Non-intrusive examination: Mulund ICD-bound containers must be scanned at JNCH and cleared by scanning stamp before release.
Containers destined for Mulund ICD must be scanned at CSD, JNCH; terminal operators will notify shipping lines of selected containers, shipping lines will request movement to the scanning yard and obtain a stamped scanning endorsement on their request letter, and terminals shall release containers to the carrier only after confirming the scanning endorsement. Suspicious images or containers not scanned are diverted for 100% examination under DC/AC Mulund supervision, and scanning outcomes and related documents must be transmitted between CSD (JNCH), CONCOR and Customs at ICD Mulund.

New Head of Account for GST collection charges requires departments to seek grants and reclassify related expenditures.
Introduction of Major Head 2043 - Collection charges under State Goods and Services Tax effective 01-12-2017 replaces earlier Major Heads for GST-related departmental administrative and collection expenditures; Minor, Detailed and Object Heads remain unchanged. Controlling Officers and DDOs must seek grants under 2043 from 01-12-2017, re-present bills rejected for incorrect Head after ensuring grant release, and submit consolidated details of grants released up to 30-11-2017 and corresponding expenditure by Object Head to the Commissioner's office to enable further grant release.

Mutual fund categorization rules revised to permit portfolio-level duration adjustments with trustee documentation required and changed credit eligibility.
The circular requires use of average full market capitalization over the prior six months when consolidating stock lists, mandates that Macaulay duration be measured at the portfolio level with scheme descriptions reflecting portfolio-duration ranges, permits temporary reduction of portfolio Macaulay duration down to one year under anticipated adverse interest-rate movements subject to offer-document disclosure, written justification, trustee review and reporting, revises credit-quality eligibility so Corporate Bond Funds target AA+ and above while Credit Risk Funds target AA and below (excluding AA+), and amends Banking/PSU and Floater fund allocation floors.

Drawing of samples for drawback: sampling now guided by risk criteria and senior-authority discretion to prevent misuse.
The Board rescinds earlier circulars on sampling limits and requires export consignments to be processed under the Risk Management System. When consignments are selected for assessment or examination, a Customs officer not below Assistant or Deputy Commissioner must decide on sampling necessity; samples may be drawn on specific intelligence or suspicion of misuse. Drawback payment is subject to finalisation after receipt of test reports, with senior-level monitoring to ensure sampling only when necessary and timely case closure.

Drawal of samples for drawback: sampling only when necessary, guided by risk selection and anti fraud measures.
Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department.

HSN and SAC classification: awareness programme to guide industry on correct GST rate application and compliance.
The Commissionerate stresses that correct GST levy requires classification of goods under HSN and services under SAC, as classification determines the applicable tax rate. To improve understanding and compliance, an awareness programme will be conducted at the Commissionerate's conference hall, and representatives of industry, trade, businesses and the public are invited. Industry and Trade Associations are asked to circulate this notice to their members to ensure wider dissemination and participation.

Centralized bill collection and verification under GST to match consumer bills with returns and curb tax evasion.
A centralized bill collection and verification mechanism is instituted under GST to enable online collection of consumer bills from the public, facilitate matching of reported supplies with returns, and support detection of tax evasion. A Centralized Bill Collection Centre is established to receive bills through a designated WhatsApp number and email address, assign each bill a Unique Identification Number, and forward the bills to the concerned officers for action. Bills bearing GSTIN/TIN are to be verified with GSTR-1/3 returns within two months, bills under the Composition Scheme within the next quarter, and bills without GSTIN/TIN within one month, with reporting at each stage.

Drawback sampling: risk-based selection; senior customs officers decide on samples and cases to be closed promptly.
Prior circulars prescribing monetary sampling limits are rescinded and export consignments for drawback will be subject to selection under the Risk Management System. An officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits of each case; samples should be drawn only when necessary or on specific intelligence or suspicion of misuse. Senior-level monitoring must ensure sampling is limited and that cases are closed promptly after test reports, ordinarily within thirty days from let export.

Minimum Export Price imposed for onion exports; shipments allowed only on Letter of Credit until end of December.
Export of onions under the specified ITC (HS) Schedule entries is permitted only on Letter of Credit (LC) and subject to a Minimum Export Price (MEP) until 31.12.2017; the amendment to the earlier export notification imposes this pre export condition for all covered onion varieties and is to be treated as standing order for customs officers, with contact details provided for implementation difficulties.

SAD refund available where imports paid SAD before 1 July 2017 but goods sold after under GST; specified annexures and tax proof required.
Importers who paid 4% SAD on imports before 1 July 2017 but sold those goods on or after 1 July 2017 under GST are eligible to claim SAD refund under the amendment to Notification No. 42/2017 Cus, subject to statutory conditions. Claimants must submit Annexure A (calculation), Revised Annexure B (self declaration), Revised Annexure C (sales summary), Revised Annexure S (CA certificate addressing unjust enrichment and tax correlation), and proof of IGST or CGST+SGST/UTGST payment; claims continue to be processed on merit and prior procedures govern goods sold before 01.07.2017.

Nodal officer nomination to monitor SGST notifications and ensure soft copy transmission to the Council Secretariat.
The Commissioner designates Shri. C. Lima Imsong as the nodal officer to monitor issuance of SGST notifications and ensure their availability in soft copy to the GST Council Secretariat, providing the officer's contact details and directing coordination with the Council Secretariat email; Shri. Mahesh Singarapu is named as an additional contact for clarifications.

Extension of filing deadline for Form CRA-4 permits filing without additional fees until the prescribed extended date.
The Ministry of Corporate Affairs has authorized an extension of the filing deadline for Form CRA-4 under the Companies (Cost Records and Audit) Amendment Rules, 2017, allowing companies with financial years commencing on or after 1 April 2016 to file without payment of additional fees until 31 December 2017; the measure is procedural, limited to waiver of additional fees and does not alter substantive compliance obligations.

IGST refund procedure requires accurate matching of GST returns and shipping bills to enable automated sanction.
Refunds of IGST on exports depend on accurate reconciliation between filed GST returns and Customs shipping bills: exporters must file GSTR-3B, complete Table 6A of GSTR-1, and ensure Shipping Bill details match GSTN entries to enable automatic sanctioning; unutilized input tax credit refunds require FORM GST RFD-01A submission with ARN and documentary evidence to the jurisdictional officer.

Composition scheme eligibility clarified: exempt interest and discount income excluded from turnover for scheme qualification.
Clarifies that suppliers of goods or services covered by clause (b) of paragraph 6 of Schedule II who also provide exempt services, including interest or discount on deposits, loans or advances, are not disqualified from the composition scheme if other conditions are met; and directs that value of such exempt services (including interest or discount) shall be excluded from aggregate turnover when determining composition scheme eligibility.

Maintenance charges for seized livestock must be reimbursed by the highest bidder upon delivery after auction, separate from bid.
The highest bidder at auction must reimburse custodial maintenance charges for seized livestock separately from the bid value and pay these to the custodian on taking delivery; owners obtaining release of seized animals must likewise pay incurred maintenance charges. Divisional heads will determine maintenance charge rates for livestock categories in consultation with custodians and local veterinary authorities; the practice is effective from 08.12.2017 until further orders.

GST refund receipt procedure sets out user creation, endorsement, and acknowledgement generation for manual refund applications.
Procedure is prescribed for generating and issuing receipts for manual refund applications relating to zero-rated supplies under GST. Each location's Local Administrator must create a user in the departmental refund module for the relevant assessment office, nominate an employee to generate refund receipts, and set up login access through the departmental portal. Before receipt generation, the refund application must be endorsed by the Assessing Officer or, if absent, another sector officer. The authorised user then enters the GSTIN and refund details, and the system generates a unique acknowledgement number and printable receipt. The process applies only to GST refund applications, not VAT refunds.

Re-assignment of pending central excise and service tax appeals to designated officers for disposal and reconciliation of pendency.
The CBEC ordered re-assignment of appeals filed on or before 30.06.2017 under Section 35 (Central Excise Act, 1944) and Section 85 (Finance Act, 1994) to specified Central Excise officers for disposal; the Trade Notice reproduces annexures listing appeal numbers, assessees, registration numbers and the officers/commissioners (with stations) to whom each appeal is allotted, and asks Commissioners and trade bodies to notify officers and appellants and to consult the Chief Commissioner Chennai website for full details.

Independent trustees tenure limits and cooling-off requirements reinforce mutual fund governance and auditor independence.
The circular limits service of independent trustees and independent directors to two terms of up to five consecutive years with a three-year cooling-off and no association during that period; existing incumbents are capped at ten years with transitional allowances. It similarly restricts appointment of a mutual fund auditor to two terms of up to five consecutive years with a five-year cooling-off, bars incoming auditors linked by common partners or network affiliation to the outgoing firm during cooling-off, and applies equivalent transitional caps and allowances.

Drawing of samples for drawback: senior customs officers decide necessity under risk-based selection; samples only for intelligence or doubt.
Drawing of samples for grant of drawback is to follow risk-based selection; Customs officers not below Assistant or Deputy Commissioner will decide on the necessity of sampling based on merits, with samples permitted where specific intelligence or doubt of misuse exists and senior-level monitoring to ensure sampling only when necessary and timely case finalization.

IGST on in bond transfers: in warehouse sales attract IGST while customs duty remains deferred until ex bonding.
Transfer or sale of imported goods while deposited in a Customs bonded warehouse constitutes a taxable supply and is subject to IGST as an inter State supply, with the value of the supply determined under the GST valuation provisions. Customs duty (including basic customs duty and IGST under the Customs Tariff) remains deferred while goods are in the bonded warehouse and is payable only on ex bonding at the assessable value fixed at import; both the in bond IGST liability and deferred customs duty may therefore arise on the same goods at different stages.