Extension of time limit for submitting FORM GST REG-26 permits additional period for electronic filing of registration applications.
Extension of the time limit for electronic submission of applications in FORM GST REG-26 is authorized by the Commissioner under the Himachal Pradesh GST Rules and Act, acting on the Council's recommendation, thereby permitting delayed electronic filing of that registration-related application to a later deadline.

Extension of filing deadline for GST registration form to permit additional time for electronic application submission.
The State Tax Commissioner, exercising powers under rule 24(2)(b) of the Chhattisgarh GST Rules and section 168 of the Chhattisgarh GST Act, has extended the period for electronically submitting applications in FORM GST REG-26 until 31st December 2017, permitting affected taxpayers to file the specified registration application within the new deadline on the recommendations of the Council.

Composition scheme stock intimation deadline extended; affected taxpayers must file FORM GST CMP-03 within the revised timeline.
The period for furnishing details of stock held on the day preceding the date from which the option to pay tax under the composition scheme is exercised, in FORM GST CMP-03, is extended to 30th November 2017; this administrative extension is issued under the Maharashtra GST Rules and Act and supersedes Order No. 4/2017-MGST.

Extension of deadline for intimation of pre-composition stock details in FORM GST CMP-03 by state order.
Under sub rule (4) of rule 3 read with section 168 of the Himachal Pradesh GST Act, the deadline for furnishing details of stock held immediately before the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03 is extended until 30 November 2017.

Extension of time for intimation of stock details for composition levy grants an administrative deadline for filing FORM GST CMP-03.
The Commissioner, exercising powers under the relevant rule and the Act, has extended the period for furnishing details of stock held on the date preceding the date from which the option to pay tax under composition levy is exercised in FORM GST CMP-03, thereby providing an administrative extension of time for taxpayers to submit the required stock particulars.

Duty Drawback transition period permits composite AIR claims but bars input tax credit and IGST refund claims on same exports.
Amendments preserve the composite Drawback scheme during the GST transition subject to conditions: exporters may claim composite AIR and brand rates only if they do not avail input tax credit (CGST/IGST) on exported goods or inputs and do not claim IGST refund; claimants are also barred from carrying forward Cenvat credit. Prescribed declarations and certificates are required at export, exporters may instead claim only the Customs portion, and Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise officers temporarily designated to perform Customs Drawback functions.

Higher duty drawback rates: exporters may claim higher drawback using self-declaration when GST officer certificate is unavailable.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration where the GST officer certificate cannot be produced; the self-declaration format will be included in the electronic shipping bill and a consolidated declaration may be filed for past shipping bills covered from the transition commencement. Goods cleared before the transition commencement but without a pre-transition let export order remain subject to the earlier declaration or Central Excise officer certificate.

Brand rate fixation under drawback rules adjusted for GST transition, shifting responsibility to customs commissionerates for exports.
Fixation of the brand rate of duty drawback under Rule 6 and Rule 7 is revised for the GST regime: during the transition period exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring carry-forward of Cenvat credit; exporters must submit prescribed declarations. From 01.07.2017 brand-rate fixation responsibility shifts to the Customs Commissionerate over the place of export; pending applications with Central Excise formations will be transferred to the appropriate Customs formations, with verification of factory data to be arranged through the customs jurisdiction where manufacturing occurred.

Drawback Rules limit refunds to customs and excise duties and revise AIRS, altering composite and brand-rate procedures.
Notification implements the Drawback Rules, 2017 and revises All Industry Rates, effective from 01.10.2017, confining drawback to Customs duty on imported inputs and remnant Central Excise duty on certain petroleum products while excluding integrated tax and compensation cess. Composite rates are discontinued and AIRS are provided as general rates with caps; claimants must use tariff-item suffixes ("B" or "D") to identify applicable rates. Provisional drawback equal to the applicable AIR may be paid subject to conditions, and brand-rate applications and transitional rules are specified for post-effective-date exports.

Duty drawback jurisdiction shifts to Customs commissioners for DTA-to-SEZ supplies; pending claims transferred for continuity.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; the same office will fix brand rates if required. Pending claims with Central Excise formations are to be transferred to the appropriate Customs commissionerates, existing Drawback Rules instructions remain in force, and designated Central Excise officers will continue to perform Customs functions until new Customs commissionerates are notified.

Rebate of State Levies for garment and textile exports revised; revised rates apply from July and implemented via EDI.
Revised rates for the Rebate of State Levies on exports of garments and textile made up articles were notified effective 01.07.2017, including a distinct rate for RoSL under the Advance Authorization-All Industry Rate combination; these rates apply to exports with Let Export Order dates from 01.07.2017 and have been implemented in the EDI system, with implementation issues to be reported to the Drawback Section at the Air Cargo Complex, NSCBI Airport, Kolkata.

Valuation of Second hand Machinery: empanelment of an additional chartered engineer firm to the approved valuation list.
The Commissioner amends prior Public Notices on customs valuation of second hand machinery to add M/S Nireekshan Engineers and Surveyors to the empanelled Chartered Engineers list (added as Sl. No. 4 in the referenced provisions), with a specified period of recognition.

Monthly warehouse statements must be filed within the prescribed period or face adjudication under customs law.
Licensees of Special, Public and Private Bonded Warehousing must maintain digital records pursuant to the Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit the prescribed monthly statement of receipt, storage, operations and removal of warehoused goods to the bond officer within ten days after the close of the month; observed deviations from Para 2(a) of Circular No. 25/2016 will be subject to adjudication under the Customs Act, 1962.

Refund of IGST on exports: shipping bill deemed refund claim after EGM and valid return, triggering electronic credit.
Refund of integrated GST on exports is triggered when the shipping bill is deemed an application under Rule 96 after filing of the Export General Manifest and a valid return in Form GSTR-3 or GSTR-3B; Customs will process claims and electronically credit refunds to the applicant's bank account subject to electronic matching with Table 6A of GSTR-1 and PFMS validation of the bank account.

Filing extension for financial statements allows AOC 4 and AOC 4 (XBRL non IndAS) submissions without additional fee.
The circular extends the filing deadline for e forms AOC 4, AOC 4 (XBRL non IndAS) and corresponding AOC 4 CFC until 28.11.2017 without levying additional fee; it also notes an existing separate extension allowing AOC 4 (XBRL using Ind AS) filings for 2016-2017 without additional fee until 31.03.2018.

Unstitched salwar suit fabric retains its fabric classification when merely cut and packed for consumer stitching purposes.
Classification of unstitched salwar suit fabric under GST remains under the relevant fabric headings where fabric is merely cut from bundles or thans into pieces of varying lengths and packed for sale. Cutting and packing does not alter the character of the goods, including where purchasers subsequently have the pieces stitched. Such fabrics remain subject to GST at 5%, without refund of unutilised input tax credit.

Classification of cut fabric pieces: remain fabrics subject to a uniform GST rate and not converted into readymade garments.
Cut pieces of fabric sold unstitched remain fabrics for classification and attract the uniform GST rate applicable to fabrics; mere cutting and packing does not change their nature, and no refund of unutilized input tax credit is available.

Discontinuation of dedicated GST helpline; alternative DGFT GST app provided for trade and industry queries.
A dedicated telephone line for GST queries is discontinued due to no incoming queries and to avoid unnecessary expenditure; the specific phone number will no longer be in service. Stakeholders are directed to use an online application available on the Director General of Foreign Trade website as the alternative channel for GST-related assistance, with a reference to the relevant Trade Notice for further details.

DGTS Office relocation updates new address, contact details and weekly taxpayer meeting schedule to facilitate taxpayer interactions.
Amendment to Trade Notice No. 02/2016 relocates the Directorate General of Taxpayers Services, Bangalore Zone to the 2nd Floor, BMTC Building, Banashankari, provides updated email and phone contacts, and schedules in person meetings with the ADG(DGTS) for taxpayers and trade bodies every Wednesday between 10 AM and 01 PM; the earlier notice is amended only to this extent.

System-generated Shipping Bill no longer requires officer signature or stamp; officer identity is recorded by name and SSO-ID.
Final print-outs of Shipping Bills produced by the Customs EDI System after issuance of the Let Export Order (LEO) are system-generated documents that display the name and SSO-ID of the officer who granted the LEO; therefore the signature and stamp of the LEO officer are not required on the final printed Shipping Bill and will no longer be demanded.