the Electronic Cash Ledger is sought through FORM-ECL-5 for Customs purposes. The application requires the applicant's entity details, address, refund amount, and selection of a refund ground: end of the financial year, closure of business, or another specified ground. The applicant must declare that the information is correct, confirm that the amount has not been utilised by any other means, and undertake to return it if the declaration is found incorrect.

Form ECL-4 maintains the Electronic Duty Payment Ledger (Cash) on the Common Portal for Customs duty payments. It records entity and period details, payment challans, associated documents, payment time, ledger references, descriptions, debit or credit entries, transaction amounts and balances. Payments are allocated under major and minor heads. The ledger also records application and demand details, appeal pre-deposits, refund claims and other debits. The deposit date and time are determined by generation of the bank-reported CIN.

Form ECL-3 is the prescribed challan for payment of sums payable under the Customs Act, 1962. It captures an ICEGATE unique identification number, challan dates, and the paying entity's auto-populated identification and contact particulars. Payment details must be classified under major and minor heads, with separate entries for tax, interest, penalty, fee and other amounts. The format includes customs duty, integrated tax and cess, along with subtotals, the total challan amount, and the total amount in words.

Form ECL-2 prescribes the challan framework for deposits under section 51A of the Customs Act, 1962 into the Electronic Cash Ledger. It records depositor and deposit details, ledger heads, and total amount. Payment may be made through e-payment, over-the-counter deposit, or NEFT/RTGS, with prescribed bank and instrument particulars. Paid-challan information includes payment references, CIN, payment date, and bank acknowledgement where applicable; online payments require no signature.

Form ECL-1 establishes the Electronic Cash Ledger maintained on the common portal for Customs duty payments. It records credits and debits with transaction dates, bank reporting details, references, descriptions, amounts and balances. Deposits are linked to challan identification numbers, while debits identify the relevant liability, including demands, appeal pre-deposits, refunds and other payments. Entity identification uses the Import Export Code, Permanent Account Number, Goods and Services Tax Identification Number or a temporary identification number, according to the entity category.