Exemption from sample drawal for AEO holders streamlines drawback grant, subject to exceptions on specific information or intelligence.
AEO Tier-I holders are exempted from routine drawal of physical samples for grant of export drawback, consistent with earlier exemptions for Tier-II and Tier-III AEOs, while retaining the exception that samples may be drawn when specific information or intelligence warrants verification.

Import and export manifests must be submitted; manual filing allowed at non-EDI locations, statutory penalties apply.
Section 30 requires the person-in-charge to submit an Import Manifest/Report electronically prior to arrival for vessels/aircraft and within 12 hours for vehicles, with penalties for failure; Sections 41 and 42(2)(b) require electronic submission of Export Manifest/Report before departure and bar departure without it. The Commissioner permits manual submission of Import and Export Manifest/Reports at non-EDI locations under the provisos to Sections 30 and 41. Car passes do not substitute for statutory manifest/report obligations. Prescribed forms are those under the Import Report (Form) Regulations, 1976 and Export Report (Form) Regulations, 1976.

Rotation Number Generation facility: shipping lines can self-generate rotation numbers online after ICEGATE registration and OTP authentication.
Introduces online self-generation of Rotation Number by Shipping Lines/Agents via ICEGATE: registered users with digital signature complete a web-form with vessel and voyage particulars and receive a system-generated Rotation Number after authentication and OTP; casual users have inquiry access; stakeholders must register with ICEGATE and contact designated Customs officials for difficulties.

Transmission of shares by operation of law permits companies to use transmission procedure instead of issuing duplicate securities.
Where shares are transferred to the IEPF by operation of law, companies may follow the transmission procedure used for transmission of shares instead of issuing duplicate share certificates; this aligns the corporate process with the legal nature of transfers to the IEPF under the applicable rules.

Export shipments may be zero rated; approved exporters may use self-sealing with electronic seals and GST-based refund procedures.
Supplies for export are zero rated, allowing exporters to export under bond or LUT without integrated tax and claim refund of unutilized input tax credit, or to export on payment of integrated tax and claim refund; refunds under each option follow prescribed electronic procedures via the GST Common Portal and Customs, with shipping bills and export manifests triggering processing. Container stuffing and sealing have been simplified: self-sealing at approved premises is permitted subject to GST registration, prior premise approval following inspection, use of tamper-proof electronic seals with declared unique numbers, prescribed transport documents, and continued risk-based Customs examination and verification of e-seal integrity.

GST Council finalises tax rates and procedural rules for GST rollout, IT readiness, anti-profiteering and e-way bills.
The GST Council confirmed and amended prior minutes, reviewed GSTN IT preparedness and timelines, approved amended Transition and Return Rules (including deemed ITC percentages, extended filing periods, auto-populated returns, summary HSN reporting and GST Practitioner transitional provisions), finalized GST rates and concessions for numerous goods (notably exemptions, differentiated rates for textiles, footwear, machinery, gold, bidi/tendu leaves, CSD concessions), endorsed a complaint-screening and investigation framework to implement Section 171 anti-profiteering rules, and directed notification of key CGST/IGST provisions including Section 10 for Composition levy effective 19 June while deferring an all-India e-Way Bill roll-out decision.

Acceptance of late charges authorised round-the-clock with restricted payment modes and mandatory handover and accounting procedures.
The JNCH control room will accept amendment fees and late charges beyond working hours, ordinarily by cheque, demand draft or pay order, with limited cash acceptance; the duty officer must record details in a prescribed register and hand over all documents and payments to the cash section before 12 AM of the next working day. The cash section shall account for receipts, deposit them to the government account on the day of receipt, and pursue immediate action where cheques are not realised.

Declaration of valid GSTIN required in customs declarations to enable IGST credit on imports and GST refund on exports.
Declaration of a valid GSTIN in customs BE/SB is mandatory to claim IGST credit on imports or GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage. Traders must ensure GSTIN records show the correct IEC and the same PAN used for IEC registration, and amend PAN in IEC where discrepancies exist. A GSTN update window has been provided to enable IEC updation in GSTIN.

Manual processing restrictions: manual bills of entry allowed only in exceptional cases, with system job numbers and e payment integration.
Manual filing of bills of entry/shipping bills is restricted to exceptional cases and must be authorised by designated senior officers and monitored by Commissioners. Noting Sections must enter manual BE details into ICES 1.5, assign a system Job No., link IGM/cargo details, and obtain Assistant/Deputy Commissioner concurrence; the system issues a running Bill of Entry number. Duty is to be paid via a system generated challan on the ICEGATE e payment portal with automatic receipt integration. Post clearance updates, preservation of manual BE copies, random cross verification and timely data transmission to integration partners are mandated.

Declaration of GSTIN mandatory in customs documents to enable IGST credit and GST refund eligibility.
Declaration of a valid GSTIN in customs documents is mandatory from GST commencement to enable IGST credit on imports and GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage, and where PAN discrepancies exist between GST registration and IEC, amendment of PAN in IEC must be undertaken, with a special GSTN updation window provided to facilitate corrections.

Online registration for mutual funds enabled; all registration applications must be filed via the SEBI Intermediary Portal with limited physical filings.
SEBI has mandated that all mutual fund registration applications be submitted and processed through the SEBI Intermediary Portal, which provides online application, processing, in-principle approval and final registration. Specified declarations and undertakings must still be submitted in physical form for records only, without affecting online processing. Assistance contact details for the portal are provided.

Legal Entity Identifier requirement mandates LEI for OTC derivatives participants, making LEI mandatory to continue market participation.
A mandatory Legal Entity Identifier has been introduced for all participants in OTC rupee interest rate, foreign currency and credit derivatives markets; failure to obtain an LEI by the regulator's phased deadlines will render entities ineligible to participate. LEIs must be obtained from GLEIF accredited Local Operating Units, with a recognised issuer available domestically. Entities must comply with application, documentation and renewal procedures; lapsed LEIs are invalid for Trade Repository reporting. The requirement is issued under the regulator's statutory authority and applies to both current and future participants.

Import manifest amendment procedures clarified: minor amendments handled administratively and fees revised to discourage unnecessary filings.
Procedural rules distinguish major and minor amendments to the Import General Manifest (IGM): minor amendments are to be approved same day by Superintendent or Appraiser under Section 30 and processed administratively without adjudication where no fraud is involved; major amendments are to be approved by Deputy or Assistant Commissioners generally within twenty four hours with escalation for delays. A combined application form with specified supporting documents must be used by shipping lines, amendment fees are revised to a flat amount to discourage filings, and liability for penalties rests with the shipping line.

Exemption from sample drawl for drawback claims extends to Authorized Economic Operator certificate holders per CBEC guidance.
Exemption from drawl of samples for grant of drawback is extended to AEO certificate holders, pursuant to Board Circular No. 16/2017-Cus dated 29-05-2017 read with Circular No. 33/2016-Cus; stakeholders are directed to follow the cited guidance and report any difficulties to the customs department.

Valid GSTIN requirement: mandatory for IGST credit and GST refund; ensure GSTIN PAN IEC linkage is correct.
Declaration of a valid GSTIN in Customs documents (Bills of Entry and Shipping Bills) is mandatory to avail IGST credit on imports and GST refund on exports; the declared GSTIN will be validated for correct IEC/PAN linkage. Ensure GSTIN registration records the correct IEC and the same PAN as on IEC, and where PAN differs between GSTIN and IEC, amend PAN in IEC immediately so customs validation does not impede credit or refund claims.

Statement of financial transactions filing deadline extended to ease compliance for persons required to file under section 285BA.
The Central Board of Direct Taxes, exercising executive power to extend administrative deadlines, has extended the last date for furnishing the statement of financial transactions under Rule 114E(5) read with sub section (1) of section 285BA for Assessment Year 2017-18 from 31st May to 30th June 2017. The extension is granted to remove inconvenience and to facilitate ease of compliance and applies to all persons throughout India who are liable to furnish the statement.

Rotation Number Generation via ICEGATE enables shipping lines/agents to self-generate and verify vessel rotation after OTP authentication.
Registered Shipping Lines and Agents may self-generate Rotation Numbers on ICEGATE by submitting vessel and voyage particulars (Customs Location Code, IMO code, voyage number, master's name, shipping line/agent codes, next port of call, expected arrival date) and authenticating with a one-time password; the system issues the Rotation Number and permits secure status checks while a public inquiry option is available for casual trade users.

Non-retrospective application of export incentive amendments ensures prior notifications apply prospectively and claims face committee scrutiny.
The circular accepts the non-retrospective application of DGFT amendments to the Target Plus Scheme, directs that those amendments operate prospectively from their issuance, and records corresponding Customs notification changes. DGFT has set up Zonal Committees to scrutinize TPS claims, requires committee review before issuing TPS scrips for the affected year, and instructs Customs formations to allow use of scrips subject to prescribed checks and reporting of implementation difficulties.

Declaration of valid GSTIN in customs documents required to claim IGST credit and export GST refunds.
Declaration of a valid GSTIN in Customs documents is mandatory to claim IGST credit on imports and GST refund on exports; the GSTIN will be validated for correct IEC/PAN linkage and any difference between PAN in GST registration and PAN in IEC must be rectified by amending the PAN in IEC.

Exemption from sample drawal for AEO certificate holders streamlines customs drawback processing and claims.
Exemption from drawal of physical samples is extended to holders of Authorized Economic Operator (AEO) certificates for the purpose of grant of customs drawback, waiving the sample requirement where conditions in the administrative guidance are met, thereby streamlining drawback processing for certified operators.