GST taxpayer jurisdiction allocation in Uttar Pradesh divided between Central and State Governments by turnover-based lists.
Taxpayers registered in Uttar Pradesh were divided between the Central Government and the State Government pursuant to GST Council directions and a State Level Committee decision. The allocation was made on the basis of turnover, with separate jurisdictional lists for taxpayers having turnover above Rs. 1.50 crore and those having turnover up to Rs. 1.50 crore. The relevant taxpayer lists were published in annexures for Central and State jurisdiction and made available on the departmental GST portal.

Deemed foreign exchange: INR payments for specified transport services qualify as foreign receipts enabling SEIS rewards with RBI approval.
Payments received in Indian Rupees for specified transport-related services rendered in Customs Notified Areas to foreign liners or procured by foreign entities are to be treated as deemed foreign exchange and eligible for SEIS rewards. The amendment expands Appendix 3E to include Ground Handling Services under Air Transport Services, but only those payments that the Reserve Bank of India approves as deemed to be received and earned in foreign exchange shall qualify. Specific exclusions for vessel-related charges for coastal and inland vessels and cargo-related coastal charges remain.

SEIS eligibility extension preserves specified reward rates for listed service exports and sets exclusions and conditional limits.
SEIS Appendix 3D is amended to extend the Annexure rates for services exports into the extended eligibility period, prescribe admissible reward rates on net foreign exchange earnings for specified sectors and subperiods, and impose exclusions and conditions on entitlement. The amendment reiterates dependence on the Foreign Trade Policy and Handbook of Procedures, disallows SEIS on education capitation fees, limits maritime transport rewards to operations from India by Indian flag carriers, and lists categories of foreign exchange receipts and sectors excluded from SEIS calculation under a new Note.

MEIS rate revision alters duty credit entitlements for specified export items and adds ineligible categories for scrips.
Amendment revises Appendix 3B of the Foreign Trade Policy 2015-20 to modify MEIS duty credit reward rates for specified ITC(HS) entries in Table 2 and to insert Table 3 listing export categories ineligible for Duty Credit Scrip entitlement under MEIS. The revised rates apply for exports made w.e.f. 01.11.2017 (subject to the period set out in the Notice), and the ineligible categories include units availing direct tax exemptions, items restricted or prohibited under Export Policy Schedule-2, selected natural resources, precious metals and stones, cereals, sugar, crude petroleum products, and specified food products unless specifically notified in Appendix 3B.

Handbook of Procedures revises India's export import regime, mandates online EDI filing, digital IEC, and SCOMET export controls.
The Handbook of Procedures (w.e.f. 5 Dec 2017) revises the Foreign Trade Policy 2015-2020 procedural framework, mandating EDI based, online filing with digital signatures, electronic linking of shipping bills, e BRCs and RCMCs, and dispensing with hard copies for EDI ports. It defines IEC issuance/modification rules, timelines, revalidation and duplicate authorisation mechanisms, BG/LUT requirements, and RA jurisdictional procedures. The Handbook details scheme level rules for MEIS/SEIS, Duty Exemption/Remission (Advance Authorisation/DFIA), EPCG, EOUs, Deemed Exports, and sets out stringent SCOMET export controls, PSIA/PSIC requirements for scrap imports, quality certification and compliance, risk management and appeals.

Income tax deduction from salaries: TDS calculation, employer duties, PAN requirement, Forms 24Q/16, perquisite valuation and penalties.
Employers must deduct income tax at source under Section 192 on estimated salary income (including perquisites where applicable) for FY 2017-18 by applying the prescribed slab rates, surcharge and education cesses; employers may elect to pay tax on non monetary perquisites at an average rate. Deductors must quote and use TAN/PAN, deposit TDS within prescribed timelines (or seek quarterly permission), file quarterly Form 24Q, issue Form 16 (Part A via TRACES), maintain specified evidence (Forms 12BA/12BB/10E) for exemptions/deductions, apply Section 206AA when PAN is absent, and observe valuation, reporting, correction and penalty rules set out in the circular.

Brand name actionable claim: voluntary forfeiture plus affidavit and unit-container marking prevents GST liability under notification.
GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances.

Non-intrusive examination: Mulund ICD-bound containers must be scanned at JNCH and cleared by scanning stamp before release.
Containers destined for Mulund ICD must be scanned at CSD, JNCH; terminal operators will notify shipping lines of selected containers, shipping lines will request movement to the scanning yard and obtain a stamped scanning endorsement on their request letter, and terminals shall release containers to the carrier only after confirming the scanning endorsement. Suspicious images or containers not scanned are diverted for 100% examination under DC/AC Mulund supervision, and scanning outcomes and related documents must be transmitted between CSD (JNCH), CONCOR and Customs at ICD Mulund.

New Head of Account for GST collection charges requires departments to seek grants and reclassify related expenditures.
Introduction of Major Head 2043 - Collection charges under State Goods and Services Tax effective 01-12-2017 replaces earlier Major Heads for GST-related departmental administrative and collection expenditures; Minor, Detailed and Object Heads remain unchanged. Controlling Officers and DDOs must seek grants under 2043 from 01-12-2017, re-present bills rejected for incorrect Head after ensuring grant release, and submit consolidated details of grants released up to 30-11-2017 and corresponding expenditure by Object Head to the Commissioner's office to enable further grant release.

Mutual fund categorization rules revised to permit portfolio-level duration adjustments with trustee documentation required and changed credit eligibility.
The circular requires use of average full market capitalization over the prior six months when consolidating stock lists, mandates that Macaulay duration be measured at the portfolio level with scheme descriptions reflecting portfolio-duration ranges, permits temporary reduction of portfolio Macaulay duration down to one year under anticipated adverse interest-rate movements subject to offer-document disclosure, written justification, trustee review and reporting, revises credit-quality eligibility so Corporate Bond Funds target AA+ and above while Credit Risk Funds target AA and below (excluding AA+), and amends Banking/PSU and Floater fund allocation floors.

Drawing of samples for drawback: sampling now guided by risk criteria and senior-authority discretion to prevent misuse.
The Board rescinds earlier circulars on sampling limits and requires export consignments to be processed under the Risk Management System. When consignments are selected for assessment or examination, a Customs officer not below Assistant or Deputy Commissioner must decide on sampling necessity; samples may be drawn on specific intelligence or suspicion of misuse. Drawback payment is subject to finalisation after receipt of test reports, with senior-level monitoring to ensure sampling only when necessary and timely case closure.

Drawal of samples for drawback: sampling only when necessary, guided by risk selection and anti fraud measures.
Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department.

HSN and SAC classification: awareness programme to guide industry on correct GST rate application and compliance.
The Commissionerate stresses that correct GST levy requires classification of goods under HSN and services under SAC, as classification determines the applicable tax rate. To improve understanding and compliance, an awareness programme will be conducted at the Commissionerate's conference hall, and representatives of industry, trade, businesses and the public are invited. Industry and Trade Associations are asked to circulate this notice to their members to ensure wider dissemination and participation.

Centralized bill collection and verification under GST to match consumer bills with returns and curb tax evasion.
A centralized bill collection and verification mechanism is instituted under GST to enable online collection of consumer bills from the public, facilitate matching of reported supplies with returns, and support detection of tax evasion. A Centralized Bill Collection Centre is established to receive bills through a designated WhatsApp number and email address, assign each bill a Unique Identification Number, and forward the bills to the concerned officers for action. Bills bearing GSTIN/TIN are to be verified with GSTR-1/3 returns within two months, bills under the Composition Scheme within the next quarter, and bills without GSTIN/TIN within one month, with reporting at each stage.

Drawback sampling: risk-based selection; senior customs officers decide on samples and cases to be closed promptly.
Prior circulars prescribing monetary sampling limits are rescinded and export consignments for drawback will be subject to selection under the Risk Management System. An officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits of each case; samples should be drawn only when necessary or on specific intelligence or suspicion of misuse. Senior-level monitoring must ensure sampling is limited and that cases are closed promptly after test reports, ordinarily within thirty days from let export.

Minimum Export Price imposed for onion exports; shipments allowed only on Letter of Credit until end of December.
Export of onions under the specified ITC (HS) Schedule entries is permitted only on Letter of Credit (LC) and subject to a Minimum Export Price (MEP) until 31.12.2017; the amendment to the earlier export notification imposes this pre export condition for all covered onion varieties and is to be treated as standing order for customs officers, with contact details provided for implementation difficulties.

SAD refund available where imports paid SAD before 1 July 2017 but goods sold after under GST; specified annexures and tax proof required.
Importers who paid 4% SAD on imports before 1 July 2017 but sold those goods on or after 1 July 2017 under GST are eligible to claim SAD refund under the amendment to Notification No. 42/2017 Cus, subject to statutory conditions. Claimants must submit Annexure A (calculation), Revised Annexure B (self declaration), Revised Annexure C (sales summary), Revised Annexure S (CA certificate addressing unjust enrichment and tax correlation), and proof of IGST or CGST+SGST/UTGST payment; claims continue to be processed on merit and prior procedures govern goods sold before 01.07.2017.

Nodal officer nomination to monitor SGST notifications and ensure soft copy transmission to the Council Secretariat.
The Commissioner designates Shri. C. Lima Imsong as the nodal officer to monitor issuance of SGST notifications and ensure their availability in soft copy to the GST Council Secretariat, providing the officer's contact details and directing coordination with the Council Secretariat email; Shri. Mahesh Singarapu is named as an additional contact for clarifications.

Extension of filing deadline for Form CRA-4 permits filing without additional fees until the prescribed extended date.
The Ministry of Corporate Affairs has authorized an extension of the filing deadline for Form CRA-4 under the Companies (Cost Records and Audit) Amendment Rules, 2017, allowing companies with financial years commencing on or after 1 April 2016 to file without payment of additional fees until 31 December 2017; the measure is procedural, limited to waiver of additional fees and does not alter substantive compliance obligations.

IGST refund procedure requires accurate matching of GST returns and shipping bills to enable automated sanction.
Refunds of IGST on exports depend on accurate reconciliation between filed GST returns and Customs shipping bills: exporters must file GSTR-3B, complete Table 6A of GSTR-1, and ensure Shipping Bill details match GSTN entries to enable automatic sanctioning; unutilized input tax credit refunds require FORM GST RFD-01A submission with ARN and documentary evidence to the jurisdictional officer.