Customs valuation rules clarify inclusion of royalties and transport charges and set procedures for rejecting declared import value.
Customs valuation rules clarify that transaction value means the value under section 14(1); provisos prevent use of provisionally assessed values for identical or similar goods; the residual method is aligned with WTO valuation principles. Rule 10 requires inclusion of royalties, licence fees or other payments tied to a process in the customs value even if the process occurs post-importation, and transport cost expressly includes ship demurrage and lighterage/barge charges. The rejection-of-declared-value provision is framed as a procedural mechanism allowing acceptance after consultation and identifying illustrative grounds for doubt.

Self-sealing e-seals: vendors listed; exporters must procure seals directly and exercise financial and transactional precautions.
The notice lists vendors approved under the relevant customs circulars, providing vendor names, contact details and declared seal number ranges for use in the self-sealing procedure, and confirms their documentation was scrutinized and found complete. Exporters must procure e-seals directly from these vendors, exercise appropriate financial and transactional precautions, and note that the department is not responsible for vendor conduct; implementation difficulties may be reported to the office.

Export Letter of Undertaking extended to all registered exporters, subject to prosecution and specified bond and guarantee safeguards.
Clarification extends the facility of export under Letter of Undertaking (LUT) to all registered persons for zero-rated supplies without payment of integrated tax, except those prosecuted for offences where tax evasion exceeds two hundred and fifty lakh rupees. LUT validity is for the financial year, can be withdrawn if exports are not completed within prescribed time and tax not paid, and is restorable upon payment. LUT/bond submission procedures, prioritised processing within three working days, acceptance on exporter letterhead, self-declaration provisions, bond and bank guarantee requirements, running bond maintenance, sealing supervision, and jurisdictional acceptance by the Commissioner over the principal place of business are specified.

Information matching for third-party statements limited: no intimation under section 143(1)(a)(vi) when ITR 1 net data prevents meaningful comparison.
Where ITR 1 supplies only net figures that do not permit meaningful comparison with Form 26AS, Form 16A or Form 16, section 143(1)(a)(vi) shall not be invoked to issue intimations proposing adjustments; the provision remains applicable if an entire head or item of income is omitted from ITR 1 but specifically appears in any of the three Forms, and only those three Forms will be considered. Pending intimations are to be handled per this direction, and revised returns filed after intimation are valid and to be processed.

IGST refund on exports: shipping bill treated as refund claim when EGM filed and valid GST return exists.
The Shipping Bill is deemed an application for IGST refund once an Export General Manifest is filed and a valid GST return is on record; Customs will electronically credit the IGST to the exporter's bank account registered with Customs after PFMS validation. Exporters and carriers must file accurate EGMs, reconcile GSTR 1 zero rated supply details with Shipping Bills, file valid GST returns promptly, and ensure bank account details are aligned and validated to enable refund disbursal.

Extension of time for intimation of stock under composition levy; filing in FORM GST CMP-03 now permitted until the extended deadline.
Extension of the time limit for furnishing intimation of stock held immediately before the date from which a taxpayer opts for the composition levy in FORM GST CMP-03. The Commissioner of State Tax, exercising powers under the Goa GST Rules and Act and on Council recommendation, has extended the period for submitting details of such stock to a later specified date, applying to taxpayers electing composition status in Goa.

Extension of time for FORM GST TRAN-1 submissions granted under applicable GST rules to allow late filing.
The Commissioner, under Rule 120A of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017 and on Council recommendations, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, referencing Order No. 02/2017-GST.

Extension of time for stock intimation under composition levy: deadline for filing FORM GST CMP-03 extended administratively.
Extension of time is granted for furnishing details of stock held on the day preceding the date from which a taxpayer exercises the option for composition levy, permitting submission in FORM GST CMP-03 until 31st October, 2017, issued under sub-rule (4) of rule 3 read with section 168 on the Council's recommendation.

Export under Letter of Undertaking extended to all registered persons with procedural safeguards and timelines for acceptance.
The circular extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except specified prosecuted persons, prescribes LUT validity for the financial year with withdrawal and restoration mechanics tied to payment and export timelines, mandates temporary submission procedures until FORM GST RFD-11 is on the portal, accepts exporter self-declaration with post-facto verification, requires three working day acceptance by authorities (deemed accepted if not), and sets bond and bank guarantee safeguards, running bond maintenance, sealing supervision, and jurisdictional acceptance rules.

IGST export refund bank account accuracy required to enable data exchange and timely refunds under CGST rules.
Requirement that exporters accurately declare their bank account for IGST export refunds and ensure the account recorded in ICES is also registered with the GSTN to permit data exchange and verification, enabling timely and successful refund processing.

Custodian approval enables operation of specified air cargo premises subject to security, customs access, and screening requirements.
Approval of M/S Andhra Pradesh Trade Promotion Corporation Limited (APTPC Ltd) as custodian of the specified premises at the International Air Cargo Complex to receive, store, examine and handle import and export air consignments under Section 45 of the Customs Act, 1962, subject to the Act, Handling of Cargo in Customs Area Regulations, 2009, bond terms and other laws; custodian obligations include 24/7 security, continuous Customs access, compliance with manifest, screening, Bill of Entry and export procedures and adherence to transshipment and SEZ filing rules.

Refund of IGST on exports: guidance issued to streamline claim procedures and invite trade feedback on implementation.
Refund of IGST on export shipments is the central issue, with the notice communicating Board instructions to guide exporters, customs brokers and trade on the procedural administration and documentation for claiming IGST refunds at the port; trade is invited to report difficulties to the customs office for remedial action.

Place of importation clarified for customs valuation, limiting inclusion to actual delivery costs to that location.
Amendment defines place of importation as the customs station where goods are cleared for home consumption or removed for warehouse deposit, and provides that transaction value includes costs incurred up to that place. Loading, unloading and handling charges will no longer be automatically added to CIF value; only charges actually incurred for delivery to the place of importation are includible. The Rules further clarify computation of freight and insurance when only combined FOB-plus values are known and exclude domestic transshipment costs from transaction value across different modes.

High Seas Sale registration procedure discontinued; HSS details and documents now verified by proper officer during assessment and out of charge.
Prior registration of High Seas Sale agreements at the Import Noting Section is discontinued. Bills of Entry must state complete HSS buyer, seller and commission details and the documents listed in Facility Notice No. 05/2016 must be presented to the Proper Officer at the Assessment Group/Import Docks with prescribed fees. The Assistant/Deputy Commissioner will verify HSS particulars during assessment and, for RMS facilitated filings, before granting Out of Charge; authorised brokers must present details for multiple HSS agreements.

Export under Letter of Undertaking allowed in place of bond, subject to prosecution exclusions and compliance with bond requirements.
Exports without payment of integrated tax are permitted on furnishing a Letter of Undertaking valid for the financial year, except for persons prosecuted for offences where tax evaded exceeds the prescribed threshold; failure to pay tax and interest under rule 96A withdraws the facility until payment is made. Bonds remain mandatory for prosecuted persons and must be accompanied by a bank guarantee of 15% of the bond. Running bonds may be used to cover assessed export IGST liability, with the exporter responsible for maintaining entries and topping up the bond when insufficient. FORM GST RFD-11 is to be submitted (manually until portal functionality exists) and will be processed by the Assistant Commissioner within three working days if documents are in order.

Delegation of Commissioner powers under MGST Act: State Tax Officers empowered to perform specified statutory functions under listed provisions.
The Commissioner delegates and assigns specified powers and duties under the Maharashtra Goods and Services Tax Act, 2017 to all State Tax Officers, enabling them to perform functions and act as proper officers for the particular sections listed in the Schedule; such powers are to be exercised within their jurisdiction and subject to conditions and restrictions the Commissioner may impose.

Investigation power delegation under MGST Act: designated deputy commissioners authorised to exercise section 67 investigative functions.
The Commissioner delegated to the listed Deputy Commissioners the functions and duties of a proper officer for the investigative provisions of section 67 (subsections (1), (2), (4), (5), proviso to (7), (11) and (12)) of the Maharashtra Goods and Services Tax Act, effective 1 July 2017, subject to conditions and restrictions and limited to the period the officer holds the specified post; the Schedule specifies posts and Mahavikas codes.

Delegation of investigation powers under GST: specified officers authorised to perform investigative functions with supervisory conditions.
The Commissioner delegates, under statutory authority, investigative duties and functions to officers occupying the posts enumerated in Schedule II, assigning them the officer roles described in Schedule I in respect of the investigative provisions specified therein, effective from the order's commencement; exercise of these delegated powers is subject to conditions and restrictions the Commissioner may impose.

Delegation of Commissioner's powers in GST: subordinate officers authorised to act as proper officers within imposed limits.
The Commissioner delegates the powers and duties under the Maharashtra GST Act to the Special Commissioner, all Additional Commissioners and all Joint Commissioners with effect from 1 July 2017, and assigns them to function as proper officers within their respective jurisdictions subject to conditions and restrictions imposed by the Commissioner. Specific powers are excluded from delegation, namely the second proviso to sub section (1) of section 37, sub section (2) of section 38, sub section (6) of section 39, the proviso to sub section (3) of section 60, section 69, section 120, section 130, section 167 and section 168.

Power delegation under MGST Act: deputy commissioners authorised to exercise specified Commissioner powers within jurisdiction subject to conditions.
Delegation under the Maharashtra Goods and Services Tax Act, 2017 authorises Deputy Commissioners of State Tax to exercise specified powers and perform duties of the Commissioner as proper officer for listed sections and sub sections; these powers are exercisable within each Deputy Commissioner's jurisdiction and are subject to conditions and restrictions the Commissioner may impose.