GST enrolment compliance requires activated traders to complete Part-B so permanent registration certificates can be generated.
Traders whose Provisional IDs had been activated in the GST portal were required to complete Part-B enrolment so that the Permanent Registration Certificate could be generated. Assessing officers were directed to ensure completion of enrolment for all such traders by a specified date, using the data available on their login. Helpdesks were to remain open daily, including holidays, with printer, scanner, internet connectivity, and adequate staff to assist enrolment.

Constitution of Review Committee clarified: first nominated link officer substitutes for absent members, Board referral limited to exceptional cases.
A pre-approved nomination chain requires the first nominated link officer to substitute as Review Committee member when a Pr. Chief Commissioner or Chief Commissioner is absent, with the second link stepping in if the first is already a member. For Pr. Commissioners/Commissioners, the officer holding administrative charge will serve; if charge cannot be assigned within the Zone, cases may be referred to the Board. Board referrals are limited to instances where neither nominated link officer can constitute the Committee or the charge-holder is a committee member, and must include a suggestion for reconstitution.

Review Committee membership: nominated link officers or charge-holders fill in to maintain review continuity when members are absent.
Where a Pr. Chief Commissioner or Chief Commissioner member of a Review Committee is absent, the first nominated link officer at that level will act as the Committee member, and if already a member the second nominated link officer will serve. For Pr. Commissioner/Commissioner absences, the officer assigned administrative charge of the Commissionerate will function as the member; if charge cannot be assigned within the Zone or the charge-holder is already a Committee member, the case is to be referred to the Board with a suggestion for reconstitution and nomination.

Single Window Interface extension enables online WCCB NOC referrals for wildlife export consignments across all EDI locations.
The notice extends the SWIFT export-side mechanism so that shipping bills for CITES/wildlife items are referred online to WCCB for a NOC at all Customs EDI locations, retaining the existing EDI-to-WCCB office mapping. Local ICES system managers must map the SW NOC module roles to designated WCCB officers in accordance with the DG (Systems) user manual and report any implementation difficulties to the issuing office.

Self-declaration for higher duty drawback allowed; exporters may claim AIR drawback with audit verification and priority processing.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration in the revised Note and Condition, with the declaration format included in the EDI shipping bill; a consolidated declaration may be filed for past shipping bills covered by the transition. Audit and sample verifications will be conducted to ensure exporters have not availed ITC or refund concurrently, and pending and supplementary claims must be processed on priority.

Input Tax Credit cross check waiver for trivial mismatches permitted absent adverse supplier information under revised departmental guidelines.
The circular creates a de minimis exception to ledger confirmation requirements for Input Tax Credit: mismatches at or below the specified small-amount threshold per supplier per year may be allowed without ledger confirmations provided the officer has no adverse information about the supplier. It clarifies that the prior higher threshold applied only to comprehensive assessments and directs departmental officers to apply the new exception more broadly while maintaining verification where mismatches exceed the threshold or where supplier credibility is doubtful.

Customs EDI implementation shifts imports and exports processing to electronic filing at the airport effective on issuance of notice.
Launch of the Indian Customs EDI System (ICES 1.5) at Lokpriya Gopinath Bordoloi International Airport (INGAU4) shifts all import and export document processing from manual procedures to the EDI platform; the transition follows successful preproduction testing and is effective on issuance of the Facility Notice.

Anti profiteering under GST: authority composition and eligibility set for Technical Members, nominations requested promptly.
Under Section 171, reduction in tax rates or benefit of input tax credit must be passed to recipients via commensurate price reduction. Chapter XV (Rules 122-137) of the CGST Rules, 2017 establishes a National Anti profiteering Authority consisting of a Chairman and four Technical Members to be nominated by the GST Council. Technical Members must be current or former Commissioners or equivalent and under 62 years; a Selection Committee under Rule 124(1) will recommend names. The notice requests recommendations of suitable retired or serving officers meeting eligibility, to be forwarded by the prescribed deadline.

Duty drawback transition provisions allow exporters to claim higher AIR by self-declaration, subject to audit verification.
The government dispensed with the GST officer certification under Note and Condition 12A and permitted exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration asserting non-availment of input tax credit or refund; the amendment applies retrospectively from the start of the GST transition period, is being integrated into the EDI shipping bill, allows consolidated declarations for prior shipping bills with let export orders issued from that date, and is subject to audit verification to prevent double neutralisation of taxes.

Drawback of integrated tax and compensation cess: certificate required confirming no input tax credit claimed to prevent dual benefit.
Drawback now covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.

e Way Bill rules, GST rate adjustments and anti profiteering measures approved with implementation and procedural modifications.
The Council approved amended e Way Bill Rules to be implemented from a notified date (target 1 October 2017) for consignments exceeding Rs.50,000 with validity one day per 100 km, prohibition of State check posts, technology enabled operation and GSTN/NIC development. It adopted Fitment Committee recommendations including exemption for milk powder to dairy cooperatives, taxation of specified tractor parts at 18%, textile job work at 5%, and Works Contract services to government at 12% with full input tax credit. The Council also constituted Anti profiteering committees, amended CGST/SGST procedural rules (including video conferencing), allowed bunching of TDS payments, increased certain compensation cess ceilings, and deferred select items pending further study.

Rebate of State Levies revised for garment and textile exports, new ROSL rates effective for July onward shipments.
Revision of rebate rates under the Rebate of State Levies (ROSL) scheme for garment and textile made-up exports is effective for shipments with Let Export Order dates from 1 July 2017. The Ministry of Textiles notification revises ROSL and ROSL under Advance Authorization-All Industry Rates; EDI updates to customs systems have been completed. Exporters and brokers should apply the revised rates in export filings and report any implementation difficulties to Customs.

Extension of filing due date: administrative direction to accept income tax returns until midnight on the extended filing day.
The Central Board of Direct Taxes, invoking Section 119, extended the due date for filing returns for certain taxpayers and directed all income-tax offices to make arrangements to receive returns up to midnight on the extended date, requiring that this instruction be publicised to facilitate filing.

Disclosure of default on loans and debt securities required, with prompt stock exchange reporting and quarterly updates.
Listed issuers must disclose within one working day at the first instance any Default-non payment of interest or principal on the due date-relating to listed debt instruments, commercial paper, MTNs, FCCBs, loans from banks and financial institutions, and ECBs. Disclosures must follow prescribed templates detailing issuer, date and nature of obligation, lender or instrument specifics, date and amount of default with instalment/interest breakup, gross principal affected, total issuance or borrowings and other particulars. Quarterly, outstanding defaults as of quarter end must be reported within seven days, and defaults must also be notified to credit rating agencies.

Re-testing of import samples: procedural rules for requesting, conducting second tests, and resolving conflicting results on test variation.
Re-testing of import samples is available as a trade facilitation measure; all test results must be communicated to the importer. Written re-test requests should be made to the Additional/Joint Commissioner within the prescribed period, with allowance for unavoidable delay. When granted, the officer must name a suitable laboratory in writing and ensure facilities exist. Re-tests use remnants or duplicate sealed samples in customs custody, or fresh samples drawn in the presence of the importer. The competent authority considers both tests, records reasons when relying on one over the other, and may order a further re-test if the consignment remains under customs control.

Amendment to Foreign Trade Policy updates Appendix entries, revising chamber name and council address for administrative records.
Amendment to the Foreign Trade Policy updates Appendix - 2E by changing the recorded name "Indian Merchants' Chamber" to "IMC Chamber of Commerce and Industry" for Mumbai and New Delhi entries and by revising the Trade Promotion Council of India's address and contact details to the Connaught Circus location; the notice is issued under paragraph 2.04 of the Foreign Trade Policy to effect these administrative corrections.

ISPM-15 compliance for wood packaging: consignments require ISPM-15 marking or face quarantine treatment, rejection or reporting.
ISPM-15 compliance is mandatory for export and import consignments using wood packaging materials; Customs will inspect and permit clearance only for consignments whose wood packaging bears the ISPM-15 mark or otherwise meets treatment standards. Exporters must describe packaging in the Shipping Bill to identify consignments subject to ISPM-15. Accredited treatment providers approved by DPPQ&S issue certification after methyl bromide or heat treatment. Non-compliant import consignments may be treated, destroyed, or deported and must be reported to DPPQ&S in the prescribed format.

Exports: higher duty-drawback AIRs can be claimed by exporter self-declaration instead of GST officer certificate.
Exporters claiming higher All Industry Rates (AIRS) of duty drawback need not obtain a certificate from the jurisdictional GST officer under Note and Condition 12A; instead the higher rate may be claimed on the basis of a self-declaration in the prescribed format to be included in the EDI shipping bill. The revised Note and Condition 12A is treated as effective w.e.f. 1.1.2017 and applies to exports made from 1.7.2017 onwards. Goods cleared before 1.7.2017 but with let export order issued after that date remain governed by the earlier Note and Condition 12.

Duty drawback self-declaration enables claiming higher AIR without GST officer certificate during transition.
The requirement for a GST officer certificate to claim the higher All Industry Rates of duty drawback has been dispensed with; exporters may use a prescribed self-declaration included in the EDI shipping bill to claim higher drawback for exports with let export orders from 01.07.2017 onwards. The amendment to Note and Condition 12A is effective from 01.07.2017 under Section 75(3) of the Customs Act and Rule 5(2) of the Drawback Rules. Goods cleared before 01.07.2017 but with later let export orders remain governed by the earlier Note and Condition 12 and related Central Excise officer certificate or declaration.

Drawback self-declaration now permits claiming higher AIR drawback with audit verification to prevent double neutralisation.
Exporters may claim the higher All Industry Rates of duty drawback by furnishing a prescribed self-declaration incorporated in the EDI shipping bill, in lieu of a GST-officer certificate, for exports governed by the amended Note and Condition 12A from the start of the GST transition period; prior certification rules continue to apply where goods were cleared before the transition but not exported earlier.