GST compliance on imports and exports requires GSTIN, state code and numbered BE/SB entries for validation.
Customs must record verifiable GSTIN and Census based state codes on all Bills of Entry and Shipping Bills to enable matching with GSTN for IGST credit and refund. Non EDI sites shall use a fixed three digit site series plus three digit serial to create 6 digit BE/SB numbers, employ an offline data capture utility when available, require export invoice endorsements per GST invoice rules, and process refunds only after EGM confirmation, ensuring declarations are electronically validatable with GSTN.

Customs declarations now require IGST, GSTIN and state codes with online reconciliation to enable input tax credit flow.
Customs BE and SB electronic formats are revised to record IGST and GST Compensation Cess notification numbers, duty flags and exemption identifiers; CETH must be declared where applicable. Importers and exporters must declare State Code and GSTIN or approved identity codes to identify the GST beneficiary. Item-level taxable values and IGST paid must reflect actual quantities exported. Online reconciliation between Customs EDI and GSTN using BE/SB and GST return data will enable seamless IGST credit flow; specific drawback declarations and container details are newly required, and limited transitory reassessment provisions apply.

GST implementation in Customs: 24x7 helpdesk established to resolve procedural and technical GST-in-Customs issues for trade.
A 24*7 helpdesk at New Custom House is established to provide procedural and technical guidance on GST-related Customs matters, including Bills of Entry issues, Shipping Bill and GSTIN identification, export invoice terms, drawback declaration changes, container/transitory provisions, levy and collection of IGST and declarations of CETH, and queries on IGST, CVD, Compensation Cess, NCCD and other cesses. Two alternating teams of officers with listed contacts will staff the helpdesk; Mumbai Customs Zone-1 website and ICEGATE channels will host information and offer additional round-the-clock support. The notice applies across the Zone-1 formations.

Proper-officer designation for GST registration assigns circle-level responsibility for registration, amendment, cancellation, and revocation procedures.
Proper-officer jurisdiction for registration-related provisions is assigned to the Deputy Commissioner of Commercial Taxes in charge of a Circle or, where applicable, the Assistant Commissioner in charge of that Circle. The designation covers registration liability, exemption and compulsory registration, registration procedure, deemed registration, casual and non-resident taxable persons, amendment, cancellation, and revocation of cancellation. The appointment takes effect from 1 July 2017.

Proper officer functions under Assam GST Act assigned, delimiting Assistant Commissioner duties and Inspector limited to a single rule.
The Commissioner of State Tax, exercising powers under the Assam GST framework, designates certain officers as proper officers and assigns them specified functions: the Assistant Commissioner of State Tax or Superintendent of State Tax is entrusted with a comprehensive set of statutory and rule-based duties pertaining to determination, assessment and procedural controls, while the Inspector of State Tax is assigned a narrowly defined rule-based function.

Territorial jurisdiction assigned to State Tax officers, defining zones, unit boundaries and special coal dealer coverage.
Order under section 4(2) of the Assam Goods and Services Tax Act designating classes of State Tax officers to exercise statutory powers within specified territorial jurisdictions. A tabulated allocation maps Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors to statewide, zonal, unit and district areas (including detailed boundary descriptions for Guwahati Units A-D) and identifies two units with special coverage for coal dealers, thereby defining which office is competent to act for GST administration in each listed area.

Electronic verification under GST: Aadhaar EVC, net banking EVC and portal EVC authorized for taxpayer verification.
Authorizes three modes of electronic verification under rule 26(3): Aadhaar based Electronic Verification Code (EVC), EVC generated through net banking login on the common portal, and EVC generated on the common portal, as the prescribed means for taxpayer authentication in GST filings.

Priority verification of self-assessment for DPD imports speeds customs clearance; request via email, WhatsApp, or in person.
Introduces a Priority Verification process at JNCH requiring Appraising Officers and DC/AC Group to prioritise verification of self-assessment for Bills of Entry filed by DPD importers to expedite port evacuation; priority requests may be made by email, WhatsApp, or in person and the instruction operates as a standing administrative order with escalation to the DPD Cell if difficulties arise.

GST implementation in Customs: round the clock helpdesk established to resolve procedural and technical trade issues.
A round the clock helpdesk at New Custom House, Mumbai Zone I is established to facilitate GST implementation in Customs by addressing procedural and technical issues including Bills of Entry, Shipping Bill and GSTIN identification, export invoice terms, drawback declarations, container/transitory provisions, levy and collection of IGST and related cess matters; two alternating teams of officers will provide continuous support and updated information is available on the Mumbai Customs Zone 1 website and via ICEGATE helpdesk channels.

GSTIN recording requirement ensures customs-GSTN reconciliation for import/export IGST credit and refund at non EDI sites.
Non EDI customs sites must capture BE/SB details for GSTN cross validation: use a site specific three digit series within six digit BE/SB numbers, record GSTIN or valid provisional ID and Census based state code, and use an offline data capture utility (until widely available, follow interim manual measures) so ICES can validate IGST credit/refund claims with GSTN. Export invoices must bear the GST invoice endorsement and IGST refund or export proof will be processed only after EGM number and date confirm completion.

Legacy LTU adjudication: pending Central Excise and Service Tax notices to be handled by jurisdictional GST commissionerates.
Winding up of LTUs on GST roll out requires transfer of legacy files to jurisdictional CGST/ Central Excise Commissionerates with monitoring committees and prescribed annexures. Pending Central Excise and Service Tax SCNs will be adjudicated by re organised jurisdictional Commissionerates; where notices cover multiple units or centralised registrations, a re organised Commissionerate may be appointed as common adjudicating authority. Future SCNs will treat each unit as an individual assessee. Audit functions and legal cases are to be transferred to territorial audit and Commissionerates, with a coordinating Large Business Unit to ensure continuity.

Permanent IEC Numbering Revised: alpha numeric IECs now apply to exempt importer/exporter categories, effective implementation follows.
Revised alpha numeric permanent IEC numbers are prescribed for specified exempt importer/exporter categories under paragraph 2.07(b) of the Handbook of Procedure (2015-20), to be used by non commercial PSUs and the listed categories (central and state ministries/agencies, diplomatic personnel and UNO officials, baggage claimants, personal/charitable importers, cross border trade with Nepal/Myanmar/Bhutan, ATA carnet exhibitors, Director National Blood Group, and Reserve Bank authorised non commercial entities); the migration to alpha numeric IECs is effective 1 July 2017.

Tax Deducted at Source under GST: state STDS/TCS suspended until GST TDS provisions are made operative.
Effective 01/07/2017, no STDS/TCS deductions under the WBVAT Act, 2003 shall be made on bills submitted on or after that date, and no TDS under GST shall be deducted until the GST TDS provisions are made operative. Deductions of STDS/TCS made before 01/07/2017 retain statutory obligations: payment of deducted amounts, filing of online scrolls, and issuance of prescribed TDS/TCS certificates must be completed in accordance with the Act.

Proper officer designation for GST registration and composition levy clarifies administrative responsibility and function allocation.
The Board assigns designated Central Tax officers as proper officers to administer specific sections and rules on registration and composition levy under the GST framework, mapping Assistant/Deputy Commissioners and Assistant/Deputy Directors to one set of subsections and rules and Superintendents to another, and directs that this allocation be communicated to trade and industry.

Proper officer designation assigns registration and composition functions to designated tax officers under GST rules.
The Board assigns proper officer functions for registration and composition matters: the Assistant or Deputy Commissioner of Central Tax is responsible for specified provisions including sub section (5) of section 10, the proviso to sub section (1) of section 27, section 30 and Rules 6, 23 and 25; the Superintendent of Central Tax is assigned duties under sub section (8) of section 25, sections 28 and 29, and Rules 9, 10, 12, 16, 17, 19, 22 and 24. Trade associations are asked to publicise these designations.

IGST on imports requires GSTIN or PAN on customs filings to enable credit reconciliation with GST returns.
The Notification imposes IGST and applicable Compensation Cess on imports collected on customs valuation, ceases general CVD/SAD where replaced by the GST regime, and updates Customs forms and ICES to apply new levies. Importers must declare GSTIN on Bills of Entry to enable IGST credit reconciliation with GST returns; non registered importers must declare PAN and State Code. Courier filings must likewise quote GSTIN or PAN. Exports are zero rated with input credit entitlement, and both EDI and manual locations must electronically capture data for IGST refund and credit validation.

NRI participation in exchange traded currency derivatives permitted to hedge rupee exposures, subject to designated bank monitoring and position limits.
NRIs may trade in ETCD to hedge currency risk on permissible rupee investments and NRE balances, subject to RBI Circular No. 30 and conditions in this circular; they must designate an Authorised Dealer Category I bank (also a clearing member) for monitoring and reporting combined OTC and ETCD positions, and exchanges/clearing corporations must provide transaction details to that bank. The circular sets position limits for specified INR currency pairs, modifies prior SEBI guidance to allow participation consistent with FEMA provisions, and directs exchanges to implement systems, amend rules, notify brokers, and report implementation.

GST implementation mandates customs field offices serve as service centres to assist taxpayer migration, registration and return filing.
Customs field offices must implement preparatory and facilitation measures for GST implementation: designate the rollout as GST Day, remain open to ensure staff availability, operate as GST Seva Kendras to guide and assist taxpayers with migration, registration and return filing, report difficulties to the Principal Commissioner, and treat these directions as a standing order for officers and staff.

GST Suvidha Kendra provides stakeholder assistance at Air Cargo Complex with designated officials and contact support.
A GST Suvidha Kendra has been established at the Air Cargo Complex, NSCBI Airport, Kolkata to assist importers, exporters, trade members and customs brokers with matters arising from GST implementation. Operational responsibility is assigned to the Appraiser, Appraising General Unit and the Superintendent, EDI at the Air Cargo Complex, and specific telephone and email contacts are provided to enable stakeholder access and support.

Indian Customs EDI system at Vadinar: electronic filing, mandatory registrations, automated assessment and RMS based clearance.
ICES 1.5 at VADINAR requires electronic filing via ICEGATE or service centres, mandatory registration of IE Codes, brokers, licenses and bank details, standardized code usage, centralized bond and license ledgers, automated valuation and duty computation, RMS based facilitation, defined appraisal/examination workflows (first/second check, audit, reassessment), and integrated DEPB/license handling with prescribed procedures for amendments, payments and out of charge.