GST return facilitation: live Seva Kendra assistance enables guided filing of GSTR-1, GSTR-2 and GSTR-3 returns.
Central Tax Commissionerates in the Bhopal Zone have established GST Seva Kendras at headquarters and divisional/range offices to provide guidance, hands-on assistance and live demonstrations for filing GSTR-1, GSTR-2 and GSTR-3 returns; Seva Kendras operate on working days from 09:30 to 18:00 and will assist taxpayers within the extended filing timelines.

Customs jurisdiction extended to entire Telangana, new Export Promotion Division created to centralise customs functions and aid trade facilitation.
The Hyderabad Customs Commissionerate's customs jurisdiction is extended to the whole of Telangana effective 15 September 2017; it will be headed by a Principal Commissioner and include specified ICDs, CFSs, the Air Cargo Complex, airport facilities, BATCO-RCM, Foreign Post Office and a newly created Export Promotion Division (EPD). The EPD, led by a Deputy/Assistant Commissioner at the ICD Moosapet, will have statewide jurisdiction over assigned customs work and contain three Export Promotion Circles (Hyderabad, Muthangi, Thimmapur) with defined district responsibilities.

Electronic sealing for exports: exporters must declare e-seal serials and procure RFID seals, enabling customs verification.
Exporters under supervised factory stuffing and AEOs are entitled to self-sealing using vendor-procured RFID tamper-proof one-time-bolt seals with unique serials that must be declared at shipping; vendors must certify ISO conformity, submit seal series to customs units, provide immutable web/mobile-tagged sealing data linked to IEC and shipping bill details, supply reader-scanners at ports/ICDs, transmit data to Risk Management Division and integrate with customs systems, while tamper indications will prompt mandatory customs examination.

GST return filing deadlines extended; new staggered due dates set for July and August returns.
Extension of filing deadlines granted for monthly GST returns for July and August 2017, adjusting submission dates for GSTR-1, GSTR-2 and GSTR-3 to staggered September and October dates to facilitate taxpayer compliance under the Commissioner's Trade Notice.

Drawback self-declaration permitted for claiming higher drawback rates, replacing GST officer certificate and subject to audit verification.
Exporters may claim higher All Industry Rates of duty drawback for exports made during the GST transition by submitting a prescribed self-declaration that they have not availed input tax credit or refund; this replaces the requirement for a GST officer certificate and applies retrospectively to exports from the start of the transition period. Exports cleared before the transition but with let export order after its start remain subject to prior Note and Condition 12. Customs formations must prioritize claims and perform audit verifications to prevent double neutralisation of taxes.

All Industry Rates drawback: exporters claiming higher AIRs may avail facility by furnishing prescribed self-declaration.
Exporters who filed shipping bills between 01.07.2017 and 26.07.2017 claiming higher All Industry Rates (AIRs) under the Duty Drawback Scheme may obtain release at those higher rates by furnishing the prescribed Self-Declaration to the Deputy/Assistant Commissioner (Drawback) in person or by email to [email protected].

Defense of GST writ petitions requires proactive monitoring, authorization of commissioners and coordinated policy referrals for legal response.
Defense of GST-related writ petitions requires adherence to existing authorization procedures for Commissioners to represent the Union, active monitoring of petitions by senior commissioners, liaison with departmental and Union counsels, and timely proposals to the Commissioner (Legal) indicating the officer to be authorized. Petitions must be examined and self-contained references sent to the Policy Wing or GST Council identifying exact policy issues for comment to secure coordinated policy input for legal defence.

Deemed category scrutiny guidelines under VAT are amended with corrected return deadline, notice safeguards, and fixed assessment timelines.
Amendment to the assessment and scrutiny guidelines for annual return Forms 52, 52A and 52B for 2015-16 under the Uttar Pradesh Value Added Tax Act, 2008 corrects the filing deadline to 31.01.2017 and requires traders filing on or before that date to be examined for inclusion in or exclusion from the deemed category. Officers must conduct daily scrutiny of returns, issue notices under Rule 45(13) only on clear grounds, avoid unnecessary notices, decide deemed-category cases within 15 days of service of notice, complete the exercise by 30.11.2017, and submit weekly progress reports.

Interstate sale of non-GST goods: registration and Form C/Form F eligibility limited to dealers of the six specified goods.
The constitutional amendment confines CST and Assam VAT to six specified non GST goods; dealers trading only in other goods cease to be liable under CST and Assam VAT and prior CST registrations become infructuous. Dealers trading in the six goods remain liable, may retain earlier CST registrations, and may use Form C/Form F only for resale or for manufacture or processing of those six goods. Pending Form C/Form F for pre transition transactions may be sought online subject to scrutiny and approval.

TDS on works contracts: fixed intra state and inter state deduction rates apply, with implementation currently deferred.
Works contracts are treated as composite supplies deemed to be services; a uniform TDS mechanism applies with distinct intra State and inter State deduction components. The circular reproduces GST rate categories for construction services and provides a valuation rule where, in supplies involving transfer of land, land is deemed to be one third of the total amount and the service/goods portion equals the remainder. The statutory TDS provision under GST is presently deferred and will be enforced from a notified date.

Joint venture definition clarifies exemption from independent director appointment under Rule 4 for certain unlisted public companies.
Amended Rule 4 exempts unlisted public companies that are joint ventures, wholly owned subsidiaries, or dormant companies from appointing independent directors; "joint venture" means a written joint arrangement where parties sharing joint control have rights to the net assets of the arrangement, consistent with Accounting Standards.

Filing of GST returns: assistance available through Seva Kendras providing live demonstrations and hands-on guidance to taxpayers.
Central GST Commissionerate, Indore has set up GST Seva Kendras at headquarters and divisional/range offices to provide departmental officer-led guidance and live demonstrations for electronic filing of GST returns and transitional forms. Contact details were issued by public notice; the Kendras operate on working days during office hours to assist new and existing taxpayers and to promote smooth, confident filing. Trade and industry are requested to use and publicise this facility.

GST return facilitation: live demonstrations and on-site guidance at Seva Kendras to assist taxpayers in filing returns.
Central GST Commissionerate, Jabalpur has set up GST Seva Kendras at headquarters and divisional/range offices to provide guidance and live demonstrations for filing GSTR-1, GSTR-2, GSTR-3, Trans-1 and Trans-2 returns for existing and new taxpayers; Kendras operate on working days during office hours and taxpayers may contact departmental officers for assistance.

Reconciliation of GSTR returns requires adjustment of tax and ITC based on auto-populated GSTR-1/GSTR-2 data and ledger debits.
System-based reconciliation compares information in FORM GSTR-1 and FORM GSTR-2 with returns filed in FORM GSTR-3B: the portal auto-populates FORM GSTR-2A and drafts Part A of FORM GSTR-3. Taxpayers must amend GSTR-1/GSTR-2 invoice-level and other inward-supply details to correct liabilities and ITC. Where FORM GSTR-3 shows higher tax than paid in FORM GSTR-3B, additional tax must be paid by debiting the electronic cash or credit ledger with interest; excess ITC evidenced in FORM GSTR-2 is credited to the electronic credit ledger. Returns are valid only after payment and matching procedures are completed.

Signature requirement for bills of entry removed as print-outs are computer-generated and customs officers will not sign them.
Duplicate and triplicate bills of entry are produced by the Customs EDI System after Out Of Charge; these computer generated print outs are not mandatorily required to bear Customs officials' signatures, and officers' signatures will not be appended to out of charged bills of entry.

Manual Let Export Order permitted when EDI connectivity fails, allowing manual clearance after required physical examination is recorded.
Manual issuance of Let Export Order is authorised where the EDI system or tele-link to Container Freight Stations is non functional for at least one continuous hour, provided goods have been physically examined per examination orders and the examination report is recorded on the hard copy Shipping Bill and its photocopy. The Assistant/Deputy Commissioner (Export) may permit manual LEO after confirmation of outage by the System Manager/AC (EDI). The superintendent retains the original, issues manual LEO on copies, and must feed examination reports into the EDI when restored.

Manual Out of Charge procedure allows physical clearance during EDI outages when inspection confirms goods fit for release.
Manual out of charge is permitted when EDI connectivity between CFS and the main server is non functional for a continuous minimum period and goods have been examined and found fit for release. The Assistant/Deputy Commissioner (Docks), after consulting the System Manager/AC (EDI), authorises manual out of charge and records each instance in a dedicated register. The shed Superintendent records examination reports on the hard copy and photocopy of the Bill of Entry, retains the original, permits delivery on the photocopy, and uploads the reports into EDI once connectivity is restored.

No signature requirement for LEO officer; final shipping bill printouts are system generated and valid henceforth.
Final print outs of Shipping Bills produced after grant of Let Export Order (LEO) are system generated and display the name and SSO ID of the officer who gave LEO; therefore, the physical signature and stamp of the LEO officer are not required on the final Shipping Bill print out, and this practice is effective henceforth, with operational queries to be directed to the issuing office.

Electronic sealing for containers requires exporters to use certified RFID one-time seals and upload immutable seal data before dispatch.
Implementation of an electronic sealing regime requires exporters opting for self-sealing to procure prescribed RFID one-time-bolt seals, declare the physical serial number when filing the shipping bill or before dispatch, and upload non-editable seal metadata (including IEC, shipping bill details, e-seal number, sealing date/time, destination Customs station, container and trailer identifiers) via a vendor web/mobile application. Vendors must certify conformity, transmit data to RMD and destination ports/ICDs, provide reader-scanner capability at ports/ICDs at their cost, and integrate their data retrieval servers with ICEGATE; Customs will verify seals and examine tampered seals.

Interstate purchase restrictions: Form C use limited to six specified goods; other dealers lose CST registration and Form C access.
Amendments limit the CST Act and PVAT Act to six specified goods; dealers selling goods other than those six cease to have CST/PVAT liability and related registrations become infructuous, while dealers dealing only in the six goods remain liable, retain existing registrations, and may procure interstate against Form C solely for re-sale or processing of those six goods; pending C Forms for pre-amendment transactions may be applied for online and issued after scrutiny.