Revenue audit objection procedure: mandated ITBA workflow, defined roles, timelines and escalation to reconcile C&AG observations.
Instruction No.7/2017 establishes SOPs for handling C&AG revenue-audit observations via ITBA and the C&AG portal, defining stages (Half Margin Note, LAR, SOF/Draft Para, ATN), roles (AO, Range head, PCIT, CIT(Audit), ADG(Audit)), categorisation of objections (factual/legal/mixed), timelines for replies and remedial action, and mandated MIS, ledger cards and accountability measures; unresolved disagreements are to be escalated through inter-departmental meetings and to ADG(Audit)/C&AG headquarters, with all operative reporting to be entered into ITBA.

Internal Audit framework mandates ITBA-driven risk selection and structured objection review with prescribed remedial timelines.
The instruction establishes a centralized Internal Audit framework under Pr.CCIT with CIT (Audit), JCIT (Audit), SAP and IAP units, mandates ITBA-based generation of auditable case lists and unique audit memos, prescribes risk-based selection using an Audit Potential Index (API), sets minimum annual audit point targets and weighting, requires categorisation and hierarchical examination of audit objections into major/minor and factual/legal/mixed with specified vetting and remedial timelines, and mandates MIS reporting, ledger cards and training to monitor performance and accountability.

Letter of Undertaking for zero-rated exports allows export without integrated tax subject to eligibility, bond and guarantee conditions.
Exporters may export zero-rated supplies without payment of integrated tax by furnishing a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 under rule 96A; LUT eligibility is limited to status holders or exporters meeting minimum foreign inward remittance criteria and without specified prosecutions. LUTs are valid twelve months and must be furnished in duplicate; others must provide a running bond covering estimated tax liability, with bank guarantees required or waived at the Commissioner's discretion, and manual submission permitted until the online module is available.

Continuity bond acceptance: B-17 bond satisfies continuity requirement; import estimates amendable and inter-unit transfers taxed under GST.
The B-17 general-purpose running bond satisfies the continuity bond requirement under the Import of Goods at Concessional Rate of Duty Rules, 2017; estimated import quantities and values are to be provided for up to one year but may be submitted for shorter periods and amended as needed; during the transitional phase units may use Rule 5 procedure or procurement certificates; inter-unit transfers are invoiced with GST, without immediate customs duty, with suppliers endorsing any customs exemption and recipients liable to pay basic customs duty when goods or finished products are cleared to the domestic tariff area.

Tax Deduction at Source applies to payments for pre-GST works contracts where goods were deemed transferred before GST commencement.
Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017.

Export bonds for IGST-free shipments: running bonds and limited bank guarantees streamline exporter compliance.
Export consignments without integrated tax require a bond or Letter of Undertaking in FORM GST RFD-11; exporters not eligible under the notification must furnish a bond on applicable non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability and must be topped up if insufficient. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed 15% of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the Deputy/Assistant Commissioner having jurisdiction over the exporter's principal place of business.

Composition levy intimation extension: filing in FORM GST CMP-01 allowed until the extended deadline under statutory authority.
An extension under section 168 authorises taxpayers to file the prescribed FORM GST CMP-01 to opt for the composition levy as required by sub rule (1) of the West Bengal GST Rules; the Commissioner of State Tax, West Bengal, has directed that the period for filing such intimation is extended to the new final date specified in the order.

Composition levy intimation deadline extended, permitting filing of FORM GST CMP-01 under CGST Rules to comply with procedure.
The Board, exercising powers under section 168 of the Central Goods and Services Tax Act, 2017, extended the period for filing an intimation to opt for the composition levy under sub rule (1) of rule 3 of the CGST Rules, 2017, allowing intimation in FORM GST CMP-01 to be filed within the period specified by the Order No. 01/2017-GST dated 21 July 2017.

Extension of filing period for composition levy intimation under state GST rules; submit via FORM GST CMP-01 by new deadline.
The Commissioner of State Tax, Gujarat, under section 168 of the Gujarat Goods and Services Tax Act, 2017, has extended the period for filing the intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Gujarat Goods and Services Tax Rules, 2017 to a later specified date.

Amendment of Bill of Entry: delegation under Section 149 assigns post clearance duties to DC/AC and pre clearance duties to Superintendents.
Amendment reallocates proper officer duties under Section 149 for Bill of Entry amendments: Deputy/Assistant Commissioners act as proper officers for amendments after grant of clearance orders, while Superintendents of Customs or Appraisers act as proper officers for amendments before grant of clearance orders. Officers must implement the amended notification and treat the Public Notice as a standing order, with implementation difficulties to be reported to the Deputy/Assistant Commissioner in charge of Appraising Main (Import).

Re-testing of import samples: written requests allow a second laboratory test and require written laboratory designation and reasoned decisions.
Opportunity for re-testing of imported goods is a trade facilitation measure: importers may request a second test in writing within ten days of receiving the first test result; Customs must promptly communicate test reports. If granted, the Additional/Joint Commissioner shall name in writing the laboratory for the re-test, using remnants or duplicate sealed samples in Customs custody; fresh sampling requires the importer's presence. The competent authority shall consider re-test results without prejudice to the first test, record written reasons when relying on either result, and may order a further re-test only when necessary and the consignment remains under Customs control.

Continuity bond acceptance: B-17 bond valid; inter-unit transfers require GST and recipient customs duty liability.
The B-17 running bond shall serve as the continuity bond under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017; estimated import quantities and values may be submitted for periods up to one year and amended as needed; transitional option permits use of Rule 5 or procurement certificates; inter-unit transfers require invoice and GST payment, no customs duty at transfer, supplier to endorse any customs duty exemption, and recipient bears customs duty liability upon DTA clearance.

GSTIN requirement clarified: authorised PAN may be used for customs clearance when GSTIN is not legally required.
Requirement of GSTIN for import and export is clarified: persons exclusively supplying goods that are not taxable or wholly exempt need not obtain GSTIN and may use authorised PAN (as IEC) for bills of entry and shipping bills; customs must not delay consignments where GSTIN is legally unnecessary and stakeholders should quote authorised PAN for clearance.

Bond or Letter of Undertaking for exports without integrated tax clarifies eligibility and security requirements for exporters.
Exporters making zero-rated supplies without payment of Integrated Tax must furnish a bond or Letter of Undertaking in FORM GST RFD-11; Notification No.16/2017 identifies who may submit LUTs and others must submit bonds on non-judicial stamp paper. Where bonds are required, exporters shall furnish a running bond covering estimated tax liability and top up or submit a fresh bond if liabilities exceed the bond. A bank guarantee may be required with the bond, but the jurisdictional Commissioner may reduce or waive it based on exporter track record; such guarantees should normally not exceed fifteen percent of the bond amount.

Brand rate drawback jurisdiction shifted to Customs commissionerates; transition claims barred from concurrent GST input credit or refund.
With effect from 1.7.2017 Brand rate fixation under Rules 6 and 7 will be handled by the Customs commissionerate having jurisdiction over the place of export, with exporters able to file where exports occur from multiple places. A three month transition preserves the extant duty drawback scheme but conditions draw back claims to preclude simultaneous CGST/IGST input tax credit or IGST refund and bars carrying forward Cenvat credit; prescribed declarations are required. Pending Brand rate applications will be transferred to the chosen Customs commissionerate and prior circulars continue to apply.

Drawback transition period permits composite AIR claims while restricting input tax credit and Cenvat carry forward on exports.
A transition regime permits exporters to claim composite All Industry Rates (AIR) of duty drawback or brand rates for exports during the transitional window, provided they file prescribed declarations and accept conditions preventing concurrent receipt of composite drawback and input tax credits or IGST refunds, and barring carry forward of Cenvat credit; alternatively exporters may claim only the Customs portion of AIR and retain input tax benefits. Concurrently, AIRs and tariff classifications have been adjusted and responsibility for brand rate fixation and supplementary claims has been transferred to Customs formations, with interim discharge of functions by designated Central Excise officers.

Exports under Letter of Undertaking: LUT or bond required for integrated-tax-free exports, with running bonds and limited bank guarantees.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD-11 under rule 96A; eligible exporters may use LUT, others must furnish a bond on non-judicial stamp paper. Bonds may be running, covering estimated tax liability across consignments, and must be topped up if insufficient. A bank guarantee may be required at the Commissioner's discretion and should normally not exceed 15% of the bond amount. LUTs are valid for twelve months and jurisdictional Deputy/Assistant Commissioners accept bonds/LUTs, with temporary filing permitted before central or state authorities.

GST registration requirement: PAN/IEC may suffice for certain importers and exporters, quote PAN in shipping documents.
Registration for import and export follows CGST Act provisions applied to IGST via Section 20; Section 23 excludes from registration persons engaged exclusively in supplies of goods that are not liable to tax or wholly exempt, and in such cases the PAN (authorised as IEC) suffices. Importers, exporters and customs brokers must quote the authorised PAN in bills of entry and shipping bills for clearance.

Import duty concession rules now place responsibility on customs officers while central excise officers continue duties until jurisdictions transfer.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 replace the 2016 rules for concessional imports tied to manufacture of excisable goods or provision of services, effective 01.07.2017; operational responsibilities assigned to Customs officers will be assumed, but until Board issues notifications altering Commissionerate jurisdictions, Central Excise Commissionerate officers will continue to perform those functions, supported by existing legal empowerment under the Customs Act, 1962.

Duty Drawback jurisdiction now rests with Customs Commissioners who will process DTA-to-SEZ supplier claims and fix brand rates.
Drawback claims by DTA suppliers for supplies to SEZ units or developers shall be processed and paid by the Principal Commissioner/Commissioner of Customs in whose jurisdiction the DTA supplier falls, who will also fix Brand rates where required; this applies to fresh claims filed from 1 July 2017, while claims pending with Central Excise up to 30 June 2017 must be transferred to the jurisdictional Customs office with careful coordination, and Central Excise formations will continue to discharge Customs functions until Customs Commissionerates are notified.