Supply on approval: invoice issued at actual sale; inter state art transfers attract integrated tax; gallery consignments taxable on sale.
Movement of artworks for approval or exhibition may be effected on a delivery challan (and e way bill where applicable) with the tax invoice issued at the time of actual supply; inter State transfers attract integrated tax. Artworks consigned to galleries without consideration are not supplies until a buyer selects and purchases the work, when GST is payable.

Maintenance of books of accounts: principals and auctioneers may keep records at principal place, with written notification and ITC conditions.
Principals and auctioneers of tea, coffee, rubber and similar goods must declare warehouses as additional places of business and, while required to keep books at each such place, may maintain records for those additional places at their principal place of business if facing difficulties, provided they notify the jurisdictional proper officer in writing; ITC remains available subject to compliance with other statutory provisions and rules.

Manual filing of advance ruling applications allowed; online fee payment required and prescribed forms and signatures must accompany filings.
Manual filing is authorised for advance ruling applications and appeals where the portal module is unavailable; applications must be filed in quadruplicate in FORM GST ARA 01 with the prescribed online fee paid via a temporary portal user ID and the printed challan attached. Signature requirements depend on the applicant's legal status and documents must be self attested; appeals use FORM GST ARA 02 (and FORM GST ARA 03 for officer appeals with no fee) and must be filed at the jurisdictional State Authority or State Appellate Authority.

Supply of artworks on approval: tax invoice due at actual sale; exhibition consignments without consideration are not supplies.
Movement of artworks for exhibition or sale on approval may be effected on a delivery challan (and e way bill where applicable) with the tax invoice issued only at the time of actual sale; transfers to galleries without consideration are not supplies, while inter State transfers for sale constitute inter State supplies attracting integrated tax.

Refund claims for inverted duty structure and deemed exports must be filed manually until the electronic refund portal is available.
Manual filing and processing of refunds is required until the portal module is available for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances. Claims must be made using FORM GST RFD-01A (monthly or quarterly where applicable), accompanied by specified statements (Statement-1, 1A, 5B as relevant), documentary evidence and reciprocal undertakings where required; provisional sanction requires an undertaking to repay with interest if input tax credit conditions are later found unmet. State and Central tax authorities must coordinate via nominated nodal officers, communicate sanction orders within seven working days, and re-credit rejected amounts to the electronic credit ledger until portal forms are available.

Valuation of second hand machinery: declared import values tested against engineer appraisal, depreciation and valuation rules.
Imported second hand machinery should ordinarily be accompanied by an overseas Chartered Engineer inspection/appraisement in Form A, or failing that by a DGFT notified inspection agency report in Form B. The declared value will be compared with the engineer's report and depreciated value; if no doubt arises the value may be accepted under the primary valuation rule, but significant discrepancies will prompt a request for explanation and a valuation determination under the customs valuation framework after considering depreciation, refurbishment and condition.

Self-sealing permission for electronic container sealing: outlines eligibility, documentation, registration and EDI validation procedures.
Consolidated procedure for grant of Self Sealing Permission for Electronic Sealing requires exporters (AEO and non-AEO) to register with Customs EDI via the FSP Section, submit prescribed documents (old FSP where applicable, IDC, PAN, GSTN, specimen signatures, authority letters, Annexure B), obtain local GST inspection of premises with a report to Customs within forty-eight hours, and secure permission from the Assistant/Deputy Commissioner; permissions are premise-specific and must be validated in EDI at respective ports/ICDs.

Extension of time for stock intimation under composition levy option: deadline extended for filing FORM GST CMP-03.
The time limit for furnishing details of stock held on the day before the date from which the option for composition levy is exercised in FORM GST CMP-03 is extended, superseding the earlier administrative order, and a new deadline of 31st January, 2018 is prescribed for submission of those stock details.

Composition levy stock intimation deadline extended for FORM GST CMP-03, altering compliance timeline for composition taxpayers.
The order extends the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 is exercised, to be submitted in FORM GST CMP-03. Exercising powers under the Tamil Nadu Goods and Services Tax Rules and Act, and on the Council's recommendation, this direction supersedes Order No. 05/2017-GST and sets a new final deadline for furnishing the stock intimation to the tax authorities.

Extension of time for intimation of stock details under composition scheme, filing of prescribed form deadline extended.
Extension granted for furnishing intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition scheme is exercised, to be submitted in FORM GST CMP-03 until 31st January, 2018. The extension is issued under sub rule (4) of rule 3 of the Andhra Pradesh GST Rules, 2017 read with section 168 of the Andhra Pradesh GST Act, 2017, on the Council's recommendation and supersedes the earlier order CCW/GST/74/2015-1.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03, easing compliance for taxpayers.
The period for intimation of details of stock held immediately before the date from which the option to pay tax under section 10 is exercised, to be furnished in FORM GST CMP-03, is extended until 31st January, 2018. The Order is issued under sub-rule (4) of rule 3 of the Tripura SGST Rules, 2017 read with section 168 of the Tripura SGST Act and supersedes the earlier order dated 31st October, 2017.

GST FAQ circulation gives legal significance to consolidated tax clarifications on HSN codes and tax rates.
GST FAQs issued by the Tax Research Unit on HSN codes and tax rates were earlier only clarificatory and not legally binding. The FAQs were therefore consolidated and circulated through a TRU circular, giving the circulated FAQs legal significance. The circular further directs that Hindi and English copies be supplied to departmental officers, trade bodies, advocate organisations and other stakeholders, with wide publicity to be ensured.

E-sealing procedure becomes mandatory in phases; exporters must adopt electronic seals as ports deploy reader infrastructure.
The Board mandates phased implementation of electronic sealing: voluntary adoption where RFID e seals and readers are in place until 1 March 2018; mandatory from 1 March 2018 for exporters with prior self sealing permission, Authorized Economic Operator exporters, and those using supervised stuffing at a specified list of fifteen Ports/ICDs; and mandatory for all other Ports/ICDs from 1 April 2018. Exporters already using e seals may continue, and supervised stuffing remains available until the local mandatory date.

Composition levy stock intimation extended: deadline moved to permit filing of FORM GST CMP 03 by the specified date.
The Order extends the period for intimation of details of stock held on the date preceding the date from which the option to pay tax as a composition levy is exercised, requiring such particulars to be furnished in FORM GST CMP-03 and extending the deadline until 31 January 2018; it is issued under sub-rule (4) of rule 3 of the West Bengal GST Rules read with the West Bengal GST Act and supersedes Order No. 13/WBGST/PRO/17-18 dated 28 October 2017.

Manual filing for advance rulings requires online fee payment and submission of prescribed printed forms to the jurisdictional authority.
Manual procedures permit quadruplicate filing of applications for an Advance Ruling and of appeals in prescribed forms where the portal is unavailable. Applicants must pay the requisite fee online using a generated temporary user ID, print the challan and file the printed application or appeal manually with the jurisdictional Authority for Advance Ruling or the State Appellate Authority. Specified signatory rules apply and all accompanying documents and annexures must be self attested; additional sheets may be used if form space is insufficient.

Manual Refund Filing for inverted duty, deemed exports and cash ledger balances requires specified forms, statements and undertakings.
Manual filing and processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is required until the portal module is available. Claims must be submitted in FORM GST RFD-01A with specified statements (Statement 1, 1A, 5B) and documentary undertakings; monthly filing is standard unless quarterly filing is elected. Provisional sanctions may be granted subject to a manual undertaking to repay with interest if ineligibility is later discovered. Jurisdictional officers, nodal liaison via e-mail, re-credit procedures, and seven-working-day inter-authority communication are prescribed.

Maintenance of books of accounts may be centralized at principal place of business; ITC remains available subject to statutory conditions.
The circular clarifies that warehouses storing tea, coffee, rubber and similar goods must be declared as additional places of business by principals and auctioneers, who are ordinarily required to maintain books of accounts at each such place; where difficulties exist, those books may instead be maintained at the principal place of business provided the jurisdictional proper officer is informed in writing. It further confirms that principals or auctioneers may avail input tax credit subject to the provisions of the Act and rules, and that the guidance applies to goods supplied only through auction where the auctioneer claims ITC on pre-auction supplies.

Supply by artist: artworks exhibited at galleries are taxed only on actual sale; interstate movements attract integrated tax.
Artworks moved by an artist may be transported on a delivery challan (and e-way bill where applicable) with the tax invoice issued at the time of actual supply; movements between States are treated as inter-state supply attracting integrated tax. Provision of artworks to galleries for exhibition without consideration from the gallery is not a supply - GST arises only when a buyer selects and purchases the displayed artwork.

Extension of time for intimation of stock details in FORM GST CMP-03; compliance deadline extended by state tax authority.
Extension of time is granted for the intimation of details of stock held on the day preceding the date from which the option to pay tax under the composition levy is exercised, to be furnished in FORM GST CMP-03; the order supersedes the earlier departmental order and fixes a new compliance deadline for submission.

Composition levy option: extension for filing stock intimation prior to commencement of composition granted to taxpayers.
Extension granted for the period within which persons opting for the composition levy must intimate details of stock held on the day before the option is exercised, to be submitted in FORM GST CMP-03 under sub-rule (4) of rule 3 read with section 168 of the Bihar Goods and Services Tax framework; the office order supersedes the earlier order and extends the compliance deadline for furnishing the prescribed stock particulars.