Filing deadline extension: third-quarter VAT return filing period extended; tax payment obligations remain under existing provision.
Extension of the filing period for third-quarter VAT returns for 2016 17: last date for online or hard-copy submission of specified DVAT returns with required annexures is extended to 17.03.2017 under the applicable rule; tax payment obligations remain unaffected and dealers filing with digital signature need not submit a hard copy of the return/Form DVAT-56.

24x7 customs clearance extended to all entries and MOT charges waived at 24x7 ports and attached CFSs.
24x7 customs clearance at designated ports and airports is extended to all bills of entry, covering facilitated and non facilitated imports and specified exports. The Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998 have been amended to exempt Merchant Overtime Fee (MOT) for services by customs officers at 24x7 ports and airports, and CBEC clarifies that CFSs attached exclusively to 24x7 sea ports are port extensions where MOT is not leviable for customs services, including for factory stuffed containers and exports claiming benefits.

Exemption from sample drawl for AEO certificate holders streamlines drawback processing under existing drawback circulars.
Exemption from drawl of physical samples is extended to holders of AEO Certificate for processing export drawback claims, directing trade to follow Board Circular No. 05/2017-Cus. and earlier Drawback Division circulars as operative guidance and to report any implementation difficulties to the department.

Harmonisation of MEIS schedule with updated HS classification ensures a consolidated export incentive schedule and revised sequence.
The re-notified MEIS Schedule in Appendix 3B harmonises MEIS listings with ITC(HS) 2017, consolidating earlier notifications into a single sequence mapped to 2017 HS codes and descriptions, publishing the applicable incentive rates, and declaring the consolidated schedule effective for shipments from the stated commencement date; the consolidated list is available on the official website.

MEIS benefit removal on guar flour and meal renders those exports ineligible under FTP policy.
The Director General of Foreign Trade, under authority of the Foreign Trade Policy, amends Appendix 3B by revising Sl. No. 472 for ITC(HS) code 11061000 to exclude guar seeds; as a result, flour, meal and powder of guar seeds are immediately ineligible for MEIS benefits.

Classification of Selfie Sticks: treated as monopod/tripod category regardless of Bluetooth or remote control features.
Selfie sticks, including hand held devices designed to take self portraits, are included in the monopods/bipods/tripods category under the updated HS classification created by the Finance Act, 2016; they are to be classified in that heading whether or not they are equipped with wired or wireless remote controls.

DPD client registration and release procedures require DPD code, online OOC and PIN-based yard pickup for container exit.
Terminals register Customs approved DPD importers on receipt of prescribed documents and assign a unique DPD code and web credentials; shipping lines must include that code in IAL/IGM. Container release requires Customs Out of Charge (OOC), Delivery Order and stamp duty/payment challan and will occur only after online OOC confirmation; thereafter importers or nominated transporters generate PINs via terminal web/PIN systems, present PINs and container details at the check post to obtain pick-up tickets or BATs and EIRs, complete any required scanning and secure Customs/CISF endorsements before gate-out. Terminals must verify OOC for importer arranged transport and publish SOPs and contacts.

Delivery order verification required before DPD container release; CFS must also confirm customs out of charge before entry.
Where Direct Port Delivery consignments use a Container Freight Station as logistic provider, the CFS must release containers to the DPD importer only after verification of the delivery order and after confirming that Customs Out of Charge (OOC) was obtained before the container left the port terminal; CFS gate officers will verify OOC prior to container entry. Contact details of shipping lines are provided to enable advance intimation and issuance of advance electronic delivery orders.

Prosecution guidelines clarify roles, evidentiary thresholds and strict timelines to expedite launching and filing of prosecutions.
Guidelines require that prosecution under the Customs Act should not follow automatically from adjudication; authorities must assess whether evidence meets the higher criminal standard and record a prosecutorial view at adjudication or within fifteen days. DGRI-investigated cases require a one-month investigation report to headquarters for sanction; non-DGRI cases require a one-month report from the Commissioner to the Chief Commissioner for sanction. Upon sanction, a Superintendent-level officer must file the criminal complaint promptly and a designated officer must preserve and finalize exhibits; unexplained filing delays beyond three months must be reported upward. Annexure I prescribes the investigation-report format and required enclosures.

e-BRC acceptance for exports LEO upto 31.03.2014 requires exporter declaration on reverse; exceptions for suspected misuse.
DGFT e-BRCs for exports with LEO dates 12.08.2012-31.03.2014 are accepted as proof of realization for drawback claims, subject to an exporter declaration on the reverse confirming realized value within the allowable period and specifying whether the realized value meets drawback value or, if short, itemising freight, insurance and commission and confirming return of the shortfall with interest; acceptance is without prejudice to further verification where specific intelligence of misuse exists.

Exemption from sample drawal granted to AEO certificate holders for drawback claims, subject to intelligence-based exception.
Exemption from drawal of physical samples for grant of drawback is extended to exporters holding Authorized Economic Operator certificates at Tier II and Tier III, subject to drawal where specific information or intelligence necessitates sampling; operational issues to be reported to the Customs office.

Provisional ID access restored: phase three provisional IDs released and available for enrolment via the state GST portal.
The circular removes the prior provision that would disable provisional login IDs and access tokens for non compliant Phase 1 and Phase 2 dealers and announces that GSTN has released provisional IDs and access tokens for Phase 3 dealers, which dealers may obtain via the department portal; lists of such dealers appear under the portal's What's New section, and dealers with active registrations not yet covered will be enrolled in subsequent phases.

GST Council approved amended CGST and IGST drafts, cross empowerment, refund interest rules, e way bill and tribunal provisions.
The GST Council approved revised drafts of the CGST and IGST Laws with targeted amendments and authorised the Law Committee to make minor corrections. It directed reformulation of cross empowerment to ensure SGST officers are empowered under the CGST Act and that a single authoritative order addresses disputes involving both CGST and SGST. The Council set appellate and tribunal provisions including single member benches, fixed differential interest rates for delayed refunds (6% generally, 9% after final adjudication), capped tax collection at source for e commerce up to 1%, and approved GSTN's e Way Bill module with costs borne by Central and State Governments.

Designation of CPIOs and Appellate Authorities in Customs Commissionerate Ahmedabad updated; Annexure-A substituted under RTI Act.
The Public Notice amends Annexure A to substitute Appellate Authority entries: Shri Mahavir Singh Chauhan replaces Shri Bharat Prakash at the Custom House (Sr. No.6) and Shri M. L. Meena replaces Shri Bharat Prakash at Mrudul Tower (Sr. Nos.9-10); the Annexure lists designated CPIOs, their jurisdictions and contact details for Customs Commissionerate, Ahmedabad.

Acceptance of DGFT e-BRC as proof of export realization enables drawback claims subject to exporter declaration and misuse safeguards.
DGFT's e-BRC will be accepted by Customs as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 for drawback purposes, subject to an appropriate exporter declaration on the e-BRC and except where specific intelligence or information of misuse exists; this addresses concerns that e-BRCs omit commission, freight, and insurance details relevant to drawback calculations.

Acceptance of DGFT e BRC as proof of realization for exports with LEO up to 31.03.2014 under the drawback scheme.
Acceptance of DGFT e BRC as proof of realization of sale proceeds is authorised for exports with LEO dated up to 31.03.2014 under the Drawback Scheme per Board Circulars. Exporters must complete a prescribed declaration on the reverse of the e BRC for shipping bills with LEOs from 12.08.2012 to 31.03.2014, confirming realised sale proceeds within the allowed period (or attaching extension proof), specifying whether proceeds meet drawback value or quantifying shortfall with breakup, and documenting return of drawback with interest where applicable, with signature, date, seal and IEC.

Jurisdiction of Settlement Commission benches assigned by State for determining the appropriate forum for customs import/export settlement matters.
Allocation of jurisdiction among the Benches of the Customs, Central Excise and Service Tax Settlement Commission for imports and exports is prescribed by state or union territory. The notice maps specific States and Union Territories to the Principal Bench at Delhi and Additional Benches at Mumbai, Kolkata and Chennai, establishing the territorial Bench to be used for settlement matters arising from customs import/export transactions and referencing the Commission's standing order as the source of these allocations.

Verification notices under section 133(6) require online response; failure to comply may lead to administrative escalation and penalties.
Verification of cash deposits for the demonetisation period is to be undertaken via the Online Verification Portal per the SOP dated 21.02.2017. Notices under section 133(6) must be generated through the ITD system only, responses furnished online within the stipulated period, and prior approval of the Pr. CIT/CIT/Pr. DIT/DIT is required before issuing a notice when a person fails to respond to online reminders. Failure to respond may lead to escalation as 'Not-Acceptable' and attract penalty proceedings.

Automated Gate System: RFID and PIN based verification ties container images to customs approval for gated yard movements.
Procedures require truck registration in the Automated Gate System with RFID tagging and driver image capture, PIN entry on Hand Held Terminals to retrieve container details, capture of container and seal images, transmission of factory stuffed or Direct Port Delivery data to Customs for approval, CISF visual verification via lane cameras, issuance of Drop Off or Pick Up Tickets for yard operations, and generation of out gate passes (EIR) after Out Survey Point checks.

Container and seal verification required before gate pass; endorsement by Customs enables shipping bill registration and export clearance.
Terminal procedures require that stuffed and self-sealed containers arrive with the invoice and shipping bill check list (including an examination report when stuffing was supervised). Gate passes must not be issued until the container has physically entered the parking plaza. The Customs Gate Officer must verify and endorse the container number, seal number and seal condition on the invoice or check list; this endorsement serves as proof for shipping bill registration and for granting the Let Export Order under the prescribed procedure.