Integrated Goods and Services Tax on imports and exports requires revised customs forms and electronic GSTN reconciliation for credits and refunds.
Imported goods will attract IGST and, where applicable, compensation cess in addition to customs duties; valuation for these levies aggregates customs value and customs duties but excludes IGST and compensation cess. Bills of Entry and Shipping Bills have been revised to capture GSTIN, PAN, IEC and related invoice details to enable electronic reconciliation between Customs EDI and the GSTN for validation of IGST credit on imports and IGST refund or proof of export on shipments. EDI-GSTN cross validation will support credit/refund processing and declarations for non EDI/manual filings must capture data electronically.

IGST Levy and GST beneficiary identification required for imports/exports; online reconciliation enables seamless credit flow.
Implementation of GST requires BE and SB electronic-format changes to record levy and exemption of IGST and GST Compensation Cess, declaration of CETH or "NOEXCISE," and mandatory capture of State Code and GSTIN or alternative identity to identify the GST beneficiary. Customs EDI and GSTN will perform online reconciliation so importers/exporters must report BE/SB identifiers, item-level taxable values and IGST amounts in GST returns for validation to enable seamless credit or refunds. Shipping Bills must also record IGST payment status, export-compliant invoice details, new drawback declarations, and required container information.

IGST Levy and Declaration: revised customs declarations mandate notification quoting and GSTIN identification for automated credit reconciliation.
Implementation of GST in Customs revises electronic Bill of Entry and Shipping Bill formats to require notification-based quoting of IGST and GST Compensation Cess rates, new duty and exemption flags, CETH/NOEXCISE declarations, and mandatory GSTIN/State Code identification to enable online reconciliation between Customs EDI and GSTN for seamless IGST credit flow and refund validation.

Composition levy intimation period extended to permit filing of FORM CMP-01 under Rule 3 authority, easing compliance deadlines.
The period for filing intimation for composition levy in FORM NO. CMP-01 is extended to 16th August, 2017 under the powers conferred by sub-rule (1) of Rule 3 of the Goods and Services Tax Rules, 2017.

Proper officer designation for GST registration and composition levy assigned to specified tax officers under CGST rules.
The Board designates specific officer ranks as proper officers for registration and composition levy under the CGST Act and rules: Assistant/Deputy Commissioners and Assistant/Deputy Directors are allocated duties including section 10(5), proviso to section 27(1), section 30 and Rules 6, 23, 25; Superintendents are allocated duties including section 25(8), sections 28-29 and Rules 9, 10, 12, 16, 17, 19, 22, 24. The circular also directs issuance of trade notices and reporting of implementation difficulties to the Board.

Imports and exports now require IGST and compensation cess; GSTIN/PAN must be declared on customs forms for credit and refunds.
From 01.07.2017 imported goods attract IGST and GST compensation cess in addition to customs duties; valuation for these levies aggregates customs value and duties. Bills of Entry and Shipping Bills (manual and EDI) are revised to capture GSTIN, PAN and state code; importers must declare GSTIN to claim IGST credit, non registered importers must declare PAN. Shipping Bills must record item wise taxable value and IGST so Customs EDI can validate exports for refund and proof under bond or LUT; Customs EDI will reconcile IGST paid with GST returns.

Manual filing of bills of entry now mandates system job numbers and electronic challans for duty payment via the e payment portal.
Permission for manual filing at EDI locations is limited to exceptional cases authorised by the Principal Commissioner; basic BE details must be entered in ICES 1.5 to obtain a system job number, matched with cargo details, approved by Assistant/Deputy Commissioner who records reasons and file reference, and then assigned a system-generated running Bill of Entry number. Paper assessment proceeds quoting that number; duty and licence entries are entered in ICES 1.5, and a system-generated electronic challan (paid via the e-payment portal) is mandatory as manual challans are disallowed.

Transitional Input Tax Credit: dealers must claim admissible credits through prescribed TRAN 1 procedures within the statutory claim period.
Transitional relief under sections 139-142 permits eligible taxpayers to claim CCF, CENVAT credit on capital goods, and credit for tax paid on unsold stocks by filing Form GST TRAN-1 within the prescribed period. Entitlement requires admissibility under GST, filing of prior returns, and supporting tax invoices or purchase documents; where invoices are absent, fixed percentage credits apply. Specific TRAN-1 statements and TRAN-2 monthly statements must detail stocks, invoices, CST-related adjustments, and job-work or post-appointed-day receipt conditions.

GST Call Centre operational weekdays to handle GST queries; dedicated phone line and email for responses.
A dedicated GST Call Centre is established to handle GST queries, operational from the stated start date on weekdays during specified business hours. Shri C. M. Ram, Foreign Trade Development Officer, is in charge and a dedicated telephone number is provided. A separate e mail ID is activated for GST queries, and e mail responses will be managed by the GST Facilitation Cell constituted as per the earlier Trade Notice.

Creation of GST Commissionerate establishes jurisdiction and headquarters for Jammu & Kashmir, defining divisions, ranges and temporary offices.
Creation of a GST Commissionerate for Jammu & Kashmir locates its headquarters at O. B.-32, Rail Head Complex, Jammu and fixes its territorial jurisdiction as the physical boundary of the State under the Chandigarh Zone. The Commissionerate is organized into four divisions-Jammu I, Jammu II, Samba and Srinagar-with multiple ranges each assigned specific office locations (some temporary) and clearly demarcated local jurisdictions. The notice withdraws earlier related trade notices, requires trade associations to publicize the changes, and takes effect from 22/06/2017.

GST jurisdiction reorganization establishes new commissionerate divisions and ranges, defining territorial jurisdictions and superseding prior trade notices.
Creation and organisation of a Goods and Service Tax commissionerate for Bhavnagar is announced, with specified office addresses and contact details, and detailed allocation of territorial jurisdiction across divisions and ranges covering Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar, Gir Somnath and Botad districts. The arrangements take effect upon implementation of the referenced Board notification and will supersede earlier trade notices; trade bodies are requested to publicize the notice.

IGST on imports requires declaration of GSTIN or PAN and EDI validation for input tax credit claims.
Integrated goods and services tax and compensation cess will be levied on imports in addition to customs duties, with valuation rules requiring inclusion of customs duties for calculating IGST and cess. Bills of Entry and Shipping Bills have been modified to capture GSTIN, PAN and state code so Customs EDI can validate IGST credit claims and export refund claims against GSTN returns; importers claiming IGST credit must declare GSTIN or, if unregistered, PAN and state code.

Date correction for GST-related customs advisory amends prior notice date, informing importers, brokers and trade.
Correction of the publication date in a Customs advisory on the GST roll out: the corrigendum instructs importers, customs brokers and trade members to note that the previously issued Public Notice contained an erroneous date and that the correct date should be read as the intended issuance date; issued by the Customs Preventive Commissionerate and signed by the Additional Commissioner.

IGST on imports: imported goods attract IGST and compensation cess and GSTIN must be declared for credit reconciliation.
Imported goods shall attract Integrated Goods and Services Tax and GST compensation cess in addition to customs duties; the taxable base for these import levies is the aggregate of customs valuation and applicable customs duties excluding IGST and cess. Bill of Entry and Shipping Bill forms and EDI systems have been amended to require GSTIN for registered persons and PAN/state code for non-registered importers, enabling electronic reconciliation with GST returns and automated calculation of levy and refunds.

Income-tax scrutiny notices will use revised formats and e-proceeding for electronic conduct of assessments nationwide.
All scrutiny notices under section 143(2) are to be issued only in the revised formats integrating the Department's E-Proceeding facility; the Systems Directorate will update the ITBA module to enable electronic service of communications and electronic receipt of assessees' responses via their e-Filing accounts, with provision for e-mail or manual proceedings where an e-Filing account is not yet created and specified exceptions for manual handling.

Composition tax option under GST enables eligible suppliers to register and elect simplified tax payment and compliance.
The MGST Rules establish procedures for taxpayer registration and provide an option to pay tax under the composition scheme. Rules 3-7 define eligibility, selection modalities and administrative mechanics for electing composition; suppliers meeting the Act and Rules' conditions may opt for composition and thereafter follow the simplified payment and compliance regimen. Stakeholders should consult published rules and notifications for procedural details.

Territorial jurisdiction of GST authorities notified; Meerut zone formations effective immediately and stakeholders must note jurisdictions.
Notification designates the Meerut Customs & Central Tax Zone headed by the Chief Commissioner, lists constituent Commissionerates and associated Audit and Appeals units, and states that Commissionerate, Division, Range and Circle jurisdictions are set out in annexures; the notice is effective immediately and requires taxpayers and trade associations in Uttar Pradesh and Uttarakhand to note and circulate the revised territorial jurisdictions for GST and legacy matters.

GST territorial jurisdiction: new Ludhiana Commissionerate established assigning assessees to specified divisions and ranges.
Creation of a GST Commissionerate at Ludhiana (headquarters at F Block, Rishi Nagar) under the Chandigarh Zone, with detailed territorial jurisdiction across specified Punjab districts. The notice designates multiple GST Divisions and their office addresses and defines, by division and range, precise geographic boundaries (tehsils, sectors, roads, canals and municipal limits) for allocation of assessees. It is effective 22 June 2017, withdraws earlier reorganisation trade notices, and extends Divisional jurisdiction to remaining Central Excise and Service Tax units for legacy issues.

Creation of Puducherry Central Tax Commissionerate reorganises GST jurisdictions and assigns audit and appeals functions accordingly.
Creation of the Puducherry Central Tax Commissionerate establishes a GST administrative formation covering the Union Territory of Puducherry, including Karaikal, Mahe and Yanam, organised into Divisions and Ranges whose territorial jurisdictions are specified; it will also attend to Central Excise and Service Tax matters for the revised jurisdiction. The reorganisation transfers Cuddalore and Villupuram Divisions to other Commissionerates and incorporates the Karaikal Division (with three Karaikal Ranges and Mahe and Yanam Ranges) into Puducherry. Audit-I Chennai and Appeals-I Chennai will handle audit and appeals functions for this Commissionerate.

IGST on imports and export validation: new GSTIN/PAN declarations enable credit reconciliation and refund validation.
From 01.07.2017 imported goods attract IGST and applicable GST compensation cess in addition to customs duties; Customs Tariff amendments prescribe aggregation rules for calculating IGST and cess. Bills of Entry and Shipping Bills (EDI and manual) are revised to capture GSTIN, PAN, state code, itemwise taxable value and IGST to enable reconciliation with GSTN. Customs EDI will publish IGST and cess on each Bill of Entry to permit importers to claim credit; exporters must declare GSTIN and export invoice details for Customs validation to support refund claims or proof of zero-rated supplies.