Place of importation definition narrows included costs in customs valuation; domestic trans shipment and certain handling charges excluded.
The amendment defines place of importation as the customs station where goods are cleared for home consumption or removed to a warehouse, limiting includable costs to those incurred up to that place. Loading, unloading and handling charges relating to delivery at the place of importation are excluded from CIF; only charges incurred to deliver goods to the place of importation are included. The Rules also permit apportionment of freight and insurance where only combined FOB-plus-freight or FOB-plus-insurance values are known, and exclude domestic trans shipment costs from the transaction value to ensure consistent treatment across transport modes.

EGM filing compliance required: electronic closure and amendments in EDI, non-compliance attracts penalties.
Stakeholders must regularise and electronically file and close pending Export General Manifests in the Indian Customs EDI system, use Supplementary EGMs or EGM amendments for completed exports, and ensure correct Local EGM Train/Truck Summaries for ICD shipping bills. Failure to comply will attract penal action under Section 117, and the statutory obligation to file rests with the master or authorised agent under Section 41; manual gateway filing is to be discontinued except in exceptional cases.

Exporters must adopt RFID e seals for FCLs with phased mandatory dates and vendor data and reader obligations.
Mandatory implementation of RFID e seals for full container load exports under the self sealing framework applies to eligible exporters (existing self sealers, those entitled by supervised sealing, AEOs, and others upon permission and GST compliance). FCLs arriving with prescribed RFID e seals are equivalent to officer sealed containers unless tamper or intelligence indicates inspection. Vendors must provide rugged fixed and handheld readers, a searchable desktop application within 30 days, transmit initial purchaser IEC details to risk management, ensure data is non editable, and capture seal read locations. A phased mandatory rollout begins 8 Nov and completes in stages by 20 Nov and thereafter.

De-notification of Customs area removes customs handling status for part of a Container Freight Station, effective by public notice.
The Commissioner of Customs has exercised denotification powers under the Customs Act to exclude specified covered and open areas of the Container Freight Station, Virugambakkam from the notified customs area at the occupier's request, thereby removing those portions from customs examination and cargo handling obligations while retaining the remainder as a notified customs area; the denotification is effective from the stated date and communicated by Public Notice to stakeholders.

IGST refund on exports: ensure shipping bill, EGM and valid GSTR 3 for electronic credit to applicant bank account.
Refund of IGST on exports is effected by deeming the Shipping Bill an application once the EGM is filed and a valid GSTR 3 return submitted; the Customs system electronically credits the IGST paid to the bank account in the applicant's GST registration after matching Shipping Bill data with Table 6A of GSTR I and PFMS bank validation. Exporters must ensure timely, accurate EGM filings, correct Table 6A reporting (with GSTN utility provisionally available), prompt GSTR 3 filing, and alignment of bank account details between Customs and GST registration.

Extension of time for FORM GST TRAN-1 submission granted under applicable GST provisions, extending the filing deadline.
The Chief Commissioner, exercising powers under the Tripura State GST Rules read with the enabling Act and on the Council's recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 and supersedes the prior order of 26th September, 2017, thereby permitting submission of TRAN-1 within the newly specified extended timeframe.

Extension of time for FORM GST TRAN-1 submissions; deadline extended under rule 120A read with section 168.
Extension of time granted for submission of Form GST TRAN-1 under the Tripura State Goods and Services Tax Rules, the Chief Commissioner, read with the Act and on Council recommendations, has extended the period for filing the TRAN-1 declaration and superseded the prior order dated 26th September, 2017.

Composition levy option: deadline for intimation of stock in FORM GST CMP-03 extended by administrative order.
The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended by order, issued under the applicable State GST rule and Act, thereby altering the compliance deadline for furnishing stock particulars for taxpayers opting into the composition scheme.

Extension of registration filing period: FORM GST REG-26 filing extended under GST rule authority by administrative order.
The Chief Commissioner, invoking clause (b) of sub-rule (2) of rule 24 of the Tripura State GST Rules read with section 168 of the Tripura State GST Act, extends the period for electronic submission of FORM GST REG-26, permitting affected taxpayers to file the specified registration application until the cut-off date stated in the order.

Addition to GST rules: Notification forwarding amends and supplements earlier Nagaland GST procedural rules and circulars.
The Finance Department has forwarded Notifications and Circulars that supplement and amend earlier Rules, Notifications and Circulars under the Nagaland GST Act, 2017, transmitting these instruments for departmental information and administrative dissemination as supplementary guidance to existing SGST procedures.

Jurisdictional correction under the TSGST Act expands the specified officer area to include Amtali and Sekerkote market areas
The jurisdiction assigned to the relevant class of officers under the Tripura State Goods and Services Tax framework is corrected by replacing "Entire Sepahijala District" with "Entire Sepahijala District and Amtali market area and Sekerkote market area, excluding the Agartala Municipal Corporation area of Sadar Sub-Division." The correction applies to the jurisdiction entry against serial number 19 in the earlier order.

Power to obtain information: senior tax officers authorized to collect required data from persons and departments under the Act.
Authorization under Section 151 of the Andhra Pradesh GST Act empowers officers in the cadre of Joint Commissioner of State Tax and above to obtain data and information from concerned persons and departments in such form and manner as required in connection with any matter under the Act to facilitate tax administration and compliance.

Enrolment authority for GST Practitioners: jurisdictional deputy commissioner processes applications; applicants may choose Centre or State.
Authority for enrolling or rejecting Goods and Services Tax Practitioner applications lies with the Deputy Commissioner/Assistant Commissioner having jurisdiction over the address declared in FORM GST PCT-1; applicants may choose either the Centre or the State as the enrolling authority and must specify that choice in Item 1 of Part B of the form.

Extension of time for Form GST TRAN-1 filing: deadline extended under statutory rule and Act, superseding earlier order.
The Commissioner, under the Nagaland Goods and Services Tax Rules read with the Nagaland GST Act, extends the period for submitting the declaration in Form GST TRAN-1, acting on the recommendations of the Council and superseding Order No. 05/2017-GST.

Extension of filing deadline for FORM GST TRAN-1 granted, submission period extended by state tax authority.
An administrative order extending the period for submission of FORM GST TRAN-1 under rule 117 of the Nagaland GST Rules, 2017, issued by the Commissioner of State Taxes using powers under section 168 of the Nagaland GST Act, 2017, and expressly superseding the earlier Order No. 06/2017-GST.

Extension of time limit for submitting FORM GST REG-26 applications authorised under GST rules to permit electronic filing.
Authorisation extends the period for electronic submission of applications in FORM GST REG-26 under the Nagaland GST Rules and Act. The Commissioner, on Council recommendation, exercised delegated administrative power to extend the filing deadline, specifying a revised final date for electronic submission without changing substantive eligibility or form requirements.

Composition scheme intimation deadline extended for stock details; FORM GST CMP-03 filing period has been prolonged.
Extension is granted for furnishing details of stock held immediately before the date from which the option for the composition levy is exercised, to be submitted in FORM GST CMP-03. The extension is issued under the relevant GST rules and provisions on the Council's recommendation and supersedes the prior Order No. 08/2017-GST, replacing its deadline with a later prescribed date to permit additional time for submission.

Extension of FORM GST TRAN-1 filing deadline under rule 120A extends submission period, superseding the earlier order.
The Commissioner of State Tax, Gujarat, extends the period for filing the declaration in FORM GST TRAN-1, superseding the earlier order and fixing a new final submission date; the order is deemed to have come into force from an earlier specified effective date.

Extension of time for Form GST TRAN-1: submission deadline extended to 30 November 2017, effective from 28 October.
The Commissioner of State Tax, invoking Gujarat GST procedural powers and on the Council's recommendation, extends the period for submitting the declaration in Form GST TRAN-1 until 30 November 2017, declares the extension effective from 28 October 2017, and supersedes Order No. 03/2017-GST dated 21 September 2017.

Extension of time for FORM GST REG-26: electronic submission period extended by Commissioner under rule and statutory provision.
The Commissioner has extended the electronic submission period for FORM GST REG-26 until 31st December 2017, exercising delegated rule-making authority under the GST regulatory scheme, with the extension deemed effective from 28th October 2017.