Drawback processing and brand-rate fixation reassigned to Deputy/Assistant Commissioner for DTA to SEZ supplies under GST.
Where an SEZ unit or developer issues a disclaimer and the DTA supplier claims drawback, the drawback shall be processed and paid by the Deputy/Assistant Commissioner of Customs (Drawback), Inland Container Depot, Whitefield, Bengaluru if the unit falls in the jurisdiction of the City Customs Commissionerate; fixation of Brand Rate for supplies from DTA to SEZ unit or developer, if required, shall also be done by the Deputy/Assistant Commissioner of Customs (Drawback).

GST portal glitch redressal enables verified taxpayers to complete filings and seek consequential fine and penalty waiver.
IT Grievance Redressal Mechanism addresses common GST portal glitches affecting classes of taxpayers who could not timely file prescribed forms or returns despite bona fide compliance attempts. Taxpayers must submit evidence-based applications through field or nodal officers; GSTN verifies widespread issues and places solutions before the IT Grievance Redressal Committee. Verified glitches may support waiver of consequential fine and penalty. Identified taxpayers whose TRAN-1 filings remained incomplete due to failed digital authentication may complete filing without increasing the recorded credit amount, subject to the specified completion timelines.

IT grievance redressal mechanism enabling committee-approved remediation and penalty waiver recommendations for taxpayers affected by portal glitches.
An IT-Grievance Redressal Committee mechanism addresses portal-wide GST filing failures by having GSTN and appointed nodal officers collect evidence of bonafide filing attempts, identify affected taxpayers, and submit proposed technical and procedural solutions to the Committee. The Committee examines and approves remedies, directs implementation to GSTN and field formations, and may recommend waiver of fines or penalties in mitigating circumstances; GSTN communicates directly with affected taxpayers and reports implementation outcomes.

E way bill requirement: interstate goods movement requires portal registration and completed Part B with transporter/vehicle details.
The e way bill system requires generation of an e way bill on the common portal for interstate movement of goods; registered persons, consignors, consignees or transporters (including enrolled unregistered transporters with a transporter id) must register on the e way portal, generate Part A (transaction details) and complete Part B (transport/vehicle details) before movement. Validity is distance based and editable only via Part B updates; wrongly entered e way bills cannot be edited but may be cancelled within the prescribed time if goods were not transported or transported otherwise than declared. Consolidated EWBs, bulk generation, mobile/SMS and API integrations are supported, and specified exemptions and procedural rules apply.

DIGIT data entry requirement extended; upload all show cause notices and adjudication orders to DIGIT, non compliance will be monitored.
The Board requires all formations to complete data entry of Customs offence cases in DIGIT within an extended time frame and directs that, from the stated operational date, all Show Cause Notices and adjudication orders must be uploaded into DIGIT. DIGIT is to serve as the single source for Customs offences; formations must issue Show Cause Notices within stipulated periods and the Board, via DRI, will monitor compliance and treat non completion or non uploading seriously.

C-Form eligibility restricts inter-State purchases to specified goods, resale, defined manufacturing uses, and power-related activities.
C-Form eligibility for inter-State purchases is restricted to specified petroleum products and alcoholic liquor for human consumption, where purchased for resale or for manufacturing or processing those specified goods for sale. The expression "goods" in the manufacturing or processing condition carries the restricted amended meaning. C Forms may also be issued for purchases used in telecommunication networks, mining, or generation and distribution of electricity or other power. No C Form is available outside these stated categories.

Assessable value for IGST and GST cess: system uses higher of statutory valuation or declared sale price for ex bond clearances.
Where goods are sold during warehousing and the Ex Bond importer differs from the warehousing importer, the Ex Bond BE must mark the sale with flag "S", enter the last transaction price as RSP Amount with "SALE" notification; ICES will then compute IGST and GST Compensation Cess using the higher of the statutory valuation or the declared sale price.

Re organisation of commissionerates consolidates export functions and creates a Customs Audit commissionerate with all India audit jurisdiction.
The notice consolidates Export I and Export II into a single Export Commissionerate, Mumbai Customs Zone I, which will assume all former Export II functions, and establishes a Customs Audit Commissionerate at the same office with all India audit jurisdiction. It allocates principal operational charges among the re organised Commissionerates - General Administration, Import I, Import II, Export, Customs Audit, and Appeals - covering appraisal, assessment, examination, licence monitoring, legal/prosecution, audit, adjudication, tax recovery and appeals coordination, and directs trade to note the change in jurisdiction.

No Objection Certificate exemption for licensed manufacturers streamlines drug, device and cosmetic exports while preserving import compliance responsibilities.
A separate No Objection Certificate from the central drug regulator will not be insisted upon for export consignments if the shipping bill is filed by the manufacturer who holds a valid licence under the Drugs and Cosmetics Act and Rules; this exemption covers drugs, medical devices and cosmetics and aims to ease export regulatory practices, while exporters must still meet importing-country requirements and report implementation difficulties to the Commissioner.

Uniform GST rate on rail catering: applies to food and drink supplied by railways, IRCTC licensees without input tax credit.
The Government clarifies that all supplies of food and/or drinks made available by Indian Railways, IRCTC, or their licensees, whether onboard trains or at platforms, will attract a uniform GST incidence and such supplies are to be treated without entitlement to input tax credit.

Mandatory e-SANCHIT upload required; bills of entry must include IRN proof before electronic filing is permitted.
Mandatory implementation of e-SANCHIT requires electronic upload of supporting documents for all bills of entry filed at Jawaharlal Nehru Custom House w.e.f. 01.04.2018, and ICEGATE will disallow filing unless IRN numbers evidencing prior uploads via e-SANCHIT are provided.

Extension of filing deadline for FORM GST TRAN-2 under GST rules-submissions permitted until the end of June.
The Commissioner of State Tax, on Council recommendation and exercising powers under the Haryana GST Rules and Act, extends the period for furnishing the statement in FORM GST TRAN-2 under sub clause (iii) of clause (b) of sub rule (4) of rule 117 until the thirtieth day of June, 2018, thereby altering the compliance timeline for submission of that statement.

Unique DPD code: centralized allocation at one terminal to standardize importer identifiers and enable portwide DPD access.
Importers with DPD permission must register at JNPCT to obtain a unique DPD code, which other terminals (GTI, NSICT, NSIGT, BMCT) will use for DPD facilitation including PD account opening. JNPCT will allot new codes only after ensuring no duplication with codes shared by other terminals; terminals must share existing codes with JNPCT and replace their codes with JNPCT's codes for existing clients within 45 days. A DPD Cell contact is provided for issues.

E-way bill exemption for intra-state goods movement - no e-way bill required within Andhra Pradesh.
The State notification exempts intra-state movement of any goods within Andhra Pradesh from the requirement to generate an e-way bill, applying to goods of any value and remaining in force until further orders. The exemption was issued by the Chief Commissioner of State Tax under the powers conferred by the Andhra Pradesh Goods and Services Tax Rules, 2017, and modifies state-level compliance obligations for intra-state transport under the GST e-way bill regime.

Extension of filing deadline for Form GST TRAN-2 granted, permitting submission within the newly prescribed period.
The Chief Commissioner, exercising powers under the Andhra Pradesh GST Rules and the Act and on the Council's recommendation, extends the period for furnishing FORM GST TRAN-2 under the stated provision of rule 117(4)(b)(iii), thereby permitting submission of the TRAN-2 statement within the newly prescribed extended timeframe.

Refund of IGST on exports: guidance to resolve EGM errors and ensure integration of local and gateway EGMs.
Refund of IGST on export shipments is addressed by guidance to resolve EGM errors that obstruct refund processing for exports from ICDs, directing officers to ensure error free filing and technical integration of local and gateway EGMs so manifests reflect shipments accurately for refund verification, and urging trade associations to disseminate the instructions.

Extension of filing deadline: submission of FORM GST TRAN-2 permitted until 30 June 2018 under GST rules
The Chief Commissioner, under powers conferred by rule 117(4)(b)(iii) read with section 168 of the Tripura State GST Act, 2017, extends the period for furnishing the FORM GST TRAN-2 statement under rule 11 of the Tripura State GST Rules, 2017, and prescribes the final date for submission as the 30th day of June, 2018.

Hazardous waste import/export controls require permissions and prior informed consent for regulated transboundary shipments.
Imports of hazardous and other wastes are barred for disposal and permitted only for recycling, recovery, re use, utilisation or co processing; Schedule VI wastes are banned. Part A imports require prior informed consent of the exporting country and MoEFCC permission; Part B imports require MoEFCC permission for actual users; Part D imports require submission of Form 6 and Schedule VIII documents to Customs. MoEFCC reviews Form 5 applications with SPCB comments and may permit imports subject to environmental facilities, treatment arrangements and valid SPCB consents. Port and Customs verify documentation, enforce compliance, and consignments must carry Form 6.

Extension of deadline for FORM GST TRAN-2 submissions under rule 117 permits additional time to furnish the required statement.
The Commissioner of State Tax, Puducherry, relying on powers under the Puducherry GST Act and rule 117 of the Rules and on the Council's recommendation, has extended the period for furnishing the statement in FORM GST TRAN-2, thereby altering the compliance timeline for taxpayers required to file that statement.

Mandatory e-document upload will bar filing of Bills of Entry without IRN evidence after the cutoff date.
Filers must upload supporting documents via e Sanchit and obtain IRN numbers before filing Bills of Entry; the customs system will refuse any Bill of Entry lacking IRN evidence and physical documents will not be accepted after the cutoff, with no further extensions permitted.