GST implementation: customs law and procedures amended effective July, stakeholders must adopt revised notifications and circulars.
Introduction of the Goods and Services Tax effective from 1 July 2017 prompts amendments to customs law and procedure, including circulars and notifications addressing drawback of integrated tax and compensation cess on re-exports, revisions to duty drawback rates and brand-rate fixation, concessional import rules, containerised export procedures, and updates to tariff and non-tariff notifications prescribing customs duty, IGST and compensation cess rates; stakeholders must familiarise themselves with the cited instruments and report implementation difficulties.

SEZ approval extensions limited to demonstrable development progress and conditional restructurings requiring continuity and disclosure.
Board of Approval addressed SEZ procedural governance: extensions of formal approvals and LoPs were permitted only upon demonstrable development progress or justified reasons and within time-limited increments; co-developer approvals were authorised subject to standard SEZ Act/Rules and lease-term limits; changes in shareholding, ownership or name were allowed conditioned on continuity of operations, fulfilment of eligibility and security clearances, compliance with Revenue/Company/SEBI rules, immediate financial disclosure to Member (IT), CBDT and tax authorities, and adherence to State laws; lapsed formal approvals were cancelled where no extension was sought.

Prohibition on large cash receipts: a loan instalment is treated as a single transaction and not aggregated.
The provision prohibits receipt of large cash payments except by account payee cheque, account payee bank draft, or electronic clearing, with a penalty equal to the amount received for contraventions. For NBFCs and HFCs receiving loan repayments, each instalment of repayment is a single transaction and instalments under a loan are not aggregated to determine applicability of the restriction.

FPI investment limits prioritise long term investors, reallocating future increases to favour longer horizon capital and tightening transfers.
The Medium Term Framework for FPI investment preserves overall caps for Central Government Securities and SDLs but reallocates future increases to favour the Long Term category (3:1 ratio versus General), removes transfer of unutilised Long Term limits to General, and harmonises SDL treatment with G secs. July-September quarter limits were increased and effective July 4, 2017. Existing conditions continue to apply, including security wise limits, coupons permitted outside overall limits, and a minimum three year residual maturity; SEBI will issue operational allocation and monitoring guidelines.

Export procedure and container sealing permit self-sealing for GST-registered exporters under prescribed electronic seal and permission conditions from ports
Supplies for export are Zero Rated Supply, allowing exporters to either export under bond or a Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund. Refund under LUT must be filed electronically through the common portal after delivery of the export manifest/export report with prescribed documents. Self-sealing at approved premises is permitted for GST-registered exporters upon inspection and permission, using tamper proof electronic seals whose unique numbers are declared in the Shipping Bill; consignments remain subject to risk based examination.

Duty drawback guidance for DTA unit supplies to SEZs clarified under GST, referencing existing Board circulars for claim procedure.
Duty drawback treatment for supplies by DTA units to Special Economic Zones in the GST regime is clarified by directing stakeholders to Board Circular No. 24 and earlier Circulars No. 43/2007 and No. 39/2010 as the operative guidance for drawback entitlement and claim processing, and inviting trade to report operational difficulties to the department.

Brand rate drawback fixation in GST scenario clarified; exporters must follow Board circulars and report implementation issues.
Fixation of the brand rate for drawback in the GST context requires applying the Board's guidance and existing procedural circulars and instructions to compute admissible drawback where tax incidence has changed; stakeholders are directed to the cited circulars and invited to report implementation difficulties to the customs office.

All industry rates of duty drawback amended; stakeholders must follow circulars and notifications and report implementation difficulties.
Amendments revise the All Industry Rates of Duty Drawback and related procedural changes, effective 1.7.2017, pursuant to a Board Circular and two customs notifications read with an earlier amended notification; importers, exporters and customs brokers are directed to follow those instruments for claim processing and to report any implementation difficulties to the department.

Drawback of integrated tax and compensation cess on re exported imports guided administratively, affecting exporters and customs brokers.
Drawback of integrated tax and compensation cess is permitted on imported goods that are re exported, and importers, exporters and customs brokers are directed to follow the Board's Circular guidance for claim procedures and report any implementation difficulties to the customs department.

GST implementation: FTP-related compliance alerts require exporters, importers and brokers to follow DGFT notice and customs guidance.
The notice advises exporters, importers, customs brokers and other stakeholders to align documentary, filing and procedural practices at customs with Goods and Services Tax implementation and applicable Foreign Trade Policy provisions, continuing guidance in earlier public notices and referencing an enclosed Trade Notice for information and necessary action.

Goods and Services Tax implementation prompts comprehensive customs amendments aligning exemptions, duties and procedural rules.
Introduction of Goods and Services Tax requires alignment of customs law and procedure, through tariff notifications that amend exemptions, prescribe effective customs and IGST rates, rescind earlier notifications, and adjust cesses; and through non tariff and procedural notifications amending bill of entry forms, courier electronic declaration rules, import at concessional rates, and tariff value fixation, with stakeholders advised to familiarise themselves and report difficulties.

Delegation of GST enforcement functions to state tax officers enabling notices, audits, bail and assessment actions within jurisdiction.
The Commissioner delegates key GST enforcement and administrative functions to State Tax officers within their jurisdiction: Joint Commissioners may issue notices to e commerce operators, extend provisional assessments, and authorise or withdraw summary assessments to protect revenue; Deputy/Assistant Commissioners may conduct special audits with prior approval, obtain expert assistance, and take bail in non cognizable bailable offences. The delegation is effective immediately and limited to the officers' territorial jurisdiction.

Territorial jurisdiction under GST assigned to corresponding officer levels, aligned with prior RVAT notifications and pecuniary limits.
Assignment of territorial jurisdiction for administration of the Rajasthan Goods and Services Tax Act, 2017 to corresponding levels of proper officers as notified by the State Government, aligned with allocations under the RVAT framework. The assignment is subject to existing pecuniary limits applicable to Special Circles and takes effect immediately as an administrative delegation of jurisdictional competence.

Proper officer designation under GST and territorial jurisdiction of tax formations were fixed through detailed officer-wise and area-wise allocation.
Proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017 were designated by the Commissioner in exercise of powers under section 2(91) and section 4(2), and the geographical limits of divisions, mandals, ranges and zones were fixed by reference to the annexures. Officers posted in divisions, enforcement units, mobile units, tax audit wings, range offices and corporate circles were assigned as proper officers for specified sections of the Act, including provisions relating to scrutiny, assessment, refunds, registration-related functions, inspection, search, seizure, arrest, demand, recovery, and penalty-related proceedings.

Self-sealing of export containers is authorized under GST with electronic seals and risk based customs verification.
Export under GST is zero rated, permitting exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund of tax paid. Refunds under the bond/LUT route require electronic filing on the Common Portal after delivery of export manifest/report. Shipping bills with GST invoice details are deemed refund applications where returns are filed, with electronic exchange between GST and Customs systems to process refunds to the exporter's bank account.

Delegation of powers under GST Ordinance empowers designated tax officers to exercise specified assessment, enforcement and refund functions.
Delegation of powers under subsection (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 authorises the Commissioner to allocate specified statutory functions to subordinate tax officers. The order assigns assessment, refund, audit, recovery, search and seizure, confiscation, disposal, penalty, summoning and appellate/revisional powers to specified officer ranks, and conditions that each delegated power be exercised only within the officer's respective jurisdiction. The order is effective from 1 July 2017.

Implementation of GST prompts DGFT to open a trade call centre for queries upon commencement of the regime.
Goods and Services Tax implementation is effective from 1 July 2017; the DGFT regional office notifies trade that a GST Call Centre will operate from that date to address trade queries and provides a telephone contact for assistance.

Proper officer designation under GST defines which tax officers administer registration and composition levy functions.
The Board designates specified Central Tax officer ranks as proper officers to exercise designated functions under the Central Goods and Services Tax Act, 2017 and the rules, allocating responsibility for registration, composition levy, and related rule-specific actions; stakeholders are to be informed and applicants may approach the jurisdictional Chief Commissioner for difficulties.

GST registration assistance launched to receive taxpayer migration issues and provide support via webpage, Telegram channel and email group.
A dedicated webpage has been created to receive and register issues arising from GST registration and migration, with GST Seva Kendra officers in Range and Division offices assisting taxpayers to resolve those issues. In parallel, an official Telegram Channel and a Google Groups email forum have been launched to disseminate authentic trade notices, notifications, circulars and guidance on GST and Central Excise; instructions for joining both digital channels are provided for taxpayers and the public.

GST on imports under FTP: IGST payable with input tax credit; Advance Authorisation exemptions limited to basic customs duty.
References to Central Excise Authority in the FTP are to be read as Jurisdictional Customs Authority; Duty Credit Scrips cannot be used for payment of IGST or GST compensation cess on imports or for CGST/SGST/IGST and GST compensation cess on domestic procurement. Advance Authorisation exemptions will not cover IGST or GST compensation cess; importers must pay IGST and may claim ITC. ARO facility is restricted to items in Schedule 4. EOUs must pay applicable GST on domestic procurements and on DTA clearances may need to repay customs exemptions; deemed export drawback and TED refunds are limited principally to basic customs duty except where Schedule 4 central excise exemptions apply.