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Circulars
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Facility for Online Generation of Rotation Number by Shipping Lines/ Agents and the revised Procedure for the Manual filing and processing of Bills of Entry/ Shipping Bills
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Rotation number generation: Shipping lines can self-generate rotation numbers online, requiring compliance with revised manual filing procedure.
Facility implemented for online self-generation of Rotation Number via ICEGATE, allowing Shipping Lines/Agents to register, provide required web-form details, authenticate and self-generate Rotation Numbers; a related Instruction revises manual filing and processing of Bills of Entry/Shipping Bills and updates ICES 1.5 data capture as part of digitization, requiring stakeholders to comply.
seeks to further amend notification no.25/2005- customs dated 01.03.2005
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Customs notification amendment updates import procedures; importers and agents advised to consult enclosed notification on the official website.
Notification No. 67/2017 further amends Notification No. 25/2005 and issues revised directions affecting customs procedures and compliance for import transactions; the amendment is circulated for guidance of importers, clearing agents and the trading public and is available on the central customs website.
seeks increase import duty on sugar (raw sugar refined or white sugar
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Import duty on sugar increased under customs notification; importers and agents instructed to consult official circular for guidance.
Increase in import duty on sugar (raw, refined or white) effected by Notification No. 66/2017 Customs (N.T). The notification implementing the duty change is enclosed for guidance and importers, clearing agents and the trading public are directed to consult the enclosed notification and the Department's website for details.
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
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Fixation of tariff value updates customs valuation guidance for imports of edible oils, metals and agricultural commodities under customs notification.
Fixation of Tariff Value for specified imported commodities establishes customs valuation benchmarks for import clearance, covering edible oils, brass scrap, poppy seeds, areca nut, gold and silver. The notification is circulated as a public notice to guide importers, clearing agents and the trading public in assessment and compliance with customs valuation requirements and is available on the central board website.
Changes in IEC with the introduction of GST
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IEC PAN updation required under GST; exporters and importers must update PAN in IEC as directed.
Changes to Import Export Code (IEC) processes under the Goods and Services Tax require exporters, importers and stakeholders to ensure the IEC record contains the correct Permanent Account Number (PAN); the Public Notice continues earlier guidance directing PAN updation in IEC registration and encloses a related Trade Notice for information and necessary action.
Manual filing and processing of bills of entry
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Manual filing of bills of entry limited; system-assigned entry number and mandatory digital duty payment required.
Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval and must be processed through ICES 1.5: Noting Section enters basic particulars and obtains a Job Number, Group AC/DC approves and triggers a system Bill of Entry number, paper assessment is conducted but duty and licence entries are recorded in ICES 1.5, system-generated challans via the electronic gateway are mandatory for payment, and post-clearance details and examination reports must be entered and cross-verified against retained paper copies.
Instances of breach of confidentiality of appraisal reports and other investigation reports used for stern action
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Breach of confidentiality: directives require review of leaks of appraisal and investigation reports and strict remedial action.
Directive requires that appraisal and investigation reports remain confidential, be accessed only for official purposes, and that any leakage be identified by Directors General, investigated for procedural lapses, subjected to stern remedial action, and reported to the Board.
Continuous disclosures and compliances by issuers under SEBI (Issue and Listing of Debt Securities by Municipalities) Regulations, 2015
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Continuous disclosure obligations require municipal issuers to promptly report price sensitive events and timely file audited financials.
Issuers of municipal debt must comply with structured continuous disclosure and compliance obligations: submit unaudited half yearly results within three months and audited annual results with the annual report within six months; include comparative figures and specified key financial statements; have financials taken on record by the competent municipal or governing body and audited by the appointed auditor; disclose to stock exchanges material or price sensitive events within twenty four hours using the prescribed format; certify timely payment of interest and principal within five working days; obtain stock exchange approval for material modifications; and maintain investor grievance redressal, credit rating reviews, record date notifications, and a designated compliance officer.
Minutes of the 17th GST Council Meeting held on 18 June 2017
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GST Council approves rules, rate fitments, lottery tax split, e Way Bill approach, return extensions and operational settlement measures.
The Council adopted amendments to prior Minutes, approved draft Rules and Forms for Advance Ruling, Appeals and Revision, Assessment and Audit, e Way Bill and Anti profiteering (with officer modifications), and authorised Law/Rules and search committees to finalise appointments and drafting. It fixed fitment/threshold decisions including composition levy limits for specified Special Category States, excluded certain goods from the Composition Scheme, allowed ITC on ships, set differentiated GST rates for State run (12%) and State authorised (28%) lotteries, approved Fund Settlement Rules and provisional bank authorisations, exempted small inward supplies ( Rs. 5,000/day) from reverse charge under Section 9(4), and agreed transitional return timelines with interim Form GSTR 3B and penalty waivers.
Central Excise & Service Tax - Jurisdiction of the Principal Chief Commissioner / Chief Commissioner of Central Excise and Service Tax and Principal Commissioner / Commissioner of Central Excise and Service Tax with respect to the territorial jurisdiction - Issuance of Notification No. 12/2017 -Central Excise (N.T.) to 14/2017-Centra1 Excise (N.T.) all dated 09.06.2017 by the Central Board of Excise & Customs
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Central Excise jurisdiction reorganisation: notifications vest officers with powers and redefine territorial ranges for legacy and post GST work.
Notification Nos. 12/2017-14/2017 vest Central Excise officers with powers under the Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, notify the territorial jurisdiction of senior Central Excise/Service Tax authorities by commissionerate, division and range, and delegate authority to Principal Chief Commissioners/Chief Commissioners to assign show cause notices to subordinate officers; Annexures I-VI set out detailed geographic boundaries and office addresses to assist taxpayer identification of jurisdiction for legacy work and post GST migration.
Health Certificate for the importation of Dried Curry Leaves into the European Union from India
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Health certificate requirement for dried curry leaves exports mandates analytical report and prescribed EU-format certificate for compliance.
Export consignments of dried curry leaves to the European Union must be accompanied by the spices testing authority's analytical report and a Health Certificate in the EU-prescribed format based on that analytical report; stakeholders must ensure immediate compliance with mandatory pesticide residue testing and documentation requirements.
Extraordinary Gazette Notification dated 22.03,2017 regarding the import of Livestock Products through seaport or airports at Kochi
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Import of livestock products permitted through Kochi seaport and airports after amendment to central notification.
The Ministry of Agriculture's Gazette notification dated 22.03.2017 amends the earlier 2014 notification to permit the livestock products listed at serial numbers (i) to (xxxi) of the 2014 notification to be imported through the seaport or airports at Kochi, and stakeholders are directed to consult the published Gazette entry at egazette.nic.in for the full text.
RMS Facilitation Centre for eligible importers
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RMS Facilitation Centre enables single-window out-of-charge for eligible importers, subject to eligibility checks and PRO Cell verification.
A dedicated RMS Facilitation Centre at ACC Mumbai will provide single-window out-of-charge for RMS-facilitated Bills of Entry for eligible importers, with an Appraising Officer/Superintendent verifying documents, customs payment and compliance before granting out-of-charge. Eligibility includes AEO-accredited importers or importers meeting specified tenure, filing and duty-payment criteria and undertaking to apply for AEO registration. PRO Cell verifies credentials and Competent Authority grants approval. A small percentage of RMS-facilitated entries will be opened for examination under existing valuation-control directions. The procedure is effective from 1 July 2017.
Jurisdiction of the Chief Commissioner, Central Excise & Service Tax Guwahati consequent upon GST Notifications
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Jurisdiction of Chief Commissioner Guwahati reallocated under GST notifications covering northeastern commissionerates and combined appeals and audit jurisdictions.
The GST notification defines territorial competence for the Chief Commissioner, Central Excise & Service Tax, Guwahati by allocating specific districts and states to designated Commissionerates (Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal, Aizawl, Agartala), detailing divisional and range-level coverage in Annexures I-VIII and designating combined appellate and audit jurisdictions to the Guwahati Appeals Commissionerate and Shillong Audit Commissionerate respectively; the Trade Notice takes effect on a date to be notified.
Constitution of GST Facilitation cell – reg
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GST Facilitation Cell established as first contact for GST queries under the Foreign Trade Policy, with designated office contacts.
Constitution of a GST Facilitation Cell in the Office of the Joint Director General of Foreign Trade, Cochin, designated as the first point of contact for GST-related queries under the Foreign Trade Policy, staffed by named Jt.DGFT office officials with provided contact emails and telephone numbers for stakeholder assistance.
Implementation of Hon'ble Supreme Court's Judgement dated 27.10.2015 in C.A. No. 554 of 2006 titled DGFT v/s Kanak Exports
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Non retrospective application of policy amendments restores export entitlements; TPS scrips issued only after zonal scrutiny and checks.
The Supreme Court held that DGFT's retrospective amendments to the Target Plus Scheme for 2005-2006 cannot be applied retrospectively; the Government accepted this and DGFT amended and rescinded earlier notifications so the measures take effect only from their issuance. DGFT has instituted Zonal Committees to scrutinise claims, and TPS scrips for 2005-2006 will be issued after such scrutiny; Customs will allow usage of those scrips subject to prescribed checks and procedures.
Changes in Bills of Entry (BSE) / Shipping Bill (SB) declarations in alignment with proposed GST implementation
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State code alignment with GST requires updated codes in import-export declarations to avoid electronic rejection.
Customs importers, exporters and brokers must replace RBI-derived State Codes with Census State Codes in Bills of Entry and Shipping Bills to align with GST requirements; the NIC RES package has been updated and stakeholders must declare the new codes at ICEGATE to avoid rejection, reporting any difficulties to the Joint Commissioner (Systems).
Facility for Online Generation of Rotation Number by Shipping Lines/ Agents
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Online Rotation Number generation lets registered shipping lines self issue vessel rotations via secure ICEGATE authentication and OTP.
Shipping Lines and Agents registered on ICEGATE with digital signatures may self generate a Rotation Number by completing an online form with vessel particulars (LOCODE, IMO, voyage number, master's name, shipping line/agent codes, next port, expected arrival) and authenticating via a one time password; the system then issues the Rotation Number and permits secure status checks, while casual trade users have a separate inquiry option.
Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders
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Exemption from sample drawal for AEO holders expanded to include Tier I, subject to specific intelligence exceptions.
Exemption from drawal of samples for grant of drawback is extended to exporters holding Authorized Economic Operator (AEO) Tier I certification, expanding prior exemptions for higher-tier AEOs; sampling remains possible where specific information or intelligence indicates need.
Public Procurement (Preference to Make in India), Order 2017
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Preference to Make in India: local suppliers may receive purchase preference over foreign bidders under prescribed local content rules.
The Order mandates procurement preference for suppliers meeting prescribed local content thresholds, defines local supplier, L1 and margin of purchase preference, and prescribes differentiated procedures for divisible and indivisible contracts: L1 receives award if local, otherwise quantities or contracts may be offered to local suppliers who match the L1 price within the margin of purchase preference. Default parameters set minimum local content at fifty percent and margin at twenty percent, require advance specification in tenders, self-certification and auditor verification for high-value procurements, and provide for debarment for false declarations.

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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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Acts Income Tax