GST permit suspension for intra-state goods movement; only inward, outward permits and transit passes required.
Suspension of the requirement for a GST Permit for intra-State supply in Assam makes intra-State movement provisions of Circular No. 6/2017 inoperative; carriers must instead electronically obtain and carry one of three documents: a GST Inward Permit for importation into Assam, a GST Outward Permit for inter-State supply from Assam, or a Transit Pass for transit through the State, while other procedural steps remain governed by Circular No. 6/2017.

Investor grievance redressal reforms mandate arbitrator transparency, empanelment separation, increased fees and interim relief rules and database for defaulters.
Amendments require exchanges to enhance arbitration transparency by publishing arbitrator profiles, permit electronic document submissions, conduct annual arbitrator reviews with NISM training funded from ISF, maintain a common defaulter database, separate arbitration and appellate panels with a retired judge on appellate panels and SEBI approval for empanelment, revise arbitrator fees and a structured filing-fee regime with deposits and refunds, permit metro venue for higher-value proceedings at appellant's cost, align award interest with the Arbitration Amendment Act, and set staged interim relief releases from IPF subject to a yearly cap.

Chemical examination procedure for ISO tank exports: exporters must provide competent technical personnel and bear responsibility.
Examination of export cargo in ISO tanks follows the procedure for other hazardous cargo in Public Notice No. 46/2017; when samples are required for chemical testing, the exporter must arrange a competent technical/expert person to facilitate sample drawal under the supervision of the Export Officer/Preventive Officer. For hazardous cargo, an exporter, customs broker, or authorised representative/expert competent in handling the cargo may be present during examination; the exporter is responsible for ensuring competence and for consequences of any mishandling.

Ratification of wrong remittances: procedure permits transfer of misapplied tax payments after representation, verification, and PAO action.
Procedure for rectifying payments made to incorrect accounting heads or registration numbers: assessees must represent to the Commissioner with certified remittance challans, returns and supporting documents; obtain no-objection certificates and Range Officer certifications where payments are credited to another registration; produce both Central Excise and Service Tax challans when major heads are incorrect; and provide centralized registration and surrender certificates when relevant. Field formations must verify returns, payment authenticity, and incorporate corrected challan details before forwarding corrected ledger entries to the appropriate e-PAO for transfer, with major-head disputes referred to the Principal Chief Controller of Accounts.

Letter of Undertaking for zero-rated exports permits LUT or running bond with conditional bank guarantee and jurisdictional acceptance.
Exports without payment of integrated tax require furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 or a bond under rule 96A; eligible exporters may use an LUT per the Notification, others must submit a running bond on non-judicial stamp paper covering estimated tax liability. FORM GST RFD-11 allows a bank guarantee, which the jurisdictional Commissioner may waive or set based on exporter track record; LUTs are valid for twelve months and non-compliance may necessitate a bond. Jurisdictional officers accept bonds/LUTs at the exporter's principal place of business, with transitional central/state submission permitted.

Export container rules: zero-rated exports permit bond/LUT or IGST payment with refunds; self-sealing allowed with electronic seals.
Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017.

Duty drawback jurisdiction shifts to Customs for DTA to SEZ supplies; Customs will process and pay claims after transition.
Processing and payment of drawback for supplies by DTA units to SEZ units or developers, when accompanied by a disclaimer, shall be undertaken by the Principal Commissioner or Commissioner of Customs/Customs (Preventive) having jurisdiction over the DTA supplier, including fixation of the grand rate where required, for all claims filed from 1.7.2017 onwards; pending claims filed up to 30.6.2017 will be transferred from Central Excise to the jurisdictional Customs office, with Central Excise continuing Customs functions until Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess now allowed on re-export, subject to GST officer certificate denying input-credit.
Drawback for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.

Rebate of State Levies updated for garment and textile exports, with revised rates effective from the notified implementation date.
Revised Rebate of State Levies (ROSL) rates for garment and textile made up exports have been notified, including separate rates for standard ROSL and for ROSL under Advance Authorization-AA AIR. The revised rates apply to exports with Let Export Order dates on or after the notified implementation date. EDI updates to reflect the new rates have been completed; exporters and brokers should follow the notification and circulars and report any difficulties to customs.

Export procedure: GST refund options and authorised self-sealing of containers with electronic seal verification and risk based checks.
Export supplies are treated as Zero Rated Supply, permitting refund either under bond/Letter of Undertaking without payment of integrated tax or on payment of integrated tax with refund; refund claims and shipping bill/GST return interactions are to be processed electronically via the common portal. Self-sealing of containers is authorised subject to prior intimation and premises approval, GST registration and return filing (with limited exceptions), use of tamper proof electronic seals whose identifiers are declared in the shipping bill, digital signing for self-clearance, and risk based examination at ports; the revised procedure takes effect from 01.09.2017.

Central Public Information Officer appointments designate officials to handle information requests within specified district jurisdictions.
Appointment of Central Public Information Officers within the Office of the Commissioner of Customs (Preventive), NER, Shillong is announced, designating specific officers as CPIOs for defined territorial jurisdictions with contact details, taking immediate effect to allocate responsibility for handling information requests within the listed districts.

Prohibition on collecting tax payments during searches requires officials to refuse on site cheques and direct bank deposit.
The Board directs a strict prohibition on collecting payment of taxes of any nature in any manner during searches or surveys; officials must limit actions to legally permitted steps and evidence collection, refuse cheques or cash offered on site, and advise taxpayers to deposit payments through banks. Authorization letters must state that no authority to collect tax is conferred, and authorized officers are accountable for compliance.

Bond or Letter of Undertaking allows exporters to ship zero rated supplies without paying IGST, subject to prescribed safeguards.
A Bond or Letter of Undertaking in FORM GST RFD-11 allows registered exporters to make zero rated supplies without payment of integrated tax and claim refund of unutilised input tax credit; the instrument must be furnished prior to export and binds the exporter to pay tax with interest if goods are not exported or payment in convertible foreign exchange is not received within the prescribed periods, subject to any extension by the Commissioner. Central Tax officers are authorised to accept Bond/LUT until taxpayers are administratively assigned.

Export bond and LUT rules govern zero-rated supplies, permitting running bonds, conditional bank guarantees, and year-long LUT validity.
Exports without payment of integrated tax require a Letter of Undertaking (LUT) or a bond in FORM GST RFD-11; exporters not eligible for LUT must furnish a bond on non-judicial stamp paper. Running bonds are permitted to cover estimated tax liability for pending exports and must be topped up if insufficient. Jurisdictional Commissioners may require a bank guarantee as security, normally capped at fifteen percent of the bond amount, but may waive it for exporters with satisfactory track records. LUTs are valid for twelve months, and acceptance of Bond/LUT is by the jurisdictional Deputy/Assistant Commissioner or temporarily by Central/State authorities as directed.

Single Window Interface referrals to wildlife authority extended to all EDI locations enabling online NOC processing for export consignments.
Extension of the Single Window Interface for Facilitation of Trade (SWIFT) requires online referral of export Shipping Bills to the wildlife referral authority for a No Objection Certificate (NOC) at all Customs EDI locations, using the same EDI-to-office mapping as imports; ICES roles for the SW NOC module have been mapped and a user manual issued.

Bond/Letter of Undertaking for exports may be submitted manually to jurisdictional Deputy/Assistant Commissioner under GST for affected applications.
Manual furnishing of Bond or Letter of Undertaking for exports in FORM GST RFD II is permitted where portal submission is impracticable; such instruments may be submitted in the prescribed format to the jurisdictional Deputy or Assistant Commissioner (format available on the CBEC website). This concession, including delegation from Commissioner to Deputy/Assistant Commissioner, applies to applications filed on or after 1 July 2017 and stakeholders must comply.

GST registration requirement: exempt classes may use PAN instead of GSTIN for importers and exporters at import/export.
GSTIN is required for importers and exporters, but Section 23 CGST Act allows specified classes not liable to registration; where so specified by the Government on GST Council recommendation, PAN shall suffice in place of GSTIN and stakeholders must comply with this position for import and export processing.

Rebate of State Levies revised for garment and textile exports; new rates effective from 01 July under RoSL and AA-AIR.
Rebate of State Levies (RoSL) rates for garment and textile made-up exports were revised by Ministry of Textiles, effective 01.07.2017, applying to exports with Let Export dates from that date; separate RoSL rates apply under the Advance Authorization - All Industry Rates (AA AIR) combination and the EDI system has been updated to implement the change.

Rebate of State Levies revised for made-up garment exports; new rates effective and EDI implementation completed.
Rebate of State Levies under the ROSL Made-ups Scheme has revised rebate rates for standard ROSL and ROSL combined with Advance Authorization-AIR, applicable to exports with Let Export Order dates on or after the specified implementation date; customs EDI implementation of the revised rates is complete and stakeholders should report difficulties to the Commissionerate or Systems Directorate via the designated contact channel.

Selection criteria for income-tax scrutiny: mandatory case categories, transfer pricing and survey/search triggers, plus CASS selection.
Guidelines prescribe mandatory categories for manual scrutiny selection including recurring-assessment additions above prescribed thresholds, transfer pricing additions where appellate finality or confirmation exists, survey assessments except limited non-impounded disclosures, assessments from search and seizure and related provisions, returns responding to reassessment notices, claims of exemptions despite denial or cancellation of registration, and cases with verifiable information of tax evasion subject to prior administrative approval; CASS operates separately for limited and complete scrutiny.