Refund sanction procedure updated: DDO must submit details in IFMS and treasury office to release payment.
Correction to the GST circular: the final sanction step for manual refund processing now requires the DDO of the jurisdictional office to submit refund details in the IFMS system and send a signed copy of the sanction order to the treasury office for release of payment, replacing the prior reference to submission in PFMS/[States'] system by the Division's DDO and forwarding to the PAO.

Electronic sealing for containers becomes mandatory at specified export locations, with phased implementation and voluntary adoption until enforcement.
The Board permits exporters with RFID e-seals and access to reader-equipped export stations to continue or voluntarily adopt e-sealing until it becomes mandatory: phased mandatory implementation begins at specified major ports and ICDs after 1 March 2018 for self-sealing permitted exporters, AEOs, and those doing supervised stuffing at premises, and extends to all other ports/ICDs from 1 April 2018; exporters under officer supervision may continue that facility until the mandatory date and implementation issues should be reported to Customs.

Payment in Indian rupees at duty free shops enables direct INR card settlement and mandates prices be shown in rupees.
Payments in Indian rupees through INR debit and credit cards are authorised at airport Duty Free Shops for outgoing and incoming passengers, permitting direct settlement in Indian currency without mandatory foreign-exchange conversion. Duty Free Shops must ensure INR card transactions do not impose conversion or related charges and must display the price of all goods in Indian rupees only. Existing ceilings on cash payments remain in force and equivalent limits apply to card payments in arrival areas, while INR card payments in departure areas are not subject to that ceiling. Payments in foreign currency must use the customs exchange rate for conversion.

Empanelment of Chartered Engineers for valuation of second-hand machinery; applications invited with specified documents and appraisal requirement.
Empanelment is being initiated for Chartered Engineers to value imported old and used/second-hand machinery and related goods; applications from Mangaluru-based Chartered Engineers must be submitted in the prescribed proforma with supporting qualification, valuation and GST certificates by the stated deadline. Applications are to be sent in a sealed cover to the Deputy Commissioner of Customs, New Customs House, Panambur. A Public Notice will thereafter list empanelled engineers and notified agencies under the CBEC Circular, and empanelled engineers must submit half yearly Self Appraisal Reports for continuing assessment.

First time import verification now requires GST registration and relevant tax returns for documentary compliance.
First-time import consignments require a copy of VAT/Sales Tax/GST Registration Certificate and a copy of the Income Tax Return or VAT/Sales Tax Return or GST Return filed for the relevant previous or current period; all other documentary requirements and procedures in prior public notices remain unchanged, and implementation difficulties should be reported to the Additional/Joint Commissioner of Customs (Import).

E-sealing requirement phased implementation makes electronic container sealing mandatory at designated ports, with voluntary adoption permitted earlier.
Implementation of E-sealing for export containers is phased: exporters with RFID e-seals at premises with reader facilities may adopt e-sealing immediately and it is voluntary until 15 March 2018. From the first phase commencement date, e-sealing is mandatory for exporters with prior self-sealing permission, AEO exporters, and those using supervised stuffing at specified ports and ICDs. All other Ports/ICDs move to mandatory e-sealing from the second phase commencement date. Exporters already using e-sealing may continue; issues should be reported to the Commissioner.

Exemption from open offer obligations: standardised application format and trust-deed conditions streamline SEBI processing of acquisition proposals.
Regulation 11(1) permits the Board to grant an exemption from open offer obligations and Regulation 11(3) requires acquirers to file an application with a sworn affidavit. SEBI prescribes a standard application format (Annexure A) requiring detailed disclosures about acquirers, target company, proposed acquisition, triggered provisions, and supporting documents, and sets out a Schedule of specific trust-deed conditions and undertakings where a Trust is the acquirer, while clarifying that compliance does not guarantee exemption and applications will be considered case-by-case.

Paperless processing under SWIFT: eSANCHIT enables voluntary electronic upload of supporting documents with digital signature.
Implementation of paperless processing under SWIFT via the eSANCHIT application is extended to Air Cargo Complex, Sahar, Mumbai, allowing voluntary electronic uploading of supporting documents with digital signatures to ICEGATE; procedural guidance and FAQs are available on the board's website and the Assistant Commissioner, EDI, is the nodal officer for reporting difficulties.

Electronic sealing for export containers: phased mandatory rollout with voluntary adoption where reader infrastructure exists.
Implementation of Electronic Sealing for export containers under the self-sealing regime is established as a phased requirement: voluntary adoption is permitted where RFID e-seals and reader infrastructure exist, exporters already using e-seals may continue, and exporters using supervised stuffing may continue until e-sealing becomes mandatory at their port or ICD. The Board mandates a phased rollout requiring e-sealing for exporters with self-sealing permission and AEO exporters at specified locations, followed by mandatory application at remaining ports and ICDs; stakeholders may raise operational difficulties with the Commissioner of Customs.

System maintenance: customs electronic filings suspended; stakeholders must halt filings and clear consignments before service interruption.
Planned ICES database migration will cause the Customs electronic application to be unavailable during a scheduled maintenance window; electronic filing of customs declarations will be suspended in advance and consignments must be cleared by specified cutoff times. Certain approvals are to be stopped prior to the outage. The application is expected to be restored after migration, subject to extensions, and stakeholders should contact the designated helpdesk for clarifications and further instructions.

GST outreach clarifies e-sealing, IGST refund, self-sealing and re-warehousing procedures and invites industry attendance encouraged.
A joint GST outreach will explain operational compliance under GST, concentrating on E Sealing, IGST refund procedures, Self Sealing, issuance of re warehousing certificates and bonds; the session aims to clarify procedural steps, documentation and stakeholder responsibilities. Industry representatives and taxpayers are invited to attend, and Trade & Industry Associations are requested to inform their members and encourage participation.

After-sale repair services classification permits automatic FDI when goods sales are naturally bundled; standalone parts sales treated as retail trading.
After-sale and repair services are eligible for 100% foreign investment on the automatic route when the sale of goods such as spare parts or accessories is naturally bundled with the service in the ordinary course of business; standalone sales of spare parts or accessories are to be treated as retail trading for FDI policy purposes, subject to applicable laws, security and other conditionalities.

Appointment of Advance Ruling Authority member: Shri Sudhir Sharma named under the Rajasthan GST statutory provision.
The State Government, exercising powers under the Rajasthan Goods and Services Tax Act, 2017, appoints Shri Sudhir Sharma, Joint Commissioner, State Tax, Rajasthan, as a member of the Rajasthan Authority for Advance Ruling by official order dated 22 December 2017.

Time-barring protection: Non-working days reclassified as working days to preserve assessment timelines and office hours.
Non-working days and holidays in the specified end of year interval are reclassified as working days to protect assessment time limits; all Income Tax Offices in the jurisdiction must remain open for normal office hours through the closing date and the instruction must be given wide publicity.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03 under the Assam GST rules.
Extension of the time limit for intimation of stock details in FORM GST CMP-03 for persons exercising the option to pay tax under the composition levy. The period for furnishing details of stock held on the date immediately preceding the date from which the composition option is exercised is extended till 31 January 2018.

Export procedure via ECTS-sealed containers requires EDI Shipping Bills and transference copy verification at border LCS for clearance.
Exports from designated ICDs/CFSs to specified LCSs must use EDI-filed Shipping Bills and be sealed with ECTS seals. The seal number is recorded on all Shipping Bill copies; the original is retained at the ICD, a transference copy accompanies the cargo to the LCS for verification via the ECTS web application, and custodians must obtain ECTS seals from the Managed Service Provider.

Extension of time for intimation of stock for composition levy in FORM GST CMP-03; filing deadline extended by official order.
Extension of time for furnishing details of stock held on the day preceding commencement of the composition option, to be submitted in FORM GST CMP-03, superseding the earlier prescribed timeline and altering the filing deadline for intimation required when a taxable person opts for the composition levy under the state GST framework.

Manual filing of Advance Ruling applications permitted with prescribed forms, quadruplicate submission and online fee payment requirement.
Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.

Maintenance of Books of Accounts: principals and auctioneers may keep additional place records at principal place, with written intimation.
Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business by principals and auctioneers; ordinarily books must be maintained at each additional place, but where difficulties arise they may be kept at the principal place of business instead, provided the jurisdictional proper officer is informed in writing. Eligibility to claim input tax credit remains subject to other provisions and rules, and this clarification applies where such goods are supplied only through auction and the auctioneer claims ITC for supplies from the principal prior to auction.

Inter-state supply classification clarifies GST treatment of artworks moved for exhibition; tax arises on actual sale.
Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice.