Bunker supply at anchorage: revised customs procedure requires checklist, surveyor reports, endorsed shipping bill, and licensed barges.
Exporters/CHAs must file a shipping bill checklist in EDI/ICEGATE with detailed vessel and consignor information; invoices must be in foreign currency or comply with the Foreign Trade Policy if in Indian currency. After assessment, the Examining Officer will inspect and grant the Let Export Order, and loading onto licensed barges/tankers/boats must occur under Customs supervision. Bunker supply and discharge at outer anchorage require surveyor and bunker delivery reports acknowledged by the Master, after which the preventive officer endorses the shipping bill and the Main Gate Preventive Officer issues "Allowed for Shipment" before files are sent to AC/DC(PG).

Advance-ruling membership and office arrangements establish the administrative framework for GST advance-ruling functions within applicable indirect tax administration.
Chhattisgarh's GST advance-ruling framework identifies the State Tax Joint Commissioner and the CGST and Central Excise Joint Commissioner as members of the Authority for Advance Ruling. The Authority's office is established at the Office of the Commissioner, Commercial Taxes, Civil Lines, near Raj Bhavan, Raipur, defining its membership and administrative location for advance-ruling functions under the GST regime.

GST registration inspection and cancellation procedure for non-functioning traders, with manual notices and restoration process.
Registration of new traders not filing returns is to be checked by inspection of the declared business premises, with particulars entered in the Employee Information System module. If no business is found, or invoices or bills are issued without supply of goods or services, registration may be cancelled through the prescribed notice, reply, cancellation, and restoration procedure. Until portal forms are available, the notices and orders are to be issued manually, scanned, emailed to the dealer, and reported to the headquarters inspection section for action through the IT section.

Truncated bank account numbers hinder drawback credits; exporters must revalidate accounts and request manual payment processing.
Truncated bank account numbers prevented electronic crediting of drawback payments; the bank returned funds by cheque and will notify affected exporters to correct account numbers in Customs EDI. Customs shared lists of affected IECs and shipping bills with trade bodies and uploaded them online, directed exporters to seek re validation of bank details to Core Banking norms and to apply to the Customs DBK (EDI) Section for manual processing, and waived certain formalities to permit manual disbursement for listed IECs.

Electronic sealing requirement phased to mandate RFID e seals at eligible exporters and ports, with initial voluntary adoption permitted.
Implementation of electronic sealing institutes a phased mandate: voluntary use of RFID e-seals by entitled exporters stuffing at approved premises where readers exist until 15 December 2017; mandatory RFID e-sealing from 15 December 2017 for exporters permitted to self-seal, AEOs, and supervised stuffing exporters at specified ports/ICDs; and mandatory e-sealing for Full Container Loads at approved premises for all ports/ICDs from 1 January 2018.

Export proceeds monitoring now mandatory under RBI-BRC module; manual BRC submissions discontinued for post module LEO shipping bills.
The new RBI-BRC Module mandates electronic monitoring of realisation of export proceeds for applicable EDI shipping bills; exporters must ensure BRC integration via ICF.GATE or through authorised dealers and stop submitting manual six monthly negative statements or dealer/chartered accountant certificates for shipping bills within the module's scope. The BRC Monitoring Cell, Chennai IV, will enforce the online reporting requirement, while pre module LEO shipping bills remain subject to prior circulars and public notices.

GSTR-3B return deadlines for Jan-Mar 2018 set; tax payments must be debited from ledgers by the due date.
The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.

Project import eligibility for dumpers in coal mining: qualify for benefits when certified by the sponsoring authority.
Dumpers designed for mining activities and intended for use in coal mines are eligible for Project Import benefits when duly certified by the concerned Sponsoring Authority; pending assessments should be finalised accordingly and implementation difficulties reported to the Board.

IGST refund on exports: procedural corrections and reconciliations required to enable sanctioning of refunds after online filings.
Refunds of IGST on exports require reconciled export declarations and GST returns; the circular identifies mismatches in shipping bill references, invoice/IGST entries, and missing or incorrect EGMs and mandates filing corrective amendments in GSTR 1, online EGM/supplementary EGM submission, reconciliation via ICEGATE, and PFMS validation of bank accounts to enable refund processing.

IGST refund for exports: guidance on data matching and procedural corrections to secure timely disbursal.
Refunds of integrated goods and services tax on exported goods under Rule 96 require matching of export filings and fulfillment of procedural prerequisites. Exporters must correct shipping bill references in GSTR 1, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure online filing and matching of Export General Manifest entries, and maintain PFMS validated bank account details in Customs EDI. For subsequent months, exporters must use the zero rated supplies table in GSTR 1 to enable sanction of refunds.

Change of designation: 'State Tax Officer' replaced by 'Assistant Commissioner' in prior order, effective retrospectively.
The prior administrative order is partially amended by substituting the designation 'State Tax Officer' with 'Assistant Commissioner' for adjudicating authorities; the Commissioner exercises delegated statutory power to effect this change, which is declared to operate retrospectively from the sixteenth day of October, 2017.

Registration authority expansion: Assistant Commissioner added while Assistant State Tax Officer reference removed, altering delegated powers.
Amendment modifies the Commissioner's order for the Central Registration Unit by inserting the Assistant Commissioner after "the Deputy Commissioner" and omitting the words "and the Assistant State Tax Officer," thereby expanding authority to include Assistant Commissioners while removing Assistant State Tax Officers from the authorised roster; the amendment is issued under the Commissioner's power under the GST Ordinance/Act and is deemed effective from 16 October 2017.

Delegation of powers: substitution of 'State Tax Officer' with 'Assistant Commissioner' under West Bengal GST, with retrospective effect.
Amendment modifies the earlier delegation order by substituting the term State Tax Officer with Assistant Commissioner in column (4) of the Table; the substitution is declared to have retrospective effect from a specified earlier date.

Jurisdictional amendment: adds Assistant Commissioner and removes Assistant State Tax Officer, altering officers' charges under state GST.
Partial amendment of the Commissioner's order under powers of sub section (2) of section 4, saved under section 175, inserts "the Assistant Commissioner and" after "the Deputy Commissioner" and omits "and the Assistant State Tax Officer," thereby changing the designated officer titles; the amendment is deemed effective from 16th October 2017.

Officer jurisdiction revised: Assistant Commissioner added and Assistant State Tax Officer removed, altering circle-level GST authority.
Amends circle-level officer jurisdiction by inserting the Assistant Commissioner after references to the Deputy Commissioner and omitting references to the Assistant State Tax Officer, thereby revising the roster of designated officials; issued under the Commissioner's statutory power and made effective from the specified operative date.

Custom milling of paddy remains taxable job work because conversion into rice is not an agricultural production process.
Custom milling of paddy into rice on a job-work basis is a supply of service but is not exempt as an intermediate production process related to cultivation. Milling takes place after harvest, is ordinarily performed by rice millers rather than cultivators, and changes paddy's essential characteristics into rice. GST applies at the concessional rate applicable to job work relating to food and food products, calculated on processing charges rather than the entire value of rice.

Custom milling of paddy not exempt: job-work processing taxable at reduced GST rate on processing charges.
Milling of paddy into rice is not an intermediate production process in relation to cultivation and so is not eligible for exemption under S. No. 55 of Notification 12/2017. Milling alters paddy's essential characteristics and is usually done by rice millers. Milling performed as job work is taxable as a service and, under the reduced rate for food products, is liable to GST at 5% on the processing charges only.

Manual filing and processing of refund claims for zero-rated supplies continues until the portal refund module is operational.
Manual filing and processing of refund claims for zero-rated supplies will continue until the portal refund module is available. Exporter shipping bills are deemed refund applications upon filing export manifest and a valid FORM GSTR-3/3B. Suppliers must file FORM GST RFD-01A and submit printed forms with supporting documents to the jurisdictional officer; unutilized input tax credit claims will be debited from the electronic credit ledger with ARN proof. All communications and orders in the FORM GST RFD series shall be issued manually within prescribed timelines, and rejected amounts shall be re-credited by FORM GST PMT-03 and FORM GST RFD-01B.

Electronic container e-sealing mandated progressively for entitled exporters, then across specified ports, and ultimately for all ports and ICDs.
The Board mandates phased implementation of RFID electronic sealing for exporters: entitled exporters with RFID seals may voluntarily adopt the e-sealing procedure at approved premises where readers exist until the interim deadline; thereafter e-sealing becomes mandatory for exporters permitted self-sealing, AEO exporters, and exporters availing supervised stuffing at specified Ports/ICDs. Full container load stuffing at approved premises will be subject to mandatory e-sealing for all Ports/ICDs from the final deadline. Field formations must familiarise officers with equipment and training will be arranged; Ports/ICDs without readers must notify the Board within the prescribed notice period.

Certificate of Origin requirement: imports under the bilateral MOU need DGFT NoC before Customs clearance.
Imports under the India-Mozambique MOU are permitted separately from the general annual quota subject to issuance of a Certificate of Origin certified by authorised Mozambican signatories and transmission of a scanned copy to DGFT. The importer must submit the scanned certificate to DGFT to obtain a NoC; DGFT will verify documents and issue NoC, and Customs will clear consignments only upon presentation of that NoC. Transit shipments also require DGFT NoC, and imports are allowed only through specified ports.