Customs duty leviability clarified by notification; administrative guidance issued to importers, clearing agents, and traders.
Notification No.34/2017 Customs dated 30.06.2017 clarifies Customs duty leviability under the Customs Act and sets out the legal basis for assessment and collection of whole of the duty. Public Notice No.165/2017 dated 21.07.2017 from the Commissioner of Customs, Chennai II, circulates that central notification for the guidance of importers, clearing agents and the trading public and directs consultation of the departmental website for the full text.

Exemption for challenge cups and trophies extended to defence units under Customs notification; guidance issued to importers and agents.
Grant of exemption from customs duty for challenge cups and trophies awarded to defence units is effected by Notification No. 33/2017-Customs; the notification identifies such items as qualifying for duty exemption when imported and is issued for guidance to importers, clearing agents and the trading public and made available on the central board website.

Exemption for motion pictures, music and gaming software under Customs Notification enables duty-free treatment for recorded and printed formats.
Notification No. 30/2017-Customs, issued under the Customs Act, 1962 and operative via Section 25(1), exempts motion pictures, music and gaming software intended for use on gaming consoles when presented in printed or recorded form, and communicates that exemption to importers, clearing agents and the trading public with reference to the Department of Revenue publication and official website for implementation guidance.

Customs notification under Section 25(1) provides guidance to importers and clearing agents on Notification No.27/2017.
The public notice transmits Notification No.27/2017-Customs dated 30.06.2017 issued under the Customs Act, enclosing the notification for guidance to importers, clearing agents and the trading public and informing that the notification is available on the central customs website to inform procedural compliance and operational practice.

Customs exemption for imports under Duty Credit Certificates amended, altering Target Plus Scheme import treatment.
Amendment to the customs exemption framework modifies the prior notification that exempted imports against Duty Credit Certificates issued under the Target Plus Scheme, altering conditions under which such imported goods qualify for exemption; the government notification is circulated to importers, clearing agents and trade and is available on the customs website for guidance.

Assignment of Proper Officers under Assam GST Act clarifies delegated functions and enforcement powers across tax officer ranks.
Assignment of functions under the Assam Goods and Services Tax Act, 2017 designates specific state tax officer cadres as proper officers and allocates to each rank enumerated statutory and rule-based powers. The order itemises investigative, assessment, enforcement and procedural authorities-such as audit, scrutiny, detention, seizure, provisional attachment, acceptance of bonds/letters of undertaking and other compliance mechanisms-and notes where exercise of powers is subject to prior authorisation, approval or limitation to the role of an Authorised Officer.

Composition levy filing extension allows provisionally registered taxpayers additional time to submit FORM GST CMP-01.
The Commissioner of State Tax, Assam, exercising powers under sub rule (1) of rule 3 of the Assam Goods and Services Tax Rules, 2017, extends the period for filing intimation in FORM GST CMP-01 until the date specified in the order for persons granted provisional registration under the provisional registration provision of rule 24 who opt to pay tax under the composition scheme.

Extension of time for composition levy intimation: filing deadline under NGST Rules extended to 16 August.
Extension of time for filing intimation for composition levy: the period for submitting the intimation in FORM GST CMP-01 under sub-rule (1) of rule 3 of the Nagaland GST Rules, 2017 is extended until 16th August, 2017, by order issued under section 168 of the Nagaland GST Act, 2017.

Composition levy intimation period extended: filing in FORM GST CMP-01 permitted through August under statutory power.
An administrative order extends the time for filing the intimation for composition levy in FORM GST CMP-01 required by sub rule (1) of rule 3 of the Madhya Pradesh GST Rules, enabling eligible taxpayers to submit the prescribed form within the extended period under the statutory power conferred by the Act.

Extension of time for composition scheme intimation: filing deadline for FORM GST CMP-01 under rule 3 has been extended.
The Commissioner of State Tax, Rajasthan issued an order exercising statutory authority to extend the period for filing the intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Rajasthan GST Rules, 2017, thereby revising the filing deadline for taxpayers required to notify their option for the composition levy in the prescribed form.

Revenue audit objection procedure: mandated ITBA workflow, defined roles, timelines and escalation to reconcile C&AG observations.
Instruction No.7/2017 establishes SOPs for handling C&AG revenue-audit observations via ITBA and the C&AG portal, defining stages (Half Margin Note, LAR, SOF/Draft Para, ATN), roles (AO, Range head, PCIT, CIT(Audit), ADG(Audit)), categorisation of objections (factual/legal/mixed), timelines for replies and remedial action, and mandated MIS, ledger cards and accountability measures; unresolved disagreements are to be escalated through inter-departmental meetings and to ADG(Audit)/C&AG headquarters, with all operative reporting to be entered into ITBA.

Internal Audit framework mandates ITBA-driven risk selection and structured objection review with prescribed remedial timelines.
The instruction establishes a centralized Internal Audit framework under Pr.CCIT with CIT (Audit), JCIT (Audit), SAP and IAP units, mandates ITBA-based generation of auditable case lists and unique audit memos, prescribes risk-based selection using an Audit Potential Index (API), sets minimum annual audit point targets and weighting, requires categorisation and hierarchical examination of audit objections into major/minor and factual/legal/mixed with specified vetting and remedial timelines, and mandates MIS reporting, ledger cards and training to monitor performance and accountability.

Letter of Undertaking for zero-rated exports allows export without integrated tax subject to eligibility, bond and guarantee conditions.
Exporters may export zero-rated supplies without payment of integrated tax by furnishing a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 under rule 96A; LUT eligibility is limited to status holders or exporters meeting minimum foreign inward remittance criteria and without specified prosecutions. LUTs are valid twelve months and must be furnished in duplicate; others must provide a running bond covering estimated tax liability, with bank guarantees required or waived at the Commissioner's discretion, and manual submission permitted until the online module is available.

Continuity bond acceptance: B-17 bond satisfies continuity requirement; import estimates amendable and inter-unit transfers taxed under GST.
The B-17 general-purpose running bond satisfies the continuity bond requirement under the Import of Goods at Concessional Rate of Duty Rules, 2017; estimated import quantities and values are to be provided for up to one year but may be submitted for shorter periods and amended as needed; during the transitional phase units may use Rule 5 procedure or procurement certificates; inter-unit transfers are invoiced with GST, without immediate customs duty, with suppliers endorsing any customs exemption and recipients liable to pay basic customs duty when goods or finished products are cleared to the domestic tariff area.

Tax Deduction at Source applies to payments for pre-GST works contracts where goods were deemed transferred before GST commencement.
Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017.

Export bonds for IGST-free shipments: running bonds and limited bank guarantees streamline exporter compliance.
Export consignments without integrated tax require a bond or Letter of Undertaking in FORM GST RFD-11; exporters not eligible under the notification must furnish a bond on applicable non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability and must be topped up if insufficient. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed 15% of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the Deputy/Assistant Commissioner having jurisdiction over the exporter's principal place of business.

Composition levy intimation extension: filing in FORM GST CMP-01 allowed until the extended deadline under statutory authority.
An extension under section 168 authorises taxpayers to file the prescribed FORM GST CMP-01 to opt for the composition levy as required by sub rule (1) of the West Bengal GST Rules; the Commissioner of State Tax, West Bengal, has directed that the period for filing such intimation is extended to the new final date specified in the order.

Composition levy intimation deadline extended, permitting filing of FORM GST CMP-01 under CGST Rules to comply with procedure.
The Board, exercising powers under section 168 of the Central Goods and Services Tax Act, 2017, extended the period for filing an intimation to opt for the composition levy under sub rule (1) of rule 3 of the CGST Rules, 2017, allowing intimation in FORM GST CMP-01 to be filed within the period specified by the Order No. 01/2017-GST dated 21 July 2017.

Extension of filing period for composition levy intimation under state GST rules; submit via FORM GST CMP-01 by new deadline.
The Commissioner of State Tax, Gujarat, under section 168 of the Gujarat Goods and Services Tax Act, 2017, has extended the period for filing the intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Gujarat Goods and Services Tax Rules, 2017 to a later specified date.

Amendment of Bill of Entry: delegation under Section 149 assigns post clearance duties to DC/AC and pre clearance duties to Superintendents.
Amendment reallocates proper officer duties under Section 149 for Bill of Entry amendments: Deputy/Assistant Commissioners act as proper officers for amendments after grant of clearance orders, while Superintendents of Customs or Appraisers act as proper officers for amendments before grant of clearance orders. Officers must implement the amended notification and treat the Public Notice as a standing order, with implementation difficulties to be reported to the Deputy/Assistant Commissioner in charge of Appraising Main (Import).