Customs declarations now require IGST, GSTIN and invoice/item details for electronic validation of credits and export refunds.
Customs BE and SB electronic formats are revised to capture fields for levy and collection of IGST and GST Compensation Cess, declaration of CETH or NOEXCISE, and mandatory GST beneficiary identification (State Code, GSTIN type and GSTIN/ID) to enable apportionment and seamless input tax credit flow. Export Shipping Bills must declare IGST payment status, invoice/item level taxable values and IGST amounts for pro rata adjustments and GSTN validation; exporters must comply with GST invoice rules and new drawback declarations. Online reconciliation between Customs EDI and GSTN is required for credit and refund validation.

Imports and exports: BE/SB formats updated to capture IGST, GSTIN, CETH and enable online IGST credit reconciliation.
BE and SB electronic formats have been revised to record IGST, GST Compensation Cess, CETH declarations and GSTIN/State Code or alternate identity; importers must declare notification numbers and duty flags for IGST/cess, and BE data (port code, BE number/date, aggregate IGST taxable value, IGST amount, GST cess) must match GST returns for online reconciliation and seamless IGST credit flow. Shipping Bills must record GSTIN, IGST payment status, invoice/item-level taxable values and IGST paid for refund validation or proof of export under bond/LUT; transitional rules permit entering GSTIN identifiers during assessment only if previously blank.

IGST levy and credit flow: Customs declarations updated to capture IGST, GSTIN and enable electronic reconciliation for input tax credit.
Customs electronic BE and SB formats are revised to record IGST and GST Compensation Cess notifications, duty flags and exemption references; require declaration of State Code and GSTIN (or prescribed identity proof) to identify GST beneficiaries; and enable online reconciliation between Customs EDI and GSTN using BE/port details and IGST/taxable values so that IGST credit flows electronically without physical bill submission. Shipping Bill amendments mandate GSTIN, IGST payment status, item-level taxable value/IGST reconciled to exported quantities for refunds, GST-compliant invoices, drawback declaration codes for transition, and container ISO/seal data.

IGST declaration requirements updated to mandate GSTIN identifiers and electronic reconciliation for credit entitlement and refunds.
Implementation of GST necessitates revisions to Customs electronic Bill of Entry and Shipping Bill formats to enable levy and collection of IGST and GST Compensation Cess, declaration of Central Excise Tariff Head or "NOEXCISE", and mandatory identification of the GST beneficiary (State Code, GSTIN type and GSTIN/identifier). Declarations must include notification identifiers and exemption flags; electronic validation between Customs EDI and GSTN will reconcile IGST entries with GST returns to permit seamless credit flow and refund processing. Transition rules allow reassessment to input missing GSTIN identifiers only if blank.

Proper officer designation under GST Act assigns specific registration and composition functions to defined tax officers.
Assignment designates Assistant and Deputy Commissioners/Directors of Central Tax and Superintendents of Central Tax as proper officers for specified registration and composition levy functions under the Central Goods and Services Tax Act, 2017 and associated rules, and directs Principal Commissioners/Commissioners and trade associations to disseminate the notice to taxpayers, field formations and members.

Promoter sale to employees permitted within two-week period as part of Offer for Sale, subject to price/discount and disclosure.
Promoters of eligible companies may sell shares to employees within a two week period after the Offer for Sale, with the employee allotment treated as part of the OFS. Such shares may be offered at the OFS discovered price or at a discount. Promoters must disclose the number of shares offered to employees and any discount in the OFS notice to the exchange. The change is to be incorporated into prior OFS circular provisions and stock exchanges must update systems, bye laws and notify brokers.

Valuation of second hand machinery: engage specified empanelled engineers for inspection or local appraisal when overseas report is absent.
The amendment updates Para 11 and Para 12(c) to list specified empanelled agencies authorised to provide inspection/appraisement reports for valuation of second hand machinery at the Bangalore port, noting each firm's recognition validity. It further provides that if an importer fails to obtain an overseas inspection/appraisement report, the importer may have the goods inspected locally by the listed agencies, as notified under Appendix 2G of the HBoP 2015 20 and related FTP Aayat Niryat Forms.

GST in Customs helpdesk established to provide continuous procedural and technical support for trade facilitation.
Implementation of GST in Customs at JNCH sets up a 24x7 helpdesk to facilitate importers, exporters, brokers and trade members on procedural and technical matters, covering Bill of Entry issues, GSTIN identification, export invoice reporting, drawback declaration changes, container and transitory BE provisions, levy and collection of IGST and related declarations, and rate queries for IGST, CVD, compensation cess, NCCD and other cesses; support is provided by alternating officer teams, an email helpline, JNCH website resources and the national icegate helpdesk.

Integrated Goods and Services Tax on imports and exports requires revised customs forms and electronic GSTN reconciliation for credits and refunds.
Imported goods will attract IGST and, where applicable, compensation cess in addition to customs duties; valuation for these levies aggregates customs value and customs duties but excludes IGST and compensation cess. Bills of Entry and Shipping Bills have been revised to capture GSTIN, PAN, IEC and related invoice details to enable electronic reconciliation between Customs EDI and the GSTN for validation of IGST credit on imports and IGST refund or proof of export on shipments. EDI-GSTN cross validation will support credit/refund processing and declarations for non EDI/manual filings must capture data electronically.

IGST Levy and GST beneficiary identification required for imports/exports; online reconciliation enables seamless credit flow.
Implementation of GST requires BE and SB electronic-format changes to record levy and exemption of IGST and GST Compensation Cess, declaration of CETH or "NOEXCISE," and mandatory capture of State Code and GSTIN or alternative identity to identify the GST beneficiary. Customs EDI and GSTN will perform online reconciliation so importers/exporters must report BE/SB identifiers, item-level taxable values and IGST amounts in GST returns for validation to enable seamless credit or refunds. Shipping Bills must also record IGST payment status, export-compliant invoice details, new drawback declarations, and required container information.

IGST Levy and Declaration: revised customs declarations mandate notification quoting and GSTIN identification for automated credit reconciliation.
Implementation of GST in Customs revises electronic Bill of Entry and Shipping Bill formats to require notification-based quoting of IGST and GST Compensation Cess rates, new duty and exemption flags, CETH/NOEXCISE declarations, and mandatory GSTIN/State Code identification to enable online reconciliation between Customs EDI and GSTN for seamless IGST credit flow and refund validation.

Composition levy intimation period extended to permit filing of FORM CMP-01 under Rule 3 authority, easing compliance deadlines.
The period for filing intimation for composition levy in FORM NO. CMP-01 is extended to 16th August, 2017 under the powers conferred by sub-rule (1) of Rule 3 of the Goods and Services Tax Rules, 2017.

Proper officer designation for GST registration and composition levy assigned to specified tax officers under CGST rules.
The Board designates specific officer ranks as proper officers for registration and composition levy under the CGST Act and rules: Assistant/Deputy Commissioners and Assistant/Deputy Directors are allocated duties including section 10(5), proviso to section 27(1), section 30 and Rules 6, 23, 25; Superintendents are allocated duties including section 25(8), sections 28-29 and Rules 9, 10, 12, 16, 17, 19, 22, 24. The circular also directs issuance of trade notices and reporting of implementation difficulties to the Board.

Imports and exports now require IGST and compensation cess; GSTIN/PAN must be declared on customs forms for credit and refunds.
From 01.07.2017 imported goods attract IGST and GST compensation cess in addition to customs duties; valuation for these levies aggregates customs value and duties. Bills of Entry and Shipping Bills (manual and EDI) are revised to capture GSTIN, PAN and state code; importers must declare GSTIN to claim IGST credit, non registered importers must declare PAN. Shipping Bills must record item wise taxable value and IGST so Customs EDI can validate exports for refund and proof under bond or LUT; Customs EDI will reconcile IGST paid with GST returns.

Manual filing of bills of entry now mandates system job numbers and electronic challans for duty payment via the e payment portal.
Permission for manual filing at EDI locations is limited to exceptional cases authorised by the Principal Commissioner; basic BE details must be entered in ICES 1.5 to obtain a system job number, matched with cargo details, approved by Assistant/Deputy Commissioner who records reasons and file reference, and then assigned a system-generated running Bill of Entry number. Paper assessment proceeds quoting that number; duty and licence entries are entered in ICES 1.5, and a system-generated electronic challan (paid via the e-payment portal) is mandatory as manual challans are disallowed.

Transitional Input Tax Credit: dealers must claim admissible credits through prescribed TRAN 1 procedures within the statutory claim period.
Transitional relief under sections 139-142 permits eligible taxpayers to claim CCF, CENVAT credit on capital goods, and credit for tax paid on unsold stocks by filing Form GST TRAN-1 within the prescribed period. Entitlement requires admissibility under GST, filing of prior returns, and supporting tax invoices or purchase documents; where invoices are absent, fixed percentage credits apply. Specific TRAN-1 statements and TRAN-2 monthly statements must detail stocks, invoices, CST-related adjustments, and job-work or post-appointed-day receipt conditions.

GST Call Centre operational weekdays to handle GST queries; dedicated phone line and email for responses.
A dedicated GST Call Centre is established to handle GST queries, operational from the stated start date on weekdays during specified business hours. Shri C. M. Ram, Foreign Trade Development Officer, is in charge and a dedicated telephone number is provided. A separate e mail ID is activated for GST queries, and e mail responses will be managed by the GST Facilitation Cell constituted as per the earlier Trade Notice.

Creation of GST Commissionerate establishes jurisdiction and headquarters for Jammu & Kashmir, defining divisions, ranges and temporary offices.
Creation of a GST Commissionerate for Jammu & Kashmir locates its headquarters at O. B.-32, Rail Head Complex, Jammu and fixes its territorial jurisdiction as the physical boundary of the State under the Chandigarh Zone. The Commissionerate is organized into four divisions-Jammu I, Jammu II, Samba and Srinagar-with multiple ranges each assigned specific office locations (some temporary) and clearly demarcated local jurisdictions. The notice withdraws earlier related trade notices, requires trade associations to publicize the changes, and takes effect from 22/06/2017.

GST jurisdiction reorganization establishes new commissionerate divisions and ranges, defining territorial jurisdictions and superseding prior trade notices.
Creation and organisation of a Goods and Service Tax commissionerate for Bhavnagar is announced, with specified office addresses and contact details, and detailed allocation of territorial jurisdiction across divisions and ranges covering Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar, Gir Somnath and Botad districts. The arrangements take effect upon implementation of the referenced Board notification and will supersede earlier trade notices; trade bodies are requested to publicize the notice.

IGST on imports requires declaration of GSTIN or PAN and EDI validation for input tax credit claims.
Integrated goods and services tax and compensation cess will be levied on imports in addition to customs duties, with valuation rules requiring inclusion of customs duties for calculating IGST and cess. Bills of Entry and Shipping Bills have been modified to capture GSTIN, PAN and state code so Customs EDI can validate IGST credit claims and export refund claims against GSTN returns; importers claiming IGST credit must declare GSTIN or, if unregistered, PAN and state code.