Export LUT eligibility expands to registered persons, subject to prosecution safeguards, annual validity, and bond compliance requirements.
Export without payment of integrated tax may be made under a Letter of Undertaking by registered persons, except those prosecuted for tax evasion above the prescribed threshold. The LUT is valid for the financial year but is withdrawn on failure to meet export and payment conditions, and restored upon payment. Pending portal availability, FORM GST RFD-11 may be filed before the jurisdictional officer. Bond users must provide the prescribed bank guarantee and maintain a running bond covering outstanding export tax liability. LUTs and bonds not accepted within three working days are deemed accepted.

Export under Letter of Undertaking expanded to all registered persons with clarified GST procedural and compliance safeguards.
The facility to export without payment of integrated tax by furnishing a Letter of Undertaking (LUT) is extended to all registered persons except those prosecuted for specified offences above the statutory tax-evasion threshold; LUTs are valid for the financial year, must be submitted via FORM GST RFD-11 on the common portal with acceptance evidenced by an ARN, and may be withdrawn if export timelines or payment conditions are not met. Bonds, where required, must be accompanied by a bank guarantee, running bonds must cover self-assessed export tax liabilities, and exporters must retain records for inspection.

Hazardous waste import controls require MEFCC permission and DGFT/DIPP authorization before used tyres are shipped to India.
Imports of used tyres and related rubber waste are restricted and require prior permission from the Ministry of Environment, Forest and Climate Change and licensing/authorization by the Directorate General of Foreign Trade or Department of Industrial Policy & Promotion; second hand goods (except capital goods) are restricted under the Foreign Trade Policy and need specific authorisation. Shipping lines and agents must ensure requisite permissions and licenses are submitted before loading consignments bound for India, with noncompliance attracting action under customs and other laws, and these directions serve as a standing order.

Direct Port Delivery procedure: No Use Bond and RFCL sampling required before fertilizer consignments receive out of charge.
Prescribes a controlled DPD clearance process for fertilizer consignments: importers must submit a No Use Bond and may repack pending RFCL testing; assessing officers provisionally assess, require RFCL sampling before clearance and verify FCO compliance; importers must use CFS DPD mode, give advance intimation with CFS stacking code, and obtain OOC from the RMS Facilitation Centre which will release containers based on the No Use Bond and valid FCO certificate while CFS gate officers ensure RFCL sampling endorsement.

Amendment of shipping bills after LEO but before shipment must be processed by docks officers under prescribed guidelines.
Requests to amend or convert shipping bills received after issuance of the Let Export Order but before shipment must be handled by Docks officers following the guidelines in Para 2 A.A and 2A.2 of the referenced public notice; difficulties are to be reported to the Deputy/Assistant Commissioner, and the directions constitute a standing order for officers and staff.

Composition levy option: deadline extended for intimation of pre-option stock in FORM GST CMP-03 under Assam rules.
Extension of the time limit for furnishing details of stock held immediately before the date from which the option for the composition levy is exercised in FORM GST CMP-03, under sub rule (4) of rule 3 of the Assam Goods and Services Tax Rules, 2017, by order of the Commissioner of State Tax, extending the period for intimation of prescribed stock particulars within the new final date specified by the Commissioner.

Extension of time for FORM GST TRAN I submission for taxpayers affected by portal technical difficulties; deadline extended.
Extension of time for submission of FORM GST TRAN-I is authorised for registered taxpayers who could not file by the due date due to technical difficulties on the common portal; the Commissioner, on the Council's recommendation, extended the filing period until 31 January 2019 and the implementing circular is available on the CBIC website.

Transitional credit treatment for reverse charge service tax must be claimed in Form ST-3 then carried into GST TRAN-1.
Where reverse charge service tax was paid after 30 June 2017 but by 5/6 July 2017 for services received and paid before 1 July 2017, the credit must be entered in Part I of Form ST-3 (specified entries) with linked Part H entries; if ST-3 was already filed the credit should be included in a revised ST-3 within the revision period. ST-3 returns for April-June 2017 filed up to 31 August 2017 are deemed filed on 31 August to allow revision, and once reflected in ST-3 the amounts may be carried into Form GST TRAN-1. Non-ACES registrants may use non assessee registration to make payments.

Endorsement on shipping bills dispensed for containerized cargo as EGM serves as proof; bulk cargo still requires endorsement
The Commissioner of Customs, Cochin, dispensed with the requirement of endorsement on the shipping bill for containerised cargo because the Export General Manifest (EGM) constitutes sufficient proof of export, following ICTT Vallarpadom operations and Board Circular No.56/2016; endorsement remains necessary for bulk cargo, and stakeholders should report implementation difficulties to the Additional Commissioner.

Officer designation for affidavit acceptance: assigns specific officers to receive affidavits under GST rate notifications within jurisdictional limits.
Assignment of authority under the Gujarat Goods and Services Tax Act designates specific officers to receive affidavits referenced in the annexures to the State tax (Rate) notifications; delegated functions are specified in a schedule and confined to the officers' territorial jurisdiction unless otherwise stated.

Record retention: officials must e-file and retain hard and scanned copies of specified tax and court records.
Officials must adopt the e-filing module where possible and preserve specified tax and court records both as hard copies and by systematic scanning. Required categories include dealer registration folders, court and sub-judice files, statutory forms, audit and enforcement records, seized documents, legislative amendments and orders, and disclosures relating to dealers. Records are to be kept in safe custody of the concerned ward/branch/office to ensure traceability and availability when required.

Empanelment of chartered engineers for valuation of second hand machinery; applications, verification, and performance reporting required.
Invitation for empanelment of chartered engineers to value second hand imported/exported machinery within the New Custom House jurisdiction; applicants must submit prescribed proforma with self attested professional credentials and experience proofs. Applications will be scrutinized by Customs and referred to the Institute of Engineers (India) for eligibility verification; empanelment will be finalized on receipt of recommendations. Empanelled engineers will be published and must submit prescribed half yearly Self Appraisal Reports to assess continued fitness for the panel.

Self-sealing procedure for exporters enables approval-based factory stuffing with e-seals and risk-based customs verification and intimation.
Establishes a trust based self sealing procedure replacing supervised sealing: exporters must notify the Superintendent (SSP), be GST registrants (subject to DGFT status holder exception), and submit IEC, GSTIN, premises ownership/lease, company profile, two year shipping history and authorised signatory details with identity and bank signature verification. SSP/Inspector inspects premises and reports within 48 hours; the Principal Commissioner may grant permission valid across customs stations. Exporters must intimate planned stuffing one day ahead, present self sealed containers with prescribed documents for seal verification and LEO, and comply with risk based examination; non compliance may lead to withdrawal of permission.

Write-off of tax arrears: committees empowered to recommend and exercise delegated write-offs with required reporting.
Three-member Committees of Chief Commissioners or Commissioners (or equivalent officers available in the zone) are to examine and recommend write-off proposals; Committees possess full powers to abandon irrecoverable fines and penalties under the Customs and Central Excise Acts and may write off irrecoverable duties up to prescribed monetary thresholds subject to reporting requirements to the Board or Chief Commissioner as specified. Interest on amounts written off is automatically extinguished, and the authority competent to act is determined by the duty/tax amount involved.

IGST refund on exports requires correct EGM and valid GST returns for electronic credit to the registered bank account.
Under Rule 96, a shipping bill is deemed an application for refund of integrated tax once a correct Export General Manifest and a valid GSTR-3 or GSTR-3B return are filed; Customs will match shipping bill data with Table 6A of GSTR-1 and electronically credit the refund to the bank account on record, subject to PFMS validation, while refunds are to be withheld for exports in violation of Customs law.

Corporate Debt Investment Limits redefined to exclude overseas rupee bonds and to create an infrastructure sub limit for long term FPIs.
Foreign investments in overseas rupee denominated bonds are excluded from the Combined Corporate Debt Limit, which is renamed Corporate Debt Investment Limits and restated in Rupee terms; amounts previously counted against the old limit are carved out and reallocated. A sub limit within the CDIL is established exclusively for Long Term FPIs to invest in infrastructure sector corporate debt (listed and unlisted), available on tap, while investments in unlisted corporate debt and securitised instruments remain subject to an existing aggregate cap and other extant FPI conditions continue to apply.

Reporting requirements for Category III AIFs updated to capture commodity derivatives exposure and impose single-commodity investment limit.
Category III Alternative Investment Funds must comply with a single-commodity investment limit and enhanced reporting obligations for commodity derivatives. Revised formats require non-leveraged AIFs to report scheme-wise cumulative net investments including a commodity derivatives line and maximum investment in any single commodity; leveraged AIFs must submit monthly scheme-wise exposure breakdowns across long/short futures and options, cash equivalents and gross totals, plus a table on maximum single-commodity investment. Reports in the revised formats are required for periods ending on or after September 30, 2017, and prior reporting requirements are modified accordingly.

Courier Shipping Bill CSB V permits exporters with IEC to export e commerce and low value commercial consignments via designated Air Cargo Complex.
Exporters with a valid Import Export Code may export e commerce goods listed under the Foreign Trade Policy appendix and other low value commercial consignments via the Ahmedabad Air Cargo Complex by filing the prescribed Courier Shipping Bill CSB V; authorised couriers must follow existing noting and clearance procedures applicable to CSB I and CSB II, and report any implementation difficulties to the department.

Drawback All Industry Rates change: exporters and importers must follow Board Circular guidance and report implementation issues.
Changes to the All Industry Rates (ARS) of Drawback 2017 are notified by reference to Board Circular No. 38/2017 Cus dated 22.09.2017; exporters, importers and customs brokers must follow the Circular's guidance in claiming duty drawback and report any implementation difficulties to the department.

Electronic sealing: RFID ISO compliant container seals required for self sealing with vendor certification and data integration obligations.
Requires exporters using the self sealing procedure to employ RFID Tamper Proof One Time Bolt container seals compliant with ISO 17712:2013; vendors must submit self attested ISO certificates and manufacturer link documentation to the Director (Customs), CBEC prior to sales, capture Tag Identification (TID) numbers and link exporter IEC codes at sale, incorporate prescribed data elements in web applications, and provide data feeds to customs in specified formats to enable integration with customs stations and the RMD.