Mandatory GeM registration required for vendors and service providers to participate in government procurement through the e marketplace.
Suppliers, vendors and service providers must register on the Government e Marketplace (GeM) portal to enable participation in government procurement, following authorization in the General Financial Rules that makes procurement through GeM mandatory; vendors should register on the GeM website to supply goods and services to the Commissionerate and report any difficulties.

Empanelment of Chartered Engineers invited for valuation of second hand machinery under CBEC guidelines; applications due by specified deadline.
Application invited for empanelment of Chartered Engineers and approved valuers to value and examine second hand machinery imported into the Kutchch Commissionerate under CBEC Circular No. 4/2008 Custom. Applicants must submit certificates from government approved or authorized institutes of Chartered Engineers or institutions of valuers as proof of qualification, and applications must reach the Commissioner of Customs, New Custom House, Kandla by the publicised deadline.

Custodian approval and mandatory complete screening of imports and export verification enable controlled custody and shipment endorsement under customs procedures.
Approval is granted to M/S Andhra Pradesh Trade Promotion Corporation Ltd as Custodian of premises at the International Air Cargo Complex, Visakhapatnam. For imports, the Inspector of Customs must verify package numbers with the IGM and may permit custodian custody until clearance, and all import consignments must undergo complete screening through the ACC scanning facility before release. For exports, goods stored on the basis of Checklist/Shipping Bill must be presented for Customs examination; after Let Export Order, shipment is allowed only after screening and physical verification of marks and numbers, movement to tarmac is permitted, and the airline representative may endorse the Shipping Bill prior to final Inspector endorsement.

Manual refund processing for zero-rated supplies: filing, provisional and final sanction procedures with ledger debit and re-credit steps.
Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B.

E-way bill threshold revision and GSTN blocking facility tighten compliance for specified goods movements in Uttar Pradesh.
Revised e-way bill and TDF-01 thresholds were prescribed in Uttar Pradesh for specified movements of taxable goods, including inter-State inward supplies, specified intra-State and outward movements of mentha oil, menthol, DMO, supari, iron and steel, edible oils and vanaspati ghee, e-commerce deliveries, and transportation from one place outside the State to another place outside the State. A facility was also introduced on the GSTN portal enabling the concerned tax assessment officer to block a trader's e-way bill access where the trader appears to be involved in tax evasion through the e-way bill mechanism.

GSTIN data activation procedure streamlines e-way bill and TDF registration through portal verification and OTP-based authentication.
Procedure is prescribed for activating GSTIN data on the departmental portal for e-way bill and TDF registration where a registered trader's GSTIN does not appear for online registration. The trader must enter the GSTIN firm's legal name, registered mobile number, registered e-mail and firm location, and must verify the mobile and e-mail through OTP. The application is then verified by the concerned tax assessment officer through the GST.gov.in search tax payer link, and approval is granted only after verification; if the portal details differ from GSTN records, the application is rejected.

Risk Management System: export sampling limited to RMS-selected consignments or senior-officer-determined cases, with samples only for suspected misuse.
Rescission of earlier sampling Circulars replaces monetary-based exemptions with a risk-based approach: export consignments will be processed under the Risk Management System and sampled only when RMS selects them or when an assessing officer not below Assistant/Deputy Commissioner, on merits, determines sampling is necessary. Sampling should be limited to necessary cases or where specific intelligence or doubt of misuse/fraud exists, with senior-level monitoring to ensure timely completion of cases and closure within thirty days from let export.

IGST on in bond transfers applies when ownership of warehoused imports is transferred, requiring IGST on the supply value.
A transfer or sale of imported goods while deposited in a customs bonded warehouse is a supply liable to IGST as an inter State supply, with value determined under the CGST valuation provisions read with the IGST Act. Customs assessable value remains fixed at import under section 14 of the Customs Act and deferred duties are collected only on ex bonding at that import valuation; thus IGST may be payable on the supply value before ex bonding while customs duty is paid later on ex bond clearance.

Advance Ruling procedure permits manual filing with online fee payment, prescribed forms, signatures and jurisdictional submission.
Manual filing of Advance Ruling applications and appeals is authorised where the common portal lacks the module; applications (FORM GST ARA-01) and appeals (FORM GST ARA-02) must be filed in quadruplicate, accompanied by online fee deposits made after generating a temporary portal ID and OTP, while officer-filed appeals use FORM GST ARA-03 without fee. Submissions must be signed as specified for different legal entities, self-attested, and lodged at the jurisdictional State Authority or Appellate Authority; additional sheets may be used if form space is insufficient.

Manual refund filing for inverted duty structure, deemed exports and ledger balances allows provisional sanction with undertakings for compliance.
Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims.

Maintenance of books of accounts: centralised recordkeeping allowed with written intimation, preserving input tax credit eligibility.
Principals and auctioneers must declare warehouses storing tea, coffee, rubber, etc. as additional places of business, and buyers storing purchased auction goods there must do likewise. Books of account should be maintained at each additional place; however, where difficulties arise they may be maintained at the principal place of business if the taxpayer notifies the jurisdictional proper officer in writing. Input tax credit remains available subject to other Act provisions and rules. The clarification applies where the auctioneer claims input tax credit on supplies from the principal before auction and the goods are supplied only through auction.

Inter-State supply: artworks moved for exhibition attract integrated tax; GST payable upon actual sale when buyer selects artwork.
Artworks transported for exhibition on approval may be moved on a delivery challan (with e-way bill where applicable) and a tax invoice need only be issued at the time of actual supply when the buyer selects the artwork. Movements between States are inter-State supplies attracting integrated tax. Consignment of artworks to galleries without consideration does not constitute supply until the artwork is sold.

Official website creation for the GST commissionerate announced; stakeholders and trade directed to access commissionerate online services.
Creation of an official website for the GST Commissionerate is announced as an administrative communication directing trade, industry, associations and other concerned persons to the GST Jabalpur Commissionerate's online portal as the digital point of contact for commissionerate services and communications.

GST on retained SKO payable by refinery when used for LAB manufacture and on any onward supply.
GST is payable by the refinery on the value of the net quantity of Superior Kerosene Oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB); where the retained SKO is supplied to any other person, the refinery is liable to pay GST on that supply.

Taxability of printing contracts: printing is a service when printer supplies physical inputs; otherwise printing is ancillary to goods.
Taxability of printing contracts depends on the predominant supply: if the printer supplies physical inputs while the purchaser supplies only content, printing is the principal supply and a supply of service; if the predominant element is the tangible printed article supplied to the purchaser, printing is ancillary and the transaction is a supply of goods.

Defense coordination for GST writs ensures centralized authorisations and policy-led responses, plus affidavits and appeal preparation.
Master Instruction mandates centralized defence of GST-related writs through Nodal Cells and assignment of a Unique Index Number, authorisation by Commissioner (Legal)/Commissioner (DLA) to defend the Union and central respondents, structured solicitation of focused policy comments from designated departmental Wings, coordination with States and defence of the GST Council, provision of timely assistance to Government Counsel, filing of additional affidavits to reflect GST Council decisions, and preparation of proposals for appeals against High Court orders staying GST collection.

Extension of time for FORM GST TRAN-1 submission: deadline extended under rule 120A and section 168 of GST law.
An administrative order extends the period for submitting the declaration in FORM GST TRAN-1 under the authority of rule 120A read with the statute, on Council recommendation and central government concurrence, setting the new submission deadline as 27th December, 2017.

Extension of time for filing FORM GST TRAN-1 extends deadline and supersedes prior order under rule 117 and section 168.
Extension of the statutory period for submission of the declaration in Form GST TRAN-1 is ordered, permitting late filing until 27 December 2017 under rule 117 and the applicable statutory authority, and superseding the earlier Order No. 18-2017-18/GST dated 12.10.2017 insofar as inconsistent, without affecting prior acts or omissions.

Composition scheme stock intimation deadline extended, allowing late submission in FORM GST CMP-03 under Delhi GST rules.
The order extends the period for furnishing stock intimation required when electing the composition levy, permitting taxpayers to submit details of stock held on the day before they commence the composition scheme in FORM GST CMP-03, under the delegated rule-making powers conferred by the Delhi GST framework.

Drawback sampling authority: senior customs may decide sampling under risk criteria, limiting samples to necessary cases.
The Board rescinds earlier circulars prescribing sampling limits and directs a risk based discretionary sampling regime: consignments selected under the Risk Management System will be examined and an officer not below Assistant/Deputy Commissioner will determine sampling necessity on merits; samples are to be drawn only when necessary or on specific intelligence of misuse or fraud, with senior monitoring to ensure timely finalisation and issuance of Public Notices and Standing Orders for guidance.