Exclusion of GST from TDS base clarified - TDS applies to amounts excluding separately indicated GST components.
Where the component of GST on services is separately indicated in the agreement or invoice, TDS under Chapter XVII B shall be computed on the amount payable excluding that GST component; GST for this purpose includes IGST, CGST, SGST and UTGST. References to 'service tax' in contracts made prior to the tax regime change shall be treated as references to GST on services for the post-changeover period until the contract expires.

Letter of Undertaking for zero-rated exports secures tax exemption conditional on timely export and payment obligations if conditions fail.
Clarifies that exporters opting to make zero-rated supplies without payment of integrated tax must furnish FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, remain bound to pay tax with interest if export conditions are unmet, and that eligibility for LUT, bond requirements, bank guarantee conditions, validity periods, manual submission procedures until the portal is available, and continuous review of bond sufficiency are governed by rule 96A and related GST provisions.

Authority for Advance Ruling established for Union Territory to determine GST and UTGST questions and receive applications.
Constitution of an Authority for Advance Ruling for the Union Territory of Daman & Diu has been effected, comprising one Central GST member and one Union Territory GST member, with office located in Vapi. An Appellate Authority has been nominated consisting of the Chief Commissioner of central tax and the Commissioner of Union Territory tax. Nominations of specific officers as members are forwarded, requests for independent office space and staff are made, and pending advance ruling applications have been transmitted to the nominated members for decision.

GST facilitation: Range and Divisional offices serve as GST Seva Kendras with officer contacts for taxpayer assistance.
Range and Divisional offices of the Central GST Commissionerate, Daman, are designated as GST Seva Kendra to advise and assist taxpayers on GST implementation; contact numbers of Joint/Additional Commissioners responsible for divisions are published for direct assistance. If issues remain unresolved, taxpayers may escalate to the Commissioner by provided telephone or mobile numbers. Trade associations and Regional Advisory Committee members are requested to circulate the notice among their constituents.

Continuity bond compliance: B 17 bond accepted and inter unit transfers allowed on invoice with GST, duty payable on DTA clearance.
The notice confirms that a B-17 running bond meets the continuity bond requirement under the Import of Goods at Concessional Rate of Duty Rules, 2017; estimated import quantity/value information under Rule 5(1)(a) may be provided for periods up to one year, for shorter periods, and may be amended; during the transitional period units may follow Rule 5 procedure or use procurement certificates; inter-unit transfers occur on invoice with GST, without immediate customs duty payment, supplier endorsement of duty exemption must be made, and recipient units are liable to pay basic customs duty when goods or finished products enter the domestic tariff area.

Nagaland GST Rules issuance: State notified rules, amendments and notifications to implement GST and guide transitional rollout.
Issuance of the Nagaland GST Rules 2017 and a sequence of amendment rules, notifications and a transitional circular are notified by the Finance Department, each identified by file reference and date, to effectuate State-level administration and implementation of the goods and services tax regime.

Concessional interstate procurement of specified petroleum, gas and alcohol allowed if registration certifies use for resale, manufacture, telecom or power.
Interstate supplies of the six newly defined specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor-may receive concessional tax treatment under Central Sales Tax Sections 8(1) and 8(3)(b) when the purchaser's registration certificate specifies authorised use for resale, sale after manufacture/processing, telecommunication network use, mining, or electricity/power production or distribution; officers are instructed to enforce compliance with these conditions.

Lost or stolen import declaration papers and O.C. stamps are declared invalid under Uttar Pradesh VAT procedure.
Under the powers conferred on the Commissioner, Commercial Tax, Uttar Pradesh, by Rule 56, the Additional Commissioner (Law) declares, with immediate effect, the import declaration papers and O.C. stamps listed in the circular as invalid on account of information received that they were lost, stolen, or destroyed. The notice records the affected traders, their addresses, the number of forms involved, and the series and serial numbers of the declaration papers or stamps covered by the declaration.

TDS on works contracts: pre-July payments governed by KVAT TDS; GST TDS framework presently suspended pending notification.
Payments made after 01-07-2017 for works contracts executed on or before 30-06-2017 remain subject to KVAT TDS: sale under a works contract is a deemed sale and specified government and notified bodies must deduct tax at the KVAT-prescribed rate or an amount equivalent to tax payable as permitted by the prescribed authority. For contracts executed from 01-07-2017, GST envisages TDS by government and notified persons with separate State and Central components, but the TDS provision under GST is presently suspended until formally brought into force.

Disclosure of divergence in asset classification: banks must report RBI-identified NPA and provisioning divergences in annual filings.
Banks with listed specified securities must disclose material divergences between their published asset classification and provisioning and RBI assessments when additional provisioning requirements or additional Gross NPAs identified by RBI exceed prescribed proportions of published reference-period figures; disclosures must follow the RBI-prescribed format and be annexed to the annual financial results filed with stock exchanges and included in the Notes to Accounts of the ensuing annual financial statements.

Right to second laboratory test enables importer-requested re-testing with specified procedural safeguards and considered reliance on results.
Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result.

Rotation number generation now online: shipping lines and agents can self-generate rotation numbers after OTP authentication.
Establishes an ICEGATE online facility allowing registered Shipping Lines/Agents with digital signature to self-generate a Rotation Number by submitting specified vessel and voyage details (Customs Location Code, IMO Code, Voyage Number, Master's Name, Shipping Line and Agent Codes, Next Port of Call, Expected Date of Arrival) and authenticating via a one-time password; the system issues the Rotation Number and permits secure status checks, while a public "Rotation Number Inquiry" option is provided for casual trade visitors.

Delegation of authority for acceptance of export bonds and LUTs to local deputy commissioners reduces exporter compliance burden.
Delegation of authority to accept bonds and Letters of Undertaking (LUT) for exports without payment of integrated tax to the jurisdictional Deputy Excise and Taxation Commissioner is authorized under the State GST Act and rules to reduce hardship and compliance burden on registered exporters by enabling district-level acceptance of bonds/LUTs.

Letter of Undertaking for exports permits tax free shipments if LUT or bond furnished, with bank guarantees normally limited.
Requirement to furnish a Bond or Letter of Undertaking (LUT) under Rule 96A and Form GST RFD 11 governs exports without payment of integrated tax; notification identifies exporters eligible for LUT while others must furnish a bond on non judicial stamp paper. Running bonds may be used to cover estimated export tax liabilities, with fresh bonds if amounts are insufficient. Jurisdictional Commissioners may set bank guarantee amounts based on exporter track record and may permit bonds without bank guarantee; bank guarantees should normally not exceed fifteen percent. LUTs are valid for twelve months and non compliance may require bond furnishing.

Export proceeds compliance: submit Negative Statements or face drawback recovery and IEC suspension.
Requirement for exporters, customs brokers and trade members to submit Negative Statement/Certificate or bank realization certificates for export proceeds relating to EDI Shipping Bills with LEO prior to 01.04.2013 in CBEC six monthly format; an extended final deadline is provided and non submission will lead to administrative action for recovery of drawback and suspension/alert on IECs. Nodal officers are appointed to receive statements and assist with EDI issues.

Continuity bond acceptance: B-17 running bond suffices for EOUs, with flexible import estimates and clarified inter unit transfer rules.
The Board confirms that the B-17 running bond satisfies the continuity bond requirement under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017; units may provide estimated import quantities and values for up to one year but may submit shorter periods and amend information as needed. For a transitional period, units may use Rule 5 procedures or procurement certificates for imports. Inter unit transfers must be invoiced with GST, without immediate customs duty payment; suppliers must endorse customs exemption availed and recipients are liable for basic customs duty when goods or finished products enter the domestic tariff area.

Self-sealing container procedure permits approved exporters to use tamper proof electronic seals subject to GST compliance and risk checks.
Exports are treated as zero rated supply under the IGST framework, allowing refund claims either via Bond/LUT without payment of integrated tax or on payment of integrated tax with refund. Refund processing is electronic through the common portal with shipping bill details integrating with Customs systems. Container stuffing and sealing at factories/warehouses moves to a self-sealing regime subject to GST registration, prior notification and site approval, use of tamper proof electronic seals with unique identifiers declared in the shipping bill, and risk based inspections at ports/ICDs.

Cigarette tax increased to correct GST-era cascading anomaly; new compensation cess rates effective 18 July 2017.
The Council increased the compensation cess on cigarettes to correct a GST-era tax incidence anomaly that reduced total taxation compared with the pre GST regime, adopting higher specific and ad valorem components across length based cigarette categories. The revisions restore intended aggregate tax incidence, will raise additional revenue, and take effect prospectively from 12:00 a.m. on 18 July 2017.

GST registration contact updates require departmental verification and authorized signatory confirmation before portal changes.
Advisory prescribes that SEZ units or business verticals under the same PAN register via the standard New Registration link with distinct mobile numbers and e mail IDs; tax practitioners must avoid simultaneous enrolment windows and clear browser cache to prevent data-mix. It sets a standard operating procedure for changing the authorized signatory's contact details: written request to the nodal officer, departmental verification that contacts belong to the authorized signatory, and forwarding of GSTIN, taxpayer name and new contact details from the department to the specified mailbox for GSTN update.

Proper officer assignments under CGST Act designate officers to exercise specified statutory sections and rule powers.
The notice assigns specific functions under identified Sections and Rules of the Central Goods and Services Tax Act, 2017 to designated officer ranks, specifying which subsections and rule provisions each of Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are authorised to exercise, and directs circulation of the allocation to regional advisory committees and trade associations.