Refund of unutilized input tax credit remains available to fabric exporters making zero-rated supplies, excluding credit on capital goods.
Restrictions on refund of unutilized input tax credit for specified goods under the inverted duty structure category do not apply to zero-rated supplies. Manufacturer-exporters of specified fabrics may claim refund of unutilized GST credit paid on inputs for fabrics manufactured and exported, subject to applicable statutory restrictions. Credit paid on capital goods is excluded. Zero-rated supplies include exports and supplies to a Special Economic Zone developer or unit.

Unutilized input tax credit refund: exporters of fabrics may claim refunds for inputs, excluding capital goods, subject to conditions.
Manufacturers of fabrics specified under chapters 50-55 and 60 and certain headings are eligible to claim refund of unutilised input tax credit of GST paid on inputs in respect of fabrics manufactured and exported, because the notification restricting refunds under the proviso to sub section (3) of section 54 does not apply to zero rated supplies; the refund excludes input tax credit on capital goods and remains subject to the statutory procedural conditions for refunds.

Approval requirement for export of milk products mandates establishment approval, marking and export certification before shipment.
Mandatory approval under Rule 4.15 is required for establishments processing and packing milk products for export and must include establishment identity, addresses, approval number, scope and export authorisation. Approval numbers and a Q mark must be legibly printed or labelled on all export packages per Executive Instructions. Exports to the European Union require permission from the Export Inspection Council of India. The Export Inspection Agency issues a Certificate for Export for each consignment, which is time-limited from issuance.

Renaming of administrative cell: CFS Management Cell now known as CCSP Cell without change to its mandate.
The existing CFS MANAGEMENT CELL is redesignated as the CCSP CELL for all activities concerning receipt, storage, delivery, dispatch or handling of imported and export goods in Customs areas; the renaming reflects recent changes in the section's work profile but does not alter its mandate, duties, or operational working.

Self sealing permission: exporters must follow RFID e sealing procedure, register with EDI systems, and notify GST authority before movement.
JNCH prescribes a consolidated procedure for grant of Self Sealing Permission (SSP) for electronic/RFID sealing of containerized export cargo: exporters must apply to the FSP Cell, submit prescribed documents, register with EDI Systems, and-where required-obtain a premises viability inspection by the jurisdictional GST authority whose report is considered by the Assistant/Deputy Commissioner of Customs to grant or deny permission; SSPs are valid for all customs stations but require EDI validation and separate permissions per approved premise.

Government-supported Line of Credit finances exports for training and incubation centres subject to sourcing and compliance conditions.
Government-supported Line of Credit finances exports of eligible goods and services for establishment of vocational training and business incubation centres; at least 75 per cent of contract value must be supplied from India with up to 25 per cent procured from outside. Shipments under the LoC must be declared on the Export Declaration Form. No agency commission is payable under the LoC, although exporters may remit commission from their own funds or Exchange Earners' Foreign Currency Accounts after realisation, subject to extant remittance rules and Authorised Dealer compliance under FEMA.

Line of Credit supports export financing with 75% local content requirement and FEMA based reporting and remittance rules.
A Government-supported Line of Credit to a Mauritius infrastructure company permits financing of exports of eligible goods and services from India, requires at least 75% of contract value to be sourced from India (with up to 25% from abroad), mandates Export Declaration Form reporting, sets a terminal utilisation period from project completion, and prescribes that no agency commission is payable under the LoC though exporters may use own funds or EEFC balances for commission remittance subject to extant rules; directions issued under FEMA sections 10(4) and 11(1).

TRQ import timeframe: raw sugar imports must be completed within the licence defined import completion period.
Imports of raw sugar under the TRQ at 25% customs duty must be completed within the prescribed completion period specified by Customs Notification No. 74/2017, calculated either from the date of the original licence where no amendment occurs or from the date of the amended licence following allocation of additional quantity pursuant to the meeting minutes of 26.9.2017 and 3.10.2017.

Manual processing of zero-rated supply refunds: procedural filing, ledger debit/credit and register-based timelines for sanction and payment.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities.

Manual filing of bills of entry: exceptional permission requires system-assigned job number, system-generated BE and e-payment integration.
Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval; the Noting Section must enter core BE details into ICES 1.5 and obtain a system-assigned Job Number. The Assistant/Deputy Commissioner must approve the job in the ACL role, after which a system-generated running Bill of Entry number is assigned. The manual BE is filed physically quoting that number, assessed on paper, licence debits recorded prior to system entry, and duty paid via system-generated challan through e-payment. Post-clearance entries must be completed in ICES promptly.

Electronic payment of customs duty now mandatory for AEOs and importers exceeding the prescribed per bill duty threshold.
Notification 080/2017 makes electronic payment of customs duty mandatory for importers registered under the Authorised Economic Operator (AEO) Programme and for importers whose customs duty per Bill of Entry meets or exceeds the prescribed threshold, replacing the earlier higher threshold and expanding the class of importers required to pay duty electronically; implementation queries are to be directed to the Assistant/Deputy Commissioner of Customs at the airport customs office.

Extension of time for FORM GST TRAN-1 filing granted, deadline extended under rule 117 and statutory authority.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 read with section 168 of the CGST Act, 2017, on the Council's recommendation; the period for submitting FORM GST TRAN-1 is extended and Order No. 07/2017-GST dated 28th October, 2017 is superseded except as to prior actions.

Extension of time for filing FORM GST TRAN-1 under rule 120A permits additional period for transitional declaration submission.
The Board, exercising powers under rule 120A read with section 168 of the Central Goods and Services Tax Act, 2017, extends the period for furnishing the declaration in FORM GST TRAN-1, superseding Order No. 08/2017-GST except as to prior actions, and fixes the extended final date for submission as 27th December, 2017.

Extension of time for FORM GST TRAN 1 submissions under state GST procedural powers; filing deadline extended administratively.
Extension of time is granted for submitting the declaration in FORM GST TRAN 1, with the Commissioner of State Tax exercising powers under the State GST procedural rules and the enabling Act to extend the filing period and supersede the prior order while preserving prior actions.

Extension of time to file Form GST TRAN-1 under rule 117; submission period extended to a new statutory deadline.
Extension of time granted for submission of FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017: the Commissioner, on Council recommendations and under the State GST Act, has extended the period for filing the TRAN-1 declaration, superseding the earlier order except as to things already done or omitted, and sets a new final date for submission.

Furnishing of GSTR-3B returns required; payment must be discharged from electronic ledgers by the due date.
Mandates electronic filing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fee or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing, subject to section 49 of the Act.

Mismatch in reported income prompts comparison with Form 16/16A/26AS, limited to cases where gross figures are comparable.
Only information contained in Form 26AS, Form 16A and Form 16 shall be considered for adjustment comparisons; where ITR reporting (net figures, presumptive disclosures, consolidated P&L items, or multi year payment records) prevents reliable gross level matching with those Forms, the matching provision shall not be invoked. Exceptions permit adjustment intimations when receipts are wholly omitted or when presumptive income under a single section shows gross receipts lower than amounts in the three Forms; salary and house property reported on a gross basis in appropriate ITRs remain comparable.

Hybrid Security reporting requirement introduced for FPI investments, mandating daily and AUC disclosure across debt, equity and hybrid.
Creation of a third reporting category Hybrid Security to capture FPI investments in REITs and InvITs and reflect them in daily FPI net investment data and monthly/fortnightly AUC reports. Depositories must implement systems for daily custodian reporting and publish AUC by debt, equity and hybrid categories; the directive is effective immediately under the regulator's statutory powers.

Notice under section 142(1) for demonetisation-period substantial cash deposits: issue via ITBA and postal service with evidence retention.
A list of non-filers who deposited substantial cash during the demonetisation period is being provided to jurisdictional authorities in the AIMS module of ITBA; Assessing Officers must mark exempt government entities as "no return required," generate notices under the Income-tax Act through ITBA, serve notices electronically and by post while preserving evidence, and where service fails use personal service, local enquiries or affixture with system capture; all service dates must be recorded in ITBA and the process completed by 31 December 2017.

Computerised bill upload under GST enables prompt verification of collected invoices and next-day updating of uploaded details.
Mobile unit officers under the GST administration must use the computerised bill-uploading module for prompt transmission of collected bill details to assessing officers. The module requires entry of invoice particulars in separate Excel sheets for Tax Invoice, Bill of Supply, Purchase Invoice, and Challan, followed by creation and upload of zip files through the departmental website. Uploaded data is processed through the server and becomes available to the concerned tax assessment officer, with offline upload required by the next day and corrections permitted up to the next day.