GST portal challan generation streamlines penalty deposit for registered and unregistered persons under mobile squad action.
Challan generation and penalty deposit under section 129 for mobile squad action are to be handled through the GST portal, with different procedures depending on whether the depositor is registered or unregistered. Registered persons may deposit through the portal after challan generation, while unregistered persons are to use the GSTN portal and a nominated assessing officer in each division. Officers may generate challans through the Payments option and Create Challan facility by entering GSTIN or Temporary ID and completing the relevant tax liability fields.

Cancellation of BG/LUT contingent on export verification-selected Advance Licence holders must submit prescribed documents for verification.
Cancellation of bonds or bank guarantees furnished under Advance Licence is contingent on export verification or documentary scrutiny; selected licence holders must furnish documents per Annexure to Public Notice No.11/2011 to the DEEC Monitoring Cell at JNCH by the prescribed deadline to enable verification and consequent cancellation of BG/LUT. The notice categorises cases into those selected for verification, those prescribed by DGFT for verification, and those accepted without verification, and lists the specific Advance Licence holders in each category.

Extension of time for FORM GST TRAN-1 filing prolongs the GST transitional compliance deadline under state rules.
Extension of the time limit for submission of FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Services Tax Rules, 2017 extends the statutory compliance timeline for furnishing transitional declarations; the order invokes the rule-making power read with the enabling provision in the Act and supersedes an earlier office order to the extent inconsistent, preserving prior completed actions.

Extension of time for Form GST TRAN-1 filings; supersedes prior order and clarifies the filing period for transitional declarations.
Extension of the statutory time limit is granted for submission of the transitional declaration in Form GST TRAN-1 under the Jharkhand GST Rules by exercise of powers under the GST Act; the order extends the filing window, expressly supersedes the prior administrative order, and preserves actions or omissions completed before such supersession.

One-time EPCG condonation: RAs may accept late EO and installation submissions on additional fees subject to conditions.
One-time relaxations allow Regional Authorities to condone late requests for block-wise EO extensions and EOP extensions, and to accept delayed installation certificates for EPCG authorizations on payment of an additional composition fee or penalty of Rs.5000 per authorization, subject to documentation (including installation certificate), exclusions for cases under investigation or already rejected, eligibility limited to authorizations issued from a specified cutoff, and receipt of requests by the RA on or before 31 March 2018, with all other FTP and HBP conditions remaining applicable.

Export Obligation extension permitted for legacy advance authorisations subject to composition fees and procedural filing by exporters.
Onetime relief permits clubbing of legacy Advance Licences/Authorisations by filing ANF-4C with the Regional Authority for processing under Handbook of Procedures; clubbing is prohibited where misrepresentation, fraud, EODC/redemption letters, or adjudication orders exist. A onetime extension of Export Obligation periods for specified legacy authorisations is allowed: exports within the initial EO may be regularised without composition fee except in limited categories, while exports beyond the initial term may be regularised on payment of prescribed composition fees calculated on FOB value. All applications must be filed with the RA by the stated deadline and shipping bills must reference the relevant authorisation.

IGST refunds: exporters must correct GSTR1, file required tables and ensure EGM and bank validation to obtain refunds
Refunds of IGST under Rule 96 require matching export documentation: exporters must amend GSTR 1 (use Table 9A) where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match shipping bills, file Gateway or supplementary EGM online for ICDs and ports so the 'exported out of India' condition is met, and correct bank account details in the EDI system to obtain PFMS validation. For August exports, exporters must populate Table 6A for Zero Rated Supplies to enable refund sanctioning.

GST registration requirement for suppliers to government bars supplies without GSTIN and mandates rejection of non-compliant proposals.
Supplies of goods, services or works contracts to Government Departments at or above the specified value threshold must be made only by suppliers possessing a valid GSTIN; proposals lacking the required GSTIN will be summarily rejected by the Finance Department when considering release of Drawal Authorities.

Engineer competence requirement: Chartered Engineers must certify nexus and anticipated wastage within their domain of competence for EPCG.
EPCG authorisations shall be issued on the basis of a nexus certificate from an Independent Chartered Engineer submitted in Appendix 5A; the Engineer must certify any reasonable wastage anticipated at installation for inclusion in the authorisation's condition sheet and must act only within the domain of his/her competence. Appendix 5A is amended to add an affirmation that the Engineer has necessary competence in the relevant field.

Anti-profiteering jurisdiction: Lakshadweep applications to be handled centrally and forwarded to Kerala Standing Committee via nodal Chief Commissioner.
Because Lakshadweep is a Union Territory without a legislature and thus not a State under the CGST Act, it cannot have a State Level Screening Committee under Rule 123(2); anti-profiteering applications from Lakshadweep will be received by the jurisdictional Chief Commissioner acting as Nodal Officer and forwarded with prima facie views to the Kerala Standing Committee on Anti-Profiteering for examination.

Refund jurisdiction shift: Customs authorities now process SEZ unit refund claims with prescribed procedural safeguards.
Insertion of Rule 47(5) directs that refund, demand, adjudication, review and appeal concerning SEZ authorised operations and related transactions be processed by jurisdictional Customs, Central Excise, Service Tax or GST authorities under the respective Acts; CBEC clarifies prospective application. SEZ units must file refund claims with the Deputy/Assistant Commissioner (Policy/Technical) who may seek Development Commissioner comments within two weeks and must issue a speaking order when sanctioning refunds. Pending claims in order on limitation and merit are to be processed by Customs, and interest is based on the date the jurisdictional field formation receives the claim. The SAD Refund Section at ACC Sahar will handle such claims.

IGST refund on exports: exporters must file the specified table in GSTR1 and verify shipping bills to enable sanction.
Exporters must populate the designated table in GSTR 1 to declare zero rated supplies so refunds of IGST on exported goods can be sanctioned; GSTN has provided a utility for this filing and exporters should reconcile shipping bill data via ICEGATE to avoid filing errors that previously hindered disbursal.

Single point check at port gate shifts terminal verification to Gate I, imposing seal and transit responsibilities on operators.
Single Point Check at Gate I centralises verification of import transhipment containers: Preventive Officers at Gate I will verify container details, record pass out time in the gate system and on the gate pass, and continue checks from O Yard/UB/open bay. Steamer agents and terminal operators are responsible for ensuring intact load port seals before terminal exit and must reseal with the shipping line's OTS and record details where seals are missing or tampered. Containers selected for scanning shall be diverted to the CSD division.

Authority for Advance Ruling constituted in Tamil Nadu under GST Act; state AAR deemed to apply for CGST and stakeholders notified.
Constitution of the Authority for Advance Ruling in Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017 is communicated, naming the appointed members and their official designations. It further states that, under Section 96 of the CGST Act, the State Authority for Advance Ruling shall be deemed the Authority for Advance Ruling for CGST purposes, and directs Commissioners and trade bodies to circulate the notice to officers, assessees and members.

Delivery of import manifest: Entry inwards to be granted on pilot boarding report enabling earlier unloading of imported cargo.
Entry Inwards will be granted upon vessel reporting at the pilot station or pilot boarding as recorded by Port Control/VTS, based on automatic notification to the Customs Boarding Office and simultaneous intimation by shipping lines/agents; the Boarding Officer shall thereafter complete boarding formalities and address any discrepancies despite Entry Inwards having been granted.

Issuance of SMTPs: boarding section approval and manual SMTP procedures ensure rail-bound cargo movement without full vessel discharge.
Boarding Section is authorised to approve IGM numbers in ICES to enable automatic transmission of SMTPs and SMTPs shall be issued without awaiting full vessel discharge. If system failures prevent online SMTP generation or Entry Inward entry, the Boarding Officer must email CONCOR, the terminal operator and DC/AC (CMFC) with Entry Inward date and time and request manual SMTP, send an SMS to CONCOR, and ensure immediate on spot attendance to manual SMTP requests. Delays may be reported to DC/AC (CMFC). The Boarding Office must send a daily report to DC/AC (PG) with vessel, terminal, berthing, Entry Inward and communication details.

GST Council approved rate rationalisation, anti profiteering rule changes, appeal rules, refund procedures, and IT/return filing extensions.
The GST Council approved/rationalised multiple GST measures: noted revenue trends and IGST settlement issues; deemed ratified central notifications; amended Anti Profiteering Rules to centralise certain termination approvals; authorised Fitment Committee rate rationalisations shifting many 28% items to 18% and specific item exemptions/reductions (including khandsari sugar, fly ash aggregates, bamboo/cane furniture); cut job work rate for handicrafts to 5% with full ITC; approved appellate Rule 109A, manual filing provision for refunds/advance rulings, centralized UIN for diplomatic missions, re crediting of reversed late fees to tax heads, clarifications on processed agricultural products and IP transfer rates; extended return/FORM deadlines and directed IT/portal improvements and further committee examinations.

RFID e-sealing requirement: phased mandatory adoption for eligible exporters, noncompliance subject to standard risk-management treatment.
Prescribes implementation of RFID e sealing for full container loads sealed at approved premises under the self sealing procedure: eligible exporter classes include authorised self sealers, supervised sealers, AEOs, and other exporters upon permission. Intact RFID seals suffice to treat containers as officer sealed; tampered seals require examination and reversion to traditional sealing for further movement. Vendors must supply rugged handheld or fixed readers (with handheld support), provide applications exposing prescribed non editable data elements including seal read location, and transmit initial IEC buyer details to risk management.

Due date extension for GSTR filings alters generation windows for GSTR 2A and GSTR 1A and recipient action periods.
Due date extensions for FORM GSTR-1 and FORM GSTR-2 for July 2017 extend the generation windows for FORM GSTR-2A and FORM GSTR-1A. FORM GSTR-2A is available from 11 October 2017 as a read-only electronic record of supplier invoices for recipients, who must verify and act on those details before furnishing FORM GSTR-2 by 30 November 2017. Modifications by recipients in FORM GSTR-2 are communicated to suppliers via FORM GSTR-1A, which for July 2017 will be made available from 1 December to 6 December 2017 for supplier action.

Health certificate requirement for exported buffalo meat: only online certificates with QR code accepted, authenticity must be verified.
Only health certificates issued on-line through the Meat.Net system by designated State Veterinary Authorities, bearing a QR Code that provides processing-plant details, are to be accepted for export clearance of buffalo meat and offals; officers must verify the QR Code for authenticity and ensure consignments originate from APEDA-registered meat processing plants.