Member inspection policy mandates targeted risk based and periodic inspections with coordinated oversight between exchanges and clearing corporations.
Policy requires mandatory inspections of members showing high risk indicators-such as repeated fund or margin disablements, significant reporting breaches, elevated investor complaints, or adverse internal audit findings-irrespective of prior inspection timing; mandates clearing activity oversight by Clearing Corporations, allows joint inspections, requires exchanges to adopt risk based selection policies, continuously reassess member risks, share inspection outcomes across exchanges for multi member brokers, and refer repetitive or serious violations to the regulator.

GST registration requirement: exporters must provide GSTN and LoFSP intimation with verification report for stuffing permissions.
Exporters applying for or holding Factory Stuffing Permission or Self Sealing Permission must submit their GSTN and a copy of the intimation of LoFSP to the Customs Commissionerate under whose jurisdiction their factory or warehouse has been transferred; existing FSP holders must also furnish the verification report. Other conditions remain unchanged and existing Central Excise examination reports will be accepted during the GST transition.

Acceptance of late charges round-the-clock: permits post-hours payment with prescribed payment methods and deposit safeguards.
Authorisation for round the clock acceptance of specified amendment fees and late charges at the NCH Control Room, with acceptance subject to payment mode restrictions (normally cheque/DD/pay order; limited cash per transaction). The Control Room must enter prescribed details in a register, issue acknowledgement and hand over all payment documents and amounts to the cash section before midnight of the next working day. The cash section shall account for and deposit payments into government accounts on the day of receipt and pursue remedial action if cheques do not realise.

Integrated Goods and Services Tax on imports alters customs tax composition and enables zero rated export refund pathways.
IGST and GST Compensation Cess replace specified additional duties at import while Basic Customs Duty and other specified duties remain; IGST and compensation cess apply to imports or bills of entry filed on or after commencement, with valuation rules including assessable value and specified customs duties. Importers must quote GSTIN in Bills of Entry, use amended Bill/Shipping Bill formats capturing IGST and cess details, and rely on Customs EDI GSTN integration to validate entitlement to input tax credit and refunds. Exports are zero rated supplies with options to claim refund of unutilised ITC under bond/LUT or refund of IGST paid, and existing drawback provisions continue with transition rules to prevent double benefit.

Concessional import duty rules: 2017 regulations shift implementation to Customs while Excise officers continue interim functions.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 rules and take effect from 1 July 2017; administrative implementation is to shift from Central Excise to Customs officers, but pending formal jurisdictional notifications the duties allocated to Customs officers by the new Rules will continue to be performed by officers of the jurisdictional Central Excise commissionerates, who are legally empowered as officers of Customs under the Customs Act, 1962.

Duty drawback jurisdiction shifted to the DTA unit's customs commissionerate; local customs to process claims and fix brand rates.
Administration of duty drawback for supplies from DTA units to SEZ units or developers is reallocated so that drawback claims accompanied by a disclaimer shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; that office will also handle brand rate fixation where required. Pending claims with Central Excise formations must be transferred to the corresponding Customs jurisdiction with careful coordination, and designated Central Excise officers will continue to discharge Customs functions until Customs commissionerates replace existing formations.

Brand rate fixation under drawback rules adjusted for GST transition; customs commissionerates now handle jurisdiction and claim conditions clarified.
Brand rate fixation under the Drawback Rules is restructured for the GST regime: during a three month transition exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST credit or refund and barring carry forward of Cenvat credit; exporters must submit prescribed declarations. Responsibility for Brand rate work shifts to the Customs Commissionerate with jurisdiction over the place of export, with pending Central Excise applications transferred to Customs formations; Central Excise Commissionerates will continue tasks until Customs jurisdictions are notified.

Duty Drawback transition rules allow legacy composite AIR claims during GST rollout while restricting input tax credit usage.
A transitional arrangement permits exporters to claim existing composite All Industry Rates and Brand rates during the GST rollout subject to prescribed declarations and conditions that prohibit simultaneous availing of CGST/IGST input tax credit, claiming IGST refund, or carrying forward Cenvat credit; exporters may alternatively claim only the Customs component of AIRs and avail GST credits or refunds. Administrative duties for fixation of Brand rates and supplementary drawback claims are transferred to Customs formations, with Central Excise formations to continue discharging Customs functions until new Customs Commissionerates are notified.

Drawback of integrated tax and compensation cess now allowed on re-export, subject to a GST officer's no-credit-or-refund certificate.
Drawback now covers integrated tax and compensation cess paid on imported goods upon re-export, effected by amending the Re-export Rules to include refund of duties, taxes or cesses under the Customs Tariff Act. Sanction of drawback is subject to obtaining a certificate from the relevant GST officer confirming that no input tax credit or refund of integrated tax or compensation cess has been availed or claimed for the re-exported goods; all other drawback procedures remain unchanged.

GST rollout: approvals for compounding, enforcement, refunds, IGST rules, high-sea sales guidance, and 5% fertilizer rate.
The Council approved amended Minutes and multiple Rule and Form changes for GST rollout: deferred TDS/TCS commencement, uniform 18% on IT software, supplier/aggregator taxation for certain guest houses, Rule 96 amendment allowing export under bond/LOU with electronic customs-GST portal interfaces for refunds, standardized compounding and enforcement procedures including provisional release on bond/security, adoption of CGST Rules as IGST Rules effective 22 June 2017, deemed 10% CIF valuation for certain freight IGST, amendment to Rule 117(1) to limit transitional credit to eligible duties and taxes, clarification that high-sea sales value-addition is includible for IGST at import, inclusion of fertilizers in 5% rate, and Chair authorization to classify exclusive tractor parts at 18%.

Vijaydurg Port launches ICES 1.5 for electronic filing and automated processing of import/export customs declarations.
ICES 1.5 is launched at Vijaydurg Port to enable electronic filing and automated processing of Bills of Entry and Shipping Bills. It requires pre filing registration of IE Codes, licences, bonds and agent details in ICES/ICEGATE, prescribes standardized currency, unit and port codes, and allows filing via service centre or remote EDI with digital signatures. The system automates valuation, duty computation, appraisal workflows, concurrent audit, TR 6/e payment, RMS risk based routing, and centralised licence/scrip and bond ledger management for exemptions and debits.

Indian Customs EDI (ICES 1.5) launched at Redi Port: mandatory electronic filing, automated assessment, RMS and centralized bond/license ledgers.
ICES 1.5 at Redi Port mandates electronic filing and automated processing of Bills of Entry and Shipping Bills via ICES/ICEGATE, requiring stakeholder registration (IE Code, Customs Brokers, shipping agents, DGFT licences, bank accounts) and adherence to standardized codes. The system effects self assessment on B/E number generation, automated valuation and duty computation from maintained directories, workflow routing to Appraising Groups, electronic queries, RMS facilitation for risk based clearance, and centralized handling of DEPB/licenses and a Bond Management System for registration, debits, re credits and audit. Service centre charges, remote filing procedures with digital signatures, amendment, re assessment and export workflows including LEO and drawback processing are prescribed.

MEIS benefit extension for onion exports preserves previously notified export incentive applicability under the foreign trade policy.
Extends the Merchandise Exports from India Scheme (MEIS) incentive for exports of Onions Fresh or Chilled under the specified tariff classification, maintaining the previously notified FOB-based incentive rate, and continuing MEIS coverage for shipments effected during the extended period under the authority of the foreign trade policy as reflected in earlier public notices.

e-waybill system under GST: online generation and officer-verified issuance for registered and unregistered consignors.
The Circular mandates an electronic e-waybill system under the West Bengal GST framework effective 1 July 2017, distinguishing procedures for GST-registered and unregistered persons. Registered persons follow a two-step process-bulk Waybill Key Number generation and subsequent waybill creation using uploaded invoice XML and transporter/consignment particulars-while unregistered persons submit an application with PAN and supporting invoices for officer verification before being issued a Waybill Key for generation. Reprint, cancellation and transhipment procedures align with existing WBVAT practices.

Customs EDI system rollout enables electronic filing and automated assessment of import and export declarations at Nagpur airport.
ICES 1.5 at Air Cargo Complex Nagpur implements electronic filing and automated processing of Bills of Entry and Shipping Bills: importers, exporters, customs brokers and shipping agents must register IE/IEC codes, brokers, licences and bank details; use specified currency, unit, country and port codes; and may file remotely via ICEGATE with digital signatures. The system self assesses when a BE number is generated, validates directories, computes assessable value and duty, allocates cases to appraising groups, enforces RMS and bond/licence debit ledgers, automates DEPB/TRA and export promotion licence handling, and prescribes workflows for examination, amendments, payment (including e payment) and out of charge.

Jurisdiction of Chief Commissioner Central Tax Guwahati updated under GST, listing commissionerates, appeal and audit jurisdictions.
Notification delineates the jurisdiction of the Chief Commissioner, Central Tax, Guwahati under GST by allocating territorial responsibilities for Guwahati and other North-Eastern commissionerates, and by designating appellate and audit commissionerates with division-, range- and circle-level mappings; detailed boundaries appear in annexures and the arrangement is effective from the 22nd day of June, 2017.

GST commissionerate jurisdiction updated with addresses and contact points for audit circles, enabling immediate operational commencement.
The notice fixes the territorial jurisdiction, office locations, officer designations and contact points for the GST (Audit) Commissionerate Gurugram, listing headquarters addresses in Gurugram and Faridabad, assigning Assistant/Deputy Commissioners to Circles and Groups, specifying the divisional areas each will serve, and designating a GST Nodal Officer at the GST Seva Kendra; the arrangements take effect immediately and trade associations are requested to publicize them.

GST coordination helpdesk to provide round the clock procedural and technical support for GST implementation in customs.
Establishment of the GST Suvidha Kendra at ACC, Sahar, Mumbai to provide round the clock procedural and technical support for GST implementation in customs; specific officers and the Admin Incharge of ACC are designated to staff the helpdesk, and its remit includes Sevottam, Post Clearance Audit, Taxpayer Service, RTI, Transhipment of Cargo, Special Additional Duty, Bond & Bank Guarantees, and miscellaneous matters.

Manual filing of bills of entry requires Commissioner permission and is processed through ICES 1.5 with electronic challan payment.
Manual bills of entry are allowed only in exceptional cases with Commissioner permission and are processed using ICES 1.5 amendments. After permission, Appraiser/Group enters specified identifiers and transactional data in MBE role; a Job Number is assigned and linked to IGM where applicable. The Group AC/DC records reasons and approval reference, generates a six-digit running BE number, and after paper assessment enters assessed duty and licences in ICES1.5. Duty challans are generated electronically and paid via ICEGATE; manual challans are disallowed. OOC is recorded in SUP role and remaining details entered in MBE role; copies must be preserved and entries randomly verified.

GST implementation helpdesk for customs provides 24x7 support to trade for procedural and technical queries.
A 24x7 helpdesk at Air Cargo Complex, Sahar is instituted to facilitate GST roll-out in customs, addressing Bill of Entry issues, Shipping Bill and GSTIN identification, export invoice and drawback declaration changes, IGST levy and collection and CETH declarations, and queries on IGST, CVD, Compensation Cess, NCCD and other cesses. Designated officers with direct contact numbers are assigned for continuous procedural and technical support; ICEGATE toll-free and email support are also available 24x7.