Drawback of integrated tax and compensation cess includes refund on re exported imports, subject to GST officer certificate preventing credit claims.
Drawback under Section 74 now includes refund of integrated tax and compensation cess on re exported imports; the Re export Rules have been amended accordingly. A certificate from the relevant GST officer is required to confirm that no credit of integrated tax or compensation cess has been availed and no refund claimed, to prevent dual benefit. Existing procedural instructions for drawback claims remain unchanged.

Auction-based allocation of FPI corporate debt limits activates when utilisation breaches the threshold, governing bids and reinvestment timelines.
The Combined Corporate Debt Limit (CCDL) is available on tap until overall FPI utilisation reaches 95%, after which custodians must halt purchases and depositories notify exchanges to conduct auctions for unutilised limits. The circular sets auction procedures (timing, access, bid sizes, tick, allocation by price-time, minimum fee) and grants successful bidders 10 trading days to utilise allocations; reinvestment after sale/redemption is permitted for 2 trading days. Single FPI/group bidding is capped at one-tenth of the auctioned limits. Overseas issuance of rupee bonds by corporates is suspended while high utilisation persists. Reporting and dematerialisation requirements are mandated.

Export without payment of integrated tax: furnish Bond or Letter of Undertaking before jurisdictional tax authority for acceptance and recordation.
Supply of goods or services for export without payment of integrated tax under rule 96A requires a prior Bond or Letter of Undertaking in FORM GST RFD-11. Until the common portal module is operational, the Bond/LUT may be furnished manually to the jurisdictional Deputy/Assistant Commissioner or before Central or State Tax authority; the jurisdictional office shall accept, record and acknowledge the submission and maintain proper registers. A bank guarantee may be required, with amount to be decided by the Joint Commissioner based on exporter track record.

Appointment of Principal Commissioner (Revision Application) - officers assigned ex officio Additional Secretary status with fixed two year tenure.
Two IRS (C&CE) officers are appointed as Principal Commissioner (Revision Application) and ex officio Additional Secretary in the Revision Application Unit, effective from assumption of charge, for an initial period of two years or until further orders.

Administrative promotion orders: Principal Commissioner grade conferred and consequent postings and compliance requirements announced.
Promotion to the grade of Principal Commissioner of Customs, GST & CX is ordered for listed IRS (Customs & Central Excise) officers for panel years 2015-16 and 2016-17, effective from assumption of charge. Two officers' promotions will take effect only after repatriation and reporting to the Board. Consequent postings in the grades of Principal Commissioner/Principal ADG and transfers in the grade of Commissioner are ordered with immediate effect, and officers must join by the prescribed date; compliance reports on relieving and joining are to be sent to the Board as directed.

Registration cancellation notice under Uttar Pradesh VAT law lists cancelled trader TINs and effective cancellation dates.
Registration cancellation information is issued under section 17(11) of the Uttar Pradesh Value Added Tax Act, 2008 read with rule 37-A of the Uttar Pradesh VAT Rules, 2008. The circular communicates that, on the basis of information received from different commercial tax circles, the provincial and central TIN registrations of specified traders have been cancelled by the assessing authorities. It serves as a consolidated notice to departmental officers and sets out the names and addresses of the firms, the nature of goods or business, the TIN numbers, the effective dates of registration, and the dates of cancellation for each listed dealer.

Export goods are zero rated under IGST; exporters may use LUT/bond or pay tax and claim refunds, and use approved self sealing.
Export supplies are zero rated, allowing exporters to either export under bond or Letter of Undertaking without paying integrated tax and claim refund of unutilized input tax credit, or pay integrated tax and claim refund via shipping bills treated as deemed refund applications subject to valid returns. Shipping bill formats are modified for IGST compliance. Self-sealing of containers replaces CBEC sealing for approved premises where exporters notify customs, obtain premises approval, use tamper proof electronic seals with embedded export and invoice data, and comply with risk based examination at ports; transitional implementation is effective 01.09.2017.

Exports under Letter of Undertaking: bond/LUT procedures permit running bonds and conditional bank guarantees for IGST-free exports.
Exporters removing goods or services without payment of integrated tax must furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11 under rule 96A; eligible categories may use LUT while others must furnish bond on non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability and may require a bank guarantee at the Commissioner's discretion, though a Commissioner satisfied with an exporter's track record may accept bond without a bank guarantee. LUTs are valid twelve months and bonds/LUTs are accepted by the Deputy/Assistant Commissioner with jurisdiction over the exporter's principal place of business.

Zero-rated exports under IGST: Bond/LUT acceptance delegated to jurisdictional deputy commissioner, enabling export without IGST payment.
Zero-rated exports may be effected by furnishing a Bond/LUT in FORM GST RFD-11 to supply without payment of IGST and claim refund of unutilized input tax credit; refund applications are filed electronically and deemed filed only after export manifest/report and valid return are furnished. LUT is available to status holders or exporters meeting specified foreign inward remittance criteria and is valid for 12 months; others must furnish a running bond on stamp paper covering self-assessed tax liability. Acceptance of Bond/LUT is delegated to the jurisdictional Deputy Excise and Taxation Commissioner and manual RFD-11 is allowed until the portal module is available.

Proper officer designation assigns registration and composition functions under the central GST framework to designated officers.
Designation of officers as proper officers allocates statutory functions under the Central Goods and Services Tax framework for registration, composition levy and related administrative provisions. The notice specifies that Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are each assigned defined sections and rules under the Act and Rules to exercise registration, composition-related, verification, assessment and procedural enforcement functions.

Proper officer designation for registration and composition levy assigns specific Central Tax cadres to listed CGST provisions.
Designation of specific Central Tax officers as proper officers for registration and composition levy functions under the CGST/IGST statutes: Assistant or Deputy Commissioners and Assistant or Deputy Directors are assigned a listed set of sections and rules, and Superintendents of Central Tax are assigned a separate listed set of sections and rules, with the mapping set out in the notice and dissemination requested to trade associations.

Proper officer appointments assign Central Tax ranks responsibility for GST registration and composition levy administration.
The Board assigns designated ranks of Central Tax officers as the proper officer for specified sections, sub sections and rules of the Central Goods and Services Tax Act, 2017 and accompanying rules, allocating administrative responsibility for registration, composition levy and related procedural enforcement to Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner; Superintendent and Inspector of Central Tax.

Continuity bond requirement clarified: existing B-17 bond accepted and transitional import procedures for EOUs under GST defined.
The Board confirms that the B-17 bond will satisfy the continuity bond requirement under the IGCR Rules, units may submit and amend estimated import quantities and values for periods shorter than a year and may use Procurement Certificates during the transitional period; inter unit transfers are invoiced with GST but without customs duty at transfer, with the supplier endorsing duty exemption and the recipient accountable for basic customs duty upon clearance to DTA, and Procurement Certificates are not required for such transfers.

Duty drawback processing shift: Customs offices now handle DTA-to-SEZ supplier claims and brand rate fixation, replacing Central Excise.
Processing and payment of duty drawback claims for supplies by DTA units to SEZ units/developers, and fixation of brand rates if required, shall be undertaken by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for fresh claims filed from 1.7.2017; pending claims up to 30.6.2017 shall be transferred from Central Excise commissionerates to the jurisdictional Customs offices, with Central Excise continuing Customs functions until Customs commissionerates are notified.

Rebate of State Levies on garment and textile exports revised; new ROSL rates apply to exports with LET order dates from July.
Revised Rebate of State Levies (ROSL) rates for garment and textile made up exports apply to shipments with LET Export Order dates on or after 1 July 2017; the notification prescribes separate ROSL rates for standard claims and for Advance Authorization-All Industry Rates (AA AIR) combinations, and Customs has directed exporters and brokers to implement the revised schedules and report any difficulties to the department.

Continuity bond recognition: B-17 bond suffices and inter-unit transfers proceed by invoice with GST, recipient liable for customs duty on DTA clearance.
The B-17 running bond satisfies the continuity bond requirement under the IGCR rules; estimated import forecasts under Rule 5(1)(a) may cover up to one year but can be for shorter periods and amended; transitional option until 31-07-2017 to use Rule 5 or procurement certificates; inter-unit transfers are by invoice with GST, no customs duty on transfer, supplier must endorse customs duty exemption availed, and recipient is liable for basic customs duty when goods or finished goods are cleared into DTA.

Allocation of charges assigns zonal and directorate supervisory responsibilities to board members after appointments.
Allocation of charges among Members designates supervisory responsibility for specified zones, commissioners and directorates. Members receive distinct portfolios: Member (Customs) supervises Mumbai/Pune commissioners and export, valuation, safeguards, logistics, international customs and related directorates; Member (Adm) oversees Delhi/regional commissioners and NACIN, Vigilance, HRD and Taxpayer Services; Member (GST) supervises Kolkata/regional commissioners and the Directorate General of Goods & Services Tax; Member (Budget) covers principal commissioners in specified regions; Member (IT) manages Bengaluru/Chennai commissioners and the Directorate General of Systems & Data Management; Member (Central Excise, Service Tax and Legal) handles Ahmedabad/Vadodara commissioners, appellate and legal bodies and audit; Chairman retains oversight and central intelligence and analytics directorates.

GST migration data submission deadline governs updated PAN records and provisional ID creation for registered traders.
Timely transmission of updated PAN data was required for GST migration and provisional ID generation for registered traders in Uttar Pradesh. The assessing officers were directed to compile and send, in the prescribed Excel format and by the specified e-mail address, particulars of traders whose Provisional ID and password had been allotted on an incorrect PAN, as well as traders who had not received any Provisional ID because the PAN was not correct. No further data was to be accepted after the stated deadline for Provisional ID creation.

Custodianship extension permits Air India to hold transshipment cargo for specified flights under existing public notice conditions.
Extension of custodianship granted to M/S Air India Ltd. to handle import cargo/goods meant for transshipment to various Customs Airports and export cargo/goods meant for transshipment to designated gateway airports for flights operated by M/S Air India Ltd. from CSI Airport, Mumbai, exercised under Sections 8(a), 45(1) and 141(2) of the Customs Act, 1962; all other terms of Public Notice No. 13/2014 remain unchanged.

Custodianship extension to Air India Air Transport Services Ltd preserves custody of specified Air Cargo Complex modules and warehouses.
Under Customs Act authority, custodianship is extended to M/S Air India Air Transport Services Ltd for Module-I (Export Shed), Module-III (Heavy Shed and Light Shed), the ETV warehouse and the APEDA Shed at the Air Cargo Complex, Mumbai, as an addendum that preserves all other terms and conditions of Public Notice No. 04/2015.