Turnover marking and deemed-category scrutiny for small traders' annual returns must be completed within the prescribed deadline.
Turnover marking and scrutiny of annual return cases for small traders under the Uttar Pradesh Value Added Tax Act, 2008 are to be completed on the basis of the list made available to assessing officers following the shift to GST from 1 July 2017. Annual returns in Forms 52, 52A and 52B for 2015-16 are to be examined to decide whether the cases fall within the deemed category or are to be kept outside it, and the work is to be completed within the specified deadline without extension.

Rotation Number Generation now permitted online by registered shipping lines/agents with digital signature and OTP authentication for vessel arrival.
Facility enables online Rotation Number Generation by registered shipping lines and agents via ICEGATE: users with digital signature access a Rotation Number Generation web-form, submit customs location code, vessel IMO, voyage number, master's name, shipping line and agent codes, next port of call and expected arrival date, authenticate with a one time password, and receive an electronically generated Rotation Number with secure status-checking.

Country specific import-export restrictions introduced via Appendix 2X, notifying prohibited items and their governing notifications.
The Director General of Foreign Trade notifies Appendix 2X for insertion into Appendices and Aayat Niryat Forms under the Foreign Trade Policy, providing a consolidated list of Country Specific Restrictions/Prohibitions on import and export and citing the notifications that impose those controls. The appendix identifies, by country, the goods subject to prohibition-e.g., milk and milk products from China (Notification No. 10) and all items of gold and silver from South Korea (Notification No. 25)-to guide trade documentation and compliance.

BIS registration requirement extended; only licensed refineries eligible for gold dore import authorizations; NABL accreditation accepted.
BIS registration requirement for gold dore import authorizations is extended: existing authorizations must obtain a valid BIS license by 31.5.2018, and from 1.6.2018 only applications from refineries with a valid BIS license will be considered. First time applicant refineries may submit NABL accreditation to DGFT for initial consideration and are allowed one year from the date of DGFT authorization to obtain a BIS license.

Bond/Letter of Undertaking for tax-free exports governs running bonds, bank guarantee limits, and jurisdictional acceptance.
Exports without payment of integrated tax require a Bond or Letter of Undertaking in FORM GST RFD-11; eligible exporters may use LUT while others must furnish a bond on non-judicial stamp paper. Bonds may be maintained as running bonds covering estimated tax liabilities and must be topped up if insufficient. A bank guarantee may be required but can be waived by the jurisdictional Commissioner; where required it should normally not exceed 15% of the bond amount. LUTs are valid for twelve months and acceptance is by the Deputy/Assistant Commissioner of the exporter's principal place of business.

Trade Facilitation Centers established to assist GST registration and implementation, with services provided free of charge.
Creation of Trade Facilitation Centers to assist in GST registration and implementation across the Jammu & Kashmir, Jammu Commissionerate, with specific facilitation locations listed for Jammu, Samba and Srinagar. Services at these centres are expressly provided at No Fee to the public and trade, and trade associations and chambers are requested to publicize the notice for information and necessary action.

Deemed cancellation of VAT registrations: option to continue registration creates MVAT/CST return obligations for eligible sellers.
Registration of dealers who did not sell any of the six specified goods during 2016 17 is deemed cancelled from the appointed date; such dealers may apply to revoke cancellation or use a web utility to elect to remain registered for those goods, and making that election will create MVAT/CST return filing obligations for periods starting from the appointed date. A departmental list of identified dealers is published and eligible dealers are cautioned to elect continuation only if they actually sell the specified goods.

Electronic verification of Let Export Order enables airlines and custodians to process exports without hard copy shipping bills.
Export clearance will rely on electronic verification of the Let Export Order (LEO) in ICEGATE: ICEGATE informs custodians and airlines when LEO is accorded; exporters/brokers may hand documents to airlines only after confirming all Shipping Bills under a Master Airway Bill have LEO; airlines verify LEO at a dedicated counter, custodians at BAG counter will countercheck and stamp/sign the Gate Pass with date/time to denote clearance, and the EFO will reverify the BAG stamp against ICEGATE before permitting movement. Hard copy Shipping Bills are no longer required.

Warehousing compliance: mandatory digital recordkeeping and timely submission of monthly statements, or licence extensions risk adjudication.
Applicants for new or renewed warehouse licences must furnish all prescribed documents and implement IT enabled Systems with Audit Trail Feature as required by the Warehousing Regulations, 2016; licensees must maintain digital records and submit monthly statements of warehoused goods in the prescribed form within the prescribed time period, and must apply for licence extensions well before expiry or face adjudication proceedings under the Customs Act, 1962 for non compliance.

Change of name of customs custodian: ICD to be recognised under new corporate name in all customs documents.
The Inland Container Depot formerly M/s. Indev Logistics Pvt. Ltd. is renamed M/s. Kerry Indev Logistics Private Limited and shall be so identified in all customs documents; the ICD remains a Customs Area under Section 8 and its operator continues as Custodian under Section 45 of the Customs Act, 1962, with previously declared additional areas and other public notice contents unchanged, pursuant to CBEC guidance.

Tax deduction at source on works contracts and supplies: TDS under GST applies when invoice and payment occur after GST implementation.
Deduction of tax at source applies to payments for works contracts and supplies by government deductors, with applicability determined by whether invoicing and the taxable event occurred under the prior VAT regime or under GST; VAT-era invoices retain VAT TDS treatment despite post-GST payment, while invoices and supplies arising under GST are subject to GST TDS, and partially executed contracts are allocated to the statute applicable at the time invoices were raised.

Letter of Undertaking eligibility linked to foreign inward remittance criteria; LUT can replace bond for zero-rated exports.
Clarification extends the Letter of Undertaking (LUT) facility to any registered person meeting foreign inward remittance thresholds (minimum ten percent of export turnover and not less than one crore rupees, higher amount applicable), with status holders exempted from these conditions. LUTs must be on letterhead and processed within three working days; CT-1 is irrelevant under GST and supplies to EOUs are taxable with EOUs eligible for zero-rating on exports. RBI-compliant rupee receipts for specified jurisdictions are permissible; bank guarantees should normally not exceed fifteen percent and may be waived; self-declaration and post-facto verification are acceptable.

GSTR-3B filing demo available at Seva Kendra for registrants; free facilitation and prior contact required.
Notification of a live demonstration for electronic filing of GSTR-3B returns at the Commissionerate's GST Seva Kendra located at OB-32, Rail Head Complex, Jammu; interested GST registrants must contact the office by telephone before attending and the facilitation is provided free of charge.

GST returns requirement now replaces service tax returns for issuance and renewal of steamer agency registrations.
Prescription of documents for issuance and renewal of Steamer Agency Registration requires submission of the same documentary set as previously mandated, except that Goods and Services Tax returns must be provided in lieu of Service Tax returns following the introduction of GST; all other documentary prerequisites remain unchanged.

Eligibility for LUT: exporters meeting specified foreign remittance thresholds may use LUT instead of bond for zero-rated exports.
Clarification sets eligibility and procedural rules for substitution of Letter of Undertaking (LUT) for bonds in zero-rated exports: LUTs are available to registered persons meeting prescribed foreign inward remittance thresholds, with status holders exempted from the threshold requirement; LUTs must be on letterhead and processed within three working days; CT-I is irrelevant under GST; supplies to EOUs are taxable and zero-rating applies only for actual exporters; foreign currency and RBI conditions govern remittances for Nepal, Bhutan and SEZ transactions; bank guarantees may be limited or waived; jurisdictional officers accept LUTs and self-declarations are prima facie sufficient.

De-listing of Pre-Shipment Inspection Agency renders the specified firm ineligible to issue Pre Shipment Inspection Certificates.
The Annexure to Public Notice No.15/2015-2020 is re notified and replaced with a revised list of approved spectrometers and survey meters for issuance of Pre Shipment Inspection Certificates, and M/s SNG Inspection Services, UP (with branches in Malaysia, Vietnam and Indonesia) is de listed from Appendix 2G and made ineligible to issue Pre Shipment Inspection Certificates.

Entitlement to export freely exportable items free of cost revised, with new annual limits and pharma exceptions.
Amendment revises Para 2.84 to entitle Status Holders to export freely exportable items (excluding gems and jewellery, articles of gold and precious metals) free of cost for export promotion subject to an annual limit of Rupees One Crore or 2% of average annual export realization during the preceding three licensing years, with pharmaceutical companies and supplies to international or government health programmes subject to separate higher percentage limits; such free supplies are not eligible for Duty Drawback or other export incentives.

Import of wireless equipment requires WPC ETA and RLO import licence, including laptops under telecom rules.
Import of wireless equipment requires Equipment Type Approval (ETA) and a mandatory import licence from the WPC Regional Licensing Office; this import licence requirement applies irrespective of operation in licensed or licence free radio frequency bands. For licensed bands, import licences follow issuance of AIP/D/L letters; for licence free bands, ETA must be obtained from the RLO before securing the import licence for Customs clearance. Laptops with Bluetooth/Wi Fi are permitted under Department of Telecom rules.

Operational issues for export oriented units in GST regime clarified; circular directs instructions and dissemination to trade.
The notice highlights operational problems faced by EOU/STP/EHTP units in the GST regime resulting from the amendment to Notification No. 52/2003 Customs and refers stakeholders to a circular issuing instructions to address those problems; it directs dissemination of the circular's contents to trade associations, industry members, and regional advisory committee members within the commissionerate's jurisdiction.

Tax Deduction at Source under CGST/MGST not required for supplies invoiced on or after appointed date; suppliers must declare.
Tax Deduction at Source under CGST/MGST is not to be applied for supplies invoiced on or after 1 July 2017 until the enabling provision is notified; suppliers paid without deduction must furnish the prescribed declaration. Supplies invoiced before 1 July 2017 remain subject to tax deduction under the Meghalaya Value Added Tax Act, 2003.