Provisional release of goods requires sample-module entries in ICES before LEO to prevent premature drawback transmission.
Provisional release of export goods where samples are taken for market enquiry or testing may be allowed upon bond or bank guarantee. The Inspector must enter remarks in the sample module of ICES and the Superintendent must ensure this entry before granting LEO. After test reports or value determinations are received, the Inspector must update the test report column; only then will the Shipping Bill transmit to the drawback queue, preventing premature drawback disbursal.

GST applicability clarification circulated to field officers, with instructions to notify subordinate officers and trade organisations for compliance.
Clarification regarding the applicability of GST on various goods and services was circulated to field officers by forwarding the central GST circular. The communication directs zonal and joint commissioners to inform subordinate officers and trade organisations for compliance.

Fertilizer classification under GST clarified for inputs used in manufacturing other fertilizers, with compliance instructions issued.
Fertilizers used in the manufacture of other fertilizers are to be classified under the 5% GST rate in accordance with the central circular on the subject. The communication forwards that circular to departmental officers and directs that subordinate officers and trade organisations be informed for compliance. It is an administrative clarification on the tax classification of such inputs.

GST applicability on petroleum gases used in petrochemical manufacturing clarified for compliance and trade awareness.
Clarification is issued on the applicability of GST to petroleum gases retained for use in the manufacture of petrochemicals and chemical products. The communication forwards the central circular on the subject and directs field officers to note the clarification, inform subordinate officers, and ensure that trade organisations are apprised for compliance.

GSTN role mapping for field officers standardises access, work allocation, and appeal processing through local administrator assignments.
GSTN role assignment for field-level officers provides for role mapping by the Local Administrator at each location. The circular identifies specified user roles and the corresponding officer categories, including Recovery Officer, Senior Recovery Officer, Appellate Authority, and Assistant to Appellate Authority, with task functions such as demand creation and recovery, approval of demand entries, processing appeals, viewing and uploading records, issuing notices, and handling rectification-related actions. The Local Administrator must ensure assignment of jurisdiction and roles to users, and user IDs are to be generated for employees for role allotment.

Electronic sealing: destination warehouses must supply RFID seals for deposits and transfers, simplifying warehouse-to-warehouse movement.
RFID seals for electronic sealing must be procured from the destination warehouse where goods are to be deposited. This procurement requirement applies to warehouse-to-warehouse transfers, allowing the owner to obtain the RFID seal from the destination warehouse and thereby avoiding the need for universal vendor applications or multiple readers. The clarification updates Circular 19/2018-Customs and will be effective from the stated implementation date.

Extension of time for EWB final report: Deputy Commissioners may grant short extensions via FORM GST MOV 03.
The Excise and Taxation Commissioner authorizes the Deputy Commissioner of State Tax in each district to extend the time for recording the final report in Part B of FORM GST EWB 03 by issuing orders in FORM GST MOV 03, subject to the proviso to the applicable GST rule and limited to a further period not exceeding three days.

Total Expense Ratio transparency required: scheme borne commissions limited, full trail model mandated, SIP carve out tightly controlled.
Regulation mandates that all scheme expenses, including distributor commissions, be paid from the scheme within regulatory limits and prohibits off book payments; mandates full trail commission models with a limited SIP carve out allowing upfronting for new individual investors identified by PAN subject to caps, amortisation, audit trails and pro rata recovery; and requires TER headwise disclosure, investor friendly scheme performance publication on AMFI's platform, trustee confirmations and immediate implementation of most provisions.

Online goods registration via ICEGATE enabled for importers and CHBs after duty payment and goods arrival.
Importers and Customs House Brokers may register goods online via the ICEGATE portal after payment of applicable duties and arrival of goods at the customs station; ICEGATE will display specific errors for ineligible or not-yet-ready Bills of Entry, and operational issues should be reported to the Deputy Commissioner of Customs (EDI).

Compulsory registration for notified electronic goods requires BIS certification and verified Standard Mark before customs clearance.
The Notice mandates Compulsory Registration for all notified electronic and IT goods, including repaired or refurbished items when notified, requiring BIS testing, manufacturer registration, and use of the Standard Mark on product and packaging; importers must upload BIS registration to the electronic record system and Customs officers must verify conformity, description, and labeling before clearance, with CKD and SKD import conditions and exemptions for demonstration or testing as per MeitY guidance.

IGST refund certification: Cost Accountants authorised to issue certificates enabling processing of refunds subject to audit.
Cost Accountants are authorised to provide the certificates required under the interim mechanism for sanctioning IGST refunds where GSTN records were not transmitted to DG Systems due to mismatches between GSTR 1 and GSTR 3B. Refunds under this route continue to be subject to the exporter's undertaking/certificate and post refund audit scrutiny; stakeholders are requested to utilise this facility to expedite processing of pending refund claims.

Extension of Time for GST TRAN-1 submissions: relief for registrants prevented by portal technical difficulties upon council recommendation.
Extension of time is granted for submission of Form GST TRAN-1 under rule 117(1A) of the Assam GST Rules. The Commissioner extends the filing period until 31st January, 2019 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases have been recommended by the Council.

TDS under GST: DDOs must register in GSTN, generate challan with CPIN and remit via RBI before bill payment.
DDOs must register in GSTN as tax deductors, generate a GSTN challan and record the CPIN before bill preparation; classify GST components, remit by NEFT/RTGS to the Reserve Bank of India, and add the RBI IFSC and CPIN as a beneficiary entry in bill-generation applications (BiMS, EMLI, SANKHYA). Submit the bill to treasury with the challan copy; on passing, treasury remits the TDS to RBI and updates the DDO's GST ledger. File the prescribed return monthly and ensure bill encashment within the challan validity period.

Disposal of unclaimed cargo: Revised procedure mandates notice, NOC, valuation and e auction with post sale Customs clearance.
Custodians must list unclaimed/un-cleared cargo older than 30 days and update importer details; Customs will segregate shipments needing retention or regulatory clearances and sample-check 10%. Custodians issue 10 day notices to importers, prepare inventories within 20 days, and obtain Customs NOC before auction. Where required, custodians fund sample testing for regulatory agencies; consignments unfit for use must be destroyed at custodian expense. Valuation by approved valuers sets a reserve price and approved lots are sold by e auction under multi-stage bidding rules. Post-sale, a consolidated bill of entry is filed, Customs assesses duty within 15 days, and goods are released on payment.

GSTR-3B filing required electronically via common portal by the specified deadline for September returns notification.
The Chief Commissioner amends a prior notification to insert a proviso requiring that the return in FORM GSTR-3B for September 2018 be furnished electronically through the common portal on or before the specified deadline, thereby prescribing the procedural mechanism and final date for electronic submission.

IGST export refunds: extension of officer interface rectification and single use Revised Refund Request for differential IGST and compensation cess disbursal.
Extension of officer interface rectification permits exporters to submit a Revised Refund Request (RRR) to obtain differential IGST refunds, including cases involving omitted or non transmitted Compensation Cess, for shipping bills already scrolled. Designated AC/DCs will verify and sanction the revised amount in ICES via officer interface to generate a fresh scroll for the differential amount; the facility is available only once per eligible shipping bill and exporters and officers must exercise due diligence.

Drawback election prevents later IGST refund when exporter declared and claimed a higher composite drawback rate on the shipping bill.
Where exporters claimed composite or higher All Industry Rates of drawback and made the requisite shipping bill declarations (including DBK declarations and drawback serial suffixes), they thereby relinquished any claim to IGST refund; the shipping bill is treated as the claim for drawback under the Drawback Rules, and authorities will not permit subsequent IGST refunds after such an election.

GST trader insurance scheme sets eligibility, claim procedure, spouse priority, and delayed payment interest rules.
Insurance scheme for GST-registered sole proprietorships, partnership firms and Hindu Undivided Families in the State provides accidental death cover of Rs. 5,00,000 for one year, with proposals invited only from IRDA-registered insurers having a branch in Uttarakhand. The scheme covers traders registered on the commencement date and those registering during the scheme period, excludes companies and government bodies, and ceases automatically on cancellation of registration. Claims are payable to the surviving spouse or, failing that, under nomination or succession certificate, with application to be made through the jurisdictional tax within 90 days and settlement within three months, failing which penal interest applies.

Permission and procedures for manufacturing in bonded warehouses, with integrated licensing, digital records and GST/customs treatment.
Prescribes a consolidated procedure and forms for permission to carry out manufacturing or other operations in bonded warehouses under section 65, integrating the private bonded warehouse licence under section 58 and digital record keeping obligations; mandates maintenance and monthly digital submission of combined accounts (Annexure B), execution of a general triple duty bond (Annexure C), and specifies GST and customs treatment for resultant products, waste/refuse, exports, domestic clearances and importations, together with premises verification, security, and reporting requirements.

Customs Area Specification designates Surat Airport terminal and apron as authorized place for international baggage handling under customs control.
Specification designates the Terminal Building at Surat Airport, including the adjacent apron, as the customs area authorized for loading and unloading international passenger baggage under the Principal Commissioner's delegated powers, subject to the Customs Act and government instructions. The schedule identifies the ground floor (arrival side), the first floor (departure side) and a first-floor warehouse area with their respective areas and boundary descriptions as constituting the specified customs area.