E-way bill enforcement and trader protection guide mobile team checks, limiting detention and directing action for non-compliance.
Mobile team investigation under the State GST framework is directed to be conducted without harassment of registered traders. Vehicle detention for examination is limited to two hours, within which the primary check must be completed. The earlier instruction permitting detention of goods above the specified threshold for e-way bill downloading is withdrawn, and if goods are transported without an e-way bill, legal action is to be taken. For goods below the threshold, the tax invoice or bill of supply copy is to be obtained and the vehicle allowed to proceed.

Letter of Undertaking for exports clarified under GST, including eligibility, validity, bond requirements and filing procedure.
Clarification is issued on furnishing of Bond and Letter of Undertaking (LUT) for exports without payment of integrated tax under the Assam GST framework. The facility of export under LUT is extended to all registered persons, except those prosecuted for specified offences where the tax evaded exceeds the prescribed threshold. The LUT remains valid for the financial year in which it is furnished, but the facility is withdrawn if export is not completed within the stipulated time and the related amount is not paid; it is restored on subsequent payment, and exports during the intervening period require payment of integrated tax or a bond with bank guarantee.

Import documentation: Pilot mandates digitally signed supporting documents uploaded to ICEGATE, with IRNs linking to Bills of Entry.
Pilot enables authorized persons to upload digitally signed supporting documents on ICEGATE for Group 5 import Bills of Entry; uploads generate unique IRN/DRN identifiers that must be referenced in a dedicated Supporting Docs table or linked by amendment. Customs and participating agencies will use electronic documents for assessment, manifest closure and Post Clearance Compliance Verification, while certain notified documents still require hardcopy presentation. Upload procedures, PDF/A and digital signature requirements, file limits, IRN/DRN message integration, and a five year original retention obligation are prescribed.

Reassignment of pending appeals: expanded central excise officer powers to pass orders in appeal and redistribute caseload.
Reassignment redistributes appeals pending as on the cutoff among Commissioners and equivalent officers by appointing specified officers as Central Excise officers and vesting them with powers to pass Orders in Appeal for appeals filed on or before the cutoff; redistribution must be judicious, retain at least 50% disposal by the original Commissioner, respect prior involvement and subject familiarity, avoid assessees' inconvenience, follow prescribed submission formats and timelines, provide support staff, guard against mechanical disposals, continue review committee oversight, and publicise reallocation and update case tracking systems.

Refund SMS Seva requires claimants to provide mobile and email for automated status notifications during filing.
Launch of a Refund SMS Seva for CRC and SAD refunds requires claimants or authorised persons to submit a functional mobile number and email address with each refund claim so they receive automated SMS updates at every stage of refund processing; operational difficulties are to be reported to the Dy./Asstt. Commissioner of Customs in charge of the SAD Section at JNCH via the specified email and phone.

Refund claim notification via SMS and email enables automated status updates, requiring mobile number and functional email.
JNCH, Nhava Sheva has launched an automated Refund SMS Seva for CRC and SAD refund claims to provide SMS status intimations at every stage of refund processing. Claimants are required to submit a mobile number and functional email address with refund claims to receive these notifications; difficulties should be reported to the Dy./Asstt. Commissioner of Customs, in charge of the SAD Section, via the specified email or phone.

Settlement mode for commodity derivatives: physical delivery favored; cash settlement allowed only with impracticability or reliable benchmark price.
Primary settlement preference for commodity derivatives is physical delivery; cash settlement is allowable only where physical delivery is impracticable (intangible or perishable commodities, or inadequate storage/transport) or where a reliable, exchange vetted benchmark spot price exists. Exchanges may list both settlement types for the same commodity if they facilitate different price discovery and must amend rules and notify market participants accordingly.

Exporters: self sealing under GST requires registration, premises approval, authorised signatories and ISO compliant electronic seals.
Procedure permits exporters to self seal containers subject to GST registration, advance intimation, premises inspection, and submission of IEC/GSTIN and bank verified authorised signatory details; Commissioner grants permission valid across customs stations until withdrawn. Exporters must use one time bolt REID electronic seals conforming to ISO standards, tag prescribed shipment data to the e seal via vendor applications with non editable upload, declare the e seal serial in the Shipping Bill, and remain subject to risk based Customs inspection and examination norms.

Access to FINnet nodes: registered users must regularly download and accept STRs from both nodes to ensure timely action.
Registered FINnet users in DGIT(Inv.) offices must regularly access and accept/download Suspicious Transaction Reports from both assigned FINnet nodes to address significant pendency. DGsIT(Inv.) must ensure node details-mail IDs, user login IDs and passwords-are included in handing-over notes on change of incumbents, and notify any user changes or nominations immediately in the prescribed format.

Transfer of shares to IEPF Authority: companies must transfer affected shares into designated demat accounts and remit related cash benefits.
Companies must transfer shares subject to unpaid/unclaimed dividends whose seven year period completed between September 7, 2016 and October 31, 2017 to the IEPF Authority's designated demat accounts by way of corporate action, supplying prescribed shareholder information to the respective depository. Any cash benefits arising from those transferred shares (such as dividends, delisting proceeds, or winding up entitlements) shall be remitted to the Authority's linked bank account with Punjab National Bank, and no other amounts shall be transferred to that account.

Composition scheme eligibility clarified: exempt supplies including interest or discount do not bar eligibility and are excluded from turnover.
Confirms that a taxable person supplying goods/services specified in Schedule II and also supplying exempt services, including services by way of deposits, loans or advances where consideration is interest or discount, remains eligible for the composition scheme if other conditions are satisfied. For eligibility determination, the aggregate turnover calculation shall exclude the value of such exempt services including interest or discount.

IGST refund on exports: customs to process electronic claims after correct EGM and valid GST returns are filed.
A shipping bill constitutes an application for refund of IGST when a correct Export General Manifest and a valid GSTR 3 or GSTR 3B return are filed; Customs will electronically match Table 6A GSTR 1 export details with shipping bills and, upon verification, credit refunds into the bank account on record. Customs registered bank accounts will be used for payment subject to PFMS validation, proper officers will generate electronic refund scrolls for PFMS transmission, and refunds are to be withheld where jurisdictional Commissioners request withholding or where exports violate Customs Act provisions.

Electronic container sealing: vendors must certify ISO compliance, register seals and link tag IDs to exporters before rollout.
Vendors of RFID tamper proof one time bolt container seals must submit self attested ISO certification from manufacturers to the Director (Customs), CBEC before sales; compliant vendors will be listed on the Board website. Vendors must supply a contract link to manufacturers and notify CBEC on any change. Vendor applications must include prescribed data elements and provide formatted feeds to customs/RMD. Vendors must capture Tag Identification numbers and link them to exporters' IECs at sale; port/ICD systems must validate seals against TIDs. Vendors should publicize reader locations; custodians should facilitate reader deployment. Mandatory adoption deferred to 1 November 2017, with voluntary use earlier where readers exist.

IGST refund procedure requires valid EGM, matching GSTR details and validated bank account for electronic credit to exporter.
Refunds of IGST on exported goods are processed when a correct EGM and a valid GSTR-3 or GSTR-3B are filed; Customs matches Table 6A GSTR I details with shipping bills, processes claims electronically, and credits validated bank accounts via PFMS, using the account on Customs records if necessary. Refunds are withheld upon requests from jurisdictional tax authorities or where exports breach Customs law, and separate guidance for manual shipping bills will follow.

Extension of time limit for GST ITC declarations: eligible registrants granted additional period to declare input tax credit eligibility.
The Commissioner of State Tax extends the time limit for registered persons who became eligible during July, August and September 2017 to make a declaration in the prescribed GST ITC form asserting eligibility to claim input tax credit, relying on powers conferred by the Gujarat GST Act and the relevant rules, and prescribes an extended deadline for submission of that declaration.

Composition scheme eligibility clarified: exempt interest-bearing services excluded from aggregate turnover calculation, preserving scheme access.
The Order clarifies that a supplier of goods or services specified in the Schedule who also provides exempt services consisting of interest or discount on deposits, loans or advances is not ineligible for the composition scheme if other conditions are met, and that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Composition scheme eligibility clarified: exempt services and interest on loans excluded from aggregate turnover for assessment.
A person who supplies items in clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances insofar as consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 provided all other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining eligibility for the composition scheme.

Composition scheme eligibility clarified: exempt interest or discount services excluded from aggregate turnover for determining qualification.
Supplies under clause (b) of paragraph 6 of Schedule II made together with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, do not disqualify a person from the composition scheme under section 10 if other conditions are satisfied; and the value of such exempt services shall be excluded from the person's aggregate turnover when determining composition eligibility.

Composition scheme eligibility: exempt services including interest or discount on loans are excluded from aggregate turnover and do not disqualify suppliers.
Suppliers of Schedule II(b) goods/services who also provide exempt services, including services by way of deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme if other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Paperless processing via digitally signed supporting documents enables online submission and mandatory linkage to Bills of Entry after pilot review.
A pilot implements paperless processing on ICEGATE allowing authorized persons to upload digitally signed supporting documents for Bills of Entry processed on ICES. The facility permits voluntary use initially, followed by a mandatory requirement after review. Uploading requires use of access credentials, e SANCHIT, obtaining Image Reference Numbers for documents, and linking documents to Bills of Entry; amendments to link documents after Bill generation must be submitted through Service Centres.