Territorial jurisdiction under GST assigned to corresponding officer levels, aligned with prior RVAT notifications and pecuniary limits.
Assignment of territorial jurisdiction for administration of the Rajasthan Goods and Services Tax Act, 2017 to corresponding levels of proper officers as notified by the State Government, aligned with allocations under the RVAT framework. The assignment is subject to existing pecuniary limits applicable to Special Circles and takes effect immediately as an administrative delegation of jurisdictional competence.

Proper officer designation under GST and territorial jurisdiction of tax formations were fixed through detailed officer-wise and area-wise allocation.
Proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017 were designated by the Commissioner in exercise of powers under section 2(91) and section 4(2), and the geographical limits of divisions, mandals, ranges and zones were fixed by reference to the annexures. Officers posted in divisions, enforcement units, mobile units, tax audit wings, range offices and corporate circles were assigned as proper officers for specified sections of the Act, including provisions relating to scrutiny, assessment, refunds, registration-related functions, inspection, search, seizure, arrest, demand, recovery, and penalty-related proceedings.

Self-sealing of export containers is authorized under GST with electronic seals and risk based customs verification.
Export under GST is zero rated, permitting exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund of tax paid. Refunds under the bond/LUT route require electronic filing on the Common Portal after delivery of export manifest/report. Shipping bills with GST invoice details are deemed refund applications where returns are filed, with electronic exchange between GST and Customs systems to process refunds to the exporter's bank account.

Delegation of powers under GST Ordinance empowers designated tax officers to exercise specified assessment, enforcement and refund functions.
Delegation of powers under subsection (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 authorises the Commissioner to allocate specified statutory functions to subordinate tax officers. The order assigns assessment, refund, audit, recovery, search and seizure, confiscation, disposal, penalty, summoning and appellate/revisional powers to specified officer ranks, and conditions that each delegated power be exercised only within the officer's respective jurisdiction. The order is effective from 1 July 2017.

Implementation of GST prompts DGFT to open a trade call centre for queries upon commencement of the regime.
Goods and Services Tax implementation is effective from 1 July 2017; the DGFT regional office notifies trade that a GST Call Centre will operate from that date to address trade queries and provides a telephone contact for assistance.

Proper officer designation under GST defines which tax officers administer registration and composition levy functions.
The Board designates specified Central Tax officer ranks as proper officers to exercise designated functions under the Central Goods and Services Tax Act, 2017 and the rules, allocating responsibility for registration, composition levy, and related rule-specific actions; stakeholders are to be informed and applicants may approach the jurisdictional Chief Commissioner for difficulties.

GST registration assistance launched to receive taxpayer migration issues and provide support via webpage, Telegram channel and email group.
A dedicated webpage has been created to receive and register issues arising from GST registration and migration, with GST Seva Kendra officers in Range and Division offices assisting taxpayers to resolve those issues. In parallel, an official Telegram Channel and a Google Groups email forum have been launched to disseminate authentic trade notices, notifications, circulars and guidance on GST and Central Excise; instructions for joining both digital channels are provided for taxpayers and the public.

GST on imports under FTP: IGST payable with input tax credit; Advance Authorisation exemptions limited to basic customs duty.
References to Central Excise Authority in the FTP are to be read as Jurisdictional Customs Authority; Duty Credit Scrips cannot be used for payment of IGST or GST compensation cess on imports or for CGST/SGST/IGST and GST compensation cess on domestic procurement. Advance Authorisation exemptions will not cover IGST or GST compensation cess; importers must pay IGST and may claim ITC. ARO facility is restricted to items in Schedule 4. EOUs must pay applicable GST on domestic procurements and on DTA clearances may need to repay customs exemptions; deemed export drawback and TED refunds are limited principally to basic customs duty except where Schedule 4 central excise exemptions apply.

Monitoring of repayment obligations: trustees must verify issuer payment status and promptly report it to credit rating agencies.
Debenture trustees must maintain systems to verify interest and principal payments and, before each due date, seek ISIN-wise confirmation from issuers and inform CRAs. Trustees must provide ISIN-wise updates to CRAs by one day after the due date indicating payment made, delay/default, or no information; if information is initially unavailable, trustees must update CRAs when it becomes available, and must use multiple sources and periodic reports to ascertain payment status.

Acceptance of e-PAN for KYC: electronic PAN accepted for FPI KYC compliance under regulator directive.
Electronic PAN issued by the tax authority is authorised for use by Foreign Portfolio Investors to satisfy KYC requirements; DDPs, custodians and KYC Registration Agencies must accept the e-PAN while existing KYC instructions from the earlier circular remain unchanged.

Monitoring obligations for credit rating agencies require proactive default detection and prompt public disclosure of payment delays.
CRAs must maintain proactive ISIN-wise surveillance to detect payment defaults and credit deterioration, follow up with issuers and debenture trustees when payments are unconfirmed, and issue a press release and refer cases of non-cooperation to the regulator if issuers do not respond within prescribed days. CRAs must review ratings on specified material events and disseminate press releases within set timelines, obtain a monthly No Default Statement from issuers with expedited review if delays are disclosed, ensure written rating agreements with clauses obliging timely information provision, and subject compliance to half-yearly internal audit.

Office locations for Central Tax divisions designated, with interim operation from nearby offices until permanent premises are hired.
The notice specifies physical locations for new Division and Range offices under Central Tax Commissionerate Patna II, designating certain addresses as Interim Locations where functions will run from existing nearby offices until suitable permanent premises are hired, and directs trade and industry associations to refer to the annexure for current operational addresses.

GST roll out: IGST and Compensation Cess replace CVD/SAD on most imports; exports treated as zero rated with refund options.
Guidance clarifies that from 01.07.2017 IGST and, where applicable, GST Compensation Cess replace CVD/SAD on most imports, with IGST/cess levied where bill of entry is filed on or after that date; basic customs duty and specified cesses continue and anti dumping/safeguard duties are includible in IGST/cess valuation. Importers must quote GSTIN to enable ITC of IGST/cess; exports are zero rated with refund options via bond/LUT or refund of IGST paid. Transitional and drawback provisions, changes to shipping/bill formats, and special treatments for SEZ/EOU and project imports are provided.

Indian Customs EDI at Jakhau Port enables electronic filing, automated assessment, licence and bond management for imports and exports.
ICES 1.5 at Jakhau Port mandates electronic filing and automated processing of Bills of Entry and Shipping Bills, requires pre filing registrations (IE Code, brokers, carriers, licences, ICEGATE), and deems a declaration self assessed when the system generates a Bill/Shipping Bill number. The system auto assigns B/Es to Appraising Groups, enforces bond/licence registration and centralized ledgers, applies exchange rates and tariff directories for valuation and duty calculation, supports RMS facilitation for risk based routing, and conditions goods registration/out of charge on payment, bond/BG debits and required documentary verification.

Priority assessment for DPD bills of entry: action required within six hours, with mandatory escalation if unresolved.
Requests from DPD importers to Group AC/DC by letter, SMS/WhatsApp or designated email must be attended as a priority; if a Bill of Entry is not assessed within six hours the Group AC/DC must refer it to the ADC/JC, and unresolved matters on the same working day must be escalated to the Commissioner. A databank of such requests must be maintained.

IGST declaration and GSTIN identification: importers and exporters must record tax and identifier data for online credit reconciliation.
Implementation of GST in Customs requires amendments to Bill of Entry and Shipping Bill electronic declarations to record IGST, GST Compensation Cess, notification/serial identifiers, duty and exemption flags, and CETH or NOEXCISE entries. Importers and exporters must declare State Code and GSTIN/identification type to enable apportionment and input credit; required BE/SB data (port code, BE number/date, IGST taxable value and amounts, IGST payment status) will be validated online with GSTN for seamless credit flow. Shipping Bill and drawback provisions also changed to capture invoice compliance, itemwise taxable values, container details, and transitional drawback certifications.

Indian Customs EDI (ICES 1.5) launched at Jamnagar mandates electronic filing, license/bond registration, RMS-based processing.
ICES 1.5 is launched at JAMNAGAR requiring electronic filing of import Bills of Entry and export Shipping Bills with mandatory registration of IE-Codes, Customs Brokers, carriers and DGFT licenses; self-assessment occurs on generation of a BE/SB number, automated valuation and workflow assignation follow system directories and exchange rates; bond/license/DEPB registration and centralized ledgers enable online debits/re-credits; RMS guides facilitation, assessment and examination; and service centre, ICEGATE, digital signature, e-payment, and Single Window interfaces are prescribed for operational compliance.

GST implementation: Customs office to remain open for transition, staff available to facilitate trade operations.
Implementation of GST requires administrative measures to ensure continuity of import and export operations during the transition; the customs office will remain operational on the initial days of roll out and officers and staff are directed to be present to process consignments and assist trade stakeholders to mitigate disruption and provide on site procedural support.

GST query resolution: dedicated Feedback and Action Room provides guidance during rollout via designated email and helplines.
A Feedback and Action Room staffed by an Additional Director General-level officer and eight Assistant Commissioners has been created to clarify GST implementation issues; it accepts queries via designated helpline numbers and a specific email address and coordinates with existing Air Cargo Complex Nodal Officers.

Amendment to Customs notification issues guidance to importers and clearing agents on amended import procedures.
An amendment to Customs notification revises Notification No. 142/2016 by Notification No. 45/2017 dated 11.05.2017; the amending notification is enclosed with the public notice and published on the central customs website for guidance of importers, clearing agents and the trading public.