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TRADE NOTICE NO. 02/2017 CENTRAL EXCISE - 21-06-2017 Central Excise
Central Excise & Service Tax - Jurisdiction of Chief Commissioner of Central Excise & Service Tax, Principal Commissioner/Commissioner of Central Excise & Service Tax, Commissioner of Central Excise & Service Tax (Appeals), and Commissioner of Central Excise & Service Tax (Audit) in the State of Kerala & UT of Lakshadweep
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Central Excise & Service Tax jurisdiction changes in Kerala and Lakshadweep will reorganize commissionerates and centralise appeals and audit jurisdictions.
The Notification reorganises Central Excise & Service Tax jurisdiction in Kerala and Lakshadweep by creating three Commissionerates (Thiruvananthapuram, Kochi, Kozhikode) under the Chief Commissioner, Thiruvananthapuram Zone, assigning specific districts and Lakshadweep to each Commissionerate, detailing Division and Range-level boundaries (by towns and PIN codes), centralising appellate jurisdiction in a single Commissioner (Appeals), Kochi, and consolidating audit functions under Commissioner (Audit), Kochi with eight audit circles; headquarters locations are prescribed and Mahe is excluded from the Zone.
TRADE NOTICE No- 03/2017 - 21-06-2017 GST
CGST- Jurisdiction of Chief Commissioner of Central Tax and Principal Commissioner / Commissioner / Additional Commissioner of Central Tax under the Central Goods & Services Act, 2017 and the jurisdiction of the Commissionerates in the Pune Zone including the state of Goa with effect from 22.06.2017- Notification No. 21/2017- Central Tax dated 19.06.2017
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CGST jurisdiction for Pune Zone and Goa reallocated, with PIN code jurisdictions and rules for new PINs effective 22 June 2017.
Territorial and organisational jurisdiction for Central Tax in the Pune Zone (including Goa) is reallocated effective 22 June 2017: specified Commissionerates (Pune I, Pune II, Kolhapur, Goa, Audit I Pune, Audit II Pune, Appeals I Pune, Appeals II Pune and Appeals Goa) with PIN code wise Division and Range assignments are set out in Annexure I; newly created PIN codes attach to the nearest jurisdiction or the Commissionerate with the largest share where overlap occurs; Audit and Appeals jurisdictions are separately linked to defined Commissionerates.
SEBI/HO/CDMRD/DMP/CIR/P/2017/61 - 21-06-2017 SEBI
Participation of Category III Alternative Investment Funds (AIFs) in the commodity derivatives market
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Category III AIF participation in commodity derivatives permitted subject to client rules, concentration limits, leverage consent and disclosures.
SEBI permits Category III AIFs to participate in commodity derivatives as clients, subject to client rules, exchange position limits and SEBI instructions; exposure to any single underlying commodity must be limited by concentration controls; leverage or borrowing is permitted only with investor consent and within Board-specified limits; AIFs must disclose commodity derivatives investment in the private placement memorandum, obtain consent or offer exit to dissenting existing investors, comply with applicable foreign exchange and RBI guidelines, meet SEBI reporting requirements, and adhere to the SEBI (Alternative Investment Funds) Regulations, 2012.
PUBLIC NOTICE No. 08/2017 - 21-06-2017 Customs
GST roll out and preparation thereof
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IGST on imports: GSTIN declaration and EDI reconciliation required to enable input credit and automated levy calculation.
Imported goods attract IGST and, where applicable, GST Compensation Cess in addition to customs duties; CVD and SAD cease except where Central Excise or VAT still apply. Customs Tariff amendments define the value for these levies as customs valuation plus duties, excluding IGST/cess. Modified Bills of Entry and Shipping Bills (manual and EDI) must capture GSTIN, PAN and state code to enable Customs EDI reconciliation with GSTN so GST-registered importers can claim IGST credit and exporters can obtain IGST refunds upon Customs validation.
PUBLIC NOTICE -19/2017/CCP/JMR - 21-06-2017 Customs
Manual filing and processing of bills of entry
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Manual filing of bills of entry restricted; ICES1.5 now mandates system-generated BE numbers, online duty payment and electronic processing.
Manual filing of bills of entry is limited to exceptional cases with prior Commissioner authorization; ICES 1.5 will capture specified BE data, assign a Job Number, match IGM/cargo where applicable and generate a running system Bill of Entry number. The AC/DC (Import) records reasons for manual BE, concurs to generate the BE number, enters assessed duty and licence information, and challans are generated for payment via ICEGATE e payment only. OOC and remaining examination details are recorded in ICES and manual BE copies must be preserved for verification.
No. 04/WBGST/PRO/17-18 - 21-06-2017 GST - States
Central Registration Unit
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Registration jurisdiction designated for Central Registration Unit to cover entire state for GST registration effective immediately.
Designated officers of the Central Registration Unit - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax - are empowered to exercise state-wide jurisdiction for registration under the West Bengal Goods and Services Tax Ordinance, 2017, with the designation effective from the day after issue of the order.
No. 03/WBGST/PRO/17-18 - 21-06-2017 GST - States
Delegation of powers by the Commissioner
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Delegation of powers under GST enables specified officers to administer registration, amendment, cancellation and revocation processes within jurisdiction.
Delegation under the West Bengal Goods and Services Tax Ordinance, 2017 vests specified officers (Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer) with authority, within their jurisdiction, over composition levy, registration procedure, extension of casual/non-resident registration validity, amendment applications, cancellation (including retrospective) and revocation of cancellation as per the listed sections of the Ordinance.
No. 02/WBGST/PRO/17-18 - 21-06-2017 GST - States
Jurisdiction of Officers in Charges
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Jurisdiction of officers: specified tax officers to exercise charge-specific jurisdiction under the Ordinance, effective imminently.
The Commissioner, exercising powers under the GST ordinance, specifies that the Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer posted in Charges shall exercise the jurisdiction of their respective Charges, and that this administrative allocation takes effect from the stated commencement date.
No. 01/WBGST/PRO/17-18 - 21-06-2017 GST - States
Jurisdiction of Officers in Circles
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Jurisdiction of Tax Officers delegated to State Tax officers posted in circles, assigning circle-level territorial authority.
Specification assigns circle-level jurisdiction to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax posted in Circles, delegating territorial competence under the West Bengal Goods and Services Tax Ordinance and establishing an administrative commencement date for the delegation.
F. No. 225/300/2016/ITA-II - 21-06-2017 Income Tax
Order under section 138(1)(a) of the Income-tax Act, 1961 : Principal Director directed as specified authority for furnishing information to Joint Secretary
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PAN data access authorised for national grid integration, requiring MoU-based transfer with confidentiality and data-weeding safeguards.
Order names the Principal Director General of Income-tax (Systems) as the specified authority to furnish bulk PAN-related information to NATGRID, listing PAN numbers, personal identifiers (name, father's name, gender, date of birth, photograph, signature/thumb impression) and all ITD-held contact and address details of PAN holders. The disclosure will be governed by a memorandum of understanding covering data transfer mode, confidentiality, secure preservation and post-usage weeding, with the furnishing timeline decided in consultation and a copy of the MoU filed for record.
79/2017 - 21-06-2017 Customs
Import of Goods falling in CTH 3808 under Insecticide Act, 1968-reg.
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Registration requirement for insecticide imports: obtain a valid registration certificate or import permit before goods arrive at port.
Imports under CTH 3808 require a valid Registration Certificate or Import Permit issued by the registration authority under the Insecticides Act, 1968 and such documentation must be produced to Customs before goods arrive at port; consignments arriving without prior authorization are not freely importable and may not be warehoused pending approval, with noncompliance liable to action under the Customs Act.
78/2017 - 21-06-2017 Customs
Processing of shipping bills in manual mode at JN, amendment to Public Notice No 01/2011, dated 04.01.2011, issued by JNCH, Mumbai Zone-II; reg.
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Electronic filing requirement: specified export and re export categories must be filed in EDI with identity verification.
Specified export and re export categories previously processed manually at JNCH must be filed electronically in the EDI system. AC/DC in charge of export examination and issuance of Let Export Order (LEO) must establish identity of goods and, where applicable, determination of use and period, and enter detailed remarks in the "Departmental Comments" field before issuance of LEO. Provisional scheme codes (00, 19, 99) are to be used until separate codes are provided; drawback claims under Section 74 continue under existing drawback rules and are to be finalised in the EDI system.
77/2017 - 21-06-2017 Customs
Compliance of Procedure for movement of import cargo in containers from Port to CFS as prescribed vide Facility Notice No 161/2016, dated 28.11.2016 (and subsequent Public Notices on DPD) and Public Notice No 01/2017, dated 04.01.2017 issued by JNCH in relation to Shipping Lines/Shipping Agents etc under the Provisions of “Handling of Cargo in Customs Areas Regulations, 2009”: reg.
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Choice of CFS responsibility: CFSs must ensure cargo safety and report container status to shipping lines to streamline movement.
CFSs must assume responsibility for cargo safety during movement from Terminal to CFS irrespective of contractual arrangements, submit CODECO container status reports including OOC, gate in/out times and de stuffing status to shipping lines, and bear port charges for detention beyond free periods; shipping lines must not impose extra conditions on Direct Port Delivery, should not demand original Bills of Lading at advance intimation, and must adopt electronic invoicing, electronic Delivery Orders, and digital payment options to expedite clearance.
10/2017-18 - 21-06-2017 VAT - Delhi
Circular no. 10 of 2017-18 in continuation of F.3(556)/Policy/VAT/2015/1028-34 dated 18.11.2015
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Statutory Form issuance controls restricted pending ward scrutiny and zonal approval after dealer's online request is made.
Issuance of statutory forms under the CST Act where a dealer's ratio falls below the specified threshold is restricted: forms are allowed to be downloaded only after scrutiny of returns and verification of related documents by the Ward In charge and with prior approval of the respective Zonal In charge, provided the dealer makes an online request to the Ward In charge.
Trade Notice No. 01/2017 Central Tax - 20-06-2017 Central Excise
Appointment of officers in terms of Notification No.02/2017 Central Tax dated 19.06.2017 and their notified Territorial Jurisdiction
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Appointment of Central Tax officers and notification of territorial jurisdictions effective 22 June 2017 for Bengaluru Zone.
Specified grades of Central Tax officers are appointed effective 22 June 2017 and, consequentially, territorial jurisdictions for subordinate offices in the Bengaluru Zone are notified. The annexure lists commissionerates (Bengaluru East, West, South, North, North West, Mysuru, Mangalore, Belagavi), maps pincode based boundaries, and allocates divisions and ranges including name based range assignments; it also designates Commissioners for Audit and Appeals and their respective jurisdictions and addresses.
PUBLIC NOTICE NO. 17/2017 - 20-06-2017 Customs
ICES Advisory 009/2017(GST)-implementation of revamped module for Manual filing and processing of Bills of Entry/ Shipping Bills
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Manual filing of customs declarations requires unique electronic identifiers and e-payment integration for GST verification.
The ICES manual filing module now mandates processing of any manually filed BE/SB in EDI locations through an electronic workflow that assigns a unique BE/SB identifier, records assessment and clearance events, integrates e-payment, and triggers automatic closure of related IGM/EGM entries to enable online GST verification for input credit or export refund.
PUBLIC NOTICE No. 07/2017 - 20-06-2017 Customs
Changes in IEC with the introduction of GST
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PAN-based IEC: entities must use PAN as their import-export identifier while GSTIN serves transaction-level IGST purposes.
GSTIN will be used for IGST credit on imports and IGST refund on exports but is not universal; therefore PAN will be adopted as the alphanumeric IEC. New IECs will be authorized by DGFT using applicants' PANs and existing IECs will be migrated to PAN-based identifiers by DGFT without action by holders. Residuary categories will receive a GSTN UIN or a common number to be notified, and importers/exporters must quote PAN in place of the old IEC in future documentation.
Facility No. 02/2017 - 20-06-2017 Customs
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at INGAU4 - Lokpriya Gopinath Bordoloi International Airport (LGBIA), Borjhar, Guwahat
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Indian Customs EDI System (ICES 1.5) at LGBIA mandates electronic filing and automated processing for imports and exports.
ICES 1.5 launch at LGBIA mandates electronic filing and automated processing of all import/export declarations via service centres or ICEGATE. It requires registration of IE Codes, brokers, carriers and DGFT licences; prescribes data standards (currency, unit, country/port codes), digital signature use, service centre charges and e payment; and describes automated assessment workflows, appraisal groups, RMS facilitation, bond/license registration and debit/credit ledgers, examination/out of charge procedures, and scheme specific handling for export promotion and drawback.
F. No. 450/106/2017-Cus.IV - 20-06-2017 GST
C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime
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IGST on imports requires GSTIN on customs forms and electronic GSTN validation for credit and export refund claims.
Imports will attract IGST and applicable compensation cess in addition to customs duties; the value for these levies includes customs value plus customs duties but excludes the IGST and cess. Bills of Entry and Shipping Bills have been revised to require declaration of GSTIN (or PAN/state code for non registrants) and to capture item wise taxable values and IGST for electronic validation with GSTN. Customs EDI will reconcile import credits and validate export refunds or proof of export; non EDI locations must adopt digital upload utilities to enable electronic validation.
Trade Notice No.02/2018 - 19-06-2017 DGFT
Constitution of Help Desk for GST issues related to Foreign Trade Policy-reg.
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GST Help Desk established to answer Foreign Trade Policy queries and provide administrative guidance on GST-related trade issues.
A dedicated GST Help Desk has been constituted within the Foreign Trade administration as the primary contact point for exporters, importers and intermediaries seeking clarification on GST treatment and procedural interactions between GST and the Foreign Trade Policy; it operates on a query-response basis to provide administrative guidance and facilitate timely resolution of GST-related compliance and procedural questions.

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GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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