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.

ODI issuance with derivative underlying limited to equivalent hedging; existing non-hedging instruments must be wound up and certified.
ODI-issuing FPIs are barred from issuing ODIs with derivatives as underlying except where the derivative position is solely for equivalent hedging of the equity shares held by the FPI. Existing non-hedging ODIs must be liquidated by maturity or the prescribed cutoff, with an expectation of earlier liquidation. Fresh issuances require a compliance officer certificate, to be filed with monthly ODI reports, certifying the derivative is for equivalent hedging in the same underlying equity. The directive is immediately effective and DN/ custodians must notify FPI clients.

Bond and Letter of Undertaking requirements streamline exports without integrated tax payment through running bonds and conditional security.
Exports without payment of integrated tax require a registered person to furnish a bond or Letter of Undertaking in FORM GST RFD-11. Exporters not eligible for an LUT must furnish a bond. The bond operates as a running bond covering estimated tax liability, and a fresh bond is required if outstanding export liability exceeds the available bond amount. Bank-guarantee requirements depend on the exporter's track record and should normally not exceed 15% of the bond amount. An LUT remains valid for twelve months, subject to compliance with its conditions.

Bond and Letter of Undertaking for export without integrated tax: running bonds permitted, bank guarantee capped, LUT validity limited.
Clarifies that exporters eligible under the notification may use a Letter of Undertaking (LUT), while others must furnish a bond in FORM GST RFD-11 on state stamp paper. Exporters may furnish a running bond to cover estimated export tax liability and must ensure outstanding liabilities remain within the bond; fresh bond required if insufficient. The jurisdictional Commissioner may demand a bank guarantee based on exporter track record, with bank guarantees normally not to exceed fifteen percent of the bond amount. Bonds/LUTs are accepted by the Deputy/Assistant Commissioner having jurisdiction over the exporter's principal place of business.

TDS under GST requires government deductors to register, withhold prescribed tax, remit electronically and file monthly returns.
The circular mandates compulsory GST registration for government departments and agencies as Deductors under section 51, requires withholding tax on eligible contracts at the prescribed statutory components (state/central or IGST for interstate supplies), excludes separately charged GST/IGST and cess from the threshold computation, and directs electronic payment, monthly GSTR-7 filing, issuance of Form GSTR-7A certificates, and procedures for refunds, penalties, interest and transitional exclusions.

Classification of printed workbooks: treat as books when printed content is integral rather than incidental to their use.
Exercise books with blank lined pages and only incidental printing are classifiable as stationery under the notebook/register tariff heading because printing is incidental to their primary use of manual writing. Printed workbooks and children's drawing/colouring books whose printed text or pictures form the principal interest, provide exercises or spaces for completion, and where printing is not merely incidental, are classifiable as books under the tariff heading for printed textual matter, in line with HSN explanatory and chapter notes.

Inter state movement of conveyances not a supply, so IGST not payable; repairs and maintenance remain taxable.
The inter-state movement of conveyances between distinct registered persons is not to be treated as a supply and IGST will not be payable on such movements except where the movement is for further supply of the same conveyance; repairs and maintenance on such conveyances are taxable and subject to applicable Central/State GST or IGST.

GST permit issuance enables online generation and sets conditions for movement of taxable goods under prescribed procedural requirements.
An online system issues GST Inward, GST Outward, GST Permit for intra-State supply and GST Transit Pass; registered dealers may use existing credentials or create profiles to obtain user IDs. Permits are requisitioned and auto numbered by the portal with maximum unutilized stock limits and replenishment only after 50% utilization. Permit generation requires consignment and transporter details; transporters perform vehicle data entry and obtain tracking IDs. Transit Passes require valid GSTINs and invoices, must be endorsed at exit and surrendered within thirty days. Intra state permits are not mandatory within the same municipal area or below a specified invoice value unless composite consignments exceed that value.

GST Implementation Coordination Unit to centralize taxpayer transition queries and provide support via email and helpline.
Formation of a GST Implementation Coordination Unit (ICU) to receive, triage and respond to taxpayer, consultant and trade queries during GST transition. The ICU will be staffed by an Inspector under a Superintendent and overall charge of a Deputy Commissioner. All Divisional and Range Offices must forward trade-related queries to the ICU using the published group email and helpline, and trade associations are asked to publicize the contact channels so members can seek timely clarifications and assistance.

Proper officer designations under GST allocate enforcement and procedural functions to specified tax officer ranks.
The notice assigns proper officer roles for non-registration and non-composition CGST functions to designated officer ranks, specifying the exact Act sub-sections and rule provisions allocated to each category, thereby creating an operational matrix for assessment, seizure, adjudication, and other enforcement-related procedural powers.

Proper officer designation assigns CGST Act functions to specified ranks for non-registration and composition matters under trade notice.
Designation of proper officers assigns specific CGST sections and rules to ranks-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising them to exercise enumerated enforcement, adjudicatory and procedural powers (inspection, assessment, recovery, detention, seizure, refund and related compliance functions) under the Act for matters other than registration and composition.