Composition scheme eligibility clarified: exempt supplies including interest or discount do not bar eligibility and are excluded from turnover.
Confirms that a taxable person supplying goods/services specified in Schedule II and also supplying exempt services, including services by way of deposits, loans or advances where consideration is interest or discount, remains eligible for the composition scheme if other conditions are satisfied. For eligibility determination, the aggregate turnover calculation shall exclude the value of such exempt services including interest or discount.

IGST refund on exports: customs to process electronic claims after correct EGM and valid GST returns are filed.
A shipping bill constitutes an application for refund of IGST when a correct Export General Manifest and a valid GSTR 3 or GSTR 3B return are filed; Customs will electronically match Table 6A GSTR 1 export details with shipping bills and, upon verification, credit refunds into the bank account on record. Customs registered bank accounts will be used for payment subject to PFMS validation, proper officers will generate electronic refund scrolls for PFMS transmission, and refunds are to be withheld where jurisdictional Commissioners request withholding or where exports violate Customs Act provisions.

Electronic container sealing: vendors must certify ISO compliance, register seals and link tag IDs to exporters before rollout.
Vendors of RFID tamper proof one time bolt container seals must submit self attested ISO certification from manufacturers to the Director (Customs), CBEC before sales; compliant vendors will be listed on the Board website. Vendors must supply a contract link to manufacturers and notify CBEC on any change. Vendor applications must include prescribed data elements and provide formatted feeds to customs/RMD. Vendors must capture Tag Identification numbers and link them to exporters' IECs at sale; port/ICD systems must validate seals against TIDs. Vendors should publicize reader locations; custodians should facilitate reader deployment. Mandatory adoption deferred to 1 November 2017, with voluntary use earlier where readers exist.

IGST refund procedure requires valid EGM, matching GSTR details and validated bank account for electronic credit to exporter.
Refunds of IGST on exported goods are processed when a correct EGM and a valid GSTR-3 or GSTR-3B are filed; Customs matches Table 6A GSTR I details with shipping bills, processes claims electronically, and credits validated bank accounts via PFMS, using the account on Customs records if necessary. Refunds are withheld upon requests from jurisdictional tax authorities or where exports breach Customs law, and separate guidance for manual shipping bills will follow.

Extension of time limit for GST ITC declarations: eligible registrants granted additional period to declare input tax credit eligibility.
The Commissioner of State Tax extends the time limit for registered persons who became eligible during July, August and September 2017 to make a declaration in the prescribed GST ITC form asserting eligibility to claim input tax credit, relying on powers conferred by the Gujarat GST Act and the relevant rules, and prescribes an extended deadline for submission of that declaration.

Composition scheme eligibility clarified: exempt interest-bearing services excluded from aggregate turnover calculation, preserving scheme access.
The Order clarifies that a supplier of goods or services specified in the Schedule who also provides exempt services consisting of interest or discount on deposits, loans or advances is not ineligible for the composition scheme if other conditions are met, and that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Composition scheme eligibility clarified: exempt services and interest on loans excluded from aggregate turnover for assessment.
A person who supplies items in clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances insofar as consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 provided all other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining eligibility for the composition scheme.

Composition scheme eligibility clarified: exempt interest or discount services excluded from aggregate turnover for determining qualification.
Supplies under clause (b) of paragraph 6 of Schedule II made together with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, do not disqualify a person from the composition scheme under section 10 if other conditions are satisfied; and the value of such exempt services shall be excluded from the person's aggregate turnover when determining composition eligibility.

Composition scheme eligibility: exempt services including interest or discount on loans are excluded from aggregate turnover and do not disqualify suppliers.
Suppliers of Schedule II(b) goods/services who also provide exempt services, including services by way of deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme if other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Paperless processing via digitally signed supporting documents enables online submission and mandatory linkage to Bills of Entry after pilot review.
A pilot implements paperless processing on ICEGATE allowing authorized persons to upload digitally signed supporting documents for Bills of Entry processed on ICES. The facility permits voluntary use initially, followed by a mandatory requirement after review. Uploading requires use of access credentials, e SANCHIT, obtaining Image Reference Numbers for documents, and linking documents to Bills of Entry; amendments to link documents after Bill generation must be submitted through Service Centres.

Composition scheme eligibility clarified: exempt services and interest/discount on loans do not disqualify a supplier from scheme.
The Order clarifies that a supplier making supplies referred to in paragraph 6(b) of Schedule II who also supplies exempt services, including interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are met; and that the value of such exempt services, including interest or discount, shall be excluded from the aggregate turnover for determining composition eligibility.

Composition scheme eligibility clarified: exempt services including interest income do not disqualify suppliers and are excluded from aggregate turnover.
A taxpayer supplying goods/services covered by clause (b) of paragraph 6 of Schedule II who also supplies exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, remains eligible for the composition scheme under section 10 if all other conditions are met; and the value of such exempt services, including interest or discount, must be excluded from the computation of aggregate turnover for determining composition eligibility.

Composition scheme eligibility clarified to exclude exempt interest or discount services from disqualification and aggregate turnover calculation.
Suppliers who both provide supplies under clause (b) of paragraph 6 of Schedule II and exempt services by way of extending deposits, loans or advances with consideration represented by interest or discount shall not be ineligible for the composition scheme if other conditions are met. In computing aggregate turnover to determine composition eligibility, the value of such exempt services represented by interest or discount shall be excluded.

Composition scheme eligibility clarified: exempt interest and discount income excluded from aggregate turnover, preserving scheme access.
Suppliers of goods or services under clause (b) of paragraph 6 of Schedule II who also supply exempt services, including interest or discount on deposits, loans or advances, are not ineligible for the composition scheme if other conditions are met; the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility under section 10 of the Act.

Composition scheme eligibility clarified: exempt services, including interest or discount on loans, do not disqualify suppliers.
Suppliers who provide services that include exempt supplies, including interest or discount income from deposits, loans or advances, are not ineligible for the composition scheme on that ground alone, and the value of such exempt supplies must be excluded when computing aggregate turnover for composition scheme eligibility.

Refund of IGST on exports: procedural guidance under Rule ninety-six issued, exporters advised to follow CBEC instruction.
Refund of IGST on export of goods is addressed by a trade notice referencing CBEC Instruction No. 15/2017 which sets out the procedure for claiming IGST refund under the CGST Rules; trade associations are directed to bring the instruction's contents to the notice of their members and the public.

Bank account validation required for IGST export refunds; non-validated or closed accounts risk non-payment, update via PFMS.
Validation of bank accounts in the Public Financial Management System (PFMS) is mandatory for receipt of IGST refund on exports. The shipping bill serves as the refund application where export consignments have departed and an Export General Manifest has been filed, subject to the exporter furnishing a valid Form GSTR-3 return. Exporters with closed or non-validated bank accounts in PFMS will not receive sanctioned refunds and are advised to update and validate account details promptly.

Extension of time for FORM GST TRAN-1 submission grants additional period for filing under transitional rule.
The Commissioner of GST, exercising powers under the Delhi Goods and Services Tax Rules read with the Act and on the recommendations of the Council and in consonance with the Central Government decision, has extended the period for submitting the declaration in FORM GST TRAN-1 and specified a new filing deadline of 31st October, 2017 for such transitional declarations.

Madhya Pradesh GST delegation assigns enforcement powers to specified tax officers with jurisdictional and monetary limits.
The order delegates specific GST administrative and enforcement functions to designated ranks of state tax officers, subject to territorial and subject matter jurisdiction and specified monetary or turnover thresholds; functions include provisional and final assessment, issuance of notices for non filing, levy of interest and late fees, recovery and provisional attachment, refund adjudication and withholding, audit and scrutiny, inspection, search, seizure, confiscation, penalties and prosecution, with certain actions requiring prior Commissioner approval.

High tax effect appeals must be disposed by the corrected administrative deadline following a typographical deadline error.
Directs disposal of pending Category A appeals with disputed high tax effect by 31st December, 2017 pursuant to the Central Action Plan 2017-18. Corrects a prior typographical error that incorrectly stated a later deadline and instructs Principal Chief Commissioners and Commissioners of Income-tax (Appeals) to implement the corrected disposal deadline for the specified high tax effect cases.