IGST refund on exported goods: shipping bill deemed refund claim once EGM and valid GSTR-3/GSTR-3B are filed.
A shipping bill is deemed an application for IGST refund under Rule 96 once the Export General Manifest is filed and a valid GSTR-3 or GSTR-3B return is submitted; Customs will process the claim and electronically credit the refund to the exporter's bank account on record. Accurate EGM filing and matching of Table 6A of GSTR-1 with Customs records are required. Refunds will be credited to the account registered with Customs (PFMS validation required) and withheld if export violates Customs Act provisions.

Indian Customs EDI (ICES 1.5) launch enables electronic filing and automated processing of import and export declarations.
Launch of ICES 1.5 enables electronic filing and automated online processing of Bills of Entry and Shipping Bills at Karwar and Mangalore sites, subject to registration of IE Codes, Customs Brokers and carriers, adherence to prescribed currency/unit/country/port codes, and prescribed service centre and ICEGATE remote procedures. ICES validates data, computes duties using maintained directories and exchange rates, routes declarations to Appraising Groups, supports RMS risk routing, electronic queries/amendments, concurrent audit, bond/license ledgering with automatic debits/credits, and e payment and electronic delivery order transmission for clearance and out of charge.

GST return reconciliation: portal-driven matching of GSTR-1/GSTR-2 with GSTR-3B requires adjustments to tax payable and ITC.
System-based reconciliation aligns FORM GSTR-1 and FORM GSTR-2 with the provisional FORM GSTR-3B and the auto-drafted FORM GSTR-3; recipients must confirm or amend auto-populated GSTR-2A entries, corrections to GSTR-3B are made via GSTR-1/GSTR-2, and discrepancies lead to either crediting excess ITC to the electronic credit ledger or requiring additional tax payment via electronic cash/credit ledgers with applicable interest. Transitional credit from FORM GST TRAN-1 may be used for additional liabilities.

Export Facilitation Centres corrected address and terminology for one time self sealing permission; replaces Export Promotion Divisions wording.
The corrigendum corrects the address for the Export Facilitation Division and Centre in Visakhapatnam to Savitha Edifice, Waltair Uplands with specified phone/fax and email contacts, replaces the term "Export Promotion Divisions" with "Export Facilitation Divisions", and corrects the Board circular reference to Circular No.26/2017 to ensure accurate processing of one time self sealing permissions under the Customs circular framework.

24x7 customs clearance expansion: MOT charges not payable at designated round the clock ports, collection dispensed immediately.
The Board clarified that under the amended Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998, services provided by customs officers at 24x7 customs ports and airports are not subject to MOT charges. Accordingly, collection of MOT charges at the named ports under the Chennai Customs commissionerate is dispensed with immediately; trade stakeholders may report any implementation difficulties to the office.

Tax Deducted at Source under GST: obligation suspended until TDS provisions are made operative; registration and filings required.
Tax Deducted at Source under the Nagaland GST framework requires specified government entities and notified persons to withhold tax on taxable supplies and services when the aggregate value under a contract exceeds the statutory threshold. Until the TDS provisions are made operative, DDOs shall not deduct TDS from payments for supplies or contracts made after GST commencement; payments for contracts prior to GST commencement remain liable under the earlier law. Departments must obtain supplier undertakings and obliged deductors must secure TAN and register under GST to exercise withholding authority.

Electronics and IT goods compliance tightened through market surveillance, trader awareness, and action against fake registration numbers.
Strict compliance with the Electronics and IT Goods Order, 2012 is directed in Uttar Pradesh to ensure that only electronics and IT products conforming to the prescribed Indian standards are manufactured, stored, sold and distributed within the State. The circular requires field-level surveillance of markets, manufacturing units and assembling centres to detect sale of unregistered notified products and instances where registration numbers are fake, misused or incorrectly relied upon. Departmental officers are instructed to hold meetings with traders, provide prior notice of the notified requirements, and ensure wide publicity of the order.

GST composition scheme opt-out: traders' details to be sent for backend correction before portal functionality becomes available.
Traders who had inadvertently opted into the GST Composition Scheme and now wished to opt out were to have their details forwarded to GSTN for backend correction, because the opt-out facility was not yet available on the GST portal. Zonal officers were directed to compile the specified particulars, including zone, region, GSTIN and trade name, and send them to the headquarters e-mail address by the stated deadline.

EPCG/DEEC import compliance: require registration and bond-debit details before filing bill of entry, otherwise mandate warehousing and ex-bond clearance later.
Imports under the EPCG and DEEC schemes must be filed only when complete registration and bond-debit details are available; otherwise the bill of entry must be filed as for warehousing and goods bonded. When the requisite registration/bond-debit particulars are later available, goods may be cleared under the DEEC/EPCG licence by filing an ex-bond bill of entry. Any implementation difficulties should be reported to the Additional Commissioner in charge of DEEC/EPCG schemes.

GST Council decisions on rate changes, exemptions, procedural reliefs and implementation measures for smoother GST roll out.
The GST Council approved targeted rate changes and classifications (including reductions for specified goods and a structured handicrafts approach), reduced the rate to 12% for specified Government works while directing the Fitment Committee to define "Governmental authority" and examine labour intensive works contracts, revised Compensation Cess for certain vehicle categories, extended and allowed one revision of FORM GST TRAN 1 to 31 October 2017, extended the Composition opt in deadline to 30 September 2017, exempted small handicraft suppliers and certain job workers from mandatory registration subject to thresholds and e way bill rules, notified Section 51 for TDS registration (effective 18.09.2017) while deferring actual deductions, amended NAA rules and procedural forms, empowered GSTN Board nominations by the Council, confirmed GIC's routine delegation and authorised officer committees to address export embedded taxes and related refunds.

Single-point contact for foreign trade queries: exporters and importers must use Contact@DGFT portal instead of email or social media.
Establishes the Contact@DGFT service as the mandatory single point contact for all foreign trade queries and requires users to post issues via the DGFT online module, selecting RA Pune for matters concerning that Regional Authority; exporters and importers must stop sending queries by Twitter or email.

Cyber security framework for large registrars mandates board-approved policies, CISO, testing, monitoring, and incident reporting.
A mandatory cyber security and cyber resilience framework for Qualified RTAs requires board-approved policies, appointment of a CISO, a Technology Committee, and adoption of a risk lifecycle approach-identify, protect, detect, respond and recover-aligned with national critical infrastructure principles and standards such as ISO 27001/27002. Controls include strict access management, two-factor authentication, encryption of data in transit and at rest, network hardening, regular vulnerability assessment and penetration testing, monitoring and logging, incident response and recovery plans with drills, quarterly anonymised incident reporting to the regulator, staff training, and annual independent audits.

Input Tax Credit passing: businesses must reduce prices to reflect credit or face action under anti-profiteering rules.
Section 171(1) requires that reductions in tax rates or the benefit of input tax credit be passed to recipients by way of commensurate price reductions; failure to recalibrate prices after GST implementation and to pass on Input Tax Credit or lower rates may invite action under the Anti-Profiteering Rules, 2017, and trade associations are asked to inform their members of this compliance obligation.

Export container self-sealing procedures require exporter registration, RFID e-seals, prior intimation and risk-based inspections.
Self-sealing permission allows exporters to stuff and seal containers at approved premises after notifying the jurisdictional customs division, submitting prescribed documents and authorised signatory details, and passing a premises viability inspection; permission is granted by the Principal Commissioner/Commissioner and is valid across customs stations unless withdrawn for non-compliance.

Refund procedure for double customs duty: claims processed after PAO delay using alternate verifications; recovery may follow.
Refund claims for double-payment of Customs Duty must be verified via PAO/e-PAO confirmation, ICEGATE challan enquiry, ICES transaction data, and bank confirmation. If PAO/e-PAO verification is not received within 15 days, the Deputy/Asst. Commissioner will proceed using the other verifications and record evidence. Subsequent PAO/e-PAO findings of mis declaration will prompt recovery and other legal action. The Public Notice makes these procedures a standing order and provides Centralized Refund Section contact points.

Self-declaration for higher drawback rates allowed, enabling exporters to claim elevated drawback without GST officer certification.
Amendments to Notification 131/2016-Cus (N.T.) dispense with the GST officer certificate and permit exporters to claim higher drawback rates based on a self-declaration in the prescribed format; the EDI shipping bill will include this format and exporters may file a consolidated declaration for multiple shipping bills. Exports cleared before the operative date but without export orders remain outside GST and continue under the prior declaration/certificate regime specified in Note and Condition 12.

Self-declaration for higher drawback rate now allows exporters to claim revised drawback without a GST officer certificate.
The requirement for a GST officer's certificate to claim higher drawback has been removed; exporters may claim the higher rate on the basis of a prescribed self-declaration (format to be included in the EDI Shipping Bill) and may submit a consolidated declaration for past shipping bills governed by the revised Note and Condition 12A. Goods cleared before the effective date but without let export order before that date remain subject to the earlier Note and Condition 12 procedure, including the Central Excise officer certificate where applicable.

Collection of duty: officers must strictly follow prescribed legal provisions and Board instructions to prevent procedural deviation.
Advisory directs CBEC officers to scrupulously follow statutory provisions and Board instructions in the collection of excise duty, prohibiting deviation from prescribed procedures. It emphasizes proper handling of recoveries and warns against informal or irregular mechanisms, following a case where a manufacturer tendered undated cheques and a judicially prompted vigilance review led the Central Vigilance Commission to recommend issuing this advisory.

Acceptance of LUT/Bond liberalised-SEZ units, EP council registrants, PAN based aggregation and CA turnover certification enabled.
The circular liberalises acceptance of Letter of Undertaking (LUT)/bonds by permitting LUT for SEZ developers/units, treating services to Nepal and Bhutan as export only if payment is in convertible foreign exchange, allowing exporters registered with recognised Export Promotion Councils to submit bonds without bank guarantees on submission of council registration proof, permitting aggregation of inward foreign remittances across state registrations under the same PAN to determine bond without guarantee eligibility, and accepting a Chartered Accountant certificate of 2016-17 export/SEZ turnover in lieu of DVAT 16/returns.

Single point contact for foreign trade issues established; use Contact@DGFT for issue resolution and tracking.
Establishes Contact@DGFT as the single point contact for all foreign trade-related issues; exporters/importers must use this portal rather than twitter or email. DGFT will resolve matters within its remit and pursue issues with other central or state agencies on behalf of stakeholders. Each request receives a reference number for tracking, and monitoring arrangements have been implemented to ensure expeditious action.