Tax deduction at source on works contracts and supplies: TDS under GST applies when invoice and payment occur after GST implementation.
Deduction of tax at source applies to payments for works contracts and supplies by government deductors, with applicability determined by whether invoicing and the taxable event occurred under the prior VAT regime or under GST; VAT-era invoices retain VAT TDS treatment despite post-GST payment, while invoices and supplies arising under GST are subject to GST TDS, and partially executed contracts are allocated to the statute applicable at the time invoices were raised.

Letter of Undertaking eligibility linked to foreign inward remittance criteria; LUT can replace bond for zero-rated exports.
Clarification extends the Letter of Undertaking (LUT) facility to any registered person meeting foreign inward remittance thresholds (minimum ten percent of export turnover and not less than one crore rupees, higher amount applicable), with status holders exempted from these conditions. LUTs must be on letterhead and processed within three working days; CT-1 is irrelevant under GST and supplies to EOUs are taxable with EOUs eligible for zero-rating on exports. RBI-compliant rupee receipts for specified jurisdictions are permissible; bank guarantees should normally not exceed fifteen percent and may be waived; self-declaration and post-facto verification are acceptable.

GSTR-3B filing demo available at Seva Kendra for registrants; free facilitation and prior contact required.
Notification of a live demonstration for electronic filing of GSTR-3B returns at the Commissionerate's GST Seva Kendra located at OB-32, Rail Head Complex, Jammu; interested GST registrants must contact the office by telephone before attending and the facilitation is provided free of charge.

GST returns requirement now replaces service tax returns for issuance and renewal of steamer agency registrations.
Prescription of documents for issuance and renewal of Steamer Agency Registration requires submission of the same documentary set as previously mandated, except that Goods and Services Tax returns must be provided in lieu of Service Tax returns following the introduction of GST; all other documentary prerequisites remain unchanged.

Eligibility for LUT: exporters meeting specified foreign remittance thresholds may use LUT instead of bond for zero-rated exports.
Clarification sets eligibility and procedural rules for substitution of Letter of Undertaking (LUT) for bonds in zero-rated exports: LUTs are available to registered persons meeting prescribed foreign inward remittance thresholds, with status holders exempted from the threshold requirement; LUTs must be on letterhead and processed within three working days; CT-I is irrelevant under GST; supplies to EOUs are taxable and zero-rating applies only for actual exporters; foreign currency and RBI conditions govern remittances for Nepal, Bhutan and SEZ transactions; bank guarantees may be limited or waived; jurisdictional officers accept LUTs and self-declarations are prima facie sufficient.

De-listing of Pre-Shipment Inspection Agency renders the specified firm ineligible to issue Pre Shipment Inspection Certificates.
The Annexure to Public Notice No.15/2015-2020 is re notified and replaced with a revised list of approved spectrometers and survey meters for issuance of Pre Shipment Inspection Certificates, and M/s SNG Inspection Services, UP (with branches in Malaysia, Vietnam and Indonesia) is de listed from Appendix 2G and made ineligible to issue Pre Shipment Inspection Certificates.

Entitlement to export freely exportable items free of cost revised, with new annual limits and pharma exceptions.
Amendment revises Para 2.84 to entitle Status Holders to export freely exportable items (excluding gems and jewellery, articles of gold and precious metals) free of cost for export promotion subject to an annual limit of Rupees One Crore or 2% of average annual export realization during the preceding three licensing years, with pharmaceutical companies and supplies to international or government health programmes subject to separate higher percentage limits; such free supplies are not eligible for Duty Drawback or other export incentives.

Import of wireless equipment requires WPC ETA and RLO import licence, including laptops under telecom rules.
Import of wireless equipment requires Equipment Type Approval (ETA) and a mandatory import licence from the WPC Regional Licensing Office; this import licence requirement applies irrespective of operation in licensed or licence free radio frequency bands. For licensed bands, import licences follow issuance of AIP/D/L letters; for licence free bands, ETA must be obtained from the RLO before securing the import licence for Customs clearance. Laptops with Bluetooth/Wi Fi are permitted under Department of Telecom rules.

Operational issues for export oriented units in GST regime clarified; circular directs instructions and dissemination to trade.
The notice highlights operational problems faced by EOU/STP/EHTP units in the GST regime resulting from the amendment to Notification No. 52/2003 Customs and refers stakeholders to a circular issuing instructions to address those problems; it directs dissemination of the circular's contents to trade associations, industry members, and regional advisory committee members within the commissionerate's jurisdiction.

Tax Deduction at Source under CGST/MGST not required for supplies invoiced on or after appointed date; suppliers must declare.
Tax Deduction at Source under CGST/MGST is not to be applied for supplies invoiced on or after 1 July 2017 until the enabling provision is notified; suppliers paid without deduction must furnish the prescribed declaration. Supplies invoiced before 1 July 2017 remain subject to tax deduction under the Meghalaya Value Added Tax Act, 2003.

E-way bill threshold revision under Uttar Pradesh GST tightens transport rules for taxable goods and specified commodities.
The Uttar Pradesh e-way bill framework was amended to revise threshold limits for transport of taxable goods and specified commodities. For goods brought from outside the State, E-Way Bill 01 applies at 50,000 rupees or more. For mentha oil, menthol, DMO, betel nut, iron and steel, edible oil and vanaspati ghee, E-Way Bill 02 applies at 50,000 rupees or more. E-Way Bill 03 and TDF-01 were also aligned to the revised threshold for e-commerce, courier and outside-State transport cases.

MEIS Schedule harmonisation aligns omitted ITC(HS) 2012 codes with ITC(HS) 2017, fixing classifications and MEIS rates from 01.01.2017.
The Director General notifies harmonisation of the MEIS Schedule in Appendix 3B (Table-2) to align omitted ITC(HS) 2012 codes with ITC(HS) 2017 classifications, prescribing corresponding descriptions and MEIS rates in an Annexure. The notification, issued under paragraph 1.03 of the Foreign Trade Policy (2015-2020), makes the revised list effective for shipments made on or after 01.01.2017 and rectifies omissions from the earlier Public Notice.

GST return filing assistance: live demos at local Seva Kendras with pre-booking via helpline for registrants.
Facility provided for practical assistance in filing GST Return-3B through live demonstrations at designated Seva Kendras, scheduled as one-hour sessions on specified working days. Attendance is subject to Seva Kendra capacity; registrants must pre-register by contacting the designated helpline. Excess registrants will be offered alternate time slots across the scheduled days.

Letter of Undertaking eligibility clarified: remittance thresholds, status holder exemption, expedited acceptance and documentation standards.
Clarifies eligibility, form, processing timelines and evidentiary standards for furnishing a Letter of Undertaking (LUT) or bond for exports under GST. Eligibility requires minimum foreign inward remittance relative to export turnover or a specified threshold, with status holders exempt from that condition. LUTs are accepted on letterhead; bonds on non judicial stamp paper. LUT/bond applications must be prioritized and accepted within three working days; jurisdictional officers accept submissions and self declarations are prima facie proof, subject to post facto verification.

Export without payment of integrated tax: LUT or running bond allowed; bank guarantee tied to exporter record and limited.
Exports without payment of integrated tax must be secured by a Letter of Undertaking (LUT) or a bond in FORM GST RFD-11; exporters not eligible for LUT must furnish a bond on state stamp paper. Bonds may be furnished as a running bond covering estimated tax liabilities, with exporters ensuring outstanding liabilities remain within the bond amount and submitting additional bonds if needed. FORM RFD-11 contemplates a bank guarantee; the jurisdictional Commissioner may require, waive, or fix its amount based on exporter track record, and it should normally not exceed a limited proportion of the bond amount.

ITC refund verification must precede VAT refunds, with special audit and officer accountability for improper disbursement.
Verification of ITC refund claims under the VAT system is required before refund is issued, and refund action must follow only after proper scrutiny of the relevant tax deposit and supporting records. The circular reiterates that officials should not delay verification and that both the assessing officer and the supervisory officer may be held responsible where revenue loss results from refund being granted without verification or proper examination. A special audit is ordered for specified refund files, along with revenue-protective action and proposals against erring officials within the prescribed timeline.

Digitization of refund claims enables optional PDF submission and a linked electronic database for customs refund receipts.
Digitization of Refund claims establishes an electronic filing regime for specified refund categories while retaining an optional manual route. Claimants may provide the entire refund claim and supporting documents as a single .pdf on portable media to a designated receiving officer, who will copy the file and return the device. Receipt sections must record claims in a prescribed database, hyperlink the .pdf to the receipt record, maintain separate SAD and CRC databases, and ensure weekly backups under an SOP; additional documents are to be linked similarly.

Direct Port Delivery contact directory updated to provide shipping line contacts for advance intimation and DPD processing.
A revised directory of shipping line contact persons - including names, landline and mobile numbers, and email addresses - has been submitted by CSLA for reference by Direct Port Delivery clients to enable advance intimation and issuance of advance e-documents; stakeholders facing difficulties are directed to notify the Deputy/Assistant Commissioner in charge of the DPD Cell, NS-III, at the supplied official email.

Online transmission of SEIS scrips enables nationwide electronic use after a single port verification, ending manual pre registration.
SEIS scrips are transmitted online via an Electronic Message Exchange System and integrated with ICES 1.5 so manual pre registration at the port is unnecessary; a one time port verification makes the scrip available for all India use. Any manual debits recorded before integration or verification must be entered in the EDI ledger and on the hardcopy, further manual debits should be avoided, and exporters/brokers should approach the concerned officer with documents within the stated short window for system entry.

Re-testing of samples: administrative procedure permits written re-test requests and specified laboratory referral for priority sample analysis.
Guidelines require Customs to communicate all test results promptly, allow written re-test requests to the Additional/Joint Commissioner with officer discretion for unavoidable delays, and mandate that authorised re-tests be referred in writing to specified laboratories with appropriate facilities. Re-tests must use remnants or duplicate sealed representative samples held by Customs, marked for priority processing; fresh sampling requires importer presence. Competent authorities must consider re-test results alongside the first test, record reasons when relying on either result, and may order an additional re-test only when necessary. Re-testing is a trade facilitation measure generally to be permitted, with occasional denials to be recorded in writing.