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PUBLIC NOTICE No. 20/2017 - 29-09-2017 Customs
Implementation of GST in Customs –24x7 Helpdesk at ACC
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GST implementation in customs: around the clock helpdesk established to assist trade with procedural and technical queries.
An around the clock helpdesk at the Air Cargo Complex is established to assist importers, exporters, customs brokers and trade members with GST roll out in Customs, covering Bill of Entry issues, shipping bill and GSTIN identification, export invoice/item queries, changes in drawback declarations, transitory provisions for bills of entry, levy and collection of IGST and other cesses, IGST rates, and miscellaneous procedural or technical matters; a team of named officials and ICEGATE channels are designated as 24x7 points of contact.
PUBLIC NOTICE NO. 118/2017 - 29-09-2017 Customs
Adjudication and Disposal of Parcels and Packets detained at PAS during the period 2003- March, 2017
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Parcels detained at Mumbai PAS since 2003 face adjudication and proposed confiscation; importers must show cause.
Proceedings initiated for ~5,122 parcels detained at PAS Mumbai (2003-31.03.2017); 4,975 parcels listed as prima facie liable for confiscation under section 111 Customs Act on grounds including obscene material, items requiring WPC licence, expired medicines (Form 12B), and arms/ammunition. Importers face penalty under section 112(a). Importers named in the annexure must show cause in writing or by personal appearance before the Assistant/Deputy Commissioner, PAS, Ballard Estate, Mumbai within 15 days; annexures are uploaded online and PAS contact details provided.
Order No. 4 - 29-09-2017 GST - States
Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
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Extension of deadline for composition scheme stock intimation under section 10; submission in FORM GST CMP-03 required.
The period for intimation of details of stock held immediately before the date from which the option to pay tax under section 10 is exercised, to be furnished in FORM GST CMP-03, is extended until 31st October, 2017 under sub rule (4) of rule 3 read with section 168 of the Tamil Nadu GST Act on the Council's recommendation.
Order No. 04/2017-MGST - 29-09-2017 GST - States
Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
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Intimation of stock details deadline extended for composition levy option; new final date set for FORM GST CMP-03 filings.
Extension of the time limit for furnishing particulars of stock held immediately before the date from which the option to pay tax under section 10 is exercised, when that option is communicated in FORM GST CMP-03, has been made by the Commissioner under the Maharashtra Goods and Services Tax Rules and Act to allow additional time for compliance with the intimation requirement for taxpayers opting for the composition levy.
Instruction No. 8/2017 - 29-09-2017 Income Tax
Conduct of Assessment Proceedings electronically in time-barring scrutiny cases- Order u/s 119 of the Income-tax Act, 1961
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Electronic conduct of time barring scrutiny assessments enables migration to e Proceeding with consent, opt out and procedural safeguards.
The Order under section 119 authorises migration and expanded use of the ITBA 'e Proceeding' facility for time barring scrutiny assessments, requiring electronic intimation or electronic consent for migration, permitting later opt out by the assessee, and preserving manual continuation for excluded categories. It prescribes electronic service of notices to the assessee's e Filing account, digital signing of departmental communications, restricted manual issuance only in exceptional circumstances, and defines closure and reopening rules for the e submission facility. Specific manual exceptions and record production protocols are identified.
GST Circular No. 02/2017 - 29-09-2017 GST - States
Submission of affidavit to forgo actionable claim or enforceable right in respect of a brand name.
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Affidavit mechanism for brand-name rights requires voluntary relinquishment declarations, registration, acknowledgement, and compliance monitoring for concessional GST treatment.
Persons packing unit-container goods bearing a brand name must file an affidavit voluntarily forgoing any actionable claim or enforceable right in that brand name before the jurisdictional Joint Commissioner of State Tax. The affidavit must state the brand name, related commodity, and pending brand-registration applications. Authorities must accept and register affidavits, issue acknowledgements, verify compliance with applicable conditions, and communicate accepted affidavit details to the jurisdictional proper officer for compliance monitoring.
F. No. 390/Review/49/2017-JC - 29-09-2017 Customs
Extension of time for Review by Review Committees of Chief Commissioners or Commissioners of Customs, Central Excise and Service Tax under Section 129D (3) of the Customs Act, 1962 and Section 35E (3) of the Central Excise Act, 1944 and Section 86 (3) of the Finance Act, 1994 - regd.
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Extension of review periods: Board requires timely, complete proposals and stated deadlines to permit committee constitution or extension.
The Board directs that complete proposals for constitution or reconstitution of Review Committees and any requests for extension of the review period must be submitted at least 21 days before the review deadline, that the last date for review be prominently indicated, and that suggestions for the committee composition be provided, to ensure timely issuance of Board orders and procedural compliance.
F. No. 14(85)/2011-LEI - S.O. 3207(E) - 29-09-2017 Indian Laws
Energy Efficient Induction Motors–Three Phase Squirrel Cage (Quality Control) Amendment Order, 2017
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Compliance deadline shift for energy efficient induction motors, with export specification exemption and seizure and penalty provisions.
Amendment defers the Order's commencement to 1st January, 2018; confirms that the Order does not apply to exports conforming to buyer required specifications; authorises entry, search and seizure of finished stock suspected of non conformity; and inserts a penalty provision deeming contraventions as violations of section 14 of the Bureau of Indian Standards Act, 1986, punishable under that Act.
F. 17(134) ACCT/GST/2017/2634 - 29-09-2017 GST - States
Corrigendum 2017/2634 of Circular No. 2/2017/2627 Dated 29 Sep 2017
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Tax treatment of branded goods now makes branded unit-container items taxable unless brand rights are voluntarily foregone and conditions met.
The corrigendum clarifies that goods put up in unit containers bearing a registered brand name or a brand name on which an actionable claim or enforceable right exists are taxable at 5%. It further provides that where any actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, the goods shall be exempted subject to the conditions specified in Annexure I.
28/2015-2020 - 29-09-2017 DGFT
Allocation of quantity for export of preferential quota sugar to EU under CXL - quota
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CXL concession sugar quota allocation permits exports under specified conditions, requiring Certificate of Origin and customs endorsement.
Allocation of a CXL concession preferential quota of 10,000 tons of white sugar for export to the EU for October 2017-September 2018. Exports are 'Free' subject to notified conditions and applicable export duty. Certificate of Origin must be issued by the Additional Director General of Foreign Trade, Mumbai, and the EUR form endorsed by Customs; reporting obligations under the relevant Notification must be followed.
16/2017-18 - 29-09-2017 VAT - Delhi
Filing of reconciliation return in form 9 for the year 2016-17
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Reconciliation return Form 9: filing deadline extended for dealers with interstate concessional sales or specified form deductions.
Extension of filing deadline for the reconciliation return in Form 9: dealers who made interstate sales at concessional rates against statutory Form C, stock transfers against Form F, sales against Form H to dealers outside Delhi, or claimed deductions based on E-I/E-II or I/J forms must file Form 9 online; dealers who did not make such transactions need not file the reconciliation return.
04/2017-GST - 29-09-2017 GST - States
Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
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Extension of time for intimation of stock details for composition levy enabling late filing of FORM GST CMP-03.
Extension granted of the statutory period for notifying inventory details by taxpayers opting for the composition levy under the GST framework. Taxpayers who choose to pay tax under the composition levy must intimate details of stock held on the day before the composition option takes effect by filing FORM GST CMP-03; the time limit for this intimation has been extended by the revenue authority on the Council's recommendation.
04/2017 - 29-09-2017 GST
Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
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Composition levy option: extension granted for filing stock-intimation in FORM GST CMP-03 until end of October.
Extension granted for submission of the intimation of details of stock held on the day before the date from which a taxpayer opts for the composition levy, to be filed in FORM GST CMP-03, with the deadline extended to 31 October 2017 under statutory authority on the Council's recommendation.
TRADE FACILITY NO. 10/2017 - 28-09-2017 Customs
Addressing the issues consequent to the introduction of Late Charges for delayed filing of Bill of Entry
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Late charges waiver permitted when delay due to system failures, subject to proper officer satisfaction and evidentiary proof.
Proper Officers may waive late charges for delayed Bills of Entry where delay is not attributable to the importer and there is sufficient cause, notably system failures. Applicants must submit evidence of filing attempts via ICEGATE-Job Numbers, screenshots or messages showing no ICES acknowledgement-and each request will be adjudicated on merits by the Additional or Joint Commissioner of Customs.
TRADE FACILITY NO. 09/2017 - 28-09-2017 Customs
Import of articles of food under 'the Food Safety and Standards (Import) Regulation, 2017' dated 09.03.2017
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Import of articles of food requires an FSSAI import licence or prescribed Form based declaration for specified exemptions.
Imports of articles of food require a mandatory import licence from the Central Licensing Authority and prior registration in the Food Import Clearance System; exemptions under Regulation 7 (personal use, R&D, 100% export/re export, trade fair display, sports events) require submission of prescribed declarations (Forms 7-11) to the proper officer before Out of Charge, certification of purpose and quantities, and obligations to re export or destroy unused items, with importers liable for any contraventions.
STANDING ORDER No.- 06 - 28-09-2017 Customs
Imports and Exports by SEZ units- verification of documents (BOE and S / Bill) filed on SEZ Online
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Document verification: mandate to authenticate SEZ unit BOE and Shipping Bills via QR code or SEZ Online EDI status before processing.
All Bills of Entry and Shipping Bills generated on SEZ Online must be authenticated before processing either by scanning the QR code on the printed document using the 'SEZ India' mobile app to display transaction details, or by entering the unique Request ID in the SEZ Online "EDI Status for BE/SB" to retrieve the transaction summary including Request ID, assessment date, BE/SB number and date, SEZ Port Code and Custom House Code.
PUBLIC NOTICE NO. 35/2017 - 28-09-2017 Customs
Implementing Electronic Sealing for containers by exporters under selfsealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017
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Electronic sealing for export containers: vendors must certify seals to ISO standard and meet data and reader integration requirements.
Vendors of RFID tamper proof one time bolt container seals must submit self attested manufacturer certificates demonstrating compliance with ISO high security seal standards to the Director (Customs), CBEC; approved vendors will be listed on the Board's website. Vendors must provide manufacturer linkage documentation, notify CBEC on supplier changes, incorporate prescribed data elements in web applications, capture Tag Identification (TID) and link exporter IEC at sale, and supply port/ICD reader availability information to enable customs integration.
FACILITY NOTICE NO. 122/2017 - 28-09-2017 Customs
Working of All Groups and Docks in JNCH on 30.09.2017
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Extended operational day for customs assessing groups enables trade facilitation and prevents cargo accumulation by allowing additional clearances.
All assessing groups and docks at Jawaharlal Nehru Custom House under NS I through V, including CEAC and the RMS Facilitation Cell, will operate on 30.09.2017 as an extended weekend working day. Importers, exporters, customs brokers and other stakeholders engaged in processing and clearance are directed to avail this facility for assessment and clearance of import and export cargo to facilitate trade and avoid cargo accumulation at ports and CFSs.
F. No. DIT(R)/BIFR/2017-18 - 28-09-2017 Income Tax
Lodging of tax arrear claims in respect of Corporate cases filed under IBC 2016 before NCLTs
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Tax arrear claims in insolvency proceedings must be lodged promptly via IBBI to preserve revenue recovery rights.
Directs Assessing Officers to identify corporates under IBC 2016 from the PAN Directory and IBBI public announcements, obtain Insolvency Professional/Liquidator contact details, and promptly lodge tax arrear claims with proof using the prescribed forms (Form B/Form C), submitting them by email or speed post; AOs must monitor IBBI updates and official email notifications, and give priority to cases with significant outstanding demands or those recommended for liquidation.
207/5/2017-Service Tax - 28-09-2017 Service Tax
Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017.
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Transitional input tax credit on reverse charge: record in ST 3, revise return within allowed window, then migrate via TRAN 1.
Transitional credit arising from payment of service tax on reverse charge after 30 June 2017 but by 5th/6th July 2017 must be declared in Part I of Form ST-3 at specified entries with linked Part H entries; if ST-3 was already filed the credit must be shown in a revised return filed within 45 days. ST-3 returns for the quarter to 30 June filed up to 31 August are deemed filed on 31 August to permit revision, after which details may be carried into Form GST TRAN-1. Non-ACES assessees required to pay service tax post conversion may use non assessee registration to remit tax.

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The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes

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Drawback rules limit drawback to customs and excise incidence and revise AIRs, claim suffixes and brand rate procedures.
The notification implements the Drawback Rules, 2017 and revised AIRs effective 1.10.2017, redefining drawback to exclude integrated tax and compensation ... Summary

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Acts Income Tax
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