Change of shareholding in SEZ units conditioned on continuity, eligibility, tax compliance and disclosure to revenue authorities.
The BoA granted extensions of formal approvals and LOPs in select matters, approved multiple co-developer applications for IT/ITES infrastructure subject to co-developer agreements and standard SEZ Act conditions including a maximum lease period of 30 years (renewable), and approved change of shareholding or constitution requests subject to continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue and company laws, immediate furnishing of financial and PAN/AO details to CBDT, and recognition of the Assessing Officer's right to assess taxability of gains from equity transfers; amendments to SEZ Rules to clarify such transactions were directed to be pursued.

Nagaland GST Act amendments add notifications and rules, updating the state GST regulatory framework and compliance instruments.
The Finance Department forwarded Notifications and a Circular adding specified Notifications to the earlier Rules, amendments, Notifications and Circulars under the Nagaland GST Act, 2017, updating the set of operative instruments that govern State GST administration and compliance.

Special Leave Petition to challenge stays on GST tax collection when substantial legal question or manifest injustice arises.
Where a High Court has stayed collection or recovery of GST, a Special Leave Petition (SLP) should be considered and pursued when the levy is questioned or a substantial question of law of public importance or manifest injustice arises; affected units must prepare a self-contained proposal after thorough examination of the impugned order and submit it promptly to Commissioner (Legal) for action to defend government revenue.

Extension of Filing Deadline for FORM GST TRAN-1 extended to 31 October 2017 for revised declarations.
The Commissioner, exercising powers under rule 120A of the West Bengal GST Rules and the relevant State GST Act provision, on the Council's recommendation, extends the period for submitting the revised declaration in FORM GST TRAN-1 until 31 October 2017 to permit additional time for compliant filing of the revised TRAN-1 declaration.

Extension of time for submitting FORM GST TRAN-1 granted, altering the filing deadline for transitional credit declarations.
The Commissioner, invoking powers under rule 120A read with section 168 of the Nagaland GST Act and on the GST Council's recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, thereby altering the filing deadline for transitional credit declarations under the state GST rules.

Extension of time for FORM GST TRAN 1 submission; deadline extended under rule 120A and section 168 for filing.
Extension of time is granted for submission of the declaration in FORM GST TRAN 1. The Commissioner, exercising powers under the Central GST rules and Act and on the Council's recommendation, extends the period for furnishing the TRAN 1 declaration as an administrative order revising the filing deadline for the transitional input tax credit declaration.

Extension of filing deadline for Form GST TRAN 1: deadline extended under rule 120A and section 168.
The Commissioner, invoking rule 120A of the Jharkhand GST Rules and the enabling provision of the Jharkhand GST Act, has extended the period for submission of the declaration in Form GST TRAN-1. The administrative order, issued on the Council's recommendation, permits taxpayers to submit Form GST TRAN-1 until 31 October 2017 to facilitate compliance with transitional filing obligations.

Self sealing permission: exporters in four districts must apply at Ongole Export Facilitation Division under prescribed procedure.
The Public Notice reallocates Export Facilitation Centres for Chittoor, Kadapa, Kurnool and Ananthapur Districts to the Customs Preventive Division, Ongole, which will act as the Export Facilitation Division and receive applications for one time self sealing permission; exporters must submit applications and follow the procedure specified in the Trade Facilitation Circular to the Assistant Commissioner of Customs, Export Facilitation Division, Ongole at the provided contact points.

Customs Chennai Zone reorganizes commissionerates with jurisdictional allocations effective 01.11.2017 for import, export, air cargo, preventive, audit, appeals.
Reorganization of the Customs Chennai Zone establishes distinct commissionerates-Airport, Import, Preventive, Export, Air Cargo, General, Audit (all India) and Appeals (air and sea)-with specified operational functions and centralized cells (legal, refunds, review, TRC/RRU, IAD CRA, appraising, HAC, CAU/adjudication, Sevottam, RTI) allocated to each commissionerate; the arrangement is effective 01.11.2017 and supersedes earlier public notices and standing orders.

Customs Broker licence requires passing a written exam (19 Jan 2018) and an oral test plus prescribed eligibility and documents.
The Customs Broker Licensing Regulations, 2013 require candidates to pass a written examination (scheduled for 19 January 2018) and a subsequent oral test to obtain a Customs Broker Licence. Eligibility under Regulation 5 includes citizenship, mental soundness, no insolvency or disqualifying criminal/penal history, specified educational/professional qualifications or G-Card experience, and proof of financial viability of at least five lakh rupees. Applications in Form A with prescribed documents must be submitted within the notified period; incomplete, late or incorrect submissions will be rejected.

Re-organisation of Customs formations: implementation date substituted to 1st November, stakeholders asked to note and circulate the change.
The Hyderabad Zone substitutes "15th September, 2017" with "1st November, 2017" in paragraph 3 of Public Notice No. 01/2017 under Notification No. 86/2017 Customs (NT), updating the commencement date for the re organisation of Customs formations and requesting circulation of the revised notice to trade associations and internal offices for information and guidance.

Exporters: update invalid bank account details in Customs EDI to enable ROSL disbursal via PFMS.
Exporters with IECs listed for invalid bank accounts must have banks reactivate/validate those accounts and update the records in the Customs EDI System; DBK (EDI) officials will assist. Once EDI data is updated, DG (Systems) will transmit details to the PFMS for validation and disbursal of pending ROSL amounts.

Delegation of GST administrative functions-designation of proper officers with conditional authority over assessments, seizures, and bonds.
Assignment of functions to designated State Tax officers under the Nagaland Goods and Services Tax Act, 2017 by administrative order, specifying which statutory and rule-based powers each rank may exercise and the conditions attaching to those delegations. Delegations include inspection, assessment, seizure, adjudication, and acceptance of Bonds/Letters of Undertaking, with several powers subject to prior approval, authorisation, or limitation to specified stages or purposes.

Electronic Bank Realisation Certificate issuance must be generated solely from EDPMS data to ensure consistent export realisation reporting.
Authorised Dealer Category I banks must update the Export Data Processing and Monitoring System (EDPMS) with export proceeds as realised and, from the mandated operative date, generate Electronic Bank Realisation Certificates (eBRC) solely from EDPMS data to ensure consistency; banks must also adapt IT systems and capture advance and outstanding inward remittances in EDPMS, notify constituents, and note the amendment to the Master Direction, all pursuant to powers under the Foreign Exchange Management Act.

Designation of tax officers under GST establishes territorial jurisdiction and delegated exercise of state tax powers.
The Commissioner designates classes of officers - Joint Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax - to exercise powers under the Nagaland Goods and Services Tax Act, 2017 within expressly identified territorial jurisdictions (State, district or specified wards) as listed in the order; the delegation is effective upon publication in the Official Gazette.

Assignment of Proper Officers: delegation of GST administrative and enforcement functions to designated state tax officers for operational administration.
The Commissioner of State Taxes assigns specified functions under the Nagaland Goods and Services Tax Act and Rules to designated officers: the Superintendent of State Tax is appointed the proper officer for multiple listed sections and rules governing registration, assessment, returns and procedural compliance, while the Inspector of State Tax is appointed the proper officer for a specified rule. The order records the table mapping officers to statutory provisions and makes the assignment effective from the commencement of the GST regime.

System-based reconciliation of GSTR returns enforces alignment between detailed returns and summary filings to detect reporting mismatches.
System-based reconciliation is mandated to align transaction-level data in FORM GSTR-1 and FORM GSTR-2 with summary reporting in FORM GSTR-3B, via an enclosed departmental circular directing automated comparison of outward and inward supply returns against summary returns to identify mismatches and promote consistent reporting and accurate tax credit claims.

Late presentation charges: discretion to waive when electronic filing delays result from system or connectivity failures.
The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office.

Shipping Bill copy procedure: Customs will provide both Customs and Exporter copies; exporter gives Customs copy to shipping line.
Customs will not retain the Customs copy at the time of LEO; both the Customs copy and the Exporter copy will be issued to the exporter. The exporter shall hand the Customs copy to the shipping line for submission with the Export General Manifest and retain the Exporter copy for record, audit and future reference. Export clearance details including LEO remain accessible in the EDI system and Shipping Bill data is integrated with EDPMS, with digitally signed copies provided to DGFT.

GST invoice compliance: require correct GSTIN, tax type and recipient details to secure consuming State revenue.
Departments and designated deductors must award contracts only to suppliers with valid GSTIN and, before making payments, ensure tax invoices record supplier GSTIN, tax type (intra state or IGST), State code and recipient address; Transport Department must refuse registration of out of State vehicle purchases absent invoices showing supplier GSTIN, IGST and recipient State code. Deductors must obtain TAN, departmental email, valid PANs for DDOs and PAN linked Class II/III DSCs; the GSTIN registration window for TDS will open and the effective date for GST TDS will be notified.