Composition scheme under GST: eligible small taxpayers pay fixed quarterly percentage of in state turnover and follow simplified filings.
The memorandum explains the composition levy under section 10 and related rules: eligible small taxpayers (turnover below the statutory threshold) may elect composition and pay prescribed percentage rates on in state turnover (manufacturers 2%, restaurants 5%, other suppliers 1%), cannot collect tax from recipients, and are ineligible for input tax credit. It sets out filing and payment obligations (quarterly FORM GSTR-4 and annual FORM GSTR-9A; payment by 18th after quarter), procedures for opting/withdrawal (forms CMP-01/CMP-02/CMP-04), transitional ITC adjustments (ITC-01/ITC-03), and migration steps for previously registered dealers to obtain GST registration via REG-26/REG-06.

Bond or Letter of Undertaking for export without integrated tax: manual acceptance allowed; bank guarantee may depend on exporter history.
Requirement to furnish a Bond or Letter of Undertaking under Rule 96A in FORM GST RFD-11 for exports without payment of integrated tax. Until portal functionality is available, the Bond/LUT may be submitted manually to the jurisdictional Deputy/Assistant Commissioner. Jurisdictional officers must accept and record the Bond/LUT, issue the prescribed acknowledgement, and require exporters to submit export details and supporting documents. The Joint Commissioner (Adm.) may require a bank guarantee based on exporter track record or accept bond without guarantee.

Exemption from late filing charges for bill of entry due to system instability; waivers require evidence of attempted ICEGATE submission.
A temporary exemption from amendment fees and late filing charges for Bills of Entry is granted due to ICES/ICEGATE instability after GST implementation; affected consignments within the specified post-implementation period will not be charged provided Customs Brokers or importers submit evidence of attempted ICEGATE submission with no positive acknowledgement, and waiver requests will be dealt with on merits by the respective DC/AC.

Harassment complaint mechanism enables taxpayers to report officer misconduct and illegal demand for redress during office hours.
Establishes a GST Complaint Cell in the Bhopal Zone to receive reports of officer harassment and demands for illegal consideration from taxpayers and trade bodies. Complainants are instructed to contact listed officials at the provided landline numbers during office hours (09:30-18:00) on working days for redressal.

Tax effect computation revised to include adjustments for income under MAT and alternate minimum provisions in appeals.
Where income is computed under minimum alternative tax regimes, the tax effect for appellate monetary-limit purposes is to be calculated as the sum of: (A) the difference between total income assessed under general provisions and the hypothetical total income if disputed general-provision issues were eliminated; and (B) the difference between total income assessed under the alternative tax provisions and the hypothetical total income if disputed alternative-provision issues were eliminated. A disputed item treated under both sets of provisions must not be deducted twice in the alternative-provisions component.

Drawback processing shifted to Customs jurisdiction for DTA-to-SEZ supplies; local Commissioner to process claims and fix brand rates.
Drawback claims by DTA suppliers for supplies to SEZ units/developers accompanied by a disclaimer shall be processed and paid, and brand rates fixed if required, by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for all claims filed from 1.7.2017. Pending claims filed up to 30.6.2017 shall be transferred from Central Excise formations to the appropriate Customs office. Central Excise commissionerates will continue to discharge Customs functions under the Drawback Rules, 1995 until Customs commissionerates are notified and become functional.

Drawback transition rules permit composite AIR claims but bar simultaneous GST credit or IGST refund for exported goods.
Amendments permit a transitional allowance to claim existing composite All Industry Rates of duty drawback and brand rates subject to conditions that bar simultaneous claim of composite drawback and GST benefits (input tax credit, IGST refund, or carry-forward of Cenvat credit); exporters must furnish prescribed declarations. Revisions to AIRs adjust rates, caps, and tariff classifications for various goods. Administrative responsibility for fixation of brand rates and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements for existing Central Excise commissionerates.

Exports without integrated tax require bond or LUT; eligibility, running bond, bank guarantee and acceptance procedures clarified.
Registered persons exporting without payment of integrated tax must furnish a bond in FORM CST RFD-11 or, if eligible under Notification No.16/2017, a Letter of Undertaking. Exporters required to furnish a bond shall maintain a running bond covering estimated tax liability and provide additional bond if liabilities exceed the bond amount. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed fifteen percent of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the jurisdictional Deputy/Assistant Commissioner at the exporter's principal place of business.

Brand rate fixation under GST: Customs commissionerates now handle applications while safeguarding against dual GST credit claims.
Fixation of Brand rate drawback is reallocated to the Customs Commissionerate with jurisdiction over the place of export; exporters may claim AIR or Brand rate during the GST transition subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring Cenvat carry-forward. Applications filed before the transition will be transferred to Customs with exporter choice when multiple export locations exist, and Central Excise formations will discharge Customs functions until Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess: re-exporters must obtain certification to prevent dual benefit.
Drawback entitlement on re-exported goods is expanded to refund integrated tax and compensation cess in addition to basic customs duty; exporters must obtain a jurisdictional Central/State/UT tax officer's certificate confirming no credit or refund of the integrated tax or compensation cess has been availed or claimed, to prevent double benefit, while other existing drawback instructions continue to apply.

Lost import declaration forms and O.C. stamps are notified and declared invalid under Uttar Pradesh VAT rules.
Import declaration papers and O.C. stamps reported as lost, stolen, or destroyed are published and declared invalid with immediate effect under Rule 56 of the Uttar Pradesh VAT Rules, 2008. The notice records the Commissioner's power to notify such documents and identifies the relevant office, form type, and serial range for the cancelled forms.

Designation of officers under GST: MVAT officers mapped to GST roles; use respective MVAT or GST titles.
Officers who served under the Maharashtra Value Added Tax framework are appointed to corresponding positions for GST purposes by government notification, with a direct mapping of MVAT designations to MGST designations (for example, Commissioner of Sales Tax to Commissioner of State Tax). Officers must use MVAT titles when functioning under the MVAT framework and the corresponding MGST titles when performing duties under the MGST regime.

Zero rated supply: exporters may furnish bond/LUT to avoid IGST payment and claim refunds, accepted by state tax officers.
A registered person making zero rated supply may export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit; the exporter must furnish, prior to export, a bond/LUT binding to pay tax with interest if goods are not exported or export proceeds are not received within specified statutory periods. The State will accept bond/LUT at the jurisdictional Assistant Commissioner/Local GST Office/Commercial Tax Officer or Sub GST Office until taxpayers are administratively assigned to Central or State authorities.

Review committee constitution establishes two-commissioner panels for appellate review under central excise and service tax law.
The Board constitutes two-member Review Committees of Commissioners to perform review functions under the Central Excise Act and the Finance Act for each Commissioner (Appeals) jurisdiction, specifying in a table the two Commissioners who will form the Committee for each appeals area and clarifying that "Commissioner" includes "Principal Commissioner" where applicable.

Review committees established: paired Commissioners assigned to conduct territorial reviews under the Customs statutory review mechanism.
The Board constitutes two-Commissioner Review Committees for each Commissioner of Central Excise and Service Tax (Appeals) jurisdiction to implement the statutory review mechanism under the Customs law, mapping paired Commissioners to specified territorial commissionerates; "Commissioner" includes Principal Commissioners and includes Central Excise Commissioners empowered to act as Customs Commissioners under earlier notification.

Review committee constitution assigns paired Chief Commissioners to exercise statutory excise and service tax review across designated territories.
Constitutes standing review committees each of two Chief Commissioners to exercise statutory review functions under the Central Excise and Finance Acts for specified territorial jurisdictions, with a detailed table mapping paired Chief Commissioners to administrative divisions. The order provides that "Chief Commissioner" includes "Principal Chief Commissioner" where applicable and that Chief Commissioners of Central Excise includes notified Chief Commissioners of Customs, aligning committee composition and territorial allocation with prior notifications.

Constitution of Review Committees pairs Chief Commissioners to review specified customs jurisdictions under section 129D framework.
The Central Board of Excise and Customs constitutes Review Committees of two Chief Commissioners, designated in the Table, to exercise review functions for areas within the jurisdiction of the Principal Commissioner or Commissioners specified, pursuant to sub-section (1B) of section 129A read with the cited notifications, for purposes of sub-section (1) of section 129D; the Table pairs Commissioners with defined zones and Commissionerates and includes explanatory provisions on inclusion of Principal Chief Commissioners and Central Excise Chief Commissioners.

Non availment of input tax credit: duty drawback allowed in transition only when no GST credit or refund is claimed.
Continuation of duty drawback during the GST transition is permitted only if exporters do not claim input tax credit of CGST/IGST, do not claim refund of IGST on exported goods, and do not carry forward CENVAT credit; a declaration by the exporter and a certificate from the jurisdictional GST officer are required. "When Cenvat facility has not been availed" means the exporter must declare non availment to the satisfaction of the relevant Customs or Central Excise officer and, for exports under bond or rebate, produce a superintendent's certificate, with certain exempt products excluded.

Bond or Letter of Undertaking requirements for duty free exports clarified; running bonds, bank guarantee limits, and LUT validity specified.
Clarifies that exports without payment of integrated tax require either a Bond in FORM GST RFD 11 for non eligible exporters or a Letter of Undertaking in FORM GST 11 for eligible exporters; the bond may be a running bond covering estimated export tax liability and additional bonds must be furnished if liabilities exceed the bond amount. Jurisdictional Commissioners may require bank guarantees based on exporter track record, generally limited in amount, and LUTs are valid for twelve months with acceptance by the Deputy/Assistant Commissioner of the exporter's principal place of business.

GSTIN requirement clarified: GSTIN not mandatory where registration not required; PAN may be used and shipments not to be detained.
Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities.