Drawback Rules 2017 narrow drawback scope, discontinue composite rates and prescribe AIR suffixes and provisional payment rules.
Notification of the Drawback Rules, 2017 and revised AIRs effective 1 October 2017 limits drawback to Customs duties and specified remnant Central Excise duty, discontinues composite rates, mandates tariff-item suffixes ('B' for general AIRs, 'D' for alternative garment AIRs), requires fresh Brand Rate applications for exports with let export date on or after 1 October 2017, disallows Brand Rate fixation under Rule 7 where AIR shows NIL or no rate (requiring Rule 6 instead), and provides for provisional drawback payments equivalent to applicable AIRs subject to claim conditions.

Self-sealing electronic container seals enable exporter-applied RFID sealing with vendor certification and Customs data integration.
The Self Sealing Procedure allows exporters to affix RFID one time bolt seals at approved factory/warehouse premises, subject to declaration of the seal serial at shipping bill filing and Customs oversight for tampering. Seals must conform to ISO 17712:2013 (H) and ISO/IEC 18000 6 Class 1 Gen 2; vendors must submit manufacturer certifications, support reader scanners at ports/ICDs, transmit prescribed transaction data to RMD and integrate with Customs systems, and ensure seal TID linkage to exporter IEC. Mandatory implementation was deferred to permit vendor and reader readiness.

Form DPT-3 availability: new e form to be deployed after November; existing e form permitted until rollout.
The amendment substitutes the existing Form DPT-3 with a new Form DPT-3 as the operative filing format. The Ministry clarifies that the new Form DPT-3 will be made available for e filing after the month of November, 2017, and until the new e form is deployed stakeholders may continue to use the existing e form for filings.

Extension of time for Form GST TRAN-1 submission granted; new filing deadline set by state tax authority.
The Commissioner of State Taxes, Nagaland, exercising powers under the Nagaland Goods and Services Tax Rules and the Nagaland GST Act on the Council's recommendation, extended the period for submitting the declaration in Form GST TRAN-1, issuing an administrative order that sets a new filing deadline for TRAN-1 submissions under the relevant rule.

Foreign Portfolio Investor participation in commodity derivatives in IFSC permitted subject to non agricultural, cash settled, foreign currency conditions.
Foreign Portfolio Investors are permitted to participate in commodity derivatives on IFSC stock exchanges only for non agricultural commodity contracts, which must be cash settled on settlement prices determined on overseas exchanges and denominated exclusively in foreign currency; exchanges must amend bye laws, notify members and publish the provisions, with the instruction issued under the regulator's investor protection and market development mandate and effective from the date of issuance.

Office locations under central tax commissionerate updated with interim premises; trade to refer Annexure A for addresses.
Notification specifying the addresses of Division and Range offices under the Central Tax Commissionerate, Patna I and identifying certain premises as Interim Locations where new Division/Range Offices will operate temporarily while suitable permanent premises are being hired; trade and industry are directed to consult Annexure A for precise interim and final office locations.

Self-sealing of export containers allowed under GST with electronic RFID seals and mandatory customs intimations.
Self-sealing of export containers replaces prior supervised factory sealing; prior supervised users and AEOs are automatically eligible. Exporters continuing self-sealing under Bond/LUT/refund must intimate the jurisdictional Superintendent and copy the Deputy/Asst Commissioner (Tech) in the Annexure A format for RMD communication. Changes of approved premises require fresh permission per Circular 26/2017. Each self-sealing event must be intimated in Annexure B. Exporters must affix a tamper proof electronic (RFID) seal with a unique number declared in the Shipping Bill and preload specified exporter and shipment data into the seal before sealing.

PGA NOC requirement: advance warehouse bills and bond procedures govern ex bond clearance and out of charge verification.
Importers must file advance Warehouse Bills of Entry and submit a one time bond registered at the Bond Section. Out of charge and bond release are managed by Appraising Group or Docks officers, who must record that ex bonding is not permitted without the PGA NOC. On receipt of PGA NOC the importer files an Ex Bond Bill of Entry for assessment or OOC; the OOC officer must verify the PGA NOC before OOC. Bonded warehouses charge storage from the date of physical warehousing, not from the space certificate issuance. Marking only consignments may be cleared in Home Consumption mode if cleared same day.

Electronic container sealing: vendors must certify ISO compliance and link seal IDs to exporter IEC for export verification.
Vendors of RFID tamper-proof one-time-bolt container seals must submit self-attested manufacturer certifications demonstrating compliance with high security seal standards to the Director (Customs), CBEC for verification; accepted vendors will be listed on the department website. Vendors must provide manufacturer link documents, notify customs of manufacturer changes, implement web applications incorporating prescribed data elements and transmit specified information in required formats, capture Tag Identification (TID) and link it to the exporter's IEC at point of sale, and ensure readers are available at ports/ICDs to enable seal verification.

Extension of time for FORM GST TRAN-1 submission grants additional filing time for affected registrants.
An administrative order extends the period for submitting declarations in Form GST TRAN 1 under rule 117 read with section 168 of the Tripura State GST Act, 2017, postponing the statutory filing deadline for eligible registrants. The extension is issued by the Chief Commissioner of State Tax for Tripura on Council recommendation and operates as an in state compliance relief measure for initial transitional declarations under the Tripura SGST rules.

Extension of time for filing TRAN-1 declarations granted; deadline extended under state GST rule and statutory authority.
The Chief Commissioner, under the State GST Rules and statutory authority and on Council recommendation, extends the period for submitting the declaration in FORM GST TRAN-1, moving the filing deadline to the end of October 2017; this administrative order temporarily alters the compliance timeline for taxpayers required to file TRAN-1 without changing substantive filing requirements.

Recordkeeping requirement: brokers must retain verifiable client order evidence and record telephone instructions to prevent unauthorised trades.
Brokers must execute client trades only after retaining legally verifiable evidence of the client's instruction - such as a signed physical record, telephone recording, authorised email, internet transaction log, SMS record or other verifiable record - and bear the burden of producing such evidence in disputes; telephone instructions must be recorded and maintained, exchanges must disseminate and amend bye laws for uniform implementation and report on compliance.

Customs valuation: definition of place of importation clarifies included costs; handling and transshipment charges excluded.
Amendment defines place of importation as the customs station where goods are cleared or warehoused and states that transaction value includes costs up to that place. Loading, unloading and handling charges shall not be added to CIF at the place of importation; only charges incurred for delivery to the place of importation are includible. Provisos to Rule 10(2) clarify computation of freight and insurance when only aggregate FOB-plus-freight or FOB-plus-insurance is known. Transshipment costs within India are excluded from transaction value.

Display of GSTIN and registration certificate required at business entry; non-compliance attracts statutory penalties and invoicing rules.
Every registered person must display the certificate of registration prominently at the principal and additional places of business and must display the Goods and Services Tax Identification Number (GSTIN) on the name board at the entry to those premises; composition taxpayers must also display prescribed wording on bills and signboards. Tax invoices must include a consecutive serial number unique for the financial year. Non-compliance with display, invoicing and composition disclosure requirements attracts penalties under the Act.

Drawback entitlement revised to Customs and remnant excise duties; general AIRs replace composite rates and require prescribed tariff suffixes.
The notification brings into force the Customs and Central Excise Duties Drawback Rules, 2017 and revised AIRs, narrowing drawback to Customs duty and remnant Central Excise duty while excluding integrated tax and compensation cess; it discontinues composite rates and replaces them with general AIRs (claimed via prescribed tariff suffixes), adjusts exporter declaration requirements, prescribes provisional drawback parity with AIR subject to conditions, and provides procedures for brand rate fixation and a Drawback Committee extension to consider representations.

Transitional credit declarations in FORM GST TRAN-1 received an extended submission deadline under Bihar GST rules.
Submission of transitional credit declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Bihar Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Revised GST TRAN-1 declaration deadline extended, permitting submissions until the specified extended date under transitional tax rules.
Revised declaration in FORM GST TRAN-1 may be submitted up to 31 October 2017 under rule 120A of the Bihar Goods and Services Tax Rules, 2017. The extension is exercised by the Commissioner on the Council's recommendations under the enabling authority of section 168 of the Bihar Goods and Services Tax Act, 2017.

Extension of filing deadline for FORM GST TRAN-1 under rule-based authority allows additional time for transitional declarations.
The state tax administration authorised an extension of the time for submission of the declaration in FORM GST TRAN-1, exercising powers under the relevant rule and Act, and communicating an administrative adjustment to the prescribed filing deadline for transitional declarations required under the Haryana Goods and Services Tax Rules.

Extension of time for submitting FORM GST TRAN-1 permitted under applicable rule and Act, enabling late transitional filing.
Extension of time is granted for submission of declarations in FORM GST TRAN-1 under rule 117 of the Haryana GST Rules, 2017 read with section 168 of the Haryana GST Act, 2017. On the recommendations of the Council the filing period is extended to 31 October 2017 by order of the Excise and Taxation Commissioner cum Commissioner of State Tax, Haryana, to permit completion of transitional input tax credit reporting within the extended deadline.

Jurisdictional allocation for self-sealing exporters clarified; revised list of local customs offices governs containerized cargo oversight.
Corrigendum substitutes Para 3.0 of Public Notice No. 12/2017 to specify the superintendent-level customs offices and the exact districts, blocks or police-station areas constituting each office's jurisdiction for exporters availing the self-sealing procedure for containerized cargo, thereby establishing the operative territorial allocation of supervisory responsibility within the Commissionerate.