IGST on imports requires declaration of GSTIN or PAN and EDI validation for input tax credit claims.
Integrated goods and services tax and compensation cess will be levied on imports in addition to customs duties, with valuation rules requiring inclusion of customs duties for calculating IGST and cess. Bills of Entry and Shipping Bills have been modified to capture GSTIN, PAN and state code so Customs EDI can validate IGST credit claims and export refund claims against GSTN returns; importers claiming IGST credit must declare GSTIN or, if unregistered, PAN and state code.

Date correction for GST-related customs advisory amends prior notice date, informing importers, brokers and trade.
Correction of the publication date in a Customs advisory on the GST roll out: the corrigendum instructs importers, customs brokers and trade members to note that the previously issued Public Notice contained an erroneous date and that the correct date should be read as the intended issuance date; issued by the Customs Preventive Commissionerate and signed by the Additional Commissioner.

IGST on imports: imported goods attract IGST and compensation cess and GSTIN must be declared for credit reconciliation.
Imported goods shall attract Integrated Goods and Services Tax and GST compensation cess in addition to customs duties; the taxable base for these import levies is the aggregate of customs valuation and applicable customs duties excluding IGST and cess. Bill of Entry and Shipping Bill forms and EDI systems have been amended to require GSTIN for registered persons and PAN/state code for non-registered importers, enabling electronic reconciliation with GST returns and automated calculation of levy and refunds.

Income-tax scrutiny notices will use revised formats and e-proceeding for electronic conduct of assessments nationwide.
All scrutiny notices under section 143(2) are to be issued only in the revised formats integrating the Department's E-Proceeding facility; the Systems Directorate will update the ITBA module to enable electronic service of communications and electronic receipt of assessees' responses via their e-Filing accounts, with provision for e-mail or manual proceedings where an e-Filing account is not yet created and specified exceptions for manual handling.

Composition tax option under GST enables eligible suppliers to register and elect simplified tax payment and compliance.
The MGST Rules establish procedures for taxpayer registration and provide an option to pay tax under the composition scheme. Rules 3-7 define eligibility, selection modalities and administrative mechanics for electing composition; suppliers meeting the Act and Rules' conditions may opt for composition and thereafter follow the simplified payment and compliance regimen. Stakeholders should consult published rules and notifications for procedural details.

Territorial jurisdiction of GST authorities notified; Meerut zone formations effective immediately and stakeholders must note jurisdictions.
Notification designates the Meerut Customs & Central Tax Zone headed by the Chief Commissioner, lists constituent Commissionerates and associated Audit and Appeals units, and states that Commissionerate, Division, Range and Circle jurisdictions are set out in annexures; the notice is effective immediately and requires taxpayers and trade associations in Uttar Pradesh and Uttarakhand to note and circulate the revised territorial jurisdictions for GST and legacy matters.

GST territorial jurisdiction: new Ludhiana Commissionerate established assigning assessees to specified divisions and ranges.
Creation of a GST Commissionerate at Ludhiana (headquarters at F Block, Rishi Nagar) under the Chandigarh Zone, with detailed territorial jurisdiction across specified Punjab districts. The notice designates multiple GST Divisions and their office addresses and defines, by division and range, precise geographic boundaries (tehsils, sectors, roads, canals and municipal limits) for allocation of assessees. It is effective 22 June 2017, withdraws earlier reorganisation trade notices, and extends Divisional jurisdiction to remaining Central Excise and Service Tax units for legacy issues.

Creation of Puducherry Central Tax Commissionerate reorganises GST jurisdictions and assigns audit and appeals functions accordingly.
Creation of the Puducherry Central Tax Commissionerate establishes a GST administrative formation covering the Union Territory of Puducherry, including Karaikal, Mahe and Yanam, organised into Divisions and Ranges whose territorial jurisdictions are specified; it will also attend to Central Excise and Service Tax matters for the revised jurisdiction. The reorganisation transfers Cuddalore and Villupuram Divisions to other Commissionerates and incorporates the Karaikal Division (with three Karaikal Ranges and Mahe and Yanam Ranges) into Puducherry. Audit-I Chennai and Appeals-I Chennai will handle audit and appeals functions for this Commissionerate.

IGST on imports and export validation: new GSTIN/PAN declarations enable credit reconciliation and refund validation.
From 01.07.2017 imported goods attract IGST and applicable GST compensation cess in addition to customs duties; Customs Tariff amendments prescribe aggregation rules for calculating IGST and cess. Bills of Entry and Shipping Bills (EDI and manual) are revised to capture GSTIN, PAN, state code, itemwise taxable value and IGST to enable reconciliation with GSTN. Customs EDI will publish IGST and cess on each Bill of Entry to permit importers to claim credit; exporters must declare GSTIN and export invoice details for Customs validation to support refund claims or proof of zero-rated supplies.

Rotation Number Generation facility enables shipping lines to self-generate vessel rotation identifiers after secure ICEGATE authentication.
Registered Shipping Lines and Agents may self-generate a Rotation Number on ICEGATE by completing a web form with vessel and voyage particulars (LOCODE, IMO, voyage number, master's name, shipping line/agent codes, next port of call, expected arrival) and authenticating via a one-time password; the system issues the Rotation Number and permits secure-status checks while a public inquiry option is provided for casual trade users.

Manual filing of Bills of Entry must use the new electronic module, ensuring unique identification and e payment for GST compliance.
The revamped module requires that manually filed Bills of Entry and Shipping Bills in EDI locations be filed through the prescribed system so BE/SB numbers are generated for unique identification and GST verification. The ICES manual modules now electronically capture data from job entry through AC approval (assigning BE/SB numbers), capture assessment, permit e payment, record OOC/LEO, allow post clearance data entry, auto close related IGM, enable electronic EGM filing for manual SBs, and produce monitoring reports; implementation began as a pilot in Chennai and operational difficulties should be reported to the Joint Commissioner (Systems).

IGST on imports requires GSTIN/PAN declaration and EDI GSTN reconciliation to enable IGST credit and export refund validation.
IGST and GST Compensation Cess will be levied on imports in addition to customs duties, with CVD/SAD largely ceasing; Customs Tariff amendments specify the value on which these levies apply. Revised Bill of Entry and Shipping Bill forms and updated ICES/EDI will require importers to declare GSTIN (or PAN/state code if unregistered) to enable GSTN reconciliation, IGST credit claims and automatic calculation of IGST/cess. Export validation by Customs EDI upon EGM filing will support zero rated export refunds and act as proof of export for supplies under bond/LUT.

IGST on imports now requires GSTIN/PAN declaration and EDI reconciliation to secure input tax credit and refunds.
Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies.

GST Facilitation Cell established to coordinate nationwide GST rollout and engage stakeholders, professional institutes, and industry associations.
Establishment of a GST Facilitation Cell under the Economic Adviser to provide operational support for the nationwide GST roll-out, maintain liaison with stakeholders, professional institutes and industry associations, and serve as the Ministry's coordination focal point; formation issued with the approval of the Secretary.

Adjudicating authority designation under WBGST Ordinance: specified state tax officers authorised to pass orders within their jurisdiction immediately.
The Commissioner of State Tax authorises the Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and State Tax Officer to act as adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017, empowered to pass any order or decision under the Ordinance within their respective jurisdiction, pursuant to sub section (3) of section 5 read with clause (4) of section 2 and the rules framed thereunder, with immediate effect.

GST Facilitation Centres notified to support compliance and administration under West Bengal State GST framework.
The Commissioner, State Tax, West Bengal, exercising powers under the West Bengal Goods and Services Tax Rules, 2017, notifies 230 named entities as Facilitation Centres for purposes of the West Bengal GST Ordinance and rules, effective 22 June 2017. The notification provides a district-wise directory of designated centres with trade names, addresses, contact numbers and e-mail addresses to serve as authorised points for taxpayer assistance and GST compliance facilitation.

Enhanced supervision clarifications: voluntary proprietary account naming, depository-only pledges, and tightened margin and reporting rules.
The circular amends enhanced supervision requirements: naming of proprietary bank/demat accounts is voluntary while accounts not falling under specified client or third party categories are deemed proprietary; bank stock brokers need report only accounts used for broking; pledging of client securities is permitted only through the depository system in compliance with depository regulations; brokers must not grant further exposure when debit balances persist beyond the fifth trading day from pay in except under the prescribed margin trading facility; data upload frequency is monthly until the specified cut off and weekly thereafter; regional commodity exchanges are exempt until further notice.

Geographical jurisdiction of Kolkata Zone reorganised under GST; commissionerates, divisions and ranges assigned, effective 22.06.2017.
The Trade Notice implements GST-era reorganisation of Kolkata Zone effective 22.06.2017 by specifying commissionerates, divisions, ranges, audit circles and appeal commissionerates, assigning precise territorial jurisdictions (wards, blocks, districts, mouzas, industrial areas) to each administrative unit, and directing that taxpayers within each area be placed under the control of the division/range having jurisdiction; detailed allocations are set out in Annexures A-L.

Territorial jurisdiction of Chief Commissioner of Central Tax Jaipur specified; Central GST divisions and ranges defined for taxable persons.
The notice specifies the territorial jurisdiction of the Chief Commissioner of Central Tax, Jaipur and of the Principal Commissioner/Commissioner of Central Tax, Jaipur, and apportions that jurisdiction among Central GST Divisions and Ranges as detailed in Annexure I; each Division/Range shall have jurisdiction over taxable persons under Central GST within its specified area, with trade associations asked to inform concerned persons and report difficulties within ten days.

Central Tax reorganisation assigns jurisdictional boundaries and commissionerate structure across 58 districts under GST.
Re-organisation establishes Central Tax, Lucknow Zone with jurisdiction over 58 districts, headed by the Principal Chief Commissioner and divided into Commissionerates (Allahabad, Varanasi, Lucknow, Kanpur, Agra), Audit Commissionerates and Appeals Commissionerates; detailed territorial allocations for Divisions, Ranges and Circles are set out in Annexures I-VII, and taxpayers are required to note and circulate these jurisdictions with a ten day channel to report difficulties.