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.

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.