Customs GST roll out: IGST replaces CVD/SAD on most imports; exports treated as zero rated with refund or LUT options.
Guidance sets out that from 1 July 2017 most Additional Duties (CVD/SAD) are replaced by IGST, specified goods attract GST Compensation Cess, and exports are zero rated supplies. IGST and Compensation Cess are levied on imports arriving or declared on/after that date, with IGST calculated on assessable value plus customs duties and specified additions (including anti dumping and safeguard duties). GSTIN must be quoted on Bills of Entry for importers to claim ITC; Bill/Shipping Bill formats and IT systems will be amended; transitional provisions and detailed duty calculation illustrations and refund/drawback options are provided.

Customs document amendment fees updated: specified fees now apply to amendments, cancellations and supply of certified copies.
The Levy of Fees (Customs Documents) Amendment Regulations, 2017 amend regulation 3 to prescribe fees for amendment, supplementation and cancellation of specified customs documents-including import/export manifests, shipping bills, port clearance and outward entry applications, and short shipment notices-and for supply of certified copies of bills of entry and other customs documents, while exempting amendment of prior Bills of Entry filed under the proviso to subsection (3) of section 46 of the Customs Act from fee liability.

Manual filing of bills of entry: digital procedure requires system job numbers, ICES assignment and e-payment integration.
Manual filing of bills of entry in EDI locations is limited to authorised exceptional cases; after permission basic BE details are entered into ICES and a system job number assigned, IGM details are linked where applicable, and the declaration is approved by the Deputy/Assistant Commissioner in ACL role. A system-generated running Bill of Entry number is assigned, paper assessment proceeds, licence debits are made manually beforehand, duty payment is completed via the e-payment portal with automated receipt integration, OOC and examination entries are recorded in ICES, and copies of manual BEs are to be preserved for inspection and cross-verification.

Goods and Services Tax implementation prompts customs, IGST and procedural changes; stakeholders must review notifications and ensure compliance.
Introduction of Goods and Services Tax requires concurrent amendments to customs law and procedure and is accompanied by multiple Customs, IGST, Integrated Tax Rate and Compensation Cess notifications. The notifications bring specified provisions into force, amend exemption and drawback rules, introduce revised Shipping Bill and Bill of Export regulations, notify IGST rules and rates, prescribe HSN requirements and interest rates, and notify compensation cess provisions. Stakeholders are advised to familiarise themselves with these changes and report difficulties to the office.

Proper officer allocation under GST assigns jurisdictional functions across tax ranks for enforcement, adjudication, recovery, and related powers.
Allocation of functions under the Uttarakhand Goods and Services Tax Act, 2017 distributes specified statutory powers among designated proper officers. The order is issued under section 5 and the definition of proper officer, and requires that the listed functions be performed only within the respective jurisdiction of the officer to whom they are assigned unless otherwise specified. The schedule allocates enforcement, investigation, adjudication, recovery, refund and related functions among officers of different ranks.

Jurisdiction of Commissioner of Central Tax (Audit) assigned within Ahmedabad zone under CGST Act; territorial powers vested accordingly.
Commissioners of Central Tax (Audit) and their subordinate Central Tax Officers are assigned territorial jurisdiction within the Principal Chief Commissioner of Central Tax, Ahmedabad Zone pursuant to Notification No.2/2017 Central Tax dated 19.06.2017, effective 22.06.2017, and are vested with all powers under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act and rules for the specified jurisdictions; detailed commissionerate and audit circle allocations appear in Annexures I and II.

State GST accounting framework centralises GSTN challans, RBI e-scrolls and e-Treasury reconciliation for electronic ledgering.
Creates an integrated GST accounting framework: GSTN as single source for authenticated challans and payments; RBI e-Kuber to consolidate bank luggage files and issue digitally signed e-scrolls and clearance memos; State e-Treasury/e-GRAS to ingest authenticated data, reconcile CIN/CPIN, post SGST accounting to head-wise ledgers, initiate MOEs and RAT bookings for discrepancies, and render monthly electronic accounts to the Accountant General; NIC, Commercial Tax Department and DTA to handle technical integration and domain support.

ISIN allocation limits for debt securities establish issuance caps and mandatory semi annual reporting and disclosure obligations effective immediately.
An ISIN allocation framework limits private placement ISINs to seventeen maturing per financial year plus twelve additional ISINs for section 54EC capital gains tax debt; within the seventeen, up to twelve ISINs are for plain vanilla debt and up to five for structured/market linked debt, with original maturity determining ISIN grouping for instruments with embedded options. Specified regulatory capital instruments are exempt. Issuers must amend their Articles of Association within six months and comply with detailed semi annual reporting to exchanges and depositories, which will upload and reconcile data and report violations to SEBI.

Member inspection policy mandates targeted risk based and periodic inspections with coordinated oversight between exchanges and clearing corporations.
Policy requires mandatory inspections of members showing high risk indicators-such as repeated fund or margin disablements, significant reporting breaches, elevated investor complaints, or adverse internal audit findings-irrespective of prior inspection timing; mandates clearing activity oversight by Clearing Corporations, allows joint inspections, requires exchanges to adopt risk based selection policies, continuously reassess member risks, share inspection outcomes across exchanges for multi member brokers, and refer repetitive or serious violations to the regulator.

GST registration requirement: exporters must provide GSTN and LoFSP intimation with verification report for stuffing permissions.
Exporters applying for or holding Factory Stuffing Permission or Self Sealing Permission must submit their GSTN and a copy of the intimation of LoFSP to the Customs Commissionerate under whose jurisdiction their factory or warehouse has been transferred; existing FSP holders must also furnish the verification report. Other conditions remain unchanged and existing Central Excise examination reports will be accepted during the GST transition.

Acceptance of late charges round-the-clock: permits post-hours payment with prescribed payment methods and deposit safeguards.
Authorisation for round the clock acceptance of specified amendment fees and late charges at the NCH Control Room, with acceptance subject to payment mode restrictions (normally cheque/DD/pay order; limited cash per transaction). The Control Room must enter prescribed details in a register, issue acknowledgement and hand over all payment documents and amounts to the cash section before midnight of the next working day. The cash section shall account for and deposit payments into government accounts on the day of receipt and pursue remedial action if cheques do not realise.

Integrated Goods and Services Tax on imports alters customs tax composition and enables zero rated export refund pathways.
IGST and GST Compensation Cess replace specified additional duties at import while Basic Customs Duty and other specified duties remain; IGST and compensation cess apply to imports or bills of entry filed on or after commencement, with valuation rules including assessable value and specified customs duties. Importers must quote GSTIN in Bills of Entry, use amended Bill/Shipping Bill formats capturing IGST and cess details, and rely on Customs EDI GSTN integration to validate entitlement to input tax credit and refunds. Exports are zero rated supplies with options to claim refund of unutilised ITC under bond/LUT or refund of IGST paid, and existing drawback provisions continue with transition rules to prevent double benefit.

Concessional import duty rules: 2017 regulations shift implementation to Customs while Excise officers continue interim functions.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 rules and take effect from 1 July 2017; administrative implementation is to shift from Central Excise to Customs officers, but pending formal jurisdictional notifications the duties allocated to Customs officers by the new Rules will continue to be performed by officers of the jurisdictional Central Excise commissionerates, who are legally empowered as officers of Customs under the Customs Act, 1962.

Duty drawback jurisdiction shifted to the DTA unit's customs commissionerate; local customs to process claims and fix brand rates.
Administration of duty drawback for supplies from DTA units to SEZ units or developers is reallocated so that drawback claims accompanied by a disclaimer shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; that office will also handle brand rate fixation where required. Pending claims with Central Excise formations must be transferred to the corresponding Customs jurisdiction with careful coordination, and designated Central Excise officers will continue to discharge Customs functions until Customs commissionerates replace existing formations.

Brand rate fixation under drawback rules adjusted for GST transition; customs commissionerates now handle jurisdiction and claim conditions clarified.
Brand rate fixation under the Drawback Rules is restructured for the GST regime: during a three month transition exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST credit or refund and barring carry forward of Cenvat credit; exporters must submit prescribed declarations. Responsibility for Brand rate work shifts to the Customs Commissionerate with jurisdiction over the place of export, with pending Central Excise applications transferred to Customs formations; Central Excise Commissionerates will continue tasks until Customs jurisdictions are notified.

Duty Drawback transition rules allow legacy composite AIR claims during GST rollout while restricting input tax credit usage.
A transitional arrangement permits exporters to claim existing composite All Industry Rates and Brand rates during the GST rollout subject to prescribed declarations and conditions that prohibit simultaneous availing of CGST/IGST input tax credit, claiming IGST refund, or carrying forward Cenvat credit; exporters may alternatively claim only the Customs component of AIRs and avail GST credits or refunds. Administrative duties for fixation of Brand rates and supplementary drawback claims are transferred to Customs formations, with Central Excise formations to continue discharging Customs functions until new Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess now allowed on re-export, subject to a GST officer's no-credit-or-refund certificate.
Drawback now covers integrated tax and compensation cess paid on imported goods upon re-export, effected by amending the Re-export Rules to include refund of duties, taxes or cesses under the Customs Tariff Act. Sanction of drawback is subject to obtaining a certificate from the relevant GST officer confirming that no input tax credit or refund of integrated tax or compensation cess has been availed or claimed for the re-exported goods; all other drawback procedures remain unchanged.

GST rollout: approvals for compounding, enforcement, refunds, IGST rules, high-sea sales guidance, and 5% fertilizer rate.
The Council approved amended Minutes and multiple Rule and Form changes for GST rollout: deferred TDS/TCS commencement, uniform 18% on IT software, supplier/aggregator taxation for certain guest houses, Rule 96 amendment allowing export under bond/LOU with electronic customs-GST portal interfaces for refunds, standardized compounding and enforcement procedures including provisional release on bond/security, adoption of CGST Rules as IGST Rules effective 22 June 2017, deemed 10% CIF valuation for certain freight IGST, amendment to Rule 117(1) to limit transitional credit to eligible duties and taxes, clarification that high-sea sales value-addition is includible for IGST at import, inclusion of fertilizers in 5% rate, and Chair authorization to classify exclusive tractor parts at 18%.

Vijaydurg Port launches ICES 1.5 for electronic filing and automated processing of import/export customs declarations.
ICES 1.5 is launched at Vijaydurg Port to enable electronic filing and automated processing of Bills of Entry and Shipping Bills. It requires pre filing registration of IE Codes, licences, bonds and agent details in ICES/ICEGATE, prescribes standardized currency, unit and port codes, and allows filing via service centre or remote EDI with digital signatures. The system automates valuation, duty computation, appraisal workflows, concurrent audit, TR 6/e payment, RMS risk based routing, and centralised licence/scrip and bond ledger management for exemptions and debits.

Indian Customs EDI (ICES 1.5) launched at Redi Port: mandatory electronic filing, automated assessment, RMS and centralized bond/license ledgers.
ICES 1.5 at Redi Port mandates electronic filing and automated processing of Bills of Entry and Shipping Bills via ICES/ICEGATE, requiring stakeholder registration (IE Code, Customs Brokers, shipping agents, DGFT licences, bank accounts) and adherence to standardized codes. The system effects self assessment on B/E number generation, automated valuation and duty computation from maintained directories, workflow routing to Appraising Groups, electronic queries, RMS facilitation for risk based clearance, and centralized handling of DEPB/licenses and a Bond Management System for registration, debits, re credits and audit. Service centre charges, remote filing procedures with digital signatures, amendment, re assessment and export workflows including LEO and drawback processing are prescribed.