Composition scheme eligibility preserved where exempt services and interest income are excluded from aggregate turnover calculation.
Clarifies that suppliers of goods and/or services under clause (b) of paragraph 6 of Schedule II who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, remain eligible for the composition scheme if other conditions are met; and that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Issuer definition expanded to include Indian foreign currency raisers, qualifying foreign issuers, and supranational issuers.
The amended issuer definition in the SEBI (IFSC) Guidelines covers: (i) Indian entities raising capital in foreign currency with requisite FEMA or exchange control approvals; (ii) foreign incorporated entities permitted by their home laws or constitutional documents to issue securities outside their country of incorporation or place of business; and (iii) supranational, multilateral or statutory organizations/institutions/agencies permitted by their constitutions to issue securities.

IGST refund on exports requires matching GSTR 1 and Shipping Bill data and correct EGM and bank validations to proceed.
Refunds of integrated tax on exported goods under Rule 96 depend on accurate matching of Shipping Bill and GSTR 1 data and on administrative filings: amend GSTR 1 where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match Shipping Bills, file Gateway EGM online (and supplementary EGM where required), and validate bank account details with PFMS. For subsequent months exporters must complete Table 6A in GSTR 1 to enable refunds; ICEGATE data can be used for reconciliation.

Bonded Trucking Operations permission allows appointed custodian to transship export/import cargo through specified airlines under customs conditions.
M/S Shreeji Translogistics Limited is appointed as Customs Cargo Service Provider/Custodian to operate Customs Bonded Trucking Operations for road transshipment of export/import cargo from Visakhapatnam to other Customs notified ACCs/ICDs/CFSs through specified gateway airports, for a one year period. Transshipments must use closed body trucks secured for affixing Customs "bottle seals"; the custodian must submit truck registration lists. Operations are governed by applicable Customs law, transshipment and cargo handling regulations, relevant Board circulars, and other instructions.

Health certificate requirement: exporters must use online QR coded certificates from designated veterinary authorities for meat exports; manual certificates banned.
Exports of meat and meat products require sourcing from APEDA registered processing plants and presentation of an electronically issued Health Certificate from the designated State Veterinary Officer via the Meat.Net system bearing a QR Code identifying the processing plant; manually issued Health Certificates are not acceptable.

Actual user condition permits import of maize by qualifying importers paying normal customs duty instead of TRQ duty.
The High Court initially kept Notification No. 93 (RE-2013) removing EXIM Code 1005 from the STE list in abeyance until 17 December 2014. Subsequently the court allowed import of maize by persons satisfying the actual user condition on payment of the prevailing normal customs duty and not the TRQ duty; further issues on duty and import nature remain subject to the writ petition, and imports are governed accordingly until further orders.

Proper-officer allocation under GST assigns jurisdictional functions across registration, assessment, enforcement, recovery, penalties, and transitional returns.
Composition levy and registration functions, including registration of casual traders and amendment or cancellation of registration, fall to jurisdictional Assistant Commissioners or Deputy Commissioners; revocation of cancellation may also be performed by a Joint Commissioner. Refund functions, including provisional refunds, refund orders, withholding or deduction of refunds, and refunds pursuant to judicial orders, are assigned to Assistant Commissioners, Deputy Commissioners and Joint Commissioners. Provisional assessment is assigned to Assistant Commissioners and Deputy Commissioners, while return scrutiny, assessment of non-filers, assessment of unregistered persons, summary assessment, and departmental audit are allocated across the specified State Tax Officer and senior jurisdictional ranks.

Challenging ITSC orders: file writ petitions sparingly and promptly to avoid preclusive subsequent proceedings.
Board guidance permits filing writ petitions against ITSC orders without prior approval but requires advance intimation to Member (Investigation) when challenging orders under 245D(2C). Such writs should be filed sparingly on strong merit, dealt with locally where feasible, and initiated promptly-within ninety days-to avoid ineffectiveness due to subsequent proceedings under 245D(4). An annexure is prescribed to record case particulars and litigation action.

GST portal challan generation streamlines penalty deposit for registered and unregistered persons under mobile squad action.
Challan generation and penalty deposit under section 129 for mobile squad action are to be handled through the GST portal, with different procedures depending on whether the depositor is registered or unregistered. Registered persons may deposit through the portal after challan generation, while unregistered persons are to use the GSTN portal and a nominated assessing officer in each division. Officers may generate challans through the Payments option and Create Challan facility by entering GSTIN or Temporary ID and completing the relevant tax liability fields.

Cancellation of BG/LUT contingent on export verification-selected Advance Licence holders must submit prescribed documents for verification.
Cancellation of bonds or bank guarantees furnished under Advance Licence is contingent on export verification or documentary scrutiny; selected licence holders must furnish documents per Annexure to Public Notice No.11/2011 to the DEEC Monitoring Cell at JNCH by the prescribed deadline to enable verification and consequent cancellation of BG/LUT. The notice categorises cases into those selected for verification, those prescribed by DGFT for verification, and those accepted without verification, and lists the specific Advance Licence holders in each category.

Extension of time for FORM GST TRAN-1 filing prolongs the GST transitional compliance deadline under state rules.
Extension of the time limit for submission of FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Services Tax Rules, 2017 extends the statutory compliance timeline for furnishing transitional declarations; the order invokes the rule-making power read with the enabling provision in the Act and supersedes an earlier office order to the extent inconsistent, preserving prior completed actions.

Extension of time for Form GST TRAN-1 filings; supersedes prior order and clarifies the filing period for transitional declarations.
Extension of the statutory time limit is granted for submission of the transitional declaration in Form GST TRAN-1 under the Jharkhand GST Rules by exercise of powers under the GST Act; the order extends the filing window, expressly supersedes the prior administrative order, and preserves actions or omissions completed before such supersession.

One-time EPCG condonation: RAs may accept late EO and installation submissions on additional fees subject to conditions.
One-time relaxations allow Regional Authorities to condone late requests for block-wise EO extensions and EOP extensions, and to accept delayed installation certificates for EPCG authorizations on payment of an additional composition fee or penalty of Rs.5000 per authorization, subject to documentation (including installation certificate), exclusions for cases under investigation or already rejected, eligibility limited to authorizations issued from a specified cutoff, and receipt of requests by the RA on or before 31 March 2018, with all other FTP and HBP conditions remaining applicable.

Export Obligation extension permitted for legacy advance authorisations subject to composition fees and procedural filing by exporters.
Onetime relief permits clubbing of legacy Advance Licences/Authorisations by filing ANF-4C with the Regional Authority for processing under Handbook of Procedures; clubbing is prohibited where misrepresentation, fraud, EODC/redemption letters, or adjudication orders exist. A onetime extension of Export Obligation periods for specified legacy authorisations is allowed: exports within the initial EO may be regularised without composition fee except in limited categories, while exports beyond the initial term may be regularised on payment of prescribed composition fees calculated on FOB value. All applications must be filed with the RA by the stated deadline and shipping bills must reference the relevant authorisation.

IGST refunds: exporters must correct GSTR1, file required tables and ensure EGM and bank validation to obtain refunds
Refunds of IGST under Rule 96 require matching export documentation: exporters must amend GSTR 1 (use Table 9A) where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match shipping bills, file Gateway or supplementary EGM online for ICDs and ports so the 'exported out of India' condition is met, and correct bank account details in the EDI system to obtain PFMS validation. For August exports, exporters must populate Table 6A for Zero Rated Supplies to enable refund sanctioning.

GST registration requirement for suppliers to government bars supplies without GSTIN and mandates rejection of non-compliant proposals.
Supplies of goods, services or works contracts to Government Departments at or above the specified value threshold must be made only by suppliers possessing a valid GSTIN; proposals lacking the required GSTIN will be summarily rejected by the Finance Department when considering release of Drawal Authorities.

Engineer competence requirement: Chartered Engineers must certify nexus and anticipated wastage within their domain of competence for EPCG.
EPCG authorisations shall be issued on the basis of a nexus certificate from an Independent Chartered Engineer submitted in Appendix 5A; the Engineer must certify any reasonable wastage anticipated at installation for inclusion in the authorisation's condition sheet and must act only within the domain of his/her competence. Appendix 5A is amended to add an affirmation that the Engineer has necessary competence in the relevant field.

Anti-profiteering jurisdiction: Lakshadweep applications to be handled centrally and forwarded to Kerala Standing Committee via nodal Chief Commissioner.
Because Lakshadweep is a Union Territory without a legislature and thus not a State under the CGST Act, it cannot have a State Level Screening Committee under Rule 123(2); anti-profiteering applications from Lakshadweep will be received by the jurisdictional Chief Commissioner acting as Nodal Officer and forwarded with prima facie views to the Kerala Standing Committee on Anti-Profiteering for examination.

Refund jurisdiction shift: Customs authorities now process SEZ unit refund claims with prescribed procedural safeguards.
Insertion of Rule 47(5) directs that refund, demand, adjudication, review and appeal concerning SEZ authorised operations and related transactions be processed by jurisdictional Customs, Central Excise, Service Tax or GST authorities under the respective Acts; CBEC clarifies prospective application. SEZ units must file refund claims with the Deputy/Assistant Commissioner (Policy/Technical) who may seek Development Commissioner comments within two weeks and must issue a speaking order when sanctioning refunds. Pending claims in order on limitation and merit are to be processed by Customs, and interest is based on the date the jurisdictional field formation receives the claim. The SAD Refund Section at ACC Sahar will handle such claims.

IGST refund on exports: exporters must file the specified table in GSTR1 and verify shipping bills to enable sanction.
Exporters must populate the designated table in GSTR 1 to declare zero rated supplies so refunds of IGST on exported goods can be sanctioned; GSTN has provided a utility for this filing and exporters should reconcile shipping bill data via ICEGATE to avoid filing errors that previously hindered disbursal.