Direct Port Delivery extended to AEO importers at ACC with ULD packaging, advance filings, prepaid duties and custodial cooperation.
Extension of the Direct Port Delivery facility to AEO importers at ACC, Sahar requires one-time registration, ULD-packaged consignments, advance Bills of Entry, RMS facilitation with no assessment or agency intervention, prepayment of duties and advance delivery orders; custodians and carriers must segregate and move DPD-marked goods directly to delivery areas and assist designated customs officers in matching marks; out-of-charge is granted only after CCR compliance and duty payment, with monthly reporting in Proforma A.

Jurisdiction amendment in customs zone alters effective commencement for reorganized field formations and administrative arrangements.
The date previously specified as 01.01.2018 in Paragraphs 2 and 6 of Public Notice No. 224/2017 is to be read as 15.01.2018, revising the operative commencement for reorganized field formations in the Customs Chennai Zone.

Composition scheme stock disclosure deadline extended for filing Form GST CMP-03 under the Uttar Pradesh GST framework.
Extension of the time limit was issued for furnishing details of stock held on the day preceding the date of opting for composition in Form GST CMP-03 under the Uttar Pradesh GST regime. The order, made under the relevant rule-making and statutory powers and in supersession of the earlier order, extends the period for filing the stock statement for persons opting to pay tax under Section 10 up to 31 January 2018.

GSTR-5A return filing deadline extended for non-taxable online recipients providing OIDAR services under Uttar Pradesh GST rules.
Extension of the time limit for filing GSTR-5A returns by a non-taxable online recipient providing online information and database access or retrieval services from outside India under Rule 64 of the Uttar Pradesh GST Rules, 2017. The Commissioner exercised powers under Section 168 read with Section 39(6) of the Uttar Pradesh GST Act, 2017, and superseded the earlier order of 21 November 2017, while preserving actions already done or omitted before supersession. The extended due date for filing the return for the months of July 2017 to December 2017 was set at 31 January 2018.

GSTR-5 filing deadline extended for non-resident taxable persons under Uttar Pradesh GST law.
The time limit for filing GSTR-5 returns by a non-resident taxable person under the Uttar Pradesh Goods and Services Tax Act, 2017 is extended for the return periods of July 2017 through December 2017. The Commissioner, exercising powers under Section 168 read with Section 39 and Rule 63 of the Uttar Pradesh GST framework, issues the extension up to 31 January 2018. The order also supersedes the earlier order dated 21 November 2017, except for things already done or omitted before such supersession.

GST transitional input tax credit declarations get extended for eligible registered persons under the state rules.
Time limit for filing Form GST ITC-01 was extended for registered persons who became eligible to avail input tax credit under Section 18(1) during July 2017 to November 2017. The declaration deadline was fixed as 31 January 2018 under the relevant State GST framework and rule governing transitional credit declarations.

Restoration of struck-off companies to preserve revenue rights and enable continuation of tax proceedings via RoC or NCLT action promptly.
Assessing Officers must seek restoration of struck off companies with retrospective effect to the date of striking off where income tax assessments, reassessments, search related proceedings, departmental appeals, penalty proceedings, prosecution, or contemplated proceedings exist, to protect revenue and enable completion of pending tax actions; referrals should be made to the regional Registrar of Companies for revival before the NCLT or appeals filed directly before the NCLT invoking Companies Act restoration provisions and relevant NCLT rules.

Annual return filing deadline extended for financial year 2016-17 under Uttar Pradesh VAT rules.
Extension of the last date for filing the annual return for financial year 2016-17 in Form 52, 52A and 52B under the Uttar Pradesh Value Added Tax framework was granted in exercise of the power under the third proviso to sub-rule (7) of Rule 45. The deadline, earlier extended up to 31.12.2017, was further extended to 31.01.2018 in view of the filing workload arising from GST returns due in December 2017 and representations from trade and advocate associations.

Manual processing of GST refund claims: prescribed forms, ARN proof and departmental registers govern submission and sanction.
Manual processing of refund claims for zero-rated supplies is required until the refund module on the common portal is operational. Applicants must file FORM GST RFD-01A (with printout and documentary evidence) and, where ITC refunds are claimed, accompany submission with the portal-generated ARN debiting the electronic credit ledger. Jurisdictional officers shall record entries in refund registers, issue prescribed acknowledgements and deficiency memos, grant provisional refunds with payment advice, complete verification and issue final orders; rejected amounts are re credited to the electronic credit ledger by order in FORM GST PMT-03.

GST return filing calendar, edit facility for GSTR-3B corrections, monthly/quarterly filing options and reduced late fees.
All registered persons must file FORM GSTR-3B monthly; FORM GSTR-1 filing periodicity depends on self-assessed aggregate turnover ( Rs.1.5 crore may file quarterly, otherwise monthly), with an election for monthly filing binding for the financial year. Late fees for October onwards are reduced to Rs.20/day for nil-liability returns and Rs.50/day otherwise. An edit facility permits amendment of FORM GSTR-3B before offsetting; thereafter corrections must be made in subsequent returns, amended in FORM GSTR-1 where applicable, or reclaimed by refund. System reconciliation with GSTR-1/GSTR-2 will be operationalised later.

Return filing periodicity governed by turnover, with revised deadlines, reduced late fees, and edit facility for GSTR 3B corrections.
Return filing is governed by a calendar linking FORM GSTR 1 periodicity to self assessed aggregate turnover, with monthly FORM GSTR 3B filing mandatory for all registrants and composition taxpayers filing FORM GSTR 4 quarterly. Reduced late fees apply for post transitional months and initial waivers are noted. An on line edit facility permits rectification of GSTR 3B errors prior to offsetting liabilities; after offsetting, corrections must be made via subsequent month returns, refunds, challans (FORM GST PMT 06) or amendments in FORM GSTR 1. System reconciliation with GSTR 1 and GSTR 2 will be operationalised once filing timelines are notified, and negative entries in GSTR 3B are not permitted.

Paperless import documentation: mandatory digital upload, IRN linkage and online assessment streamline customs clearance processes.
The Public Notice mandates use of the ICEGATE e SANCHIT facility for uploading digitally signed supporting documents to accompany Bills of Entry, requiring authorized persons to submit PDF documents, validate digital signatures, obtain IRNs/DRNs, and link uploaded documents to Bills of Entry; Customs will access these electronic documents on ICES for assessment, queries, examination and PCCV, while certain originals must still be produced and originals retained as proposed under revised regulations.

Electronic sealing requirement extended for exporters under the self sealing procedure; stakeholders urged to report implementation difficulties.
Extension of the electronic sealing requirement timeline aligns the prior Public Notice on self sealing and e sealing of containerized cargo at factory and approved warehouse premises with a deferred implementation date; stakeholders must follow the existing procedural framework until the extension expires and report any implementation difficulties to the Assistant Commissioner of Customs, FSP Cell.

Condonation of Delay Scheme 2018 lets defaulting companies file overdue annual returns and financial statements with specified fees.
The Condonation of Delay Scheme, 2018 (effective 01.01.2018-31.03.2018) permits defaulting companies (not struck off) to file overdue annual returns and financial statements due up to 30.06.2017 by temporarily reactivating deactivated DINs for the scheme period, filing prescribed eForms with statutory and additional fees, and submitting e Form CODS (fee Rs.30,000) to seek condonation; directors remain subject to civil or criminal liabilities for conduct during disqualification and DINs of non compliant directors may be deactivated after the scheme concludes.

GST return filing: monthly GSTR-3B, edit facility for pre-offset corrections, adjust residuals in later returns or claim refund.
The circular mandates monthly filing of FORM GSTR-3B and calendarised due dates for FORM GSTR-1 (monthly or quarterly by turnover), confirms deferred system reconciliation with GSTR 1/GSTR 2 pending notifications, and prescribes use of an edit facility to rectify errors in GSTR 3B before liability offset; residual adjustments must be made in subsequent returns with payment of interest or by claiming refunds where adjustment is not feasible.

Reset of primary authorized signatory contact details allows officers to update email and mobile after documented verification.
Jurisdictional officers may reset the email and mobile of the Primary Authorized Signatory by opening the taxpayer's Active Registration, selecting "Update AS" and editing contact details; the taxpayer must provide a scanned supporting document (PDF/JPEG) for upload to maintain an audit trail, and changes are effective only after successful updation at the GSTN end.

Sale of goods in Indian currency - duty free shops must accept INR cards and display prices in INR; arrival payments limited.
Duty free shops must accept INR credit and debit card payments processed in Indian Rupees so passengers do not bear foreign exchange conversion or transaction charges; retail prices must be displayed only in Indian Rupees. Cash payment ceiling rules remain unchanged. Arrival hall card payments are subject to an upper limit for incoming passengers, while departure hall card payments for outgoing passengers are permitted without limit. Payments in foreign currency, if chosen, must be charged using the customs exchange rate notified under the Customs Act.

Electronic sealing requirement made mandatory in a phased manner, with voluntary adoption where reader facilities exist.
The notice implements Electronic Sealing for export containers under the self sealing procedure, allowing exporters who possess RRD e seals and operate where reader facilities exist to adopt the procedure voluntarily until staged mandatory roll out. Exporters with prior self sealing permission, AEO status, or supervised stuffing at their premises will be required to use electronic seals at specified ports and ICDs when the procedure becomes mandatory there; other ports/ICDs will follow. The directions constitute a standing order for officers and staff and stakeholders are asked to report difficulties.

Delegation of powers under GST: joint commissioners may authorize senior officers to exercise designated inspection and enforcement powers.
The Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize officers in their Divisions to exercise the powers under sub-section (12) of Section 67 of the Andhra Pradesh GST Act, limited to officers not below the rank of Deputy Assistant Commissioner (ST); the delegation is made under sub-section (3) of Section 5 and takes immediate effect.

SGST manual refund process: DDOs to file claims in IFMS with scanned sanction and SGST manual refund bill for treasury payment.
The Rajasthan Finance Department authorises manual filing and processing of SGST refunds by inserting Rule 97A and Rule 107A, prescribing FORM GST RFD-01A and RFD-01B and directing that DDOs or Joint Commissioner (IT) enter refund details (including GSTIN and taxpayer bank account) into IFMS (Paymanager), submit scanned sanction orders and SGST Manual refund bills to the Treasury for e-payment, retain prescribed records, and reconcile with automated GSTN processes when available.