Instruction No. 30/2025, Dated 13-10-2025
1. Background
The Central Board of Indirect Taxes and Customs (CBIC) has issued an instruction announcing the operationalisation of an Online Look Out Circular (LOC) Portal, which became effective from 1st March 2024.
This initiative marks a significant step toward digitisation and efficiency in managing LOC requests related to revenue intelligence and enforcement matters under indirect tax laws.
2. Objective of the Instruction
The primary aim of the instruction is to establish a centralised and technology-driven mechanism for processing Look Out Circulars (LOCs).
The new system seeks to:
- Eliminate manual or email-based request processing;
- Enhance speed, transparency, and accountability in issuing and managing LOCs; and
- Facilitate real-time coordination among various CBIC field formations and enforcement agencies.
3. Mandatory Use of Online Portal
Effective 1st March 2024, all requests for issuance, renewal, or withdrawal of LOCs shall be processed exclusively through the Online LOC Portal.
This replaces the earlier system of submitting LOC requests via:
- Letters, or
- Emails are routed through the Directorate of Revenue Intelligence (DRI) or the Directorate General of GST Intelligence (DGGI) headquarters.
Henceforth, no offline or email-based requests will be entertained.
4. Login Credentials and Access Management
The instruction clarifies that login credentials for accessing the portal will be created on a designation basis, rather than individual names.
This approach ensures continuity even in cases of transfer or reassignment of officers.
Each nodal officer will have designated access rights corresponding to their functional responsibilities within the field formation.
5. Nodal and Designated Offices for Implementation
CBIC has assigned specific responsibilities for user creation, coordination, and portal implementation to the following offices:
- Principal Director General, DRI
- Principal Director General, DGGI
- Principal Chief Commissioner, CGST – Delhi Zone
- Chief Commissioner, Delhi Customs Zone
These offices will serve as the primary coordination points for operationalising and maintaining the LOC portal.
6. Coordination and Reporting Requirements
All field formations have been instructed to:
- Coordinate with their respective designated offices for procedural guidance;
- Ensure activation of user access to the online portal; and
- Report any operational or technical issues encountered during implementation to the Board through their respective nodal offices.
This structured escalation mechanism ensures timely resolution of system or access-related challenges.
7. Key Takeaway
The implementation of the Online Look Out Circular Portal represents a major reform in CBIC’s enforcement infrastructure.
By mandating a fully digital workflow, the Board aims to enhance operational efficiency, ensure data integrity, and promote seamless inter-agency coordination in managing Look Out Circulars across DRI, DGGI, and other enforcement arms.
