Authority for Advance Ruling established for Union Territory to determine GST and UTGST questions and receive applications.
Constitution of an Authority for Advance Ruling for the Union Territory of Daman & Diu has been effected, comprising one Central GST member and one Union Territory GST member, with office located in Vapi. An Appellate Authority has been nominated consisting of the Chief Commissioner of central tax and the Commissioner of Union Territory tax. Nominations of specific officers as members are forwarded, requests for independent office space and staff are made, and pending advance ruling applications have been transmitted to the nominated members for decision.

GST facilitation: Range and Divisional offices serve as GST Seva Kendras with officer contacts for taxpayer assistance.
Range and Divisional offices of the Central GST Commissionerate, Daman, are designated as GST Seva Kendra to advise and assist taxpayers on GST implementation; contact numbers of Joint/Additional Commissioners responsible for divisions are published for direct assistance. If issues remain unresolved, taxpayers may escalate to the Commissioner by provided telephone or mobile numbers. Trade associations and Regional Advisory Committee members are requested to circulate the notice among their constituents.

Letter of Undertaking for exports permits tax free shipments if LUT or bond furnished, with bank guarantees normally limited.
Requirement to furnish a Bond or Letter of Undertaking (LUT) under Rule 96A and Form GST RFD 11 governs exports without payment of integrated tax; notification identifies exporters eligible for LUT while others must furnish a bond on non judicial stamp paper. Running bonds may be used to cover estimated export tax liabilities, with fresh bonds if amounts are insufficient. Jurisdictional Commissioners may set bank guarantee amounts based on exporter track record and may permit bonds without bank guarantee; bank guarantees should normally not exceed fifteen percent. LUTs are valid for twelve months and non compliance may require bond furnishing.

Cigarette tax increased to correct GST-era cascading anomaly; new compensation cess rates effective 18 July 2017.
The Council increased the compensation cess on cigarettes to correct a GST-era tax incidence anomaly that reduced total taxation compared with the pre GST regime, adopting higher specific and ad valorem components across length based cigarette categories. The revisions restore intended aggregate tax incidence, will raise additional revenue, and take effect prospectively from 12:00 a.m. on 18 July 2017.

Proper officer assignments under CGST Act designate officers to exercise specified statutory sections and rule powers.
The notice assigns specific functions under identified Sections and Rules of the Central Goods and Services Tax Act, 2017 to designated officer ranks, specifying which subsections and rule provisions each of Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are authorised to exercise, and directs circulation of the allocation to regional advisory committees and trade associations.

Export bond and Letter of Undertaking rules require running bonds, conditional bank guarantees and tax authority acceptance.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD 11 under rule 96A; exporters not covered by the eligibility notification must furnish a bond on non judicial stamp paper. Bonds may be running bonds covering multiple consignments and must secure the exporter's self assessed tax liability; fresh bonds are needed if liabilities exceed the bond. A bank guarantee may be required but the Commissioner can waive it and it should normally not exceed fifteen percent. LUTs are valid for twelve months and bonds/LUTs are accepted by the jurisdictional Deputy/Assistant Commissioner or provisionally by Central/State tax authorities.

Harassment complaint mechanism enables taxpayers to report officer misconduct and illegal demand for redress during office hours.
Establishes a GST Complaint Cell in the Bhopal Zone to receive reports of officer harassment and demands for illegal consideration from taxpayers and trade bodies. Complainants are instructed to contact listed officials at the provided landline numbers during office hours (09:30-18:00) on working days for redressal.

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.

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.

Export bond and LUT rules govern zero-rated supplies, permitting running bonds, conditional bank guarantees, and year-long LUT validity.
Exports without payment of integrated tax require a Letter of Undertaking (LUT) or a bond in FORM GST RFD-11; exporters not eligible for LUT must furnish a bond on non-judicial stamp paper. Running bonds are permitted to cover estimated tax liability for pending exports and must be topped up if insufficient. Jurisdictional Commissioners may require a bank guarantee as security, normally capped at fifteen percent of the bond amount, but may waive it for exporters with satisfactory track records. LUTs are valid for twelve months, and acceptance of Bond/LUT is by the jurisdictional Deputy/Assistant Commissioner or temporarily by Central/State authorities as directed.

Bond and Letter of Undertaking for export without integrated tax: running bonds permitted, bank guarantee capped, LUT validity limited.
Clarifies that exporters eligible under the notification may use a Letter of Undertaking (LUT), while others must furnish a bond in FORM GST RFD-11 on state stamp paper. Exporters may furnish a running bond to cover estimated export tax liability and must ensure outstanding liabilities remain within the bond; fresh bond required if insufficient. The jurisdictional Commissioner may demand a bank guarantee based on exporter track record, with bank guarantees normally not to exceed fifteen percent of the bond amount. Bonds/LUTs are accepted by the Deputy/Assistant Commissioner having jurisdiction over the exporter's principal place of business.

Inter state movement of conveyances not a supply, so IGST not payable; repairs and maintenance remain taxable.
The inter-state movement of conveyances between distinct registered persons is not to be treated as a supply and IGST will not be payable on such movements except where the movement is for further supply of the same conveyance; repairs and maintenance on such conveyances are taxable and subject to applicable Central/State GST or IGST.

GST Implementation Coordination Unit to centralize taxpayer transition queries and provide support via email and helpline.
Formation of a GST Implementation Coordination Unit (ICU) to receive, triage and respond to taxpayer, consultant and trade queries during GST transition. The ICU will be staffed by an Inspector under a Superintendent and overall charge of a Deputy Commissioner. All Divisional and Range Offices must forward trade-related queries to the ICU using the published group email and helpline, and trade associations are asked to publicize the contact channels so members can seek timely clarifications and assistance.

Proper officer designations under GST allocate enforcement and procedural functions to specified tax officer ranks.
The notice assigns proper officer roles for non-registration and non-composition CGST functions to designated officer ranks, specifying the exact Act sub-sections and rule provisions allocated to each category, thereby creating an operational matrix for assessment, seizure, adjudication, and other enforcement-related procedural powers.

Proper officer designation assigns CGST Act functions to specified ranks for non-registration and composition matters under trade notice.
Designation of proper officers assigns specific CGST sections and rules to ranks-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising them to exercise enumerated enforcement, adjudicatory and procedural powers (inspection, assessment, recovery, detention, seizure, refund and related compliance functions) under the Act for matters other than registration and composition.

Proper officer appointments under CGST assign specific investigative and adjudicatory functions to designated Central Tax officers.
Assignment of proper officers under the CGST Act designates specified Central Tax officer classes to exercise enumerated statutory and rule based functions (other than Registration and Composition). The Board has mapped investigative, adjudicatory and procedural powers to officer designations-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising actions under specified sections and rules. Jurisdictional Principal Commissioners/Commissioners must circulate the assignment to taxpayers and field formations, and trade associations should inform their members.

Bond or Letter of Undertaking for exports may be accepted by jurisdictional Deputy/Assistant Commissioner; manual submission allowed until portal live.
Acceptance of the Bond/Letter of Undertaking required for export without payment of integrated tax may be effected by the jurisdictional Deputy or Assistant Commissioner. Until the portal module for FORM GST RFD-11 is available, exporters may download FORM RFD-11 from the Central Board's website and furnish the duly filled form manually to the jurisdictional Deputy/Assistant Commissioner. These provisions apply to applications filed on or after the operative commencement date.