GST composition scheme opt-out: traders' details to be sent for backend correction before portal functionality becomes available.
Traders who had inadvertently opted into the GST Composition Scheme and now wished to opt out were to have their details forwarded to GSTN for backend correction, because the opt-out facility was not yet available on the GST portal. Zonal officers were directed to compile the specified particulars, including zone, region, GSTIN and trade name, and send them to the headquarters e-mail address by the stated deadline.

EPCG/DEEC import compliance: require registration and bond-debit details before filing bill of entry, otherwise mandate warehousing and ex-bond clearance later.
Imports under the EPCG and DEEC schemes must be filed only when complete registration and bond-debit details are available; otherwise the bill of entry must be filed as for warehousing and goods bonded. When the requisite registration/bond-debit particulars are later available, goods may be cleared under the DEEC/EPCG licence by filing an ex-bond bill of entry. Any implementation difficulties should be reported to the Additional Commissioner in charge of DEEC/EPCG schemes.

GST Council decisions on rate changes, exemptions, procedural reliefs and implementation measures for smoother GST roll out.
The GST Council approved targeted rate changes and classifications (including reductions for specified goods and a structured handicrafts approach), reduced the rate to 12% for specified Government works while directing the Fitment Committee to define "Governmental authority" and examine labour intensive works contracts, revised Compensation Cess for certain vehicle categories, extended and allowed one revision of FORM GST TRAN 1 to 31 October 2017, extended the Composition opt in deadline to 30 September 2017, exempted small handicraft suppliers and certain job workers from mandatory registration subject to thresholds and e way bill rules, notified Section 51 for TDS registration (effective 18.09.2017) while deferring actual deductions, amended NAA rules and procedural forms, empowered GSTN Board nominations by the Council, confirmed GIC's routine delegation and authorised officer committees to address export embedded taxes and related refunds.

Single-point contact for foreign trade queries: exporters and importers must use Contact@DGFT portal instead of email or social media.
Establishes the Contact@DGFT service as the mandatory single point contact for all foreign trade queries and requires users to post issues via the DGFT online module, selecting RA Pune for matters concerning that Regional Authority; exporters and importers must stop sending queries by Twitter or email.

Cyber security framework for large registrars mandates board-approved policies, CISO, testing, monitoring, and incident reporting.
A mandatory cyber security and cyber resilience framework for Qualified RTAs requires board-approved policies, appointment of a CISO, a Technology Committee, and adoption of a risk lifecycle approach-identify, protect, detect, respond and recover-aligned with national critical infrastructure principles and standards such as ISO 27001/27002. Controls include strict access management, two-factor authentication, encryption of data in transit and at rest, network hardening, regular vulnerability assessment and penetration testing, monitoring and logging, incident response and recovery plans with drills, quarterly anonymised incident reporting to the regulator, staff training, and annual independent audits.

Input Tax Credit passing: businesses must reduce prices to reflect credit or face action under anti-profiteering rules.
Section 171(1) requires that reductions in tax rates or the benefit of input tax credit be passed to recipients by way of commensurate price reductions; failure to recalibrate prices after GST implementation and to pass on Input Tax Credit or lower rates may invite action under the Anti-Profiteering Rules, 2017, and trade associations are asked to inform their members of this compliance obligation.

Export container self-sealing procedures require exporter registration, RFID e-seals, prior intimation and risk-based inspections.
Self-sealing permission allows exporters to stuff and seal containers at approved premises after notifying the jurisdictional customs division, submitting prescribed documents and authorised signatory details, and passing a premises viability inspection; permission is granted by the Principal Commissioner/Commissioner and is valid across customs stations unless withdrawn for non-compliance.

Refund procedure for double customs duty: claims processed after PAO delay using alternate verifications; recovery may follow.
Refund claims for double-payment of Customs Duty must be verified via PAO/e-PAO confirmation, ICEGATE challan enquiry, ICES transaction data, and bank confirmation. If PAO/e-PAO verification is not received within 15 days, the Deputy/Asst. Commissioner will proceed using the other verifications and record evidence. Subsequent PAO/e-PAO findings of mis declaration will prompt recovery and other legal action. The Public Notice makes these procedures a standing order and provides Centralized Refund Section contact points.

Self-declaration for higher drawback rates allowed, enabling exporters to claim elevated drawback without GST officer certification.
Amendments to Notification 131/2016-Cus (N.T.) dispense with the GST officer certificate and permit exporters to claim higher drawback rates based on a self-declaration in the prescribed format; the EDI shipping bill will include this format and exporters may file a consolidated declaration for multiple shipping bills. Exports cleared before the operative date but without export orders remain outside GST and continue under the prior declaration/certificate regime specified in Note and Condition 12.

Self-declaration for higher drawback rate now allows exporters to claim revised drawback without a GST officer certificate.
The requirement for a GST officer's certificate to claim higher drawback has been removed; exporters may claim the higher rate on the basis of a prescribed self-declaration (format to be included in the EDI Shipping Bill) and may submit a consolidated declaration for past shipping bills governed by the revised Note and Condition 12A. Goods cleared before the effective date but without let export order before that date remain subject to the earlier Note and Condition 12 procedure, including the Central Excise officer certificate where applicable.

Collection of duty: officers must strictly follow prescribed legal provisions and Board instructions to prevent procedural deviation.
Advisory directs CBEC officers to scrupulously follow statutory provisions and Board instructions in the collection of excise duty, prohibiting deviation from prescribed procedures. It emphasizes proper handling of recoveries and warns against informal or irregular mechanisms, following a case where a manufacturer tendered undated cheques and a judicially prompted vigilance review led the Central Vigilance Commission to recommend issuing this advisory.

Acceptance of LUT/Bond liberalised-SEZ units, EP council registrants, PAN based aggregation and CA turnover certification enabled.
The circular liberalises acceptance of Letter of Undertaking (LUT)/bonds by permitting LUT for SEZ developers/units, treating services to Nepal and Bhutan as export only if payment is in convertible foreign exchange, allowing exporters registered with recognised Export Promotion Councils to submit bonds without bank guarantees on submission of council registration proof, permitting aggregation of inward foreign remittances across state registrations under the same PAN to determine bond without guarantee eligibility, and accepting a Chartered Accountant certificate of 2016-17 export/SEZ turnover in lieu of DVAT 16/returns.

Single point contact for foreign trade issues established; use Contact@DGFT for issue resolution and tracking.
Establishes Contact@DGFT as the single point contact for all foreign trade-related issues; exporters/importers must use this portal rather than twitter or email. DGFT will resolve matters within its remit and pursue issues with other central or state agencies on behalf of stakeholders. Each request receives a reference number for tracking, and monitoring arrangements have been implemented to ensure expeditious action.

GST return facilitation: live Seva Kendra assistance enables guided filing of GSTR-1, GSTR-2 and GSTR-3 returns.
Central Tax Commissionerates in the Bhopal Zone have established GST Seva Kendras at headquarters and divisional/range offices to provide guidance, hands-on assistance and live demonstrations for filing GSTR-1, GSTR-2 and GSTR-3 returns; Seva Kendras operate on working days from 09:30 to 18:00 and will assist taxpayers within the extended filing timelines.

Customs jurisdiction extended to entire Telangana, new Export Promotion Division created to centralise customs functions and aid trade facilitation.
The Hyderabad Customs Commissionerate's customs jurisdiction is extended to the whole of Telangana effective 15 September 2017; it will be headed by a Principal Commissioner and include specified ICDs, CFSs, the Air Cargo Complex, airport facilities, BATCO-RCM, Foreign Post Office and a newly created Export Promotion Division (EPD). The EPD, led by a Deputy/Assistant Commissioner at the ICD Moosapet, will have statewide jurisdiction over assigned customs work and contain three Export Promotion Circles (Hyderabad, Muthangi, Thimmapur) with defined district responsibilities.

Electronic sealing for exports: exporters must declare e-seal serials and procure RFID seals, enabling customs verification.
Exporters under supervised factory stuffing and AEOs are entitled to self-sealing using vendor-procured RFID tamper-proof one-time-bolt seals with unique serials that must be declared at shipping; vendors must certify ISO conformity, submit seal series to customs units, provide immutable web/mobile-tagged sealing data linked to IEC and shipping bill details, supply reader-scanners at ports/ICDs, transmit data to Risk Management Division and integrate with customs systems, while tamper indications will prompt mandatory customs examination.

GST return filing deadlines extended; new staggered due dates set for July and August returns.
Extension of filing deadlines granted for monthly GST returns for July and August 2017, adjusting submission dates for GSTR-1, GSTR-2 and GSTR-3 to staggered September and October dates to facilitate taxpayer compliance under the Commissioner's Trade Notice.

Drawback self-declaration permitted for claiming higher drawback rates, replacing GST officer certificate and subject to audit verification.
Exporters may claim higher All Industry Rates of duty drawback for exports made during the GST transition by submitting a prescribed self-declaration that they have not availed input tax credit or refund; this replaces the requirement for a GST officer certificate and applies retrospectively to exports from the start of the transition period. Exports cleared before the transition but with let export order after its start remain subject to prior Note and Condition 12. Customs formations must prioritize claims and perform audit verifications to prevent double neutralisation of taxes.

All Industry Rates drawback: exporters claiming higher AIRs may avail facility by furnishing prescribed self-declaration.
Exporters who filed shipping bills between 01.07.2017 and 26.07.2017 claiming higher All Industry Rates (AIRs) under the Duty Drawback Scheme may obtain release at those higher rates by furnishing the prescribed Self-Declaration to the Deputy/Assistant Commissioner (Drawback) in person or by email to [email protected].

Defense of GST writ petitions requires proactive monitoring, authorization of commissioners and coordinated policy referrals for legal response.
Defense of GST-related writ petitions requires adherence to existing authorization procedures for Commissioners to represent the Union, active monitoring of petitions by senior commissioners, liaison with departmental and Union counsels, and timely proposals to the Commissioner (Legal) indicating the officer to be authorized. Petitions must be examined and self-contained references sent to the Policy Wing or GST Council identifying exact policy issues for comment to secure coordinated policy input for legal defence.