The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, issued Instruction No. 30/2025 on October 13, 2025.
This directive mandates that all Customs and Goods and Services Tax (GST) field formations must utilise the Online Look Out Circular (LOC) Portal for the issuance and management of Look Out Circulars. This move aims to streamline processes and enhance efficiency in the handling of LOCs within these departments.
As per the instructions, it is obligatory for all the related departments to process LOC requests via the online system from now.
As per CBIC, the online LOC portal has been operational since March 1, 2024, and has substituted the earlier procedure where LOC requests were sent manually via letters or emails before the Directorate of Revenue Intelligence (DRI) or the Directorate General of GST Intelligence (DGGI).
Through the same revisions, all forthcoming requests for issuing, updating, or withdrawing look-out circulars are required to be made via the digital platform.
Authorities, with the assistance of Look Out circulars, an essential enforcement tool, can track individuals involved in serious offences such as customs duty evasion, GST fraud, or smuggling, especially when they try to leave or enter the country. The latest online system shall make the whole process quicker, transparent, and better coordinated among distinct enforcement wings.
The instructions specify the process for accessing and executing the portal. Each field formation needs to develop designation-based login credentials for nodal officers to ensure continuity, even if officers are transferred.
The instruction establishes specific offices responsible for the coordination and implementation of activities. The Principal Director Generals of the Directorate of Revenue Intelligence (DRI) and the Directorate General of Goods and Services Tax Intelligence (DGGI) will be in charge of managing portal access for their respective intelligence units.
Read Also: An Informative Guide to GST Portal for Taxpayers and Cos
Meanwhile, the Principal Chief Commissioner of the CGST Delhi Zone, along with the Chief Commissioner of Delhi Customs, will oversee coordination efforts across all Customs and GST field formations.
CBIC has directed all related offices to contact their designated nodal offices for the procedural norms and activation of access. Any issues in operations should be notified via the same channels.
Read Instruction No. 30/2025
