Proper officer designation for registration and composition levy assigns specific Central Tax cadres to listed CGST provisions.
Designation of specific Central Tax officers as proper officers for registration and composition levy functions under the CGST/IGST statutes: Assistant or Deputy Commissioners and Assistant or Deputy Directors are assigned a listed set of sections and rules, and Superintendents of Central Tax are assigned a separate listed set of sections and rules, with the mapping set out in the notice and dissemination requested to trade associations.

Proper officer appointments assign Central Tax ranks responsibility for GST registration and composition levy administration.
The Board assigns designated ranks of Central Tax officers as the proper officer for specified sections, sub sections and rules of the Central Goods and Services Tax Act, 2017 and accompanying rules, allocating administrative responsibility for registration, composition levy and related procedural enforcement to Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner; Superintendent and Inspector of Central Tax.

Continuity bond requirement clarified: existing B-17 bond accepted and transitional import procedures for EOUs under GST defined.
The Board confirms that the B-17 bond will satisfy the continuity bond requirement under the IGCR Rules, units may submit and amend estimated import quantities and values for periods shorter than a year and may use Procurement Certificates during the transitional period; inter unit transfers are invoiced with GST but without customs duty at transfer, with the supplier endorsing duty exemption and the recipient accountable for basic customs duty upon clearance to DTA, and Procurement Certificates are not required for such transfers.

Duty drawback processing shift: Customs offices now handle DTA-to-SEZ supplier claims and brand rate fixation, replacing Central Excise.
Processing and payment of duty drawback claims for supplies by DTA units to SEZ units/developers, and fixation of brand rates if required, shall be undertaken by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for fresh claims filed from 1.7.2017; pending claims up to 30.6.2017 shall be transferred from Central Excise commissionerates to the jurisdictional Customs offices, with Central Excise continuing Customs functions until Customs commissionerates are notified.

Rebate of State Levies on garment and textile exports revised; new ROSL rates apply to exports with LET order dates from July.
Revised Rebate of State Levies (ROSL) rates for garment and textile made up exports apply to shipments with LET Export Order dates on or after 1 July 2017; the notification prescribes separate ROSL rates for standard claims and for Advance Authorization-All Industry Rates (AA AIR) combinations, and Customs has directed exporters and brokers to implement the revised schedules and report any difficulties to the department.

Continuity bond recognition: B-17 bond suffices and inter-unit transfers proceed by invoice with GST, recipient liable for customs duty on DTA clearance.
The B-17 running bond satisfies the continuity bond requirement under the IGCR rules; estimated import forecasts under Rule 5(1)(a) may cover up to one year but can be for shorter periods and amended; transitional option until 31-07-2017 to use Rule 5 or procurement certificates; inter-unit transfers are by invoice with GST, no customs duty on transfer, supplier must endorse customs duty exemption availed, and recipient is liable for basic customs duty when goods or finished goods are cleared into DTA.

Allocation of charges assigns zonal and directorate supervisory responsibilities to board members after appointments.
Allocation of charges among Members designates supervisory responsibility for specified zones, commissioners and directorates. Members receive distinct portfolios: Member (Customs) supervises Mumbai/Pune commissioners and export, valuation, safeguards, logistics, international customs and related directorates; Member (Adm) oversees Delhi/regional commissioners and NACIN, Vigilance, HRD and Taxpayer Services; Member (GST) supervises Kolkata/regional commissioners and the Directorate General of Goods & Services Tax; Member (Budget) covers principal commissioners in specified regions; Member (IT) manages Bengaluru/Chennai commissioners and the Directorate General of Systems & Data Management; Member (Central Excise, Service Tax and Legal) handles Ahmedabad/Vadodara commissioners, appellate and legal bodies and audit; Chairman retains oversight and central intelligence and analytics directorates.

GST migration data submission deadline governs updated PAN records and provisional ID creation for registered traders.
Timely transmission of updated PAN data was required for GST migration and provisional ID generation for registered traders in Uttar Pradesh. The assessing officers were directed to compile and send, in the prescribed Excel format and by the specified e-mail address, particulars of traders whose Provisional ID and password had been allotted on an incorrect PAN, as well as traders who had not received any Provisional ID because the PAN was not correct. No further data was to be accepted after the stated deadline for Provisional ID creation.

Custodianship extension permits Air India to hold transshipment cargo for specified flights under existing public notice conditions.
Extension of custodianship granted to M/S Air India Ltd. to handle import cargo/goods meant for transshipment to various Customs Airports and export cargo/goods meant for transshipment to designated gateway airports for flights operated by M/S Air India Ltd. from CSI Airport, Mumbai, exercised under Sections 8(a), 45(1) and 141(2) of the Customs Act, 1962; all other terms of Public Notice No. 13/2014 remain unchanged.

Custodianship extension to Air India Air Transport Services Ltd preserves custody of specified Air Cargo Complex modules and warehouses.
Under Customs Act authority, custodianship is extended to M/S Air India Air Transport Services Ltd for Module-I (Export Shed), Module-III (Heavy Shed and Light Shed), the ETV warehouse and the APEDA Shed at the Air Cargo Complex, Mumbai, as an addendum that preserves all other terms and conditions of Public Notice No. 04/2015.

Exclusion of GST from TDS base clarified - TDS applies to amounts excluding separately indicated GST components.
Where the component of GST on services is separately indicated in the agreement or invoice, TDS under Chapter XVII B shall be computed on the amount payable excluding that GST component; GST for this purpose includes IGST, CGST, SGST and UTGST. References to 'service tax' in contracts made prior to the tax regime change shall be treated as references to GST on services for the post-changeover period until the contract expires.

Letter of Undertaking for zero-rated exports secures tax exemption conditional on timely export and payment obligations if conditions fail.
Clarifies that exporters opting to make zero-rated supplies without payment of integrated tax must furnish FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, remain bound to pay tax with interest if export conditions are unmet, and that eligibility for LUT, bond requirements, bank guarantee conditions, validity periods, manual submission procedures until the portal is available, and continuous review of bond sufficiency are governed by rule 96A and related GST provisions.

Authority for Advance Ruling established for Union Territory to determine GST and UTGST questions and receive applications.
Constitution of an Authority for Advance Ruling for the Union Territory of Daman & Diu has been effected, comprising one Central GST member and one Union Territory GST member, with office located in Vapi. An Appellate Authority has been nominated consisting of the Chief Commissioner of central tax and the Commissioner of Union Territory tax. Nominations of specific officers as members are forwarded, requests for independent office space and staff are made, and pending advance ruling applications have been transmitted to the nominated members for decision.

GST facilitation: Range and Divisional offices serve as GST Seva Kendras with officer contacts for taxpayer assistance.
Range and Divisional offices of the Central GST Commissionerate, Daman, are designated as GST Seva Kendra to advise and assist taxpayers on GST implementation; contact numbers of Joint/Additional Commissioners responsible for divisions are published for direct assistance. If issues remain unresolved, taxpayers may escalate to the Commissioner by provided telephone or mobile numbers. Trade associations and Regional Advisory Committee members are requested to circulate the notice among their constituents.

Continuity bond compliance: B 17 bond accepted and inter unit transfers allowed on invoice with GST, duty payable on DTA clearance.
The notice confirms that a B-17 running bond meets the continuity bond requirement under the Import of Goods at Concessional Rate of Duty Rules, 2017; estimated import quantity/value information under Rule 5(1)(a) may be provided for periods up to one year, for shorter periods, and may be amended; during the transitional period units may follow Rule 5 procedure or use procurement certificates; inter-unit transfers occur on invoice with GST, without immediate customs duty payment, supplier endorsement of duty exemption must be made, and recipient units are liable to pay basic customs duty when goods or finished products enter the domestic tariff area.

Nagaland GST Rules issuance: State notified rules, amendments and notifications to implement GST and guide transitional rollout.
Issuance of the Nagaland GST Rules 2017 and a sequence of amendment rules, notifications and a transitional circular are notified by the Finance Department, each identified by file reference and date, to effectuate State-level administration and implementation of the goods and services tax regime.

Concessional interstate procurement of specified petroleum, gas and alcohol allowed if registration certifies use for resale, manufacture, telecom or power.
Interstate supplies of the six newly defined specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor-may receive concessional tax treatment under Central Sales Tax Sections 8(1) and 8(3)(b) when the purchaser's registration certificate specifies authorised use for resale, sale after manufacture/processing, telecommunication network use, mining, or electricity/power production or distribution; officers are instructed to enforce compliance with these conditions.

Lost or stolen import declaration papers and O.C. stamps are declared invalid under Uttar Pradesh VAT procedure.
Under the powers conferred on the Commissioner, Commercial Tax, Uttar Pradesh, by Rule 56, the Additional Commissioner (Law) declares, with immediate effect, the import declaration papers and O.C. stamps listed in the circular as invalid on account of information received that they were lost, stolen, or destroyed. The notice records the affected traders, their addresses, the number of forms involved, and the series and serial numbers of the declaration papers or stamps covered by the declaration.

TDS on works contracts: pre-July payments governed by KVAT TDS; GST TDS framework presently suspended pending notification.
Payments made after 01-07-2017 for works contracts executed on or before 30-06-2017 remain subject to KVAT TDS: sale under a works contract is a deemed sale and specified government and notified bodies must deduct tax at the KVAT-prescribed rate or an amount equivalent to tax payable as permitted by the prescribed authority. For contracts executed from 01-07-2017, GST envisages TDS by government and notified persons with separate State and Central components, but the TDS provision under GST is presently suspended until formally brought into force.

Disclosure of divergence in asset classification: banks must report RBI-identified NPA and provisioning divergences in annual filings.
Banks with listed specified securities must disclose material divergences between their published asset classification and provisioning and RBI assessments when additional provisioning requirements or additional Gross NPAs identified by RBI exceed prescribed proportions of published reference-period figures; disclosures must follow the RBI-prescribed format and be annexed to the annual financial results filed with stock exchanges and included in the Notes to Accounts of the ensuing annual financial statements.