Levy of Fees for customs document amendments establishes prescribed fees for amendment, certification and cancellation services.
Amendment to Regulation 3 prescribes fees for amendments, supplementation and cancellation of customs documents-covering import/export manifests, Shipping Bill particulars (including vessel name), port clearance and outward entry applications, short shipment notices, and cancellation requests-with separate fees for supply of certified copies of bills of entry and shipping bills (when requested prior to adjudicatory orders). The amendment exempts amendment of a prior Bill of Entry filed under the proviso to subsection (3) of section 46 of the Customs Act from fees, while other bill of entry amendments attract the prescribed fee.

Implementation of GST in Customs: revised BE/SB fields require GSTIN, IGST details and electronic reconciliation for credit flow.
Imports require BE declarations of IGST and GST Compensation Cess with notification citation and duty flags; Bill of Entry must include State Code and GSTIN/identification to designate the GST beneficiary. Electronic reconciliation between Customs EDI and GSTN will validate Port Code, BE details, aggregated IGST taxable value, IGST amount and Compensation Cess so IGST credit flows to the matched GSTIN on filing of GST returns.

Proper Officer designation under CGST assigns officers specific functions for registration and composition administration.
The notice designates specific Central Tax officers as Proper Officers for registration and composition levy provisions under the Central Goods and Services Tax Act, 2017. Assistant or Deputy Commissioners/Directors are assigned functions under subsection (5) of section 10, proviso to subsection (1) of section 27, section 30 and Rules 6, 23 and 25; Superintendents are assigned a list of other subsections and rules governing registration, transfers and related procedures. The allocation is made under clause (91) of section 2 read with section 20 of the Integrated Goods and Services Tax Act.

Implementation of GST in customs requires updated BE/SB declarations, GSTIN reporting and electronic IGST reconciliation for credit flow.
Customs declarations have been revised to operationalise IGST and GST Compensation Cess collection and reconciliation: BE fields now capture IGST levy, compensation cess, notification identifiers, duty flags and CETH status; importers must declare State Code and GSTIN/type to enable IGST credit apportionment. Electronic validation between Customs EDI and GSTN will reconcile BE/SB details (Port Code, BE/ SB numbers, taxable values and IGST/cess amounts) to permit seamless credit flow or refund, and SBs must record IGST payment status, invoice compliance and itemwise taxable value for exports.

IGST Levy and Credit Flow: importers must declare IGST notifications and GST identifiers to enable automated credit reconciliation.
Customs declarations have been revised to record IGST and GST Compensation Cess notification identifiers, duty flags and exemption types, and to require State Code and GSTIN or alternative identity in the Bill of Entry to identify the GST beneficiary. IGST valuation and collection follow customs valuation and tariff notification codes; automated credit of IGST to the nominated GSTIN depends on online reconciliation between Customs EDI and GSTN using port, BE number/date, taxable value, IGST amount and GST Compensation Cess supplied in GST returns.

Imports and exports must declare GSTIN and state code so IGST and related credits reconcile electronically with customs.
BE and SB electronic formats have been revised so imports must declare IGST and GST Compensation Cess with schedule/notification identifiers, CETH where applicable, and a GST beneficiary identifier (State Code, GSTIN type and GSTIN code). Electronic reconciliation between Customs EDI and GSTN will validate port code, BE number/date, aggregate IGST taxable value, IGST amount and GST compensation cess in GST returns to enable seamless credit flow to the GSTIN beneficiary; manual BEs at EDI locations must capture required data electronically.

IGST collection and declaration: BE/SB must record levy, GSTIN beneficiary and data for online reconciliation enabling credit flow.
Implementation of GST in Customs amends BE and SB electronic formats to record IGST and GST Compensation Cess levy or exemption, CETH applicability or "NOEXCISE", and mandatory GST beneficiary identification (State Code and GSTIN or alternate identity). New BE/SB fields (duty flags, notification numbers, exemption indicators) enable levy/exemption coding; importers and exporters must provide specified transactional and item-wise IGST taxable values and amounts to permit online ICEGATE-GSTN reconciliation for seamless credit flow or refund, with transitional rules for prior-filed BEs and specific drawback declaration codes.

GST in customs: revised shipping bill requires exporters' GSTIN and will show IGST status as NA; report issues.
Revised Shipping Bill format requires exporters to provide an identifier such as GSTIN; IGST payment will be recorded as NA where not paid. The revised SB format is effective from 28 June 2017. Importers, exporters and customs brokers must adopt the new declaration fields and report implementation difficulties to the Joint Commissioner (Systems) at the Custom House, Chennai.

Bill of Entry and Shipping Bill formats revised for GST: IGST, GSTIN, refund and credit reconciliation required.
Revised electronic Bill of Entry and Shipping Bill formats record IGST, GST Compensation Cess, CETH and GST beneficiary identification (State Code and GSTIN/alternative IDs) to enable online reconciliation between Customs EDI and GSTN for seamless input tax credit flow and export refund validation; item wise taxable value and IGST must reflect actual quantities exported, Shipping Bills must capture IGST payment status (P/LUT/NA), exporters must include specified drawback/transition declarations, and container/seal details are required for customs communication.

GST implementation requires a revised shipping bill format; trade must file using the updated format and consult the notice.
Implementation of GST requires use of a revised Shipping Bill Format effective from the transition midnight. Importers, customs brokers and trade participants must file Shipping Bills using the amended format. A separate Public Notice and a PDF on the Board's website set out detailed changes and filing instructions. Trade parties are directed to update systems and report any difficulties to the issuing office.

IGST integration in customs: revised BE/SB fields enable electronic IGST levy, identification, and online credit reconciliation.
Customs declarations are revised to implement GST: Bills of Entry must record IGST and GST Compensation Cess levy/exemption notifications, duty and exemption flags, CETH status or "NOEXCISE", and the importer's State Code and GSTIN or alternative identification to permit apportionment and seamless credit flow. Shipping Bills must capture GSTIN/type, IGST payment status, itemwise taxable values and IGST amounts tied to export invoices, specific drawback declarations during transition, and container/transport details. Electronic validation between Customs EDI and GSTN via ICEGATE is required for credit allocation and refund processing.

Shipping Bill format revised to require GSTIN and updated IGST status, affecting export declarations and electronic filing.
Revised Shipping Bill format effective 28 June 2017 requires exporters to provide additional electronic identifiers such as GSTIN; IGST payment status must be recorded as "NA" where IGST has not been paid. The new SB format is published on ICEGATE, RES providers have been notified and updated systems, and implementation difficulties should be reported to the System Manager, Customs (P) Patna.

Customs declarations now require IGST, GSTIN and invoice/item details for electronic validation of credits and export refunds.
Customs BE and SB electronic formats are revised to capture fields for levy and collection of IGST and GST Compensation Cess, declaration of CETH or NOEXCISE, and mandatory GST beneficiary identification (State Code, GSTIN type and GSTIN/ID) to enable apportionment and seamless input tax credit flow. Export Shipping Bills must declare IGST payment status, invoice/item level taxable values and IGST amounts for pro rata adjustments and GSTN validation; exporters must comply with GST invoice rules and new drawback declarations. Online reconciliation between Customs EDI and GSTN is required for credit and refund validation.

Imports and exports: BE/SB formats updated to capture IGST, GSTIN, CETH and enable online IGST credit reconciliation.
BE and SB electronic formats have been revised to record IGST, GST Compensation Cess, CETH declarations and GSTIN/State Code or alternate identity; importers must declare notification numbers and duty flags for IGST/cess, and BE data (port code, BE number/date, aggregate IGST taxable value, IGST amount, GST cess) must match GST returns for online reconciliation and seamless IGST credit flow. Shipping Bills must record GSTIN, IGST payment status, invoice/item-level taxable values and IGST paid for refund validation or proof of export under bond/LUT; transitional rules permit entering GSTIN identifiers during assessment only if previously blank.

IGST levy and credit flow: Customs declarations updated to capture IGST, GSTIN and enable electronic reconciliation for input tax credit.
Customs electronic BE and SB formats are revised to record IGST and GST Compensation Cess notifications, duty flags and exemption references; require declaration of State Code and GSTIN (or prescribed identity proof) to identify GST beneficiaries; and enable online reconciliation between Customs EDI and GSTN using BE/port details and IGST/taxable values so that IGST credit flows electronically without physical bill submission. Shipping Bill amendments mandate GSTIN, IGST payment status, item-level taxable value/IGST reconciled to exported quantities for refunds, GST-compliant invoices, drawback declaration codes for transition, and container ISO/seal data.

IGST declaration requirements updated to mandate GSTIN identifiers and electronic reconciliation for credit entitlement and refunds.
Implementation of GST necessitates revisions to Customs electronic Bill of Entry and Shipping Bill formats to enable levy and collection of IGST and GST Compensation Cess, declaration of Central Excise Tariff Head or "NOEXCISE", and mandatory identification of the GST beneficiary (State Code, GSTIN type and GSTIN/identifier). Declarations must include notification identifiers and exemption flags; electronic validation between Customs EDI and GSTN will reconcile IGST entries with GST returns to permit seamless credit flow and refund processing. Transition rules allow reassessment to input missing GSTIN identifiers only if blank.

Proper officer designation under GST Act assigns specific registration and composition functions to defined tax officers.
Assignment designates Assistant and Deputy Commissioners/Directors of Central Tax and Superintendents of Central Tax as proper officers for specified registration and composition levy functions under the Central Goods and Services Tax Act, 2017 and associated rules, and directs Principal Commissioners/Commissioners and trade associations to disseminate the notice to taxpayers, field formations and members.

Promoter sale to employees permitted within two-week period as part of Offer for Sale, subject to price/discount and disclosure.
Promoters of eligible companies may sell shares to employees within a two week period after the Offer for Sale, with the employee allotment treated as part of the OFS. Such shares may be offered at the OFS discovered price or at a discount. Promoters must disclose the number of shares offered to employees and any discount in the OFS notice to the exchange. The change is to be incorporated into prior OFS circular provisions and stock exchanges must update systems, bye laws and notify brokers.

Valuation of second hand machinery: engage specified empanelled engineers for inspection or local appraisal when overseas report is absent.
The amendment updates Para 11 and Para 12(c) to list specified empanelled agencies authorised to provide inspection/appraisement reports for valuation of second hand machinery at the Bangalore port, noting each firm's recognition validity. It further provides that if an importer fails to obtain an overseas inspection/appraisement report, the importer may have the goods inspected locally by the listed agencies, as notified under Appendix 2G of the HBoP 2015 20 and related FTP Aayat Niryat Forms.

GST in Customs helpdesk established to provide continuous procedural and technical support for trade facilitation.
Implementation of GST in Customs at JNCH sets up a 24x7 helpdesk to facilitate importers, exporters, brokers and trade members on procedural and technical matters, covering Bill of Entry issues, GSTIN identification, export invoice reporting, drawback declaration changes, container and transitory BE provisions, levy and collection of IGST and related declarations, and rate queries for IGST, CVD, compensation cess, NCCD and other cesses; support is provided by alternating officer teams, an email helpline, JNCH website resources and the national icegate helpdesk.