IGST on high sea sales: tax collected only at first importation, incorporating value additions across pre clearance transfers.
IGST on high sea sale transactions of imported goods shall be levied and collected only at the time of importation when the import declaration is filed for the first customs clearance, with value additions from each high sea sale forming part of the value on which IGST is collected. The importer clearing the goods must furnish full chain documents (original invoices, high sea sale contracts, service/commission details) to link the initial contracted price to the declared import value, and the department may reject declared value and determine customs value under Customs Valuation rules if doubts arise.

Foreign exchange reporting obligations: fortnightly Form BAL filings moved to RBI web portal; monthly Nostro/Vostro report discontinued.
Head/Principal Offices of Authorised Dealer Category I banks must submit holdings of all foreign currencies in Form BAL on a fortnightly basis via the Reserve Bank web portal, effective from August 16, 2017, with returns filed within seven calendar days of the reporting period; the separate monthly Nostro/Vostro account balance report is discontinued. Directions issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Proper officer designation under Section 149 updated, assigning Deputy/Assistant Commissioners and Superintendents pre and post clearance roles.
Amendment reallocates the function of the proper officer under Section 149 of the Customs Act, assigning Deputy and Assistant Commissioners to act after grant of clearance orders and Superintendents and Appraisers to act before grant of clearance orders, and directs officers to follow the amended notification as a standing order while reporting any difficulties to the department.

Rebate of State Levies continuation extends pre GST rates for garment and textile exports; refer to Board Circular.
Continuation of pre GST Rebate of State Levies (ROSL) for exports of garments and textile made up articles is ordered for the transition period 1.7.2017 to 30.9.2017, preserving existing rebate rates and procedures for eligible shipments; stakeholders are directed to Board Circular No. 34/2017 Cus dated 09.08.2017 for guidance and asked to report any difficulties to the customs department.

Self-sealing permission for exporters enables factory sealing with customs oversight and risk-based verification at ports.
Establishes a trust-based self-sealing procedure allowing exporters to stuff and seal export containers at approved factory or warehouse premises in place of customs sealing, subject to GST registration, prescribed application with authorised signatory details, site inspection and approval by customs authorities, advance shipment intimation, presentation at CFS/ICD with documents for customs processing, risk-based examination and seal integrity checks, use of electronic tamper-proof seals when implemented, and withdrawal of facility for procedural or legal violations.

Survey under Section 133A: strict procedural safeguards required including preparatory note, inventories, evidence collection, and timely reports.
Survey requires a recorded Preparatory Note and approval from specified Joint/Additional Directors or Commissioners; preliminary reports must be submitted within prescribed times (including 48-hour transmission where applicable) and a Final Survey Report containing case identifiers, undisclosed income, nature of concealment and evidence must be submitted within sixty days to the Range/Unit head and jurisdictional Assessing Officer. Detailed inventory of books/documents is mandatory, reasons for impounding or non-impounding must be recorded, evidence collection must be prioritized, and exclusion from compulsory scrutiny requires fulfillment of all three specified conjunctive conditions. Handing Over Notes must list pending survey-related matters.

E-way bill registration procedures streamline online generation, validity, and transport compliance for goods movement in Uttar Pradesh.
Prescribes revised online registration and download procedures for E-way Bill Forms 01, 02, 03 and Transit Declaration Form 01 on the Uttar Pradesh Commercial Tax portal. Separate workflows are set out for registered dealers, unregistered persons, e-commerce operators, couriers, agents and vehicle owners, with GSTIN, PAN, Aadhaar, mobile number, email ID and OTP-based verification. The circular also specifies generation, validity, vehicle-change handling and related compliance requirements for E-way Bill 01, E-way Bill 02, E-way Bill 03 and TDF 01.

Online registration for Custodian of Securities now mandatory; applications and DDP approvals must be filed via the SEBI portal.
Applicants seeking registration as a Custodian of Securities and those seeking approval as Designated Depository Participant must submit their applications exclusively through the SEBI Intermediary Portal, which is operational with immediate effect; the circular provides the portal URL and contact channels for queries and frames the measure as issued under SEBI's statutory powers to protect investors and regulate the securities market.

Definition of goods narrowed to specified fuels - Form C eligibility and 2% inter state concession limited accordingly.
Amendment confines goods under the Central Sales Tax Act to six specified fuel and related items; concessional 2% inter state tax under section 8 with Form C applies only to those goods and permitted uses. Post GST repeal of VAT for other items cancelled registrations for dealers of non specified goods, and therefore Form C cannot be issued where the acquisition is for manufacture or use outside the defined six item scope.

Rebate of State Levies continuation restores pre-GST rates for garment exports during transition; revised undertakings required.
Pre-GST RoSL rates for garment and textile exports are restored for 1.7.2017-30.9.2017. Exporters must submit a revised undertaking in the EDI shipping bill format (from 5.8.2017); exporters of shipments from 1.7.2017-4.8.2017 who could not file electronically must submit the manual annexed undertaking to Customs. The undertaking confirms no other claim for the specified State levies or State/Integrated GST and includes an ICC declaration where applicable. EPCs will assist; sanctioning officers must ensure payment on receipt of the undertaking. The EDI will apply MoT-notified RoSL rates at scroll generation irrespective of amounts in shipping bills.

GST enrolment compliance requires activated traders to complete Part-B so permanent registration certificates can be generated.
Traders whose Provisional IDs had been activated in the GST portal were required to complete Part-B enrolment so that the Permanent Registration Certificate could be generated. Assessing officers were directed to ensure completion of enrolment for all such traders by a specified date, using the data available on their login. Helpdesks were to remain open daily, including holidays, with printer, scanner, internet connectivity, and adequate staff to assist enrolment.

Review Committee membership: nominated link officers or charge-holders fill in to maintain review continuity when members are absent.
Where a Pr. Chief Commissioner or Chief Commissioner member of a Review Committee is absent, the first nominated link officer at that level will act as the Committee member, and if already a member the second nominated link officer will serve. For Pr. Commissioner/Commissioner absences, the officer assigned administrative charge of the Commissionerate will function as the member; if charge cannot be assigned within the Zone or the charge-holder is already a Committee member, the case is to be referred to the Board with a suggestion for reconstitution and nomination.

Constitution of Review Committee clarified: first nominated link officer substitutes for absent members, Board referral limited to exceptional cases.
A pre-approved nomination chain requires the first nominated link officer to substitute as Review Committee member when a Pr. Chief Commissioner or Chief Commissioner is absent, with the second link stepping in if the first is already a member. For Pr. Commissioners/Commissioners, the officer holding administrative charge will serve; if charge cannot be assigned within the Zone, cases may be referred to the Board. Board referrals are limited to instances where neither nominated link officer can constitute the Committee or the charge-holder is a committee member, and must include a suggestion for reconstitution.

Single Window Interface extension enables online WCCB NOC referrals for wildlife export consignments across all EDI locations.
The notice extends the SWIFT export-side mechanism so that shipping bills for CITES/wildlife items are referred online to WCCB for a NOC at all Customs EDI locations, retaining the existing EDI-to-WCCB office mapping. Local ICES system managers must map the SW NOC module roles to designated WCCB officers in accordance with the DG (Systems) user manual and report any implementation difficulties to the issuing office.

Self-declaration for higher duty drawback allowed; exporters may claim AIR drawback with audit verification and priority processing.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration in the revised Note and Condition, with the declaration format included in the EDI shipping bill; a consolidated declaration may be filed for past shipping bills covered by the transition. Audit and sample verifications will be conducted to ensure exporters have not availed ITC or refund concurrently, and pending and supplementary claims must be processed on priority.

Input Tax Credit cross check waiver for trivial mismatches permitted absent adverse supplier information under revised departmental guidelines.
The circular creates a de minimis exception to ledger confirmation requirements for Input Tax Credit: mismatches at or below the specified small-amount threshold per supplier per year may be allowed without ledger confirmations provided the officer has no adverse information about the supplier. It clarifies that the prior higher threshold applied only to comprehensive assessments and directs departmental officers to apply the new exception more broadly while maintaining verification where mismatches exceed the threshold or where supplier credibility is doubtful.

Customs EDI implementation shifts imports and exports processing to electronic filing at the airport effective on issuance of notice.
Launch of the Indian Customs EDI System (ICES 1.5) at Lokpriya Gopinath Bordoloi International Airport (INGAU4) shifts all import and export document processing from manual procedures to the EDI platform; the transition follows successful preproduction testing and is effective on issuance of the Facility Notice.

Anti profiteering under GST: authority composition and eligibility set for Technical Members, nominations requested promptly.
Under Section 171, reduction in tax rates or benefit of input tax credit must be passed to recipients via commensurate price reduction. Chapter XV (Rules 122-137) of the CGST Rules, 2017 establishes a National Anti profiteering Authority consisting of a Chairman and four Technical Members to be nominated by the GST Council. Technical Members must be current or former Commissioners or equivalent and under 62 years; a Selection Committee under Rule 124(1) will recommend names. The notice requests recommendations of suitable retired or serving officers meeting eligibility, to be forwarded by the prescribed deadline.

Duty drawback transition provisions allow exporters to claim higher AIR by self-declaration, subject to audit verification.
The government dispensed with the GST officer certification under Note and Condition 12A and permitted exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration asserting non-availment of input tax credit or refund; the amendment applies retrospectively from the start of the GST transition period, is being integrated into the EDI shipping bill, allows consolidated declarations for prior shipping bills with let export orders issued from that date, and is subject to audit verification to prevent double neutralisation of taxes.

Drawback of integrated tax and compensation cess: certificate required confirming no input tax credit claimed to prevent dual benefit.
Drawback now covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.