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.

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.