Bond or Letter of Undertaking for exports may be accepted by deputy/assistant commissioners, permitting manual FORM GST RFD-11 filing.
Exports without payment of integrated tax require prior furnishing of a Bond/Letter of Undertaking in FORM GST RFD-11. Acceptance of that bond/undertaking may be done by the jurisdictional Deputy or Assistant Commissioner, and until the online module is available exporters may manually submit the downloaded FORM GST RFD-11 to the jurisdictional Deputy/Assistant Commissioner.

Proper officer assignments under GST: designated ranks are allocated specific statutory and rule functions, with trade notices requested.
The Board designates specific offices as proper officer for non-registration and non-composition provisions of the Central Goods and Services Tax Act, 2017, listing precise sections and rule provisions assigned to Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax, and instructs issuance of trade notices and reporting of implementation difficulties.

Bond or Letter of Undertaking for exports: acceptance delegated to local deputy/assistant and manual filing permitted pending portal availability.
Acceptance of the bond or Letter of Undertaking required for export without payment of integrated tax is authorised to be undertaken by the jurisdictional Deputy/Assistant Commissioner, and until the online module for FORM GST RFD-11 is available exporters may furnish FORM RFD-11 manually to the jurisdictional Deputy/Assistant Commissioner using the downloadable format; these instructions apply to applications filed on or after the operative date.

GST registration assistance launched to receive taxpayer migration issues and provide support via webpage, Telegram channel and email group.
A dedicated webpage has been created to receive and register issues arising from GST registration and migration, with GST Seva Kendra officers in Range and Division offices assisting taxpayers to resolve those issues. In parallel, an official Telegram Channel and a Google Groups email forum have been launched to disseminate authentic trade notices, notifications, circulars and guidance on GST and Central Excise; instructions for joining both digital channels are provided for taxpayers and the public.

Office locations for Central Tax divisions designated, with interim operation from nearby offices until permanent premises are hired.
The notice specifies physical locations for new Division and Range offices under Central Tax Commissionerate Patna II, designating certain addresses as Interim Locations where functions will run from existing nearby offices until suitable permanent premises are hired, and directs trade and industry associations to refer to the annexure for current operational addresses.

Jurisdiction of Commissioner of Central Tax (Audit) assigned within Ahmedabad zone under CGST Act; territorial powers vested accordingly.
Commissioners of Central Tax (Audit) and their subordinate Central Tax Officers are assigned territorial jurisdiction within the Principal Chief Commissioner of Central Tax, Ahmedabad Zone pursuant to Notification No.2/2017 Central Tax dated 19.06.2017, effective 22.06.2017, and are vested with all powers under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act and rules for the specified jurisdictions; detailed commissionerate and audit circle allocations appear in Annexures I and II.

GST rollout: approvals for compounding, enforcement, refunds, IGST rules, high-sea sales guidance, and 5% fertilizer rate.
The Council approved amended Minutes and multiple Rule and Form changes for GST rollout: deferred TDS/TCS commencement, uniform 18% on IT software, supplier/aggregator taxation for certain guest houses, Rule 96 amendment allowing export under bond/LOU with electronic customs-GST portal interfaces for refunds, standardized compounding and enforcement procedures including provisional release on bond/security, adoption of CGST Rules as IGST Rules effective 22 June 2017, deemed 10% CIF valuation for certain freight IGST, amendment to Rule 117(1) to limit transitional credit to eligible duties and taxes, clarification that high-sea sales value-addition is includible for IGST at import, inclusion of fertilizers in 5% rate, and Chair authorization to classify exclusive tractor parts at 18%.

Jurisdiction of Chief Commissioner Central Tax Guwahati updated under GST, listing commissionerates, appeal and audit jurisdictions.
Notification delineates the jurisdiction of the Chief Commissioner, Central Tax, Guwahati under GST by allocating territorial responsibilities for Guwahati and other North-Eastern commissionerates, and by designating appellate and audit commissionerates with division-, range- and circle-level mappings; detailed boundaries appear in annexures and the arrangement is effective from the 22nd day of June, 2017.

GST commissionerate jurisdiction updated with addresses and contact points for audit circles, enabling immediate operational commencement.
The notice fixes the territorial jurisdiction, office locations, officer designations and contact points for the GST (Audit) Commissionerate Gurugram, listing headquarters addresses in Gurugram and Faridabad, assigning Assistant/Deputy Commissioners to Circles and Groups, specifying the divisional areas each will serve, and designating a GST Nodal Officer at the GST Seva Kendra; the arrangements take effect immediately and trade associations are requested to publicize them.

Proper officer designation for GST registration and composition levy clarifies administrative responsibility and function allocation.
The Board assigns designated Central Tax officers as proper officers to administer specific sections and rules on registration and composition levy under the GST framework, mapping Assistant/Deputy Commissioners and Assistant/Deputy Directors to one set of subsections and rules and Superintendents to another, and directs that this allocation be communicated to trade and industry.

Proper officer designation assigns registration and composition functions to designated tax officers under GST rules.
The Board assigns proper officer functions for registration and composition matters: the Assistant or Deputy Commissioner of Central Tax is responsible for specified provisions including sub section (5) of section 10, the proviso to sub section (1) of section 27, section 30 and Rules 6, 23 and 25; the Superintendent of Central Tax is assigned duties under sub section (8) of section 25, sections 28 and 29, and Rules 9, 10, 12, 16, 17, 19, 22 and 24. Trade associations are asked to publicise these designations.

Mandatory GST registration for government departments making taxable supplies; departments deducting tax must obtain registration and comply.
Departments undertaking transactions that amount to taxable supplies (except activities specifically excluded under section 7(2)(b)) must obtain GST registration; those required to deduct tax at source under section 51 are compulsorily registrable under sections 22 and 24 and the Union Territory Act applies Central Act provisions mutatis mutandis. Departments registered under prior VAT or service tax laws must complete GST migration and obtain provisional IDs to comply with registration and withholding obligations.

Proper Officer designation under CGST assigns officers specific functions for registration and composition administration.
The notice designates specific Central Tax officers as Proper Officers for registration and composition levy provisions under the Central Goods and Services Tax Act, 2017. Assistant or Deputy Commissioners/Directors are assigned functions under subsection (5) of section 10, proviso to subsection (1) of section 27, section 30 and Rules 6, 23 and 25; Superintendents are assigned a list of other subsections and rules governing registration, transfers and related procedures. The allocation is made under clause (91) of section 2 read with section 20 of the Integrated Goods and Services Tax Act.

Proper officer designation under GST Act assigns specific registration and composition functions to defined tax officers.
Assignment designates Assistant and Deputy Commissioners/Directors of Central Tax and Superintendents of Central Tax as proper officers for specified registration and composition levy functions under the Central Goods and Services Tax Act, 2017 and associated rules, and directs Principal Commissioners/Commissioners and trade associations to disseminate the notice to taxpayers, field formations and members.

Proper officer designation for GST registration and composition levy assigned to specified tax officers under CGST rules.
The Board designates specific officer ranks as proper officers for registration and composition levy under the CGST Act and rules: Assistant/Deputy Commissioners and Assistant/Deputy Directors are allocated duties including section 10(5), proviso to section 27(1), section 30 and Rules 6, 23, 25; Superintendents are allocated duties including section 25(8), sections 28-29 and Rules 9, 10, 12, 16, 17, 19, 22, 24. The circular also directs issuance of trade notices and reporting of implementation difficulties to the Board.

Creation of GST Commissionerate establishes jurisdiction and headquarters for Jammu & Kashmir, defining divisions, ranges and temporary offices.
Creation of a GST Commissionerate for Jammu & Kashmir locates its headquarters at O. B.-32, Rail Head Complex, Jammu and fixes its territorial jurisdiction as the physical boundary of the State under the Chandigarh Zone. The Commissionerate is organized into four divisions-Jammu I, Jammu II, Samba and Srinagar-with multiple ranges each assigned specific office locations (some temporary) and clearly demarcated local jurisdictions. The notice withdraws earlier related trade notices, requires trade associations to publicize the changes, and takes effect from 22/06/2017.

GST territorial jurisdiction: new Ludhiana Commissionerate established assigning assessees to specified divisions and ranges.
Creation of a GST Commissionerate at Ludhiana (headquarters at F Block, Rishi Nagar) under the Chandigarh Zone, with detailed territorial jurisdiction across specified Punjab districts. The notice designates multiple GST Divisions and their office addresses and defines, by division and range, precise geographic boundaries (tehsils, sectors, roads, canals and municipal limits) for allocation of assessees. It is effective 22 June 2017, withdraws earlier reorganisation trade notices, and extends Divisional jurisdiction to remaining Central Excise and Service Tax units for legacy issues.

Creation of Puducherry Central Tax Commissionerate reorganises GST jurisdictions and assigns audit and appeals functions accordingly.
Creation of the Puducherry Central Tax Commissionerate establishes a GST administrative formation covering the Union Territory of Puducherry, including Karaikal, Mahe and Yanam, organised into Divisions and Ranges whose territorial jurisdictions are specified; it will also attend to Central Excise and Service Tax matters for the revised jurisdiction. The reorganisation transfers Cuddalore and Villupuram Divisions to other Commissionerates and incorporates the Karaikal Division (with three Karaikal Ranges and Mahe and Yanam Ranges) into Puducherry. Audit-I Chennai and Appeals-I Chennai will handle audit and appeals functions for this Commissionerate.

Territorial jurisdiction of Chief Commissioner of Central Tax Jaipur specified; Central GST divisions and ranges defined for taxable persons.
The notice specifies the territorial jurisdiction of the Chief Commissioner of Central Tax, Jaipur and of the Principal Commissioner/Commissioner of Central Tax, Jaipur, and apportions that jurisdiction among Central GST Divisions and Ranges as detailed in Annexure I; each Division/Range shall have jurisdiction over taxable persons under Central GST within its specified area, with trade associations asked to inform concerned persons and report difficulties within ten days.

Central Tax reorganisation assigns jurisdictional boundaries and commissionerate structure across 58 districts under GST.
Re-organisation establishes Central Tax, Lucknow Zone with jurisdiction over 58 districts, headed by the Principal Chief Commissioner and divided into Commissionerates (Allahabad, Varanasi, Lucknow, Kanpur, Agra), Audit Commissionerates and Appeals Commissionerates; detailed territorial allocations for Divisions, Ranges and Circles are set out in Annexures I-VII, and taxpayers are required to note and circulate these jurisdictions with a ten day channel to report difficulties.