GSTR-3B filing: live demonstration to guide taxpayers on electronic return submission procedures and compliance assistance.
A regulatory outreach notice announces a live demonstration on filing the GSTR-3B periodic GST return at the Central Tax & Central Excise Office auditorium in Kochi, conducted in separate language sessions to demonstrate electronic filing mechanics, data entry, and compliance steps; trade and industry associations are requested to circulate the notice to their members.

Bond and Letter of Undertaking requirements clarified for exports; exporters and field units must follow circular guidance and notify members.
Clarification reiterates that exporters may furnish a Bond or Letter of Undertaking in lieu of tax for exports subject to the procedural conditions, formality and submission modalities specified in the referenced CBEC circular; field formations are to sensitise officials and Trade & Industry Associations to ensure members consult the full circular for compliance requirements.

Letter of Undertaking eligibility broadened-remittance-based thresholds govern LUT access and procedural acceptance follows strict timelines.
Eligibility for a Letter of Undertaking (LUT) is extended to any registered person who received foreign inward remittances of at least 10% of export turnover and not less than one crore rupees in the preceding financial year, with status holders eligible irrespective of thresholds. LUTs are submitted on letterhead, must be processed within three working days by the jurisdictional Deputy/Assistant Commissioner, and self-declarations are acceptable unless contradicted. CT-1 is irrelevant under GST; supplies to EOUs are taxable; acceptance of LUT for Nepal, Bhutan or SEZs must comply with RBI rules. Bank guarantees generally capped at 15% may be waived in specified circumstances.

Letter of Undertaking eligibility expanded for exporters; bond and bank guarantee requirements and expedited processing clarified.
Eligibility for a Letter of Undertaking (LUT) is extended to registered exporters who received foreign inward remittances amounting to at least 10% of export turnover and above the prescribed minimum, or who are recognised status holders; LUTs are valid for twelve months, accepted on letterhead with signature and seal, may be accepted on self-declaration subject to post-facto verification, and must be processed within three working days. Exporters ineligible for LUT must furnish a running bond; a bank guarantee may be required at the Commissioner's discretion, normally not exceeding a specified fraction of the bond.

GST waiver from bank guarantee on executing bond: exporters may submit bonds without BG subject to specified exclusion criteria.
Authority is delegated to Jurisdictional Deputy or Assistant Commissioners to waive bank guarantees and accept bonds without bank guarantees for exports, subject to exclusions: prosecution for tax evasion; fresh registrants ineligible for LUT; prior breach of bond conditions; failure to deposit collected tax/duty; default in filing required returns; and default in payment of revenue arrears where no appeal is pending or dispute is final. A prescribed self declaration confirming none of these exclusions applies must be obtained when accepting a bond without a bank guarantee.

GST Seva Kendras: facilitation centres set up for taxpayers; no fee charged for registration or assistance.
Offices under the Commissionerate are designated as GST Seva Kendras with named officers and contact details to facilitate GST implementation; territorial jurisdictions were notified earlier and there is No Fee for registration or any facilitation, with a request that trade bodies publicize the notice.

Eligibility for LUT expanded to more exporters; procedural timelines, acceptable evidence and rupee receipt rules clarified.
Clarifies eligibility, form, processing timelines and related procedural matters for furnishing a Letter of Undertaking (LUT) or bond for zero-rated supplies under the GST regime. Eligibility for LUT is extended beyond manufacturers to any registered person meeting the combined remittance and threshold test, with status holders eligible regardless of remittance. LUTs must be on letterhead, processed within three working days, and self-declarations accepted unless contrary evidence exists. Acceptance of LUT for payments in Indian rupees is permissible subject to RBI guidelines; supplies to SEZs and EOUs are governed by zero-rating rules applicable to actual exporters.

Anti profiteering under GST: authority composition and eligibility set for Technical Members, nominations requested promptly.
Under Section 171, reduction in tax rates or benefit of input tax credit must be passed to recipients via commensurate price reduction. Chapter XV (Rules 122-137) of the CGST Rules, 2017 establishes a National Anti profiteering Authority consisting of a Chairman and four Technical Members to be nominated by the GST Council. Technical Members must be current or former Commissioners or equivalent and under 62 years; a Selection Committee under Rule 124(1) will recommend names. The notice requests recommendations of suitable retired or serving officers meeting eligibility, to be forwarded by the prescribed deadline.

e Way Bill rules, GST rate adjustments and anti profiteering measures approved with implementation and procedural modifications.
The Council approved amended e Way Bill Rules to be implemented from a notified date (target 1 October 2017) for consignments exceeding Rs.50,000 with validity one day per 100 km, prohibition of State check posts, technology enabled operation and GSTN/NIC development. It adopted Fitment Committee recommendations including exemption for milk powder to dairy cooperatives, taxation of specified tractor parts at 18%, textile job work at 5%, and Works Contract services to government at 12% with full input tax credit. The Council also constituted Anti profiteering committees, amended CGST/SGST procedural rules (including video conferencing), allowed bunching of TDS payments, increased certain compensation cess ceilings, and deferred select items pending further study.

Zero rated supply protections ensure exporters receive Compensation Cess refund or exemption under bond with input credit relief.
Section 16 of the IGST Act, 2017 relating to zero rated supply applies mutatis mutandis for Compensation Cess: exporters may either claim refund of Compensation Cess paid on exports under provisions analogous to Section 16(3)(b) of the IGST Act, or export under bond/Letter of Undertaking without payment of cess and claim refund of unutilised input tax credit of Compensation Cess akin to Section 16(3)(a), leveraging the mutatis mutandis application of CGST/IGST procedural provisions under Section 11 of the GST (Compensation to States) Act.

Inter-state movement of conveyances not treated as supply, so IGST not leviable while repairs remain taxable.
Inter-State movement of conveyances between distinct persons that merely transfers the vehicle without any further supply is not a supply; IGST is therefore not leviable on such movements, but repairs and maintenance of those conveyances remain taxable under the applicable indirect tax regime (CGST/SGST/IGST).

Zero rated supply: exporters can claim Compensation Cess refund or export under bond with cess credit recovery.
Provisions defining zero rated supply under the IGST framework apply mutatis mutandis to the Compensation Cess on exports. Exporters may either claim refund of Compensation Cess paid or export under bond/Letter of Undertaking without paying Compensation Cess and claim refund of unutilised input tax credit of Compensation Cess attributable to the exports. The circular directs issuance of trade/public notices and reporting of implementation difficulties.

Bond or Letter of Undertaking for export without integrated tax may be accepted by the local Deputy/Assistant Commissioner.
A Bond or Letter of Undertaking required to export without payment of integrated tax must be furnished prior to export in Form GST RFD-11. Acceptance of that Bond or Letter of Undertaking will be by the jurisdictional Deputy/Assistant Commissioner having physical jurisdiction over the exporter's principal place of business. Until the online module is available, the instrument may be furnished manually in the specified format to that Deputy/Assistant Commissioner. Container sealing under customs supervision continues as stated and a sealing report is to be forwarded to the Deputy/Assistant Commissioner having jurisdiction.

Composition levy intimation deadline extended, permitting filing of FORM GST CMP-01 under CGST Rules to comply with procedure.
The Board, exercising powers under section 168 of the Central Goods and Services Tax Act, 2017, extended the period for filing an intimation to opt for the composition levy under sub rule (1) of rule 3 of the CGST Rules, 2017, allowing intimation in FORM GST CMP-01 to be filed within the period specified by the Order No. 01/2017-GST dated 21 July 2017.

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.

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.

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.