Electronic sealing for export containers mandated in phases; noncompliance will attract routine risk management procedures.
Mandatory phased adoption of RFID e-sealing is required for exporters with self-sealing permission and AEOs, and for those with factory stuffing permission, limited to the factory addresses specified; self-sealed containers may depart from any Indian port/ICD/CFS/land customs station but must comply with Customs Act and Board circular directions, with automatic withdrawal of the facility for violations. Exporters with RFID e-seals may commence immediately; containers sealed before the applicable RFID start date need not be retrofitted. Non-compliance will attract routine RMS procedures.

Electronic sealing requirement: exporters with self sealing or factory stuffing permissions must use RFID e seals or face standard customs inspections.
Mandatory adoption of prescribed RFID e seals requires exporters with self sealing or factory stuffing permissions to seal export containers at the factory address listed in the notice; the permission applies only to the specified factory premises and containers so sealed may be exported from any designated port or customs location, subject to compliance with Board circulars and exposure to risk management parameters for non compliance.

Electronic sealing for export containers uses RFID e-seals, making self-sealed containers equivalent to supervised sealing with phased mandatory adoption.
Implementation of electronic sealing with RFID e-seals makes self-sealed full container loads affixed at approved premises equivalent to officer-supervised sealed containers for customs purposes, reduces the need for routine examination absent intelligence when seals read intact, prescribes examination and reversion to traditional sealing where seals are tampered, restricts applicability to FCLs (excluding non-containerized, air, CFS-to-ICD/port movements and land customs exports), and provides for phased mandatory adoption tied to reader network availability and jurisdictional permissions.

Verification of self-assessment: document or sample queries require the appraising officer's signature; other replies may be filed by authorised representatives.
Section 17(3) permits officers to require documents or information for verification of self-assessment. If a query requests documents, literature/catalogue or samples for assessment, the reply must be signed by the appraising officer who raised the query. In other cases, stakeholders may submit replies to CMC via duly authorised representatives, ensuring replies directly address the query to avoid further queries; officers must avoid piecemeal queries. These procedures constitute standing orders for offices and staff, and implementation difficulties should be reported to the Commissioner.

Physical document requirement discontinued for DPD deliveries; terminals must accept verified electronic copies and stop collecting hard copies.
Port Terminal Operators are directed to discontinue collecting physical copies of the OOC message, delivery order issued by the shipping line and proof of payment of stamp duty for Direct Port Delivery releases, since verified electronic copies transmitted via ICES/PCS or scanned and uploaded by importers are available and sufficient; any hard copies already held may be disposed of under internal procedures, and implementation issues should be referred to the DPD Cell.

Extension of GSTR-2 and GSTR-3 filing dates announced, altering return deadlines and requiring trade-wide dissemination.
Extension of the statutory filing dates for GSTR-2 and GSTR-3 has been announced by Notification No. 54/2017-Central Tax dated 30.10.2017, revising timelines for those GST returns. The notification is enclosed with the trade notice for information, guidance and necessary action, and trade associations and advisory committee members are requested to publish and circulate the revised filing-date information among their members and constituents.

RFID e-sealing requirement: exporters must adopt self-sealing with RFID eseals or face standard risk-management processing.
RFID e-sealing is mandated for full container loads sealed at approved premises under the self-sealing procedure, treating such containers as equivalent to officer-supervised seals for movement; intact e-seals obviate routine examination, tampered seals trigger examination and reversion to traditional bottle-seal procedures. Specific exporter categories are required or entitled to adopt e-seals, the procedure excludes non-containerized, air, and land customs exports, and vendors must provide rugged fixed and handheld readers, an application capturing prescribed immutable data elements and seal-read location, and initial exporter IEC details to risk management.

Place of importation definition narrows included costs in customs valuation; domestic trans shipment and certain handling charges excluded.
The amendment defines place of importation as the customs station where goods are cleared for home consumption or removed to a warehouse, limiting includable costs to those incurred up to that place. Loading, unloading and handling charges relating to delivery at the place of importation are excluded from CIF; only charges incurred to deliver goods to the place of importation are included. The Rules also permit apportionment of freight and insurance where only combined FOB-plus-freight or FOB-plus-insurance values are known, and exclude domestic trans shipment costs from the transaction value to ensure consistent treatment across transport modes.

EGM filing compliance required: electronic closure and amendments in EDI, non-compliance attracts penalties.
Stakeholders must regularise and electronically file and close pending Export General Manifests in the Indian Customs EDI system, use Supplementary EGMs or EGM amendments for completed exports, and ensure correct Local EGM Train/Truck Summaries for ICD shipping bills. Failure to comply will attract penal action under Section 117, and the statutory obligation to file rests with the master or authorised agent under Section 41; manual gateway filing is to be discontinued except in exceptional cases.

Exporters must adopt RFID e seals for FCLs with phased mandatory dates and vendor data and reader obligations.
Mandatory implementation of RFID e seals for full container load exports under the self sealing framework applies to eligible exporters (existing self sealers, those entitled by supervised sealing, AEOs, and others upon permission and GST compliance). FCLs arriving with prescribed RFID e seals are equivalent to officer sealed containers unless tamper or intelligence indicates inspection. Vendors must provide rugged fixed and handheld readers, a searchable desktop application within 30 days, transmit initial purchaser IEC details to risk management, ensure data is non editable, and capture seal read locations. A phased mandatory rollout begins 8 Nov and completes in stages by 20 Nov and thereafter.

De-notification of Customs area removes customs handling status for part of a Container Freight Station, effective by public notice.
The Commissioner of Customs has exercised denotification powers under the Customs Act to exclude specified covered and open areas of the Container Freight Station, Virugambakkam from the notified customs area at the occupier's request, thereby removing those portions from customs examination and cargo handling obligations while retaining the remainder as a notified customs area; the denotification is effective from the stated date and communicated by Public Notice to stakeholders.

IGST refund on exports: ensure shipping bill, EGM and valid GSTR 3 for electronic credit to applicant bank account.
Refund of IGST on exports is effected by deeming the Shipping Bill an application once the EGM is filed and a valid GSTR 3 return submitted; the Customs system electronically credits the IGST paid to the bank account in the applicant's GST registration after matching Shipping Bill data with Table 6A of GSTR I and PFMS bank validation. Exporters must ensure timely, accurate EGM filings, correct Table 6A reporting (with GSTN utility provisionally available), prompt GSTR 3 filing, and alignment of bank account details between Customs and GST registration.

Extension of time for FORM GST TRAN-1 submission granted under applicable GST provisions, extending the filing deadline.
The Chief Commissioner, exercising powers under the Tripura State GST Rules read with the enabling Act and on the Council's recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 and supersedes the prior order of 26th September, 2017, thereby permitting submission of TRAN-1 within the newly specified extended timeframe.

Extension of time for FORM GST TRAN-1 submissions; deadline extended under rule 120A read with section 168.
Extension of time granted for submission of Form GST TRAN-1 under the Tripura State Goods and Services Tax Rules, the Chief Commissioner, read with the Act and on Council recommendations, has extended the period for filing the TRAN-1 declaration and superseded the prior order dated 26th September, 2017.

Composition levy option: deadline for intimation of stock in FORM GST CMP-03 extended by administrative order.
The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended by order, issued under the applicable State GST rule and Act, thereby altering the compliance deadline for furnishing stock particulars for taxpayers opting into the composition scheme.

Extension of registration filing period: FORM GST REG-26 filing extended under GST rule authority by administrative order.
The Chief Commissioner, invoking clause (b) of sub-rule (2) of rule 24 of the Tripura State GST Rules read with section 168 of the Tripura State GST Act, extends the period for electronic submission of FORM GST REG-26, permitting affected taxpayers to file the specified registration application until the cut-off date stated in the order.

Addition to GST rules: Notification forwarding amends and supplements earlier Nagaland GST procedural rules and circulars.
The Finance Department has forwarded Notifications and Circulars that supplement and amend earlier Rules, Notifications and Circulars under the Nagaland GST Act, 2017, transmitting these instruments for departmental information and administrative dissemination as supplementary guidance to existing SGST procedures.

Jurisdictional correction under the TSGST Act expands the specified officer area to include Amtali and Sekerkote market areas
The jurisdiction assigned to the relevant class of officers under the Tripura State Goods and Services Tax framework is corrected by replacing "Entire Sepahijala District" with "Entire Sepahijala District and Amtali market area and Sekerkote market area, excluding the Agartala Municipal Corporation area of Sadar Sub-Division." The correction applies to the jurisdiction entry against serial number 19 in the earlier order.

Power to obtain information: senior tax officers authorized to collect required data from persons and departments under the Act.
Authorization under Section 151 of the Andhra Pradesh GST Act empowers officers in the cadre of Joint Commissioner of State Tax and above to obtain data and information from concerned persons and departments in such form and manner as required in connection with any matter under the Act to facilitate tax administration and compliance.

Enrolment authority for GST Practitioners: jurisdictional deputy commissioner processes applications; applicants may choose Centre or State.
Authority for enrolling or rejecting Goods and Services Tax Practitioner applications lies with the Deputy Commissioner/Assistant Commissioner having jurisdiction over the address declared in FORM GST PCT-1; applicants may choose either the Centre or the State as the enrolling authority and must specify that choice in Item 1 of Part B of the form.