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.

Customs valuation rules amendment clarifies inclusion of costs up to place of importation and excludes certain destination loading charges.
Amendments define place of importation as the customs station where goods are cleared for home consumption or removed to warehouse, and limit transaction value to costs incurred up to that place. Loading, unloading and handling charges at the destination are excluded from the CIF value; only charges incurred to deliver goods to the place of importation are includible. The rules also clarify computation of freight and insurance when only aggregate FOB-plus figures are known and exclude domestic trans shipment costs from transaction value across transport modes.

Export bond/Letter of Undertaking: facility extended to all registered persons for tax-free exports, subject to prosecution-linked exclusions and procedural safeguards.
Facility to export under Letter of Undertaking (LUT) or bond is extended to all registered persons except those prosecuted for specified offences; LUTs are valid for the financial year but may be deemed withdrawn if statutory export time-limit obligations are not met until defaulted amounts are paid. Exporters may furnish downloaded FORM GST RFD-11 to the jurisdictional Deputy/Assistant Commissioner, LUTs/bonds must be processed within three working days or deemed accepted, bonds require accompanying bank guarantees, and running bonds must cover outstanding integrated tax liability with records maintained by the exporter.

Container scanning requirement ensures selected Mulund ICD bound containers undergo scanning and supervised physical examination when suspicious images appear.
Selected Mulund ICD bound containers arriving at Nhava Sheva must be scanned at CSD JNCH; terminal operators and CONCOR must present containers with EIR or SMTP and obtain endorsement after scanning. If scanning is not possible or images are suspicious, containers will undergo full physical examination under the supervision of the designated DC/AC Mulund ICD. CSD JNCH will email scanning outcomes and suspicious images to Mulund ICD and receive examination results; examination officers must enter reports in the system and designated CSD staff will coordinate stakeholders.

Line of Credit supported by the government enables export financing for railway projects subject to FEMA and export rules.
A Government supported Line of Credit from Exim Bank to Mongolia finances exports for railway and related infrastructure projects, requiring at least 75 percent of goods and services value to be supplied from India and permitting the remaining 25 percent to be procured abroad. The LoC became effective August 25, 2017, carries a terminal utilization period of 60 months after project completion, requires shipment declaration on the Export Declaration Form, disallows agency commission under the LoC while permitting exporter-paid commission from own or EEFC resources subject to realization, and is issued under the Foreign Exchange Management Act.

Line of credit support enables export financing for specified infrastructure projects with sourcing and compliance conditions.
Exim Bank's Government supported Line of Credit finances eligible exports for specified Sri Lankan railway projects, covering goods and services qualifying under the Foreign Trade Policy, with at least 75 per cent of contract value supplied from India and up to 25 per cent procured outside India. The Agreement includes a terminal utilisation period after project completion; shipments must be declared on the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use their own funds or EEFC balances for commission subject to realisation and AD Category I compliance.

Hedging INR trade exposures: central treasuries may contract with authorized dealer banks under prescribed models, documentation, and settlement rules.
Non residents and their central treasuries may hedge INR invoiced trade exposures with AD Category I banks in India under two models: Model I (via an overseas bank correspondent) and Model II (direct dealing with the AD bank). AD banks must verify underlying trade documentation, obtain prescribed undertakings and KYC/AML certification, confine hedge amount and tenor to the underlying transaction and regulatory limits, settle via Nostro/Vostro accounts, prohibit rebooking of cancelled contracts while permitting a single rollover tied to extension of the underlying transaction, and report Model II contracts to the trade repository.

Service tax transitional provisions: circular guidance issued and trade associations asked to notify members for compliance.
The notice directs trade associations to inform members of Circular No. 207/05/2017-Service Tax dated 28.09.2017, which provides guidance on transitional treatment and payment of Service Tax after 30 June 2017 and sets out related compliance procedures.