Budgetary support under GST: manual registration and quarterly refund mechanism for eligible units in specified regions.
Manual registration and quarterly claim procedures enable disbursal of budgetary support under GST to eligible units formerly covered by area-based excise exemptions. Budgetary support is computed as specified shares of central and integrated tax debited from the unit's cash ledger, reduced for inputs procured from composition-scheme suppliers. Units must obtain GST registration, one-time scheme registration with unique ID, file quarterly returns and prescribed applications, and submit supporting documentation; jurisdictional Deputy/Assistant Commissioners verify GST return data and CA-certified details where required before sanction and PFMS credit.

High Seas Sale registration discontinued; customs will verify buyer, seller and commission details during assessment and before out of charge.
Prior registration of High Seas Sale contracts at the Import Noting Section is discontinued. The Bill of Entry/Integrated Declaration must contain complete details of the High Seas Sale buyer, seller and commission, and all documents previously required for registration must be presented to the Proper Officer. The Proper Officer will verify commission calculations, notarized/attested agreements, confirmation letters, invoice copies, Air Way Bill endorsements and related documents during assessment or before Out of Charge. Multiple agreements must be disclosed with supporting documents by the authorised customs broker.

Electronic sealing requirement becomes mandatory for designated exporters at listed ports; voluntary adoption allowed where readers exist.
Implementation of Electronic Sealing is introduced on a phased basis: entitled exporters with RFID e-seals and reader access may voluntarily self-seal without departmental supervision until the transition; thereafter e-sealing becomes mandatory for exporters with prior self-sealing permissions, AEO exporters and supervised-stuffing exporters at specified ports/ICDs, and ultimately for all Full Container Loads at all Ports/ICDs. Customs officers must familiarise themselves with RFID equipment and report implementation difficulties.

Division of taxpayer base assigns migrated GST registrants to Centre or State for single-interface administration.
The State Level Committee assigned migrated GST registrants in Andhra Pradesh to either Centre jurisdiction or State jurisdiction to ensure a single administrative interface, published lists identifying assigned taxpayers in annexures, and provided websites and e-mail contacts for taxpayers to verify assignments or report omissions.

Manual filing procedure for GST appeals requires Form APL-01, provisional acknowledgement, and later final registration.
Manual filing procedure prescribed for appeals under Section 107(1) of the Uttar Pradesh Goods and Services Tax Act pending electronic filing facility. Appeals are to be filed in Form APL-01 before the Appellate Authority, with manual signature and verification by the appellant, immediate provisional acknowledgement, and later final acknowledgement in Form APL-02 after submission of a certified copy of the relevant order within seven days. Separate registers are to be maintained, and the remaining procedural requirements under Section 107 and Rules 108, 109 and 109A must also be followed.

Revised return scrutiny: post demonetisation altered filings may be taxed as cash credits and face anti abuse treatment.
Where enquiries show that revised or belated returns filed post demonetisation contain fictitious manipulations-such as inflated sales, reduced closing stock, or increased cash in hand-the revised filings are suspect and manipulated receipts/sales/stock may be taxed as cash credit. Assessing Officers should compare disclosures with indirect tax records, verify counterparty genuineness, check tax audit findings, trace sources of payments, and, if income is found undisclosed, apply higher rate taxation applicable to such income; similar scrutiny applies to attempted creation of assets in wealth returns.

Transporter documentary compliance: carry invoice and e waybill where required under GST law or face liability and confiscation.
Transporters and owners of conveyances must carry with consignments a tax invoice, bill of supply or delivery challan and, where the consignment value exceeds the statutory threshold, an e waybill in FORM GST e waybill_1; the e waybill applies to interstate acquisitions/imports by advance e waybill, interstate supplies and intra State supplies, excluding goods exempt under the Act. Transporters accepting goods without required documents are treated as aiding tax evasion and may be liable under the Act, including independent confiscation of the vehicle. Where branded unit containers are treated as excepted, the packer must file an affidavit and mark unit containers to evidence voluntary forfeiture of brand rights.

Transfer of ownership of goods in a bonded warehouse triggers IGST on the supply; customs duty remains payable at ex bond based on import value.
Transfer or sale of imported goods while deposited in a customs bonded warehouse constitutes a supply taxable under IGST as an inter State supply, with value determined under CGST/IGST valuation rules; customs duties deferred at deposit remain payable on ex bonding based on the value determined at import under section 14, and post import costs are not added to the customs assessable value for ex bond duty computation.

MEIS incentive rates for numerous ITC HS codes increased from 2% to 4%, effective 01.11.2017 and limited period.
The Director General of Foreign Trade amended Appendix 3B Table 2 of the Foreign Trade Policy 2015-2020 to raise MEIS incentive rates for numerous specified ITC HS codes from 2% to 4%; the Public Notice states the enhanced rates operate with effect from 01.11.2017 and, in the notice, are expressed as valid until 30.06.2018, with a subsequent substitution of the earlier wording noted.

Authorized person access rules restrict who may interact with customs officers at CFS and docks, requiring ID and verified passes.
Only authorized persons may be present and interact with departmental officers for processing Customs documents or performing Customs work at CFS, ICD and Chennai docks/port area. Authorized persons include importers/exporters or their employees with employer issued photo IDs, customs brokers named in the Bill of Entry/Shipping Bill or their employers with valid broker ID cards, and brokers or representatives duly authorized for pre/post clearance tasks. Unauthorized persons are prohibited from entry, handling Customs documents, or undertaking Customs work; CFS/ICD/Docks must enforce the rule and may issue one day passes subject to verification.

Manual refund processing for zero-rated supplies ensures offline filing and prescribed register-based processing until portal module is available.
Manual filing and processing of refund claims for zero-rated supplies is required until the refund module on the common portal is available. Exporters' shipping bills may serve as refund applications where export reports and valid returns have been filed; other suppliers must submit printouts of FORM GST RFD-01A with supporting documents to the jurisdictional proper officer. Claims for unutilized input tax credit require portal debit of the electronic credit ledger and ARN generation to be furnished with the manual submission. All actions, acknowledgements, deficiency memos, provisional and final orders, and re-crediting must be recorded in refund registers and processed using prescribed forms.

E sealing requirement: mandatory for specified exporters and full container loads where readers are operational.
Entitled exporters with RFID e seals may voluntarily adopt e sealing where readers exist without departmental supervision until the transition to mandatory use; e sealing will become compulsory for exporters permitted prior self sealing, accredited exporters, and those using supervised stuffing at specified ports/ICDs, and will be mandatory for full container loads across ports/ICDs from the date indicated by the Board.

Corrigendum changes specified deadline in two West Bengal GST orders to an earlier date, published.
Corrigendum from the State Tax Commissioner of West Bengal corrects Orders Nos. 17/WBGST/PRO/17-18 and 18/WBGST/PRO/17-18 (dated 15 November 2017) by substituting the date stated as "31st December, 2017" with "27th December, 2017", effective as set out in the corrigendum dated 23 November 2017.

GSTIN jurisdiction correction procedure issued for wrong registration authority selection and transfer approvals across divisions and zones.
Procedure is prescribed for correcting GSTIN jurisdiction where a trader selected the wrong registration authority and the GSTIN is shown in an incorrect office dashboard. The update jurisdiction facility provided by GSTN is to be used to shift the registration to the correct assessment office. Transfers within a division require approval of the Joint Commissioner (Executive), transfers involving more than one division require approval of the Additional Commissioner Grade-1, and transfers from one zone to another require approval of the concerned Zonal Additional Commissioner.

Composition scheme eligibility clarified: exempt services and interest-based receipts excluded from aggregate turnover determination for composition eligibility.
Supplies of goods or services under clause (b) of paragraph 6 of Schedule II and exempt services consisting of extending deposits, loans or advances where consideration is interest or discount do not make a person ineligible for the composition scheme provided other conditions are met, and the value of such exempt services shall be excluded from the computation of aggregate turnover for determining composition eligibility.

Manual filing of GST zero-rated refund claims now required: form RFD-01A, ARN, ledger debit, and set timelines apply.
Manual filing and processing of refund claims for zero-rated supplies is mandated until the portal module is available. Export refunds via paid IGST use the shipping bill as the application upon filing export manifest/report and valid return. Suppliers claiming refund (including SEZ cases and unutilized ITC) must file FORM GST RFD-01A on the portal to obtain an ARN/debit proof and submit printouts with documentary evidence to the jurisdictional proper officer. Acknowledgement (FORM GST RFD-02) is within 15 days, provisional refund within 7 days, and final order within 60 days; deficiencies, re-credit, and inter-authority communications follow prescribed Forms and registers.

Electronic sealing requirement phased for exporters: voluntary adoption where readers exist, then staged mandatory implementation nationwide.
Implementation of electronic sealing introduces a phased RFID e seal regime: entitled exporters who possess RFID seals and export from stations with reader infrastructure may voluntarily adopt self sealing without departmental supervision during the transition. Subsequently, mandatory e sealing will apply in phases-first to exporters permitted self sealing, AEOs, and supervised stuffing exporters at specified major ports/ICDs, and ultimately to all Full Container Loads stuffed at approved premises across all ports/ICDs. Field officers must familiarise themselves with RFID systems and report difficulties to the Commissioner.

E-sealing requirement makes electronic container seals compulsory for entitled exporters at the port, vendors must ensure reader availability.
Implementation requires exporters using the self-sealing facility to adopt electronic sealing for containers at the port where a fixed RFID reader has been installed. Exporters must procure e-seals only from vendors who have installed compatible readers at the gateway port or ICD because each vendor's reader reads only its own seals. Vendors must comply with CBEC norms and restrict sales to exporters whose intended port has that vendor's reader. The procedure is voluntary until the prescribed date, after which it becomes mandatory for specified exporter categories.

Extension of registration application deadline: electronic submission for FORM GST REG-26 period extended under Delhi GST rules.
The Commissioner, on the Council's recommendation and under the powers conferred by the relevant provisions of the Delhi GST Rules and Act, has extended the period for electronic submission of applications in Form GST REG-26 until 31 December 2017.

Panel constitution of Standing Counsels secures continuity and defined tenure for CBEC representation in indirect taxation litigation.
The Board confirms that Senior and Junior Standing Counsels appointed in earlier orders and in the subsequent selection exercise constitute the CBEC panel for representation in indirect taxation matters before High Courts and other fora, with membership and tenure governed by the Board's prior selections, rescissions and the most recent appointment order to ensure continuity of representation.