GST implementation in Customs: round the clock helpdesk established to resolve procedural and technical trade issues.
A round the clock helpdesk at New Custom House, Mumbai Zone I is established to facilitate GST implementation in Customs by addressing procedural and technical issues including Bills of Entry, Shipping Bill and GSTIN identification, export invoice terms, drawback declarations, container/transitory provisions, levy and collection of IGST and related cess matters; two alternating teams of officers will provide continuous support and updated information is available on the Mumbai Customs Zone 1 website and via ICEGATE helpdesk channels.

GSTIN recording requirement ensures customs-GSTN reconciliation for import/export IGST credit and refund at non EDI sites.
Non EDI customs sites must capture BE/SB details for GSTN cross validation: use a site specific three digit series within six digit BE/SB numbers, record GSTIN or valid provisional ID and Census based state code, and use an offline data capture utility (until widely available, follow interim manual measures) so ICES can validate IGST credit/refund claims with GSTN. Export invoices must bear the GST invoice endorsement and IGST refund or export proof will be processed only after EGM number and date confirm completion.

Legacy LTU adjudication: pending Central Excise and Service Tax notices to be handled by jurisdictional GST commissionerates.
Winding up of LTUs on GST roll out requires transfer of legacy files to jurisdictional CGST/ Central Excise Commissionerates with monitoring committees and prescribed annexures. Pending Central Excise and Service Tax SCNs will be adjudicated by re organised jurisdictional Commissionerates; where notices cover multiple units or centralised registrations, a re organised Commissionerate may be appointed as common adjudicating authority. Future SCNs will treat each unit as an individual assessee. Audit functions and legal cases are to be transferred to territorial audit and Commissionerates, with a coordinating Large Business Unit to ensure continuity.

Permanent IEC Numbering Revised: alpha numeric IECs now apply to exempt importer/exporter categories, effective implementation follows.
Revised alpha numeric permanent IEC numbers are prescribed for specified exempt importer/exporter categories under paragraph 2.07(b) of the Handbook of Procedure (2015-20), to be used by non commercial PSUs and the listed categories (central and state ministries/agencies, diplomatic personnel and UNO officials, baggage claimants, personal/charitable importers, cross border trade with Nepal/Myanmar/Bhutan, ATA carnet exhibitors, Director National Blood Group, and Reserve Bank authorised non commercial entities); the migration to alpha numeric IECs is effective 1 July 2017.

Tax Deducted at Source under GST: state STDS/TCS suspended until GST TDS provisions are made operative.
Effective 01/07/2017, no STDS/TCS deductions under the WBVAT Act, 2003 shall be made on bills submitted on or after that date, and no TDS under GST shall be deducted until the GST TDS provisions are made operative. Deductions of STDS/TCS made before 01/07/2017 retain statutory obligations: payment of deducted amounts, filing of online scrolls, and issuance of prescribed TDS/TCS certificates must be completed in accordance with the Act.

Proper officer designation for GST registration and composition levy clarifies administrative responsibility and function allocation.
The Board assigns designated Central Tax officers as proper officers to administer specific sections and rules on registration and composition levy under the GST framework, mapping Assistant/Deputy Commissioners and Assistant/Deputy Directors to one set of subsections and rules and Superintendents to another, and directs that this allocation be communicated to trade and industry.

Proper officer designation assigns registration and composition functions to designated tax officers under GST rules.
The Board assigns proper officer functions for registration and composition matters: the Assistant or Deputy Commissioner of Central Tax is responsible for specified provisions including sub section (5) of section 10, the proviso to sub section (1) of section 27, section 30 and Rules 6, 23 and 25; the Superintendent of Central Tax is assigned duties under sub section (8) of section 25, sections 28 and 29, and Rules 9, 10, 12, 16, 17, 19, 22 and 24. Trade associations are asked to publicise these designations.

IGST on imports requires GSTIN or PAN on customs filings to enable credit reconciliation with GST returns.
The Notification imposes IGST and applicable Compensation Cess on imports collected on customs valuation, ceases general CVD/SAD where replaced by the GST regime, and updates Customs forms and ICES to apply new levies. Importers must declare GSTIN on Bills of Entry to enable IGST credit reconciliation with GST returns; non registered importers must declare PAN and State Code. Courier filings must likewise quote GSTIN or PAN. Exports are zero rated with input credit entitlement, and both EDI and manual locations must electronically capture data for IGST refund and credit validation.

NRI participation in exchange traded currency derivatives permitted to hedge rupee exposures, subject to designated bank monitoring and position limits.
NRIs may trade in ETCD to hedge currency risk on permissible rupee investments and NRE balances, subject to RBI Circular No. 30 and conditions in this circular; they must designate an Authorised Dealer Category I bank (also a clearing member) for monitoring and reporting combined OTC and ETCD positions, and exchanges/clearing corporations must provide transaction details to that bank. The circular sets position limits for specified INR currency pairs, modifies prior SEBI guidance to allow participation consistent with FEMA provisions, and directs exchanges to implement systems, amend rules, notify brokers, and report implementation.

GST implementation mandates customs field offices serve as service centres to assist taxpayer migration, registration and return filing.
Customs field offices must implement preparatory and facilitation measures for GST implementation: designate the rollout as GST Day, remain open to ensure staff availability, operate as GST Seva Kendras to guide and assist taxpayers with migration, registration and return filing, report difficulties to the Principal Commissioner, and treat these directions as a standing order for officers and staff.

GST Suvidha Kendra provides stakeholder assistance at Air Cargo Complex with designated officials and contact support.
A GST Suvidha Kendra has been established at the Air Cargo Complex, NSCBI Airport, Kolkata to assist importers, exporters, trade members and customs brokers with matters arising from GST implementation. Operational responsibility is assigned to the Appraiser, Appraising General Unit and the Superintendent, EDI at the Air Cargo Complex, and specific telephone and email contacts are provided to enable stakeholder access and support.

Indian Customs EDI system at Vadinar: electronic filing, mandatory registrations, automated assessment and RMS based clearance.
ICES 1.5 at VADINAR requires electronic filing via ICEGATE or service centres, mandatory registration of IE Codes, brokers, licenses and bank details, standardized code usage, centralized bond and license ledgers, automated valuation and duty computation, RMS based facilitation, defined appraisal/examination workflows (first/second check, audit, reassessment), and integrated DEPB/license handling with prescribed procedures for amendments, payments and out of charge.

IGST implementation: Customs declarations must record IGST, compensation cess and GSTIN to enable electronic credit flow.
Bills of Entry must capture levy and exemption details for IGST and GST Compensation Cess (including notification numbers, schedule serials and duty/exemption flags) and declare CETH or "NOEXCISE" as applicable. Importers must declare State Code and GSTIN or other prescribed identity to enable electronic reconciliation and seamless credit flow; credits depend on matching identifiers with GSTN and use of the same identifier in GST returns. Shipping Bills are amended to record GSTIN, IGST payment status, itemwise taxable value and IGST paid for export refund validation.

IGST declaration required in customs filings; GSTIN and state code mandatory to enable electronic credit reconciliation.
Implementation of GST in customs amends BE and SB electronic formats to operationalise levy and collection of IGST and GST Compensation Cess as additional customs duties, require declaration of CETH or "NOEXCISE", and mandate State Code and GSTIN/identification in BE and SB to enable allocation of IGST benefits and electronic credit flow. Shipping Bills must record IGST payment status, itemwise taxable value and IGST actually paid with proportional adjustments for short shipments. New drawback declarations (DBK001/DBK002/DBK003), container data and system validations for online reconciliation between customs and GSTN are instituted; transitional rules limit modification of GSTIN identifiers.

IGST declaration changes require new BE/SB fields and GSTIN identification to enable electronic credit reconciliation and refunds.
Implementation of GST amends BE and SB electronic formats to record IGST and GST Compensation Cess as additional customs duties with specific notification/serial identifiers and flags; require CETH declaration or "NOEXCISE"; mandate State Code and GSTIN or alternative identity for GST beneficiary identification; enable seamless credit flow via online reconciliation between Customs EDI and GSTN by reporting BE/SB and IGST summary data in GST returns; and modify SB provisions for zero-rating, IGST payment status, prorated taxable value matching, export invoice compliance, drawback certifications and certain container/seal details, with transitional rules for prior filings.

Abolition of mate receipt: containerised exports no longer require mate receipt while non-containerised exports retain the practice.
Abolition of the Mate's receipt requirement for containerised export cargo is directed because automation and electronic message exchange and EGM-linked drawback procedures have made the manual document redundant; Customs Houses should not insist on Mate's receipts for containerised shipments, while the practice continues for non-containerised cargo such as bulk exports.

IGST on imports prompts updated customs forms and validation requirements, affecting refunds and import credit availability.
Customs will levy IGST and applicable Compensation Cess on imports; export refunds require shipping bills with GST invoices and export general manifests. EDI systems and Bill of Entry/Shipping Bill formats are updated to capture data for GSTN validation, and manual filing procedures are adapted to electronically record essential validation data. Trade and Customs readiness is stressed, with an Advisory available online and an invitation to report implementation difficulties to the Additional Commissioner (Export).

IGST on imports will be levied, with export refunds conditioned on shipping bill, GST invoice and export manifest.
Customs will levy IGST and applicable compensation cess on imports and has revised Bill of Entry and Shipping Bill forms plus the EDI system to capture data required for GSTN validation of import credit. Export refund eligibility is conditioned on a shipping bill accompanied by the GST invoice and the export general manifest. Manual filing procedures will electronically capture basic data for GSTN validation. An advisory detailing these changes is available to trade and stakeholders, and implementation difficulties should be reported to the Additional Commissioner of Customs at the Air Cargo Complex.

Mandatory GST registration for government departments making taxable supplies; departments deducting tax must obtain registration and comply.
Departments undertaking transactions that amount to taxable supplies (except activities specifically excluded under section 7(2)(b)) must obtain GST registration; those required to deduct tax at source under section 51 are compulsorily registrable under sections 22 and 24 and the Union Territory Act applies Central Act provisions mutatis mutandis. Departments registered under prior VAT or service tax laws must complete GST migration and obtain provisional IDs to comply with registration and withholding obligations.

Entry Inward processing ensures automatic regularization of advance and prior bills of entry, with mandatory reporting of failures.
The ICES process grants Entry Inward after IGM filing and specified approval steps, and is designed to automatically regularize advance and prior bills of entry once all system processes complete; automatic regularization fails where IGM and BE particulars mismatch or entry inward is not properly completed, and boarding officers must allow completion and report failures to AC/DC EDI for immediate escalation.