Composition scheme simplifies GST compliance for small suppliers but bars input tax credit and interstate eligibility.
The composition scheme is an optional simplified tax regime for eligible small taxpayers, limited primarily to specified goods supplies and subject to an aggregate turnover threshold. Composition taxpayers must issue a bill of supply, cannot collect tax from buyers, and are ineligible to claim input tax credit. Interstate supplies, supplies to SEZs, supplies through e commerce operators, casual and non resident taxable persons are excluded. Electronic intimation, quarterly and annual return filings, and prescribed procedures govern opt in, withdrawal, and consequences for breach, including assessment under the normal scheme and reversal mechanisms for ITC on stock.

Export Bond and Letter of Undertaking rules clarify eligibility, acceptance, zero-rating, remittances, guarantees, and jurisdiction.
GST export procedures allow registered persons meeting prescribed foreign inward remittance conditions to furnish a Letter of Undertaking instead of a bond, while status holders may use an LUT irrespective of those conditions. LUTs and bonds are prior requirements for exports and SEZ supplies and should be accepted within three working days when complete documents are submitted. Zero-rating applies to supplies by the actual exporter under LUT or on payment of integrated tax; manufacturer supplies to merchant exporters and supplies to export-oriented units remain taxable. Payment and foreign-exchange conditions govern supplies to Nepal, Bhutan and SEZ recipients.

Eligibility for LUT expanded to more exporters; procedural timelines, acceptable evidence and rupee receipt rules clarified.
Clarifies eligibility, form, processing timelines and related procedural matters for furnishing a Letter of Undertaking (LUT) or bond for zero-rated supplies under the GST regime. Eligibility for LUT is extended beyond manufacturers to any registered person meeting the combined remittance and threshold test, with status holders eligible regardless of remittance. LUTs must be on letterhead, processed within three working days, and self-declarations accepted unless contrary evidence exists. Acceptance of LUT for payments in Indian rupees is permissible subject to RBI guidelines; supplies to SEZs and EOUs are governed by zero-rating rules applicable to actual exporters.

Eligibility for LUT depends on foreign inward remittance thresholds and status holder exception; procedural acceptance and documentation rules follow
Eligibility for a Letter of Undertaking requires foreign inward remittances in the preceding financial year amounting to at least ten percent of export turnover and not below a stated baseline; status holders are eligible regardless. LUTs must be on letterhead with signature; jurisdictional officers must accept LUT/bond within three working days of complete submission. Self declarations and supporting documents shall be accepted unless contradicted; verification may occur post facto. CT 1 has no relevance under GST; zero rating is available only to the actual exporter under LUT or on payment of IGST. Bank guarantee limits may be relaxed by the Commissioner subject to specified liberal considerations.

Drawback inclusion of integrated tax and compensation cess requires GST officer certification to prevent dual benefit on re-exports.
Drawback on re-exported imports includes refund of integrated tax and compensation cess alongside basic customs duty, following amendment to the Re-export Rules to extend drawback to these levies. Sanction of drawback requires a certificate from the jurisdictional GST officer confirming no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess paid on the imported goods, while other drawback procedures remain unchanged.

Exemption from LES transparency requirements allows IFSC exchanges to create dedicated reserves for scheme incentives.
SEBI exempts IFSC stock exchanges from specified LES transparency and measurability requirements on condition that exchanges create a dedicated reserve for LES incentives/expenses based on a normative domestic study, exclude such reserves from net worth, and submit proposals for SEBI approval; other provisions of the earlier LES circular remain operative.

Authorisation of Food Safety Officer under FSS Act designates authorised and link officers for imported food clearance at Kandla Port.
Designation of an Authorised Officer for imported food clearance at Kandla Port and Adani Bulk Terminal: Shri J P Meena is notified as the Authorised Officer and Shri Vipul R Joshi is nominated as link officer to act in his absence, with regional FSSAI office contact details provided to facilitate implementation of the Food Safety and Standards Act's import clearance responsibilities.

Integrated Goods and Services Tax on high sea sales is collectable only at importation, including value additions.
IGST on high sea sale transactions of imported goods is to be levied and collected only at the time import declarations are first filed for customs clearance, with value additions from each high sea sale included in the value on which IGST is collected. The importer of record must furnish the full chain of documents linking initial and final prices, and Customs may reject declared transaction value and determine value under Customs Valuation rules if accuracy is doubtful.

Drawback self-declaration allows exporters to claim higher AIR drawback without GST officer certificate, subject to audit verification.
The requirement for a GST officer certificate for claiming higher AIR drawback has been dispensed with and replaced by an exporter self-declaration under revised Note and Condition 12A; the self-declaration format will be included in the EDI shipping bill, applies retrospectively to exports governed from the transition commencement, and exporters may submit single declarations for past shipping bills. Goods cleared before the transition date but without a prior let export order remain outside GST and continue to follow the earlier declaration/certificate requirement. Customs will conduct audit verification to prevent double neutralisation and expedite pending drawback claims.

Single Window Interface for Trade online referral to WCCB extended to all EDI locations for exports.
The Single Window Interface for Facilitation of Trade (SWIFT) will refer export shipping bills online to the Wild Life Crime Control Bureau (WCCB) for a No Objection Certificate where required, extended to all Customs EDI locations with existing EDI-to-WCCB mappings preserved; ICES Local System Managers must map SW NOC module roles to WCCB officers per the DG (Systems) user manual, and Customs/Central Excise/GST officers must sensitize staff and stakeholders and report implementation difficulties.

Re-testing of import samples allows a requested second laboratory test and written selection of the testing laboratory for clarity.
Re-testing of import samples is authorised as a trade facilitation measure permitting importers to request a second laboratory test within ten days of receiving the first result; the Additional/Joint Commissioner must specify a suitable laboratory in writing. Re-tests shall use remnants of the original sealed sample or duplicate representative sealed samples in Customs custody and be marked "immediate"; fresh sampling, if required, must occur in the presence of the importer or representative when the consignment remains under Customs control. The competent authority shall consider second-test results without prejudice to the first and, if results vary, state in writing which result is relied upon and why; a further re-test may be ordered in limited circumstances.

Continuity bond: B 17 bond suffices for EOUs; import estimates can be revised and inter unit transfers incur GST, customs rules apply.
The B 17 general purpose running bond satisfies the continuity bond requirement under the IGCR Rules; estimated import quantities/values may be furnished for periods up to one year but may be submitted for shorter periods and amended; during the transitional period units may use either Rule 5 procedure or procurement certificates; inter unit transfers occur on invoice with GST, without immediate customs duty, supplier to endorse customs exemption availed, and recipient liable for basic customs duty when goods or finished products enter the domestic tariff area.

Rebate of State Levies updated for garment and textile exports, new rates apply to exports with LET order dates from the effective date.
Revised rates under the Rebate of State Levies (RoSL) scheme for garment and textile made-up exports take effect from 1 July 2017: RoSL at 0.39% and RoSL under Advance Authorization-All Industry Rates at 0.23%. These rates apply to exports with Let Export Order dates on or after 1.7.2017, and EDI implementation of the revised rates has been completed.

Export procedures: zero-rated supplies permit LUT or tax-paid refund; approved exporters may use self-sealing e-seals.
Export of goods and services are Zero Rated Supply allowing refund either under bond/LUT without payment of IGST or on payment with refund; refund claims depend on electronic filing of shipping bills with GST invoice details, export manifest delivery and valid GSTR-3 returns via the Common Portal. Sealing of containers shifts to a self-sealing regime for approved, GST-registered exporters using tamper-proof electronic seals declared in the shipping bill, subject to prior premises approval, transport-document compliance and risk-based examination; the new sealing procedure is effective from 01.09.2017.

Duty drawback jurisdiction shifted: Customs office where the DTA supplier is located will process and pay claims.
Processing and payment of duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be handled by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, including fixation of brand rates where required for fresh claims filed from 1 July 2017; pending claims up to 30 June 2017 are to be transferred from Central Excise formations to the jurisdictional Customs offices, with existing Drawback Rules processing remaining applicable and Central Excise officers continuing to discharge Customs functions until formal replacement.

Duty Drawback transition permits conditional composite drawback or customs-only claims while preventing dual GST benefit.
Amendments revise the framework for Duty Drawback and the All Industry Rates (AIR) effective from 1 July 2017, allowing a limited transition during which exporters may claim composite AIRs or Brand rates subject to declarations and conditions that bar simultaneous availing of GST input tax credits or refunds and carrying forward of Cenvat credit; exporters may alternatively claim only the Customs portion of AIRs and avail GST credits or refunds. Changes to AIRs adjust rates, caps and tariff classifications for various textile, marine, leather and other items. Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise formations continuing duties until new Customs commissionerates are notified.

Brand rate fixation now handled by Customs commissionerate over place of export, with GST transition conditions restricting tax credits.
Fixation of Brand rate of drawback shifts to the Customs Commissionerate having jurisdiction over the place of export from 1 July 2017; existing Brand rate procedures continue to apply, with verification of application data possible through the formation having jurisdiction over the factory. During the three month transition exporters may claim AIR or Brand rate subject to conditions preventing availing CGST/IGST credits or IGST refund and barring carry forward of Cenvat credit, and must furnish prescribed declarations; pending Central Excise applications will be transferred to Customs.

Public grievance mechanism appointed officers to implement Sevottam and streamline service delivery across commissionerate divisions.
Implementation of Sevottam creates a structured public service and grievance framework for the Mangaluru Central Excise & Central Tax (GST) Commissionerate by designating specific officers as Public Grievance Officers, Public Relation Officers and Exclusive Process Owners at Headquarters, Division and Range levels, assigning functional ownership for technical, accounts and centralized processes and providing contact points to channel complaints and manage stakeholder communication.

Registration verification under HGST Act requires physical inspection, REG-30 upload, and confirmation or cancellation by the Proper Officer.
Proper Officers must limit auto-approvals and ensure every approved registration undergoes 100% physical verification by a Taxation Inspector who shall verify premises, documents, solvency, business genuineness, record reasons for registration, photograph and log exact location, and upload an inspection report in Form REG-30 within the stipulated period; thereafter the Proper Officer must confirm the registration or initiate cancellation proceedings based on the report.

Benami property enforcement: dedicated units, section 24 attachment procedures and CBDT-sanctioned prosecution process.
The SOP creates dedicated Benami Prohibition Units (BPUs) under each Pr.DIT(Inv.)/DIT(Inv.) to perform Initiating Officer, Approving Authority and Administrator functions under the Prohibition of Benami Property Transactions Act, 1988 (as amended 2016). It prescribes territorial jurisdiction rules, stepwise procedures for detection, provisional attachment under section 24, filing of speaking orders and statements to the Adjudicating Authority, documentary and filing requirements, and prosecution processes requiring prior CBDT sanction, alongside coordination mechanisms with Investigation Directorates and monthly reporting requirements.