Review committee constitution establishes two-commissioner panels for appellate review under central excise and service tax law.
The Board constitutes two-member Review Committees of Commissioners to perform review functions under the Central Excise Act and the Finance Act for each Commissioner (Appeals) jurisdiction, specifying in a table the two Commissioners who will form the Committee for each appeals area and clarifying that "Commissioner" includes "Principal Commissioner" where applicable.

Review committees established: paired Commissioners assigned to conduct territorial reviews under the Customs statutory review mechanism.
The Board constitutes two-Commissioner Review Committees for each Commissioner of Central Excise and Service Tax (Appeals) jurisdiction to implement the statutory review mechanism under the Customs law, mapping paired Commissioners to specified territorial commissionerates; "Commissioner" includes Principal Commissioners and includes Central Excise Commissioners empowered to act as Customs Commissioners under earlier notification.

Review committee constitution assigns paired Chief Commissioners to exercise statutory excise and service tax review across designated territories.
Constitutes standing review committees each of two Chief Commissioners to exercise statutory review functions under the Central Excise and Finance Acts for specified territorial jurisdictions, with a detailed table mapping paired Chief Commissioners to administrative divisions. The order provides that "Chief Commissioner" includes "Principal Chief Commissioner" where applicable and that Chief Commissioners of Central Excise includes notified Chief Commissioners of Customs, aligning committee composition and territorial allocation with prior notifications.

Constitution of Review Committees pairs Chief Commissioners to review specified customs jurisdictions under section 129D framework.
The Central Board of Excise and Customs constitutes Review Committees of two Chief Commissioners, designated in the Table, to exercise review functions for areas within the jurisdiction of the Principal Commissioner or Commissioners specified, pursuant to sub-section (1B) of section 129A read with the cited notifications, for purposes of sub-section (1) of section 129D; the Table pairs Commissioners with defined zones and Commissionerates and includes explanatory provisions on inclusion of Principal Chief Commissioners and Central Excise Chief Commissioners.

Non availment of input tax credit: duty drawback allowed in transition only when no GST credit or refund is claimed.
Continuation of duty drawback during the GST transition is permitted only if exporters do not claim input tax credit of CGST/IGST, do not claim refund of IGST on exported goods, and do not carry forward CENVAT credit; a declaration by the exporter and a certificate from the jurisdictional GST officer are required. "When Cenvat facility has not been availed" means the exporter must declare non availment to the satisfaction of the relevant Customs or Central Excise officer and, for exports under bond or rebate, produce a superintendent's certificate, with certain exempt products excluded.

Bond or Letter of Undertaking requirements for duty free exports clarified; running bonds, bank guarantee limits, and LUT validity specified.
Clarifies that exports without payment of integrated tax require either a Bond in FORM GST RFD 11 for non eligible exporters or a Letter of Undertaking in FORM GST 11 for eligible exporters; the bond may be a running bond covering estimated export tax liability and additional bonds must be furnished if liabilities exceed the bond amount. Jurisdictional Commissioners may require bank guarantees based on exporter track record, generally limited in amount, and LUTs are valid for twelve months with acceptance by the Deputy/Assistant Commissioner of the exporter's principal place of business.

GSTIN requirement clarified: GSTIN not mandatory where registration not required; PAN may be used and shipments not to be detained.
Clarification states that persons exclusively supplying goods that are not taxable or wholly exempt are not required to obtain GSTIN and may use PAN authorized as IEC; officers must not hold export consignments where CGSTIN is legally not required. Exporters should quote exporter state code at master level matching GSTIN first two digits on the Shipping Bill, may declare differing origin at item level, and must quote authorized PAN/GSTIN for clearance while implementation difficulties should be reported to customs authorities.

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.