Import/export permission extended for Adani Kandla Bulk Terminal under customs schemes, retaining prior conditions and one-year validity.
Permission to use Adani Kandla Bulk Terminal for import and export of all permissible goods is extended for one year until 05/12/2018, retaining the same conditions as Public Notice No. 28/2016 and applying to movements under the Export Promotion Capital Goods (EPCG) Scheme, Advance Authorisation Scheme, and Duty Free Import Authorisation Scheme.

Export Promotion Cells established to centrally handle customs functions and receive jurisdictional files from GST units.
Formation of Export Promotion Cells to assume customs-related functions from Central Excise/GST officers within Mangalore Customs Commissionerate; six Cells listed with district jurisdictions, officer names and contact details. The Cells will take over all customs files from respective GST Commissionerates immediately and staff will report to the Commissioner of Customs, Mangalore through the Additional Commissioner. Trade and public are requested to use these Cells for customs work and to report difficulties to the undersigned.

IGST refund procedure: helpdesk established to assist exporters in resolving integration errors and obtaining pending refunds.
A dedicated IGST Refund Helpdesk has been established to assist exporters in resolving integration and PFMS-related errors that leave IGST refund claims pending; remediation guidance and lists of affected shipping bills are published on the customs website, and exporters who rectify the flagged errors can have successful refund scrolls generated, with named helpdesk officers available for clarification.

Conflict of Interest disclosures required for insolvency professionals ensure transparency and trigger agency publication and compliance measures.
Insolvency professionals and professionals they appoint must disclose relationships with the corporate debtor, other professionals, financial creditors, interim finance providers and prospective resolution applicants to their Insolvency Professional Agency within specified trigger-based timelines, generally three days of the triggering event or when a relationship later arises. "Relationship" covers four categories (including deriving 5%+ revenue, office-holding or partner status, close-relative links, and aggregated partner/director relationships) within three years. Agencies must facilitate and publish disclosures promptly; the insolvency professional must confirm arm's length appointments. Non-compliance or wrong disclosures attract legal action.

Fees for insolvency professionals must be transparent and invoiced in the professional's name, paid into their bank account.
Fees payable to an insolvency professional are part of the insolvency resolution process cost and must be transparent, reasonable, and disclosed to those fixing remuneration. Insolvency professionals and other professionals they appoint must raise invoices in their own names and receive payment into their bank accounts; payments to any person other than the professional do not form part of the insolvency resolution process cost.

Electronic sealing for containers: additional exporters authorised for self sealing and factory stuffing, some under initial customs supervision.
The addendum authorises additional exporters to perform self sealing and factory stuffing at their registered premises where exporters hold AEO, self sealing or factory stuffing permissions; certain grantees are subject to initial customs supervision of sealing. The list of newly permitted exporters and their stuffing premises is attached, all prior terms of the public notice and previous addenda remain unchanged, and stakeholders are directed to the customs website and to report implementation difficulties to the Commissioner.

Return Filing Periodicity: quarterly option for small taxpayers; monthly filing choice locks periodicity for the financial year.
Return filing links FORM GSTR-1 and FORM GSTR-3B with periodicity based on self-assessed aggregate turnover; taxpayers up to the turnover threshold may file GSTR-1 quarterly or opt for monthly filing for the whole year. Reduced late fees apply with waivers for initial months. Corrections to FORM GSTR-3B are permitted using the "edit facility" before liabilities are offset; system reconciliation with GSTR-1 and GSTR-2 is planned but deferred until filing timelines are notified. Remedial steps for common errors and procedures for adjustments, challans (FORM GST PMT-06) and refunds are prescribed.

Formation of Export Promotion Cells centralises customs work under designated cells, transferring files from GST units and establishing reporting lines.
Export Promotion Cells are established to handle customs work formerly attended by Central Excise/GST officers; each Cell is assigned specific district jurisdictions and headed by named officers. The Cells will take over all customs-related files from the respective GST Commissionerates immediately, and officers posted to the Cells will report to the Commissioner of Customs, Mangalore through the Additional Commissioner. Trade is requested to utilize these Cells for customs work and to report any difficulties to the Commissionerate.

Export Promotion Cells to assume customs processing for specified districts and centralize case management immediately.
Formation of Export Promotion Cells at Bengaluru, Mysore and Chitradurga will assume Customs work previously attended by Central Excise/GST officers, each with specified district jurisdictions and designated Assistant Commissioners. These Cells shall take over all Customs-related files from the respective CST Commissionerates, officers will report to the Commissioner of Customs, Bangalore City Customs, and trade is requested to utilise their services and report difficulties, with effect immediately and until further orders.

GST portal escalation procedure: stepwise reporting and escalation for unresolved taxpayer technical issues on the national GST system.
Taxpayers must first contact the GSTN Helpdesk and obtain a Service Request Number; if unresolved they may escalate to the CBEC jurisdictional office/GST Seva Kendra citing that number and using a prescribed email subject format. GSTN has designated a Resident Engineer as a point of contact for CBEC-reported issues, and further escalation channels including a specified copy-to email address are available if the matter remains unresolved.

Importer data quality obligations require full, accurate declarations for assessment; failure may lead to document return and penalties.
Importers and Customs Brokers must furnish complete and accurate information in Bills of Entry-description, brand, model, grade, specification, unit of quantity consistent with invoice unit price, and country of origin-and product descriptions must avoid spelling errors and abbreviations. Appraising Groups and Import Shed will verify completeness and return documents lacking details for amendment. Repeated non compliance may result in penal action, including suspension of Customs Broker licence where mala fide intent is found.

Telecommunication antenna classified as transmitting and receiving apparatus under heading 8517, affirmed for BTS/NodeB/eNodeB use.
The antenna used at Base Transceiver Station/NodeB/eNodeB functions as a complete transmitting and receiving apparatus converting electrical signals to electromagnetic waves and vice versa, and therefore merits classification as apparatus for transmission or reception of voice, images or other data under heading 8517, specifically under CTH 8517 62 90.

Provisional attachment powers assigned to specified officers to protect revenue, limited by territorial jurisdiction.
Specification of authority to exercise provisional attachment powers under the State Goods and Services Tax framework assigns the power to protect revenue by making provisional attachments in defined cases, and designates Deputy Commissioner, Assistant Commissioner and State Tax Officer to perform that function only within their territorial jurisdiction unless otherwise specified.

Finalization of provisional assessments accelerated via a special task force and SVB coordination to clear EDI pendency.
A special drive by the EPCG (7G) section at ACC, Sahar directs importers, exporters and brokers to submit SVB orders and any pending approvals to a constituted Special Task Force; the Commissionerate has published pending provisional assessment data from the EDI system, provided STF contact details, and established monthly joint meetings with SVB plus an awareness program to expedite finalization and EDI disposal.

GST registration application transfer protocol prescribes jurisdiction-based forwarding, nodal reporting, and State Admin coordination.
Transfer of GST registration applications is prescribed where applications or newly registered taxpayers appear in the login of an officer whose section does not have jurisdiction. Section Officers must identify the correct section, report such cases in the specified format, and forward cases relating to another circle to the concerned circle's Nodal Officer, who will consolidate the details and send them to the State Admin. Circles with only one section must send the information directly to the State Admin.

Customs jurisdiction realignment expands preventive commissioner's authority and transfers specified customs functions to Cochin.
Notifications redefine customs jurisdiction for the Thiruvananthapuram Zone, placing the Commissioner of Customs, Cochin and the Commissioner of Customs (Preventive), Cochin under the Chief Commissioner, with specified territorial coverage (ports, airports, SEZs, Lakshadweep, Mahe and maritime zones) and transfer of identified customs functions and administrative responsibilities from Central Tax & Central Excise to the Commissioner of Customs (Preventive), Cochin, effective 15.01.2018.

Manual processing of zero-rated supply refunds: prescribed forms, ARN debit proof, provisional and final sanction procedures.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available: exporters' shipping bills serve as refund applications for exported goods once export reports and valid returns are filed; other zero-rated refunds and claims for unutilised input tax credit must be filed using the prescribed refund form with a printout and supporting documents submitted to the jurisdictional proper officer, and amounts claimed for unutilised credit must be debited from the electronic credit ledger with proof of debit included in the manual submission.

Transition of customs functions to Customs Commissionerate Pune, covering export sealing, SEZ oversight and bonded warehouse duties, effective 15 January 2018.
The notice transfers Customs functions previously performed by Central Excise/GST officers to the Customs Commissionerate, Pune, centralising export procedures, sealing of containerized export cargo and related matters under the Commissioner of Customs, Pune. It enumerates transferred functions including SEZ oversight, factory stuffing, duty free and concessional imports, bonded warehouse licensing, EPCG installation certificates, recovery under the Customs Act, adjudication for SEZs and brand rate fixation; establishes Customs Divisions and Facilitation Ranges across specified districts; and makes the reorganisation effective 15th January 2018.

IGST refund helpdesk: updated officer assignments and contact points to facilitate status uploads and stakeholder queries.
Changes to the IGST refund helpdesk designate two venues with specified email and telephone contacts and named teams of officers responsible for receiving trade communications, assisting stakeholders, and monitoring the status of Shipping Bills with pending IGST refunds, while the office continues to upload refund status on its website.

Direct Port Delivery enables eligible importers to clear qualifying full-container imports from port terminals subject to advance compliance.
Direct Port Delivery permits eligible importers to take delivery of qualifying Full Cargo Load containers directly from port terminals. The facility requires advance filing of the Bill of Entry, delivery order, and duty payment, and applies principally to RMS-facilitated consignments not requiring assessment or examination. Importers must arrange trailers and remove containers within 48 hours of landing, failing which cargo may be transferred to a designated CFS for normal clearance. Damaged, tampered, non-RMS, or examination-required containers are cleared through the applicable CFS procedure.