Audit continuity post-GST: CBEC audit commissionerates to verify 2016-17 records and allocate risk scored taxpayers for audit.
Audit functions for pre-GST periods remain with CBEC Audit Commissionerates, which shall verify financial records for 2016-17 and earlier. The Directorate General of Audit will produce an Audit Plan, identify and risk-score taxpayers formerly under Central Excise and Service Tax, and share classified lists with Chief Commissioners for allocation. Audit Commissionerates will select taxpayers using local risk factors and working-strength norms, prioritise scrutiny of CENVAT credit transfers to CGST, promote taxpayer education, and minimise business disruption while reporting feedback on risk parameters to the Directorate General.

Bond or Letter of Undertaking for exports: running bonds, conditional bank guarantees, and LUT validity and acceptance rules.
Exports without payment of integrated tax require a Letter of Undertaking in FORM GST RFD 11 for eligible exporters or a bond in FORM GST RFD II for others; bonds may be maintained as running bonds covering estimated tax liability and must be supplemented if insufficient. Jurisdictional Commissioners may require a bank guarantee based on exporter track record and may waive it; any bank guarantee should not exceed a limited proportion of the bond. LUTs are valid for twelve months; bonds/LUTs are accepted by the Deputy/Assistant Commissioner of the exporter's principal place of business, with temporary filing before Central or State tax authorities permitted during administrative assignment, and existing container sealing practices continue under local supervision.

Jurisdiction changes under GST: amendments to Commissionerate and Range boundaries communicated for administrative implementation.
The Trade Notice communicates modifications to territorial jurisdiction under the CGST Act, 2017, indicating that further amendments affecting several Ranges-including five Ranges within the Tiruchchirappalli GST Commissionerate-have been made and are set out in an annexure; trade and industry associations are requested to notify their members of these jurisdictional changes.

Due diligence for EFIs: trading members may perform or rely on bank-conducted checks for IFSC account openings.
A trading member of a recognized IFSC stock exchange may either perform its own due diligence at the account opening stage for an EFI not registered as an FPI, or rely upon due diligence carried out by a bank permitted to operate in the IFSC during the EFI account opening process.

GST registration requirement clarified for importers and exporters: PAN suffices where GSTIN is not required, facilitating customs clearance.
Where persons are not liable to registration under the CGST regime-including those making supplies that are not taxable or wholly exempt-GSTIN is not mandatory for import/export and authorized PAN (as IEC) will suffice; customs clearance should not be held up and PAN should be quoted in bills of entry and shipping bills.

Export Bond/LUT requirements: exporters must furnish running bonds or LUTs and security as required, subject to jurisdictional acceptance.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD-11 under rule 96A; non-notified exporters must furnish a bond on stamp paper while eligible exporters may furnish an LUT. Bonds may be maintained as running bonds covering estimated tax liability and topped up when insufficient. Jurisdictional Commissioners decide bank guarantee requirements based on exporter track record, and acceptance of bonds/LUTs is by the Deputy/Assistant Commissioner for the exporter's principal place of business, with temporary acceptance flexibility between Central and State tax authorities.

GSTIN not required for exclusively exempt importers/exporters; PAN/IEC must be quoted and consignments not delayed.
Where importers or exporters deal exclusively in goods not taxable or wholly exempt under the CGST/IGST framework, GSTIN is not required and PAN authorised as IEC suffices; registration provisions under the CGST Act apply to IGST by statutory linkage. Customs will not hold up consignments where GSTIN is legally unnecessary, and importers, exporters and brokers must quote PAN in bills of entry and shipping bills for clearance, with implementation issues to be reported to the customs office.

Letter of Undertaking for export without tax: eligibility, running bond option, and bank guarantee guidance clarified.
Clarifies that exporters may ship without payment of integrated tax by furnishing either a Letter of Undertaking or a bond under rule 96A; eligible exporters (status holders and those meeting inward remittance and prosecution criteria) may use LUTs executed in duplicate for a financial year, while others must furnish bonds on applicable stamp paper. Bonds may be running bonds covering estimated export tax liability and jurisdictional Commissioners may require or waive bank guarantees based on exporter track record, with guarantees normally capped as a percentage of the bond. Acceptance, validity, transitional filing, and administrative jurisdiction for LUTs/bonds are specified.

Tax treatment of transitional supplies: supply date governs GST or VAT liability, payment timing does not convert pre-transition supplies.
Transitional tax treatment distinguishes liability by supply/execution date and payment timing: supplies or works performed after GST commencement attract GST, while supplies or works performed before the GST commencement remain subject to VAT even if payment is received later, with VAT continuing until all related payments are released.

GST registration jurisdiction assigns functions among circle and ward officers, with special allocation rules for casual and non-resident taxpayers.
GST registration functions are assigned to Deputy Commissioners or Assistant Commissioners of State Tax for regular-circle jurisdictions and to State Tax Officers for independent-headquarters ward jurisdictions. Registration involving casual taxable persons and non-resident taxable persons intending to make supplies is assigned to the Deputy Commissioner or Assistant Commissioner of State Tax of the regular circle. If the designated officer is unavailable, the Joint Commissioner (Administration) may allocate the work to another officer. Where multiple independent-headquarters wards exist, the State Tax Officer of the lowest-numbered ward performs registration functions.

GST permit suspension for intra-state goods movement; only inward, outward permits and transit passes required.
Suspension of the requirement for a GST Permit for intra-State supply in Assam makes intra-State movement provisions of Circular No. 6/2017 inoperative; carriers must instead electronically obtain and carry one of three documents: a GST Inward Permit for importation into Assam, a GST Outward Permit for inter-State supply from Assam, or a Transit Pass for transit through the State, while other procedural steps remain governed by Circular No. 6/2017.

Investor grievance redressal reforms mandate arbitrator transparency, empanelment separation, increased fees and interim relief rules and database for defaulters.
Amendments require exchanges to enhance arbitration transparency by publishing arbitrator profiles, permit electronic document submissions, conduct annual arbitrator reviews with NISM training funded from ISF, maintain a common defaulter database, separate arbitration and appellate panels with a retired judge on appellate panels and SEBI approval for empanelment, revise arbitrator fees and a structured filing-fee regime with deposits and refunds, permit metro venue for higher-value proceedings at appellant's cost, align award interest with the Arbitration Amendment Act, and set staged interim relief releases from IPF subject to a yearly cap.

Chemical examination procedure for ISO tank exports: exporters must provide competent technical personnel and bear responsibility.
Examination of export cargo in ISO tanks follows the procedure for other hazardous cargo in Public Notice No. 46/2017; when samples are required for chemical testing, the exporter must arrange a competent technical/expert person to facilitate sample drawal under the supervision of the Export Officer/Preventive Officer. For hazardous cargo, an exporter, customs broker, or authorised representative/expert competent in handling the cargo may be present during examination; the exporter is responsible for ensuring competence and for consequences of any mishandling.

Ratification of wrong remittances: procedure permits transfer of misapplied tax payments after representation, verification, and PAO action.
Procedure for rectifying payments made to incorrect accounting heads or registration numbers: assessees must represent to the Commissioner with certified remittance challans, returns and supporting documents; obtain no-objection certificates and Range Officer certifications where payments are credited to another registration; produce both Central Excise and Service Tax challans when major heads are incorrect; and provide centralized registration and surrender certificates when relevant. Field formations must verify returns, payment authenticity, and incorporate corrected challan details before forwarding corrected ledger entries to the appropriate e-PAO for transfer, with major-head disputes referred to the Principal Chief Controller of Accounts.

Letter of Undertaking for zero-rated exports permits LUT or running bond with conditional bank guarantee and jurisdictional acceptance.
Exports without payment of integrated tax require furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 or a bond under rule 96A; eligible exporters may use an LUT per the Notification, others must submit a running bond on non-judicial stamp paper covering estimated tax liability. FORM GST RFD-11 allows a bank guarantee, which the jurisdictional Commissioner may waive or set based on exporter track record; LUTs are valid for twelve months and non-compliance may necessitate a bond. Jurisdictional officers accept bonds/LUTs at the exporter's principal place of business, with transitional central/state submission permitted.

Export container rules: zero-rated exports permit bond/LUT or IGST payment with refunds; self-sealing allowed with electronic seals.
Export supplies are zero rated, allowing exporters to choose export under bond/LUT without payment of integrated tax and claim unutilized input tax credit, or to pay IGST and claim refund; refund claims under LUT are filed electronically after delivery of the export manifest, while payment-route refunds are processed via the shipping bill and electronic confirmation of export and filing of valid returns. Self-sealing of factory/warehouse-stuffed containers is permitted subject to prior approval, GST registration and return filing requirements, premises inspection, use of tamper-evident electronic seals declared in the shipping bill, and risk-based examination at port/ICD; procedure effective 01.09.2017.

Duty drawback jurisdiction shifts to Customs for DTA to SEZ supplies; Customs will process and pay claims after transition.
Processing and payment of drawback for supplies by DTA units to SEZ units or developers, when accompanied by a disclaimer, shall be undertaken by the Principal Commissioner or Commissioner of Customs/Customs (Preventive) having jurisdiction over the DTA supplier, including fixation of the grand rate where required, for all claims filed from 1.7.2017 onwards; pending claims filed up to 30.6.2017 will be transferred from Central Excise to the jurisdictional Customs office, with Central Excise continuing Customs functions until Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess now allowed on re-export, subject to GST officer certificate denying input-credit.
Drawback for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.

Rebate of State Levies updated for garment and textile exports, with revised rates effective from the notified implementation date.
Revised Rebate of State Levies (ROSL) rates for garment and textile made up exports have been notified, including separate rates for standard ROSL and for ROSL under Advance Authorization-AA AIR. The revised rates apply to exports with Let Export Order dates on or after the notified implementation date. EDI updates to reflect the new rates have been completed; exporters and brokers should follow the notification and circulars and report any difficulties to customs.

Export procedure: GST refund options and authorised self-sealing of containers with electronic seal verification and risk based checks.
Export supplies are treated as Zero Rated Supply, permitting refund either under bond/Letter of Undertaking without payment of integrated tax or on payment of integrated tax with refund; refund claims and shipping bill/GST return interactions are to be processed electronically via the common portal. Self-sealing of containers is authorised subject to prior intimation and premises approval, GST registration and return filing (with limited exceptions), use of tamper proof electronic seals whose identifiers are declared in the shipping bill, digital signing for self-clearance, and risk based examination at ports; the revised procedure takes effect from 01.09.2017.