PGA NOC requirement: advance warehouse bills and bond procedures govern ex bond clearance and out of charge verification.
Importers must file advance Warehouse Bills of Entry and submit a one time bond registered at the Bond Section. Out of charge and bond release are managed by Appraising Group or Docks officers, who must record that ex bonding is not permitted without the PGA NOC. On receipt of PGA NOC the importer files an Ex Bond Bill of Entry for assessment or OOC; the OOC officer must verify the PGA NOC before OOC. Bonded warehouses charge storage from the date of physical warehousing, not from the space certificate issuance. Marking only consignments may be cleared in Home Consumption mode if cleared same day.

Electronic container sealing: vendors must certify ISO compliance and link seal IDs to exporter IEC for export verification.
Vendors of RFID tamper-proof one-time-bolt container seals must submit self-attested manufacturer certifications demonstrating compliance with high security seal standards to the Director (Customs), CBEC for verification; accepted vendors will be listed on the department website. Vendors must provide manufacturer link documents, notify customs of manufacturer changes, implement web applications incorporating prescribed data elements and transmit specified information in required formats, capture Tag Identification (TID) and link it to the exporter's IEC at point of sale, and ensure readers are available at ports/ICDs to enable seal verification.

Extension of time for FORM GST TRAN-1 submission grants additional filing time for affected registrants.
An administrative order extends the period for submitting declarations in Form GST TRAN 1 under rule 117 read with section 168 of the Tripura State GST Act, 2017, postponing the statutory filing deadline for eligible registrants. The extension is issued by the Chief Commissioner of State Tax for Tripura on Council recommendation and operates as an in state compliance relief measure for initial transitional declarations under the Tripura SGST rules.

Extension of time for filing TRAN-1 declarations granted; deadline extended under state GST rule and statutory authority.
The Chief Commissioner, under the State GST Rules and statutory authority and on Council recommendation, extends the period for submitting the declaration in FORM GST TRAN-1, moving the filing deadline to the end of October 2017; this administrative order temporarily alters the compliance timeline for taxpayers required to file TRAN-1 without changing substantive filing requirements.

Recordkeeping requirement: brokers must retain verifiable client order evidence and record telephone instructions to prevent unauthorised trades.
Brokers must execute client trades only after retaining legally verifiable evidence of the client's instruction - such as a signed physical record, telephone recording, authorised email, internet transaction log, SMS record or other verifiable record - and bear the burden of producing such evidence in disputes; telephone instructions must be recorded and maintained, exchanges must disseminate and amend bye laws for uniform implementation and report on compliance.

Customs valuation: definition of place of importation clarifies included costs; handling and transshipment charges excluded.
Amendment defines place of importation as the customs station where goods are cleared or warehoused and states that transaction value includes costs up to that place. Loading, unloading and handling charges shall not be added to CIF at the place of importation; only charges incurred for delivery to the place of importation are includible. Provisos to Rule 10(2) clarify computation of freight and insurance when only aggregate FOB-plus-freight or FOB-plus-insurance is known. Transshipment costs within India are excluded from transaction value.

Display of GSTIN and registration certificate required at business entry; non-compliance attracts statutory penalties and invoicing rules.
Every registered person must display the certificate of registration prominently at the principal and additional places of business and must display the Goods and Services Tax Identification Number (GSTIN) on the name board at the entry to those premises; composition taxpayers must also display prescribed wording on bills and signboards. Tax invoices must include a consecutive serial number unique for the financial year. Non-compliance with display, invoicing and composition disclosure requirements attracts penalties under the Act.

Drawback entitlement revised to Customs and remnant excise duties; general AIRs replace composite rates and require prescribed tariff suffixes.
The notification brings into force the Customs and Central Excise Duties Drawback Rules, 2017 and revised AIRs, narrowing drawback to Customs duty and remnant Central Excise duty while excluding integrated tax and compensation cess; it discontinues composite rates and replaces them with general AIRs (claimed via prescribed tariff suffixes), adjusts exporter declaration requirements, prescribes provisional drawback parity with AIR subject to conditions, and provides procedures for brand rate fixation and a Drawback Committee extension to consider representations.

Transitional credit declarations in FORM GST TRAN-1 received an extended submission deadline under Bihar GST rules.
Submission of transitional credit declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Bihar Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Revised GST TRAN-1 declaration deadline extended, permitting submissions until the specified extended date under transitional tax rules.
Revised declaration in FORM GST TRAN-1 may be submitted up to 31 October 2017 under rule 120A of the Bihar Goods and Services Tax Rules, 2017. The extension is exercised by the Commissioner on the Council's recommendations under the enabling authority of section 168 of the Bihar Goods and Services Tax Act, 2017.

Extension of filing deadline for FORM GST TRAN-1 under rule-based authority allows additional time for transitional declarations.
The state tax administration authorised an extension of the time for submission of the declaration in FORM GST TRAN-1, exercising powers under the relevant rule and Act, and communicating an administrative adjustment to the prescribed filing deadline for transitional declarations required under the Haryana Goods and Services Tax Rules.

Extension of time for submitting FORM GST TRAN-1 permitted under applicable rule and Act, enabling late transitional filing.
Extension of time is granted for submission of declarations in FORM GST TRAN-1 under rule 117 of the Haryana GST Rules, 2017 read with section 168 of the Haryana GST Act, 2017. On the recommendations of the Council the filing period is extended to 31 October 2017 by order of the Excise and Taxation Commissioner cum Commissioner of State Tax, Haryana, to permit completion of transitional input tax credit reporting within the extended deadline.

Jurisdictional allocation for self-sealing exporters clarified; revised list of local customs offices governs containerized cargo oversight.
Corrigendum substitutes Para 3.0 of Public Notice No. 12/2017 to specify the superintendent-level customs offices and the exact districts, blocks or police-station areas constituting each office's jurisdiction for exporters availing the self-sealing procedure for containerized cargo, thereby establishing the operative territorial allocation of supervisory responsibility within the Commissionerate.

Enhanced supervision data submission clarified with revised timelines and client exemptions; internal auditor compliance monitoring required.
Clarifies enhanced supervision data submission by stock brokers: submit client data as of the last trading day within prescribed periodic timelines with an initial monthly submission window transitioning to weekly submissions; exclude custodian settled clients and clients with zero balances who have not traded in the last twelve months; specified sub clause submissions to be made within seven calendar days. Stock Exchanges must ensure Internal Auditors monitor brokers' corrective actions on inspection deficiencies and include compliance status in internal audit reports, notify brokers and amend rules for uniform implementation.

Customs area reduction: CFS notified area curtailed and southern portion de notified, custodian designation retained per Customs Act.
The Commissioner partially modifies prior public notices by reducing the first-floor Customs Area at M/s Sudharsan Logistics CFS from 39,877 sq.ft. to 6,000 sq.ft. on the northern side for handling import LCL cargo and de-notifying the southern 33,877 sq.ft. at the applicant's request; the custodian designation and all other prior conditions remain unchanged, with the order effective from the stated operative date.

Information Technology Enabled Services clarifications distinguish own-account supply from intermediary facilitation and export of services eligibility.
Clarification is issued on the GST treatment of Information Technology Enabled Services supplied to recipients outside India, especially whether such supplies amount to intermediary services or exports of services. A supplier of ITeS or back-end services rendered on its own account is not an intermediary merely because the services are provided to, or for, a foreign client or its consumers. However, where the supplier only arranges or facilitates supplies between a foreign client and its consumers, it is an intermediary. Mixed cases depend on the facts and the principal supply. A non-intermediary supplier may avail export of services treatment if the statutory conditions are met.

Electronic sealing for export containers requires RFID tamper proof seals, vendor certification, and TID IEC linkage for verification.
Implementation of electronic sealing for export containers requires vendors to supply RFID Tamper Proof One Time Bolt Container Seals compliant with ISO 17712:2013 and to submit self attested manufacturer certificates and vendor manufacturer link documents to the Director (Customs), CBEC before sale; compliant vendors will be listed on the Board website. Vendors must capture Tag Identification (TID) and link it to the exporter's IEC at sale, provide prescribed data elements via a web hosted application in standardised feeds to customs stations and the regional monitoring division, and publicise ports/ICDs where readers are available to facilitate verification at export points.

IGST export refund processing requires operative bank accounts and the Shipping Bill as the refund application to enable disbursal.
The Shipping Bill functions as the refund application; refunds require operative bank accounts validated in the ICES database. Exporters must update and avoid changing bank details within the financial year. The Assistant/Deputy Commissioner, Export Assessment, will verify account operability and serve as the disbursal officer. Airlines must file EGMs accurately and timely and limit amendments.

Container scanning requirement: selected ICD Mulund-bound containers must be scanned and suspicious cases face full physical examination.
Import containers selected by the Risk Management Center for scanning must be brought to JNCH for scanning; scanned images and any marked "Suspicious" cases are emailed to the designated AC/DC of ICD Mulund. Containers not scanned when selected, or those with suspicious images, are subject to 100% examination under DC/AC Docks supervision. The designated AC/DC coordinates stakeholders, ensures examination reports are entered in the system, and submits monthly performance reports to RMCC.

Extension of time for FORM GST TRAN-1 filing under rule 117; submission period extended by official order.
The order extends the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017, invoking rule 117 read with the State Act and acting on the Council's recommendation to modify the statutory filing timeline and provide an official extension of the submission period.