Export bond and Letter of Undertaking rules require running bonds, conditional bank guarantees and tax authority acceptance.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD 11 under rule 96A; exporters not covered by the eligibility notification must furnish a bond on non judicial stamp paper. Bonds may be running bonds covering multiple consignments and must secure the exporter's self assessed tax liability; fresh bonds are needed if liabilities exceed the bond. A bank guarantee may be required but the Commissioner can waive it and it should normally not exceed fifteen percent. LUTs are valid for twelve months and bonds/LUTs are accepted by the jurisdictional Deputy/Assistant Commissioner or provisionally by Central/State tax authorities.

Brand rate fixation: pending applications transferred to customs commissionerate of export place; nodal officer appointed to manage transfers.
Brand rate fixation for drawback claims will be dealt with by the Customs Commissionerate having jurisdiction over the place of export; exporters with exports from multiple places may file with the Commissionerate of any one chosen export location. Pending applications filed with Central Excise prior to the GST transition must be transferred with all documents to the Customs Commissionerate having jurisdiction over the chosen place of export. The Deputy/Assistant Commissioner of Customs (Drawback), ICC, Bengaluru is nominated as the nodal officer to take over these pending applications.

Customs notification on treatment of art created abroad by Indian artists clarifies import guidance for traders.
Ministry of Finance Notification No. 32/2017-Customs dated 30.06.2017 clarifies customs treatment and procedural guidance for importation and classification of artworks created abroad by Indian artists and sculptors, and is issued for the guidance of customs officers, importers, clearing agents and the trading public, with the full text available on the department website.

Postal articles regulation under Section 25(1) notification clarifies import treatment and compliance obligations for consignees.
Notification implements Notification No. 31/2017-Customs concerning the regulatory treatment of postal articles under the Customs Act and the application of subsection (1) of Section 25; issued by the Ministry of Finance, Department of Revenue from the Tax Research Unit and enclosed for guidance to importers, clearing agents and the trading public with the full text available from the departmental website.

Customs notification clarifies regulatory guidance for importers and clearing agents and directs consultation of CBEC website.
Notification under the Customs Act issues administrative guidance to importers, clearing agents and the trading public, transmitting Notification No. 29/2017 Customs and directing stakeholders to consult the official central board website for the complete text to ensure operational compliance with customs provisions.

Notification under Customs Act provides regulatory guidance to importers and clearing agents and directs public access to text.
Notification under the Customs Act announces Notification No. 28/2017-Customs issued under Section 28 and Section 25(1), providing regulatory guidance affecting importers and clearing agents; the full text is made publicly available on the central board website for use in compliance and operational implementation.

Customs notification under Customs Act updates import compliance; guidance issued for importers, clearing agents and trading public.
Notification No. 26/2017 Customs dated 29 June 2017, issued under provisions referenced as Section 26/2017 and sub section (1) of Section 25 of the Customs Act, 1962, is circulated as an authoritative regulatory instrument and published for the guidance of importers, clearing agents and the trading public on the central customs website.

Customs notification updates procedural guidance for importers and clearing agents; consult the official departmental circular online immediately.
Notification under Section 25/2017 of the Customs Act, issued as Notification No. 25/2017 Customs dated 28.06.2017, sets out procedural and compliance guidance stemming from the Taxation Laws (Amendment) Act, 2017 and is circulated for the guidance of importers, clearing agents and the trading public; the text is available on the Department of Revenue's official website.

Project import amendment notice under customs law: notification published; importers and agents advised to consult official guidance online.
Notification announces the Project Import amendment (Notification No.24/2017 Customs) and directs importers, clearing agents and the trading public to consult the published notification on the official customs website for the updated procedural and regulatory guidance governing project imports.

Customs notification under Section 23 updates classification of hot rolled and cold rolled steel coils, circulated to import stakeholders.
Notification under Section 23 of the Customs Act, 1962 (Notification No. 23/2017 Customs) amends prior measures relating to the customs treatment of hot rolled and cold rolled coils. The notification has been circulated for the guidance of importers, clearing agents and the trading public and is available on the central customs website to ensure uniform application and compliance.

Composition scheme under GST: eligible small taxpayers pay fixed quarterly percentage of in state turnover and follow simplified filings.
The memorandum explains the composition levy under section 10 and related rules: eligible small taxpayers (turnover below the statutory threshold) may elect composition and pay prescribed percentage rates on in state turnover (manufacturers 2%, restaurants 5%, other suppliers 1%), cannot collect tax from recipients, and are ineligible for input tax credit. It sets out filing and payment obligations (quarterly FORM GSTR-4 and annual FORM GSTR-9A; payment by 18th after quarter), procedures for opting/withdrawal (forms CMP-01/CMP-02/CMP-04), transitional ITC adjustments (ITC-01/ITC-03), and migration steps for previously registered dealers to obtain GST registration via REG-26/REG-06.

Bond or Letter of Undertaking for export without integrated tax: manual acceptance allowed; bank guarantee may depend on exporter history.
Requirement to furnish a Bond or Letter of Undertaking under Rule 96A in FORM GST RFD-11 for exports without payment of integrated tax. Until portal functionality is available, the Bond/LUT may be submitted manually to the jurisdictional Deputy/Assistant Commissioner. Jurisdictional officers must accept and record the Bond/LUT, issue the prescribed acknowledgement, and require exporters to submit export details and supporting documents. The Joint Commissioner (Adm.) may require a bank guarantee based on exporter track record or accept bond without guarantee.

Exemption from late filing charges for bill of entry due to system instability; waivers require evidence of attempted ICEGATE submission.
A temporary exemption from amendment fees and late filing charges for Bills of Entry is granted due to ICES/ICEGATE instability after GST implementation; affected consignments within the specified post-implementation period will not be charged provided Customs Brokers or importers submit evidence of attempted ICEGATE submission with no positive acknowledgement, and waiver requests will be dealt with on merits by the respective DC/AC.

Harassment complaint mechanism enables taxpayers to report officer misconduct and illegal demand for redress during office hours.
Establishes a GST Complaint Cell in the Bhopal Zone to receive reports of officer harassment and demands for illegal consideration from taxpayers and trade bodies. Complainants are instructed to contact listed officials at the provided landline numbers during office hours (09:30-18:00) on working days for redressal.

Tax effect computation revised to include adjustments for income under MAT and alternate minimum provisions in appeals.
Where income is computed under minimum alternative tax regimes, the tax effect for appellate monetary-limit purposes is to be calculated as the sum of: (A) the difference between total income assessed under general provisions and the hypothetical total income if disputed general-provision issues were eliminated; and (B) the difference between total income assessed under the alternative tax provisions and the hypothetical total income if disputed alternative-provision issues were eliminated. A disputed item treated under both sets of provisions must not be deducted twice in the alternative-provisions component.

Drawback processing shifted to Customs jurisdiction for DTA-to-SEZ supplies; local Commissioner to process claims and fix brand rates.
Drawback claims by DTA suppliers for supplies to SEZ units/developers accompanied by a disclaimer shall be processed and paid, and brand rates fixed if required, by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier for all claims filed from 1.7.2017. Pending claims filed up to 30.6.2017 shall be transferred from Central Excise formations to the appropriate Customs office. Central Excise commissionerates will continue to discharge Customs functions under the Drawback Rules, 1995 until Customs commissionerates are notified and become functional.

Drawback transition rules permit composite AIR claims but bar simultaneous GST credit or IGST refund for exported goods.
Amendments permit a transitional allowance to claim existing composite All Industry Rates of duty drawback and brand rates subject to conditions that bar simultaneous claim of composite drawback and GST benefits (input tax credit, IGST refund, or carry-forward of Cenvat credit); exporters must furnish prescribed declarations. Revisions to AIRs adjust rates, caps, and tariff classifications for various goods. Administrative responsibility for fixation of brand rates and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements for existing Central Excise commissionerates.

Exports without integrated tax require bond or LUT; eligibility, running bond, bank guarantee and acceptance procedures clarified.
Registered persons exporting without payment of integrated tax must furnish a bond in FORM CST RFD-11 or, if eligible under Notification No.16/2017, a Letter of Undertaking. Exporters required to furnish a bond shall maintain a running bond covering estimated tax liability and provide additional bond if liabilities exceed the bond amount. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed fifteen percent of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the jurisdictional Deputy/Assistant Commissioner at the exporter's principal place of business.

Brand rate fixation under GST: Customs commissionerates now handle applications while safeguarding against dual GST credit claims.
Fixation of Brand rate drawback is reallocated to the Customs Commissionerate with jurisdiction over the place of export; exporters may claim AIR or Brand rate during the GST transition subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring Cenvat carry-forward. Applications filed before the transition will be transferred to Customs with exporter choice when multiple export locations exist, and Central Excise formations will discharge Customs functions until Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess: re-exporters must obtain certification to prevent dual benefit.
Drawback entitlement on re-exported goods is expanded to refund integrated tax and compensation cess in addition to basic customs duty; exporters must obtain a jurisdictional Central/State/UT tax officer's certificate confirming no credit or refund of the integrated tax or compensation cess has been availed or claimed, to prevent double benefit, while other existing drawback instructions continue to apply.