Rotation Number Generation enables shipping lines to self-generate vessel rotation numbers via ICEGATE after digital authentication.
Online ICEGATE facility enables registered Shipping Lines and Agents, authenticated by digital signature and one-time password, to self-generate Rotation Numbers by submitting prescribed vessel particulars (Customs Location Code, IMO code, voyage number, master's name, shipping line/agent codes, next port, expected arrival); the system issues the Rotation Number and permits secure status checks, with a public inquiry option available.

Extension of time for intimation of stock details under composition levy in FORM GST CMP 03 granted to taxpayers.
Extension of the statutory time limit is granted for taxpayers opting for the composition levy to intimate details of stock held on the date preceding the date from which the composition option is exercised, for submission in FORM GST CMP-03; the order, issued under the Bihar GST rules and Act, supersedes the earlier office order and prescribes a definite extended deadline for this procedural filing obligation.

Extension of time for filing FORM GST TRAN-1 granted, allowing additional period to submit revised transitional declarations.
Extension of time is granted for submission of revised declarations in FORM GST TRAN-1 under rule 120A of the Bihar GST Rules, on the Council's recommendation. The Commissioner has extended the period for furnishing the revised TRAN-1 declaration and has superseded the earlier office order, thereby replacing prior filing timelines and providing additional time for taxpayers to submit transitional credit declarations.

Extension of time for filing FORM GST TRAN-1 under applicable GST rule and section; new deadline notified.
The Commissioner, under powers conferred by the relevant GST rule and the Bihar GST Act provision, extends the period for submitting declarations in FORM GST TRAN-1, superseding the earlier office order and fixing a new final date for submission.

Extension of time for FORM GST REG-26 filing; deadline extended for submitting electronic applications under Bihar GST rules.
Pursuant to clause (b) of sub-rule (2) of rule 24 of the Bihar Goods and Services Tax Rules, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, the Commissioner extends the period for electronic submission of applications in FORM GST REG-26, setting the revised deadline as 31st December, 2017 by Office Order No. 08/2017-GST dated 2-11-2017.

Composition scheme eligibility clarified: exempt services and interest income excluded from turnover for scheme qualification.
Clarifies that a person supplying Schedule II clause (b) goods/services who also supplies exempt services, including services where consideration is interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are satisfied; and that the value of such exempt services, including interest or discount, shall be excluded from aggregate turnover when determining composition eligibility.

Continuation of proceedings under repealed tax laws permitted, allowing investigations, assessments and recovery to proceed under original enactments.
Authorities may institute, continue or enforce investigations, inquiries, verifications (including scrutiny and audit), assessment proceedings, adjudication and recovery of arrears under the repealed Acts pursuant to the transitional preservation authority; such proceedings must be conducted in the designation of the respective repealed Acts only.

RFID e-sealing for export containers: mandatory self-sealing procedure, vendor obligations and phased enforcement under customs rules.
Implementation of mandatory RFID e-sealing for full container loads under the self-sealing regime applies to approved self-sealers, formerly supervised sealers (automatically entitled), AEOs, and exporters granted permission after GST filing; it covers FCLs sealed at approved premises, treats intact RFID seals as equivalent to officer sealing, requires examination if tampered with (after which traditional bottle-seals apply), excludes non-containerized, air, CFS-ICD/Port movements and land exports, and imposes vendor obligations on readers, immutable data upload, and transmission of exporter IEC details, with phased mandatory dates and RMS consequences for non-compliance.

Extension of time-limit for submitting FORM GST TRAN 1 grants taxpayers an extended period to file transitional declarations.
The Commissioner of State Tax, under rule 120A and section 168, issues an order extending the period for submitting the FORM GST TRAN-1, superseding the prior order and altering the filing deadline for transitional declarations under the Puducherry GST Rules.

Extension of time-limit for filing transitional GST declaration under rule 117 preserves deadline clarity for pending submissions.
Extension of the submission period for the transitional declaration in FORM GST TRAN-1 is authorized under rule 117 read with section 168 of the Puducherry GST Act; the Commissioner of State Tax, on council recommendations, extends the time-limit for furnishing FORM GST TRAN-1 and supersedes the earlier September 2017 order, effecting an administrative modification of the filing timetable for pending transitional declarations.

Extension of time-limit for Form GST REG-26; electronic filing permitted under delegated GST rule powers.
Extension of time granted for electronic submission of applications in FORM GST REG-26. The Commissioner of State Tax, exercising delegated rule-based authority and on the Council's recommendation, has extended the statutory time-limit for filing the specified application to a later prescribed date, directing departmental implementation to permit delayed electronic submission within the newly prescribed timeframe.

Composition scheme stock intimation extended, allowing late filing of Form GST CMP-03 for eligible taxpayers until the revised deadline.
Under delegated powers and the relevant GST procedural provision, the period for furnishing details of stock held immediately before the date on which the option to pay tax under the composition levy is exercised, in Form GST CMP-03, is extended to a revised deadline, superseding the earlier office order and allowing eligible taxpayers to intimate required stock particulars within the extended period.

Migration of Central Excise and Service Tax assessees to GST requires provisional IDs via ACES and submission on the GST portal.
CBEC will extract taxpayer information and GSTN will generate a provisional ID and password delivered via ACES; assessees must use these credentials to access the GSTN portal, verify non-editable fields, submit Form GST REG-20, upload supporting documents, obtain an ARN and provisional certificate, and upon tax-authority verification receive a GSTIN (Form 6) and status change from "MIGRATED" to "ACTIVE". Assessees lacking a valid PAN must update ACES before migration.

Electronic sealing for export containers becomes mandatory in a phased manner; RFID e-seals required for eligible exporters.
RFID e-seals are required for full container loads sealed at approved premises under the self-sealing procedure; intact RFID-sealed FCLs are treated as equivalent to officer-supervised seals and exempt from routine examination unless intelligence or a tamper read warrants inspection. Tampered seals trigger examination and reversion to traditional customs sealing for further movement. Vendors must supply rugged fixed and handheld readers and a desktop application displaying prescribed data elements and capturing seal read location; exporter-uploaded data must be immutable and initial purchaser IECs sent to risk management.

Electronic sealing requirement: exporters with self sealing or factory stuffing permissions must use RFID e seals or face standard customs inspections.
Mandatory adoption of prescribed RFID e seals requires exporters with self sealing or factory stuffing permissions to seal export containers at the factory address listed in the notice; the permission applies only to the specified factory premises and containers so sealed may be exported from any designated port or customs location, subject to compliance with Board circulars and exposure to risk management parameters for non compliance.

Electronic sealing for export containers mandated in phases; noncompliance will attract routine risk management procedures.
Mandatory phased adoption of RFID e-sealing is required for exporters with self-sealing permission and AEOs, and for those with factory stuffing permission, limited to the factory addresses specified; self-sealed containers may depart from any Indian port/ICD/CFS/land customs station but must comply with Customs Act and Board circular directions, with automatic withdrawal of the facility for violations. Exporters with RFID e-seals may commence immediately; containers sealed before the applicable RFID start date need not be retrofitted. Non-compliance will attract routine RMS procedures.

Electronic sealing for export containers uses RFID e-seals, making self-sealed containers equivalent to supervised sealing with phased mandatory adoption.
Implementation of electronic sealing with RFID e-seals makes self-sealed full container loads affixed at approved premises equivalent to officer-supervised sealed containers for customs purposes, reduces the need for routine examination absent intelligence when seals read intact, prescribes examination and reversion to traditional sealing where seals are tampered, restricts applicability to FCLs (excluding non-containerized, air, CFS-to-ICD/port movements and land customs exports), and provides for phased mandatory adoption tied to reader network availability and jurisdictional permissions.

Verification of self-assessment: document or sample queries require the appraising officer's signature; other replies may be filed by authorised representatives.
Section 17(3) permits officers to require documents or information for verification of self-assessment. If a query requests documents, literature/catalogue or samples for assessment, the reply must be signed by the appraising officer who raised the query. In other cases, stakeholders may submit replies to CMC via duly authorised representatives, ensuring replies directly address the query to avoid further queries; officers must avoid piecemeal queries. These procedures constitute standing orders for offices and staff, and implementation difficulties should be reported to the Commissioner.

Physical document requirement discontinued for DPD deliveries; terminals must accept verified electronic copies and stop collecting hard copies.
Port Terminal Operators are directed to discontinue collecting physical copies of the OOC message, delivery order issued by the shipping line and proof of payment of stamp duty for Direct Port Delivery releases, since verified electronic copies transmitted via ICES/PCS or scanned and uploaded by importers are available and sufficient; any hard copies already held may be disposed of under internal procedures, and implementation issues should be referred to the DPD Cell.

Extension of GSTR-2 and GSTR-3 filing dates announced, altering return deadlines and requiring trade-wide dissemination.
Extension of the statutory filing dates for GSTR-2 and GSTR-3 has been announced by Notification No. 54/2017-Central Tax dated 30.10.2017, revising timelines for those GST returns. The notification is enclosed with the trade notice for information, guidance and necessary action, and trade associations and advisory committee members are requested to publish and circulate the revised filing-date information among their members and constituents.