Customs notification on Bhutan-origin goods clarifies import treatment and directs importers to follow official guidance.
Notification under the Customs Act addresses treatment of goods of Bhutanese or Indian origin imported from Bhutan into India and presents operative customs measures; the Government issued Notification No. 40/2017-Customs for guidance, directing importers, clearing agents and the trading public to consult the official notification as authoritative instruction available via the Department of Revenue and the central board of excise and customs website.

Customs amendment updates import compliance and procedural requirements via notification, directing importers and clearing agents to comply.
Notification No. 39/2017 amends the operation of subsection (1) of Section 25 of the Customs Act, 1962 and is circulated for guidance to importers, clearing agents and the trading public; the amended text is made available on the central tax authority's website and the local customs office issues this public notice to inform stakeholders to consult the notification and comply with the revised customs processing requirements.

Customs duty on cost of repair notification clarifies applicability and compliance requirements for importers and agents.
Customs duty treatment of costs for repair of imported goods is clarified by a government notification under the Customs Act, providing guidance to importers, clearing agents and the trading public on attribution of repair costs for customs valuation and associated duty implications, and directing stakeholders to the official customs website for the full text.

Customs notification on classification of medals and decorations clarifies import treatment and guidance for traders.
Notification No. 37/2017 Customs addresses the classification of medals and decorations (including medal ribbons) for import purposes and advises importers, clearing agents and the trade to consult the enclosed notification and the official website for guidance on tariff classification and customs treatment.

Personal use import provision clarified by Notification No.36/2017-Customs, directing importers to follow specified compliance guidance.
Notification publishes Notification No.36/2017-Customs under the Customs Act addressing articles for the personal use, wear or consumption of the Vice President or his family; importers, clearing agents and the trading public are directed to consult the notification for procedural and compliance guidance, available on the central customs website.

Customs exemption for aviation turbine fuel in aircraft tanks extends to specified carriers and defence force under notification.
Exemption under the Customs Act is extended to Aviation Turbine Fuel carried in aircraft tanks by specified operators pursuant to a central government notification invoking Section 25(1); the notice communicates that the Department of Revenue's notification sets the operative scope of the exemption and is issued for the guidance of importers, clearing agents and the trading public.

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.