GST migration data directions require verified PAN corrections, Excel submission, and final-time compliance for pending trader records.
Directions were issued for completion of pending GST migration work for traders whose Provisional ID and password had not been generated on the desired PAN after PAN updation, and for traders whose migrated or activated registration was showing RC Cancelled on the GST portal. Field officers were required to compile trader-wise particulars in the prescribed Excel formats, verify PAN, legal name and trade name details, and send the data to headquarters within the stipulated time. No scan copies were to be accepted, and no data would be received after the cut-off date.

Brick kiln solution scheme compliance tightened with recovery, MIS reporting, and section 67 verification directions after GST migration.
Brick kiln solution scheme for the 2016-17 season remained effective only up to 30.06.2017, and 75% of the total solution amount was required to be deposited by that date. Review of MPR-8 showed missing or unreliable zone-wise data, outstanding solution amounts, and pending recovery dues. Zones were directed to update MIS data, furnish prescribed information, deposit remaining dues, and verify brick kilns that had adopted the GST solution scheme, were not filing returns, or had not migrated under GST, with inspections to comply fully with section 67 of the UP SGST Act.

Exporters must use RFID e-seals for self-sealed containers; tampered seals require examination and revert to traditional sealing.
Mandatory RFID e-sealing applies to full container loads sealed at approved premises and treats an intact e-seal as equivalent to officer-supervised sealing; tampered seals require physical examination and reversion to traditional customs sealing. The facility covers prior self-sealers, exporters previously under supervised sealing, AEOs, and other exporters authorized by the jurisdictional Commissioner subject to GST compliance. Vendors must supply rugged readers (handheld preferred), a searchable desktop application within 30 days, and transmit IEC details on first sale; uploaded data must be immutable.

Samples for testing may be sent to accredited outside laboratories; importers/exporters pay testing fees and warehousing option applies.
Customs formations may forward samples of specified goods to identified outside or accredited empanelled laboratories where Revenue Laboratories lack capacity; sampling must follow the receiving laboratory's standard technique and be coordinated in advance, with requirements published by the Commissionerate. For live or hazardous consignments testing should be expedited and online reporting developed; if testing exceeds three days importers must be offered Customs warehousing. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw samples. Commissioners must issue public notices on empanelment, sampling and dispatch techniques, and online report mechanisms.

Pre-shipment inspection agencies added to official list; approved instruments annexed and three-year validity subject to curtailment.
DGFT has included six additional Pre Shipment Inspection Agencies in Appendix 2G of the Foreign Trade Policy 2015 20, listed their offices and territorial scope, and fixed a three year validity from the notice date subject to possible curtailment. The Public Notice annexes approved spectrometers and survey meters for PSIC issuance and permits three existing PSIAs to add specified instruments as set out in the Annexure.

Insolvency law committee formed to review corporate insolvency procedures and recommend procedural and implementation reforms.
An Insolvency Law Committee is constituted to examine stakeholder suggestions and practical issues affecting the efficiency of corporate insolvency resolution and liquidation under the Code, to make recommendations to improve processes and implementation, to invite or co opt experts and regulators, with non official members eligible for travel allowances where sponsors do not bear costs, secretarial support provided by the Ministry and IBBI, and a requirement to submit recommendations within a short timeframe from its first meeting.

Refund of unutilized input tax credit remains available to fabric exporters making zero-rated supplies, excluding credit on capital goods.
Restrictions on refund of unutilized input tax credit for specified goods under the inverted duty structure category do not apply to zero-rated supplies. Manufacturer-exporters of specified fabrics may claim refund of unutilized GST credit paid on inputs for fabrics manufactured and exported, subject to applicable statutory restrictions. Credit paid on capital goods is excluded. Zero-rated supplies include exports and supplies to a Special Economic Zone developer or unit.

Unutilized input tax credit refund: exporters of fabrics may claim refunds for inputs, excluding capital goods, subject to conditions.
Manufacturers of fabrics specified under chapters 50-55 and 60 and certain headings are eligible to claim refund of unutilised input tax credit of GST paid on inputs in respect of fabrics manufactured and exported, because the notification restricting refunds under the proviso to sub section (3) of section 54 does not apply to zero rated supplies; the refund excludes input tax credit on capital goods and remains subject to the statutory procedural conditions for refunds.

Approval requirement for export of milk products mandates establishment approval, marking and export certification before shipment.
Mandatory approval under Rule 4.15 is required for establishments processing and packing milk products for export and must include establishment identity, addresses, approval number, scope and export authorisation. Approval numbers and a Q mark must be legibly printed or labelled on all export packages per Executive Instructions. Exports to the European Union require permission from the Export Inspection Council of India. The Export Inspection Agency issues a Certificate for Export for each consignment, which is time-limited from issuance.

Renaming of administrative cell: CFS Management Cell now known as CCSP Cell without change to its mandate.
The existing CFS MANAGEMENT CELL is redesignated as the CCSP CELL for all activities concerning receipt, storage, delivery, dispatch or handling of imported and export goods in Customs areas; the renaming reflects recent changes in the section's work profile but does not alter its mandate, duties, or operational working.

Self sealing permission: exporters must follow RFID e sealing procedure, register with EDI systems, and notify GST authority before movement.
JNCH prescribes a consolidated procedure for grant of Self Sealing Permission (SSP) for electronic/RFID sealing of containerized export cargo: exporters must apply to the FSP Cell, submit prescribed documents, register with EDI Systems, and-where required-obtain a premises viability inspection by the jurisdictional GST authority whose report is considered by the Assistant/Deputy Commissioner of Customs to grant or deny permission; SSPs are valid for all customs stations but require EDI validation and separate permissions per approved premise.

Government-supported Line of Credit finances exports for training and incubation centres subject to sourcing and compliance conditions.
Government-supported Line of Credit finances exports of eligible goods and services for establishment of vocational training and business incubation centres; at least 75 per cent of contract value must be supplied from India with up to 25 per cent procured from outside. Shipments under the LoC must be declared on the Export Declaration Form. No agency commission is payable under the LoC, although exporters may remit commission from their own funds or Exchange Earners' Foreign Currency Accounts after realisation, subject to extant remittance rules and Authorised Dealer compliance under FEMA.

Line of Credit supports export financing with 75% local content requirement and FEMA based reporting and remittance rules.
A Government-supported Line of Credit to a Mauritius infrastructure company permits financing of exports of eligible goods and services from India, requires at least 75% of contract value to be sourced from India (with up to 25% from abroad), mandates Export Declaration Form reporting, sets a terminal utilisation period from project completion, and prescribes that no agency commission is payable under the LoC though exporters may use own funds or EEFC balances for commission remittance subject to extant rules; directions issued under FEMA sections 10(4) and 11(1).

TRQ import timeframe: raw sugar imports must be completed within the licence defined import completion period.
Imports of raw sugar under the TRQ at 25% customs duty must be completed within the prescribed completion period specified by Customs Notification No. 74/2017, calculated either from the date of the original licence where no amendment occurs or from the date of the amended licence following allocation of additional quantity pursuant to the meeting minutes of 26.9.2017 and 3.10.2017.

Manual processing of zero-rated supply refunds: procedural filing, ledger debit/credit and register-based timelines for sanction and payment.
Manual filing and processing of refund claims for zero-rated supplies is required until the portal refund module is available. Export refunds via shipping bills are processed on receipt of export manifest/report and valid returns; other zero-rated supply refunds and unutilized ITC refunds require FORM GST RFD-01A submission with supporting documents and ARN proof of debit for ITC claims. Jurisdictional submission rules, one-time deficiency memo procedures, maintenance of refund registers, provisional and final sanction workflows, and re-crediting of rejected amounts via FORM GST PMT-03/FOR M GST RFD-01B are prescribed, with payment responsibilities allocated between central and state authorities.

Manual filing of bills of entry: exceptional permission requires system-assigned job number, system-generated BE and e-payment integration.
Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval; the Noting Section must enter core BE details into ICES 1.5 and obtain a system-assigned Job Number. The Assistant/Deputy Commissioner must approve the job in the ACL role, after which a system-generated running Bill of Entry number is assigned. The manual BE is filed physically quoting that number, assessed on paper, licence debits recorded prior to system entry, and duty paid via system-generated challan through e-payment. Post-clearance entries must be completed in ICES promptly.

Electronic payment of customs duty now mandatory for AEOs and importers exceeding the prescribed per bill duty threshold.
Notification 080/2017 makes electronic payment of customs duty mandatory for importers registered under the Authorised Economic Operator (AEO) Programme and for importers whose customs duty per Bill of Entry meets or exceeds the prescribed threshold, replacing the earlier higher threshold and expanding the class of importers required to pay duty electronically; implementation queries are to be directed to the Assistant/Deputy Commissioner of Customs at the airport customs office.

Extension of time for FORM GST TRAN-1 filing granted, deadline extended under rule 117 and statutory authority.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 read with section 168 of the CGST Act, 2017, on the Council's recommendation; the period for submitting FORM GST TRAN-1 is extended and Order No. 07/2017-GST dated 28th October, 2017 is superseded except as to prior actions.

Extension of time for filing FORM GST TRAN-1 under rule 120A permits additional period for transitional declaration submission.
The Board, exercising powers under rule 120A read with section 168 of the Central Goods and Services Tax Act, 2017, extends the period for furnishing the declaration in FORM GST TRAN-1, superseding Order No. 08/2017-GST except as to prior actions, and fixes the extended final date for submission as 27th December, 2017.

Extension of time for FORM GST TRAN 1 submissions under state GST procedural powers; filing deadline extended administratively.
Extension of time is granted for submitting the declaration in FORM GST TRAN 1, with the Commissioner of State Tax exercising powers under the State GST procedural rules and the enabling Act to extend the filing period and supersede the prior order while preserving prior actions.