Form reference correction: service tax return requirement amended to include Form ST 3C alongside Form ST 3.
Corrigendum substitutes the phrase "Form ST-3" with "Form ST-3 and Form ST-3C" in Order No. 1/2017 Service Tax dated 25 April 2017, thereby adding the additional form to the prescribed service tax return documents and clarifying the filing obligation under that order.

Line of Credit for Project Trident conditions Indian content, compliance with export declaration and FEMA requirements.
Exim Bank's Government-supported Line of Credit for Project Trident finances eligible exports from India with a requirement that at least 75 percent of contract value be supplied from India and up to 25 percent may be procured abroad; effective April 3, 2017, the LoC allows a terminal utilization period of 60 months after project completion, mandates Export Declaration Form filing, prohibits agency commission payable under the LoC while permitting exporter-funded or EEFC-funded commission payments after realization, and instructs AD Category I banks to inform exporters and obtain full LoC details from Exim Bank, issued under the Foreign Exchange Management Act.

Port registration: Inclusion of Hazira seaport permits exporters to access Handbook of Procedures export promotion benefits.
The Seaport at Hazira (Surat) is added to the list of sea ports as a Port of Registration in the Handbook of Procedures 2015-2020, enabling exporters using Hazira to avail export promotion benefits under Chapter Four of the Foreign Trade Policy; the port names will be alphabetised in the revised handbook.

Change of Regional Office Addresses: Appendix 1A updated to amend DGFT regional office locations and contact details.
Administrative amendment to Appendix - 1A of the Foreign Trade Policy, 2015-20 revising the office address for the Regional Office at Puducherry (S. No. 33) and amending head-of-office entries for Regional Offices at Ludhiana (S. No. 8), Ahmedabad (S. No. 17), Bangalore (S. No. 34) and Hyderabad (S. No. 37), including updated street addresses, contact numbers, email addresses and territorial jurisdiction descriptions, to be read in place of the previously recorded particulars.

Transfer of shares to IEPF Authority required by rule, via demat corporate action with prescribed formats and procedures.
Companies must transfer shares falling within the seven year dormancy completion window to the IEPF special demat account opened with NSDL by way of corporate action, providing shareholder information to NSDL in prescribed formats. NSDL will publish file formats and operational procedures to facilitate transfers and recordkeeping. NSDL will charge companies a per record transaction fee at transfer and annual custody/maintenance fees on a slab basis, which are additional to depository corporate action fees.

Signatures not required on final Bill of Entry printouts; computer-generated EDI documents suffice for customs processing.
Final printouts of Bills of Entry generated by the Customs EDI system after out-of-charge are computer generated and do not require manual endorsement by Customs officers; stakeholders are notified that signatures will not be appended and any implementation difficulties should be reported to the customs office.

Import manifest amendments require set timelines, specified documents, a revised flat fee, and shipping lines bear amendment liability.
IGM amendments are split into major and minor categories: minor amendments to be approved same day by Superintendent or Appraiser, major amendments generally within 24 hours by Deputy/Assistant Commissioner with escalation for delays; a prescribed combined application and annexed document list must be used; minor amendments are administrative without routine adjudication where no fraudulent intent exists; a flat amendment fee applies with specified exemption; only the person in charge of the conveyance or authorised delivery order issuer may request amendments and the shipping line bears liability for penalties arising from IGM amendments.

Acceptance of government securities for settlement guarantee fund contributions permits clearing members to use securities as eligible SGF collateral.
Permits clearing members to contribute Central Government Securities towards Core Settlement Guarantee Fund obligations in addition to cash and bank fixed deposits; requires clearing corporations to amend bye laws and systems, notify members, disclose on websites, and report implementation status to the regulator.

Non-resident seafarer tax liability clarified to apply to seafarers on foreign-going ships regardless of ship flag.
Corrigendum replaces the phrase "foreign ship" with "foreign going ship (with Indian flag or foreign flag)" in Circular No.13/2017 clarifying liability to income tax in India for a non-resident seafarer receiving salary in an NRE account with an Indian bank.

Import manifest amendments now processed with specified timelines, fees, documentation requirements and liability placed on the shipping line.
The notice prescribes a structured amendment regime for Import General Manifests distinguishing minor amendments (same day administrative approval by Superintendent/Appraiser, no adjudication or penalty) and major amendments (generally approved within 24 hours by Deputy/Assistant Commissioners), prescribes a combined application form with specific documentary requirements, mandates electronic requests for EDI sites, requires same day deficiency memos for incomplete filings, revises the amendment fee to a flat Rs.1000 for IGMs while exempting certain Bills of Entry, and places responsibility for filing and any adjudicated fines solely on the Shipping Line/Agent.

Extension of filing deadline for Form ST-3 due to ACES website access issues, submission date moved accordingly.
Extension of the filing deadline for the ST 3 return is ordered under sub rule (4) of rule 7 of the Service Tax Rules, 1994, postponing the due date for the October 1, 2016-March 31, 2017 period to a later date in April 2017 because assessees faced intermittent difficulties accessing the ACES portal on the original due date.

Aadhaar data protection: immediate ban on publishing Aadhaar identifiers with sensitive personal information and removal of existing disclosures.
Prohibits publication or public display of Aadhaar number and associated demographic or other personal sensitive information in contravention of the Aadhaar Act, 2016 and the Information Technology Act, 2000, directs immediate removal of any such publicly accessible content, requires dissemination of instructions to concerned personnel, and mandates submission of a compliance report to the issuing division for onward transmission to the e Governance Group.

Business income treatment for lease rent in industrial parks/SEZs affirmed where park development and scheme compliance exist.
Income from lease rent for letting out buildings or developed space with amenities in an Industrial Park/SEZ established under notified government schemes is to be treated as business income where the undertaking develops, operates or maintains the park/SEZ and complies with the scheme conditions; the Board accepts judicial rulings to this effect and directs that the Department cease filing appeals and may withdraw those already filed.

MEIS claim accuracy: exporters must disclose commission, insurance and freight and refund excess claims to avoid enforcement.
MEIS applications must state Commission, Insurance and Freight in the relevant columns rather than indicating zeros; exporters who earlier claimed MEIS including on CIF values must refund excess claims and provide file number, MEIS licence number and value details to the office to avoid action under the Foreign Trade (Development & Regulation) Act 1992.

Rate of exchange conversion updated; importers and clearing agents must follow the customs notification guidance online.
Rate of exchange conversion for foreign currency effective 7th July 2017 is prescribed by Notification No. 70/2017 Customs (N.T.) dated 29.06.2017; Public Notice No. 216/2017 circulates that notification and directs importers, clearing agents and the trading public to follow the enclosed rates and consult the CBEC website for guidance to ensure uniform application in customs valuation and duty assessment.

Export controls on dual use and non SCOMET items strengthened: licensing, recordkeeping and end use certificates now mandated.
Amendments treat certain non-SCOMET items with potential WMD/missile/military risk as subject to denial or licence analogous to SCOMET controls; exporters must apply in prescribed form and, where notified or aware of risk, export may be refused or allowed only under SCOMET-style licence. SCOMET authorisation holders must retain all application materials, correspondence, contracts, financial records, government communications and shipping documents for five years. The rules clarify multilateral regimen adherence, assign licensing jurisdiction for specified SCOMET categories, shorten IMWG consultation to thirty days, and prescribe revised End Use cum End User Certificates with non-proliferation declarations and post-shipment verification.

BIS licence requirement for gold dore imports: only applications from refineries with valid BIS licences considered.
From 1 June 2017 applications for licences or authorisations to import gold dore will be considered only where the applicant refinery holds a valid licence issued by the Bureau of Indian Standards (BIS), making possession of a current BIS licence a precondition to eligibility for grant of import authorisations.

Free Trade Agreement negotiations with EAEU seek stakeholder inputs to shape India's negotiation strategy and sectoral priorities.
Negotiations to enter into a Free Trade Agreement with the Eurasian Economic Union are likely to commence; the Department of Commerce will hold a stakeholder consultation in Mumbai to identify negotiating interests and to solicit firm-level views distinguishing offensive (market access) and defensive (import protection) concerns, with preliminary sectoral impacts identified for agriculture, pharmaceuticals, plastics, textiles, engineering, machinery and automobiles.

Indian Customs EDI at ACC Lohegaon requires electronic filing, registrations, centralised bond/license ledgers and automated duty processing.
ICES 1.5 at ACC Lohegaon mandates electronic filing and processing of Bills of Entry and Shipping Bills with required registrations (IEC, brokers, carriers, DGFT licences, bank accounts, digital signatures), codified data entry, centralised bond and licence ledgers, automated assessment workflows (appraising groups, queries, first/second checks, concurrent audit and RMS facilitation), and designated bank e payment and TR 6 challan procedures for duty payment and drawback disbursement.

Change of Custodianship: port custodianship transferred to Marine Infrastructure Developer Pvt. Ltd., prior public notice provisions otherwise unchanged.
The demerger transfers port business including the CFS and substitutes the Custodian of the customs area: M/S. L & T Shipbuilding Ltd. is replaced by M/S. Marine Infrastructure Development P. Ltd.; all prior public notice provisions remain unchanged except for the custodian name. A corrigendum further corrects the custodian's name to M/S. Marine Infrastructure Developer Pvt. Ltd., and the change takes immediate effect for trade and related parties.