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Circulars
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Facility for Online Generation of Rotation Number by Shipping Line/ Agents
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Rotation Number Generation facility enables shipping lines to self-generate vessel rotation identifiers after secure ICEGATE authentication.
Registered Shipping Lines and Agents may self-generate a Rotation Number on ICEGATE by completing a web form with vessel and voyage particulars (LOCODE, IMO, voyage number, master's name, shipping line/agent codes, next port of call, expected arrival) and authenticating via a one-time password; the system issues the Rotation Number and permits secure-status checks while a public inquiry option is provided for casual trade users.
Implementation of revamped Module for Manual filing and processing of Bills of Entry/ Shipping Bills
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Manual filing of Bills of Entry must use the new electronic module, ensuring unique identification and e payment for GST compliance.
The revamped module requires that manually filed Bills of Entry and Shipping Bills in EDI locations be filed through the prescribed system so BE/SB numbers are generated for unique identification and GST verification. The ICES manual modules now electronically capture data from job entry through AC approval (assigning BE/SB numbers), capture assessment, permit e payment, record OOC/LEO, allow post clearance data entry, auto close related IGM, enable electronic EGM filing for manual SBs, and produce monitoring reports; implementation began as a pilot in Chennai and operational difficulties should be reported to the Joint Commissioner (Systems).
Customs — introduction of the Goods and Services Tax (GST) w.e.f 01.07.2017 — related changes in customs law and procedure w.e.f 01.07.2017
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IGST on imports requires GSTIN/PAN declaration and EDI GSTN reconciliation to enable IGST credit and export refund validation.
IGST and GST Compensation Cess will be levied on imports in addition to customs duties, with CVD/SAD largely ceasing; Customs Tariff amendments specify the value on which these levies apply. Revised Bill of Entry and Shipping Bill forms and updated ICES/EDI will require importers to declare GSTIN (or PAN/state code if unregistered) to enable GSTN reconciliation, IGST credit claims and automatic calculation of IGST/cess. Export validation by Customs EDI upon EGM filing will support zero rated export refunds and act as proof of export for supplies under bond/LUT.
Changes in Customs law and procedure in view of GST Roll out
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IGST on imports now requires GSTIN/PAN declaration and EDI reconciliation to secure input tax credit and refunds.
Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies.
Set-up a 'GST Facilitation Cell' under the Economic Adviser, Ministry of Corporate Affairs
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GST Facilitation Cell established to coordinate nationwide GST rollout and engage stakeholders, professional institutes, and industry associations.
Establishment of a GST Facilitation Cell under the Economic Adviser to provide operational support for the nationwide GST roll-out, maintain liaison with stakeholders, professional institutes and industry associations, and serve as the Ministry's coordination focal point; formation issued with the approval of the Secretary.
Adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017
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Adjudicating authority designation under WBGST Ordinance: specified state tax officers authorised to pass orders within their jurisdiction immediately.
The Commissioner of State Tax authorises the Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and State Tax Officer to act as adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017, empowered to pass any order or decision under the Ordinance within their respective jurisdiction, pursuant to sub section (3) of section 5 read with clause (4) of section 2 and the rules framed thereunder, with immediate effect.
Notification of Facilitation Centres
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GST Facilitation Centres notified to support compliance and administration under West Bengal State GST framework.
The Commissioner, State Tax, West Bengal, exercising powers under the West Bengal Goods and Services Tax Rules, 2017, notifies 230 named entities as Facilitation Centres for purposes of the West Bengal GST Ordinance and rules, effective 22 June 2017. The notification provides a district-wise directory of designated centres with trade names, addresses, contact numbers and e-mail addresses to serve as authorised points for taxpayer assistance and GST compliance facilitation.
Clarification to Enhanced Supervision Circular
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Enhanced supervision clarifications: voluntary proprietary account naming, depository-only pledges, and tightened margin and reporting rules.
The circular amends enhanced supervision requirements: naming of proprietary bank/demat accounts is voluntary while accounts not falling under specified client or third party categories are deemed proprietary; bank stock brokers need report only accounts used for broking; pledging of client securities is permitted only through the depository system in compliance with depository regulations; brokers must not grant further exposure when debit balances persist beyond the fifth trading day from pay in except under the prescribed margin trading facility; data upload frequency is monthly until the specified cut off and weekly thereafter; regional commodity exchanges are exempt until further notice.
Geographical jurisdiction of Pr. Chief Commissioner, Kolkata Zone consequent upon re-organisation under GST
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Geographical jurisdiction of Kolkata Zone reorganised under GST; commissionerates, divisions and ranges assigned, effective 22.06.2017.
The Trade Notice implements GST-era reorganisation of Kolkata Zone effective 22.06.2017 by specifying commissionerates, divisions, ranges, audit circles and appeal commissionerates, assigning precise territorial jurisdictions (wards, blocks, districts, mouzas, industrial areas) to each administrative unit, and directing that taxpayers within each area be placed under the control of the division/range having jurisdiction; detailed allocations are set out in Annexures A-L.
Specifying the Territorial Jurisdiction of the Chief Commissioner of Central Tax.
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Territorial jurisdiction of Chief Commissioner of Central Tax Jaipur specified; Central GST divisions and ranges defined for taxable persons.
The notice specifies the territorial jurisdiction of the Chief Commissioner of Central Tax, Jaipur and of the Principal Commissioner/Commissioner of Central Tax, Jaipur, and apportions that jurisdiction among Central GST Divisions and Ranges as detailed in Annexure I; each Division/Range shall have jurisdiction over taxable persons under Central GST within its specified area, with trade associations asked to inform concerned persons and report difficulties within ten days.
Re-organization of Central Tax in GST Regime
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Central Tax reorganisation assigns jurisdictional boundaries and commissionerate structure across 58 districts under GST.
Re-organisation establishes Central Tax, Lucknow Zone with jurisdiction over 58 districts, headed by the Principal Chief Commissioner and divided into Commissionerates (Allahabad, Varanasi, Lucknow, Kanpur, Agra), Audit Commissionerates and Appeals Commissionerates; detailed territorial allocations for Divisions, Ranges and Circles are set out in Annexures I-VII, and taxpayers are required to note and circulate these jurisdictions with a ten day channel to report difficulties.
Re-organization of the jurisdiction of Aurangabad Central Excise, Customs and Service Tax Commissionerate, Aurangabad into CENTRAL TAX, Commissionerate Aurangabad and Jurisdiction of its Divisions and Ranges effective from 22/06/2017
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Territorial jurisdiction reorganization: Aurangabad Central Tax Commissionerate redefined, divisional and range boundaries established and customs formations assigned.
Re-organisation establishes the territorial jurisdiction of Aurangabad Central Tax Commissionerate effective 22/06/2017, covering districts Aurangabad, Jalna, Hingoli, Parbhani, Nanded, Latur, Osmanabad and Beed. The area is apportioned among defined Divisions and Ranges - including Aurangabad Urban and Rural, Jalna and Nanded Divisions with urban/rural ranges and MIDC sector assignments. Customs formations (ICD Maliwada, ICD Waluj, specified SEZs and a Customs Division with four ranges) are assigned customs responsibilities including factory stuffing within the Commissionerate's territory.
Central Excise & Service Tax - Jurisdiction of Chief Commissioner of Central Excise & Service Tax, Principal Commissioner/Commissioner of Central Excise & Service Tax, Commissioner of Central Excise & Service Tax (Appeals), and Commissioner of Central Excise & Service Tax (Audit) in the State of Kerala & UT of Lakshadweep
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Central Excise & Service Tax jurisdiction changes in Kerala and Lakshadweep will reorganize commissionerates and centralise appeals and audit jurisdictions.
The Notification reorganises Central Excise & Service Tax jurisdiction in Kerala and Lakshadweep by creating three Commissionerates (Thiruvananthapuram, Kochi, Kozhikode) under the Chief Commissioner, Thiruvananthapuram Zone, assigning specific districts and Lakshadweep to each Commissionerate, detailing Division and Range-level boundaries (by towns and PIN codes), centralising appellate jurisdiction in a single Commissioner (Appeals), Kochi, and consolidating audit functions under Commissioner (Audit), Kochi with eight audit circles; headquarters locations are prescribed and Mahe is excluded from the Zone.
CGST- Jurisdiction of Chief Commissioner of Central Tax and Principal Commissioner / Commissioner / Additional Commissioner of Central Tax under the Central Goods & Services Act, 2017 and the jurisdiction of the Commissionerates in the Pune Zone including the state of Goa with effect from 22.06.2017- Notification No. 21/2017- Central Tax dated 19.06.2017
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CGST jurisdiction for Pune Zone and Goa reallocated, with PIN code jurisdictions and rules for new PINs effective 22 June 2017.
Territorial and organisational jurisdiction for Central Tax in the Pune Zone (including Goa) is reallocated effective 22 June 2017: specified Commissionerates (Pune I, Pune II, Kolhapur, Goa, Audit I Pune, Audit II Pune, Appeals I Pune, Appeals II Pune and Appeals Goa) with PIN code wise Division and Range assignments are set out in Annexure I; newly created PIN codes attach to the nearest jurisdiction or the Commissionerate with the largest share where overlap occurs; Audit and Appeals jurisdictions are separately linked to defined Commissionerates.
Participation of Category III Alternative Investment Funds (AIFs) in the commodity derivatives market
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Category III AIF participation in commodity derivatives permitted subject to client rules, concentration limits, leverage consent and disclosures.
SEBI permits Category III AIFs to participate in commodity derivatives as clients, subject to client rules, exchange position limits and SEBI instructions; exposure to any single underlying commodity must be limited by concentration controls; leverage or borrowing is permitted only with investor consent and within Board-specified limits; AIFs must disclose commodity derivatives investment in the private placement memorandum, obtain consent or offer exit to dissenting existing investors, comply with applicable foreign exchange and RBI guidelines, meet SEBI reporting requirements, and adhere to the SEBI (Alternative Investment Funds) Regulations, 2012.
GST roll out and preparation thereof
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IGST on imports: GSTIN declaration and EDI reconciliation required to enable input credit and automated levy calculation.
Imported goods attract IGST and, where applicable, GST Compensation Cess in addition to customs duties; CVD and SAD cease except where Central Excise or VAT still apply. Customs Tariff amendments define the value for these levies as customs valuation plus duties, excluding IGST/cess. Modified Bills of Entry and Shipping Bills (manual and EDI) must capture GSTIN, PAN and state code to enable Customs EDI reconciliation with GSTN so GST-registered importers can claim IGST credit and exporters can obtain IGST refunds upon Customs validation.
Manual filing and processing of bills of entry
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Manual filing of bills of entry restricted; ICES1.5 now mandates system-generated BE numbers, online duty payment and electronic processing.
Manual filing of bills of entry is limited to exceptional cases with prior Commissioner authorization; ICES 1.5 will capture specified BE data, assign a Job Number, match IGM/cargo where applicable and generate a running system Bill of Entry number. The AC/DC (Import) records reasons for manual BE, concurs to generate the BE number, enters assessed duty and licence information, and challans are generated for payment via ICEGATE e payment only. OOC and remaining examination details are recorded in ICES and manual BE copies must be preserved for verification.
Central Registration Unit
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Registration jurisdiction designated for Central Registration Unit to cover entire state for GST registration effective immediately.
Designated officers of the Central Registration Unit - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax - are empowered to exercise state-wide jurisdiction for registration under the West Bengal Goods and Services Tax Ordinance, 2017, with the designation effective from the day after issue of the order.
Delegation of powers by the Commissioner
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Delegation of powers under GST enables specified officers to administer registration, amendment, cancellation and revocation processes within jurisdiction.
Delegation under the West Bengal Goods and Services Tax Ordinance, 2017 vests specified officers (Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer) with authority, within their jurisdiction, over composition levy, registration procedure, extension of casual/non-resident registration validity, amendment applications, cancellation (including retrospective) and revocation of cancellation as per the listed sections of the Ordinance.
Jurisdiction of Officers in Charges
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Jurisdiction of officers: specified tax officers to exercise charge-specific jurisdiction under the Ordinance, effective imminently.
The Commissioner, exercising powers under the GST ordinance, specifies that the Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer posted in Charges shall exercise the jurisdiction of their respective Charges, and that this administrative allocation takes effect from the stated commencement date.

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