Composition scheme eligibility clarified: exempt interest and discount on loans excluded from aggregate turnover for qualification.
A person supplying goods and/or services referred to in clause (b) of paragraph 6 of Schedule II who also supplies exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 if all other conditions are satisfied; in computing aggregate turnover for composition eligibility, the value of such exempt services (including interest or discount on deposits, loans or advances) shall be excluded.

Refund of IGST on exports seminar to explain PFMS e PAO refund procedures to exporters and trade stakeholders.
Refund of IGST on exports will be processed via the PFMS portal through the e-PAO (GST-Refunds) mechanism; a seminar at ICD Mulund will explain the procedural steps, documentation and electronic payment flow to entitled exporters and trade stakeholders.

Mandatory GST registration: government departments and local bodies must obtain institutional PAN and register under GST promptly.
Mandatory registration under the GST regime requires government departments, local bodies and other government institutions making taxable supplies to obtain an institutional PAN and apply for fresh GST registration under Section 22(1) and Section 25(6). The Drawing and Disbursing Officer must obtain a separate TDS registration based on a TAN for purposes of the TDS provisions.

Extension of export obligation: one time relief permits regularisation of delayed exports subject to composition fee and conditions.
One time public notice allows time bound clubbing of Advance Authorisations issued under the 2002-2007 and 2004-2009 policies on filing ANF 4C, subject to RA processing and exclusions for misrepresentation, prior EODC/redemption or adjudication. It also permits one time extension of Export Obligation periods for authorisations under the 2002-2007 and 2004-2009 policies and certain pre cutoff 2009-2014 authorisations, regularising delayed exports without fee if within the original term and otherwise on payment of tiered composition fees, with strict filing, shipping bill and exclusionary conditions and prescribed deadlines.

Annual return filing deadline extended for FY 2016-17 under Uttar Pradesh VAT rules amid GST compliance pressures.
The filing of annual returns in Forms 52, 52A and 52B for financial year 2016-17 was delayed due to festival-related business disruption, concurrent GST filing requirements and requests from trade and practitioner bodies. In exercise of the power under the third proviso to Rule 45(7), the last date for filing the annual return for FY 2016-17 was extended to 31.12.2017, and field officers were directed to act accordingly and inform trade and advocate associations.

Composition scheme eligibility clarified: exempt interest or discount on loans/deposits excluded from aggregate turnover for composition assessment.
Clarifies that a taxable person supplying goods and/or services covered by Schedule II who also supplies exempt services by way of interest or discount on deposits, loans or advances is not ineligible for the composition scheme if other conditions are satisfied, and that the value of such exempt supplies shall be excluded from aggregate turnover when determining composition eligibility.

Sanitary and Phyto Sanitary compliance: exporters must obtain designated certificates or face suspension and penal action.
Exporters must ascertain importing country SPS requirements, obtain certificates from designated agencies and provide them with export documents; failure that brings complaints from importing countries can lead DGFT to call for records, issue notice, and suspend or cancel the Importer Exporter Code and invoke penalties or other legal measures.

Document management system requirement mandates electronic scanning and coupon payment for customs dockets at Tuticorin port.
All Bills of Entry and Shipping Bill dockets filed at Tuticorin Custom House and St. John ICD on or after commencement will be scanned by a contracted vendor, stored electronically and physically at DMS centres, and require payment of a per docket DMS charge via a duplicate coupon which must be attached to the docket; cleared dockets are to be submitted to the respective DMS centres on the next working day under acknowledgement, after which the vendor will scan, endorse scanned page ranges and store the hard copies.

Duty credit scrip validity extended, increasing the usable period for eligible scrips while maintaining revalidation limits.
The Public Notice amends the Handbook of Procedures to extend the validity period of Duty Credit Scrips issued under Chapter 3 from the date of issue, requires scrips to be valid on the date of actual debit of duty, and maintains the prohibition on revalidation except as permitted under the specified HBP provision.

Place of Effective Management: routine regional headquarters global policy functions alone do not establish subsidiary residency in India.
Guidance clarifies that PoEM is presumed outside India if a company's board meetings are held mostly abroad, but PoEM will be in India if the board is effectively standing aside and management powers are exercised by a holding company or persons resident in India. Routine regional headquarters activities performed under general, group level global policy (payroll, accounting, HR, IT, supply chain, routine banking) do not by themselves constitute the board standing aside and will not establish PoEM for subsidiaries; GAAR may apply in cases of abusive tax planning.

Extension of submission deadline for FORM GST TRAN-1 preserves taxpayers' ability to file transitional input tax claims.
Extension of the statutory time limit for submission of the transitional declaration in FORM GST TRAN-1 under rule 120A is granted by the Commissioner of State Tax, Assam pursuant to powers conferred by the Assam Goods and Services Tax Rules, 2017, prolonging the period for taxpayers to furnish the prescribed declaration required for carrying forward eligible transitional input tax credits and other opening adjustments under the GST transition framework.

Supply on approval basis: inter state movement treated as inter state supply attracting integrated tax and invoice issuance at delivery permitted.
Goods moved for supply on approval basis may be transported within or outside the State on a delivery challan, with an e way bill where applicable, and the tax invoice may be issued at delivery; if goods carried from one State are supplied in another State those transactions are inter state supplies attracting integrated tax under Section 5 of the Integrated Goods and Services Tax Act, 2017.

Writing off arrears: committees authorised to abandon fines and write off duties under customs and excise laws.
The corrigendum substitutes the table in paragraph 4 to prescribe that three member committees of Chief Commissioners have full powers to abandon irrecoverable fines and penalties under Customs, Central Excise and Finance Act (Service Tax) and to write off irrecoverable Customs, Central Excise or Service Tax duties up to a specified threshold, subject to a report to the Board; similarly constituted Commissioner level committees have full powers to abandon fines and to write off irrecoverable Customs and Central Excise duties up to a lower specified threshold, subject to reporting to the Commissioner.

Extension of filing period for Form GST TRAN-1 allows additional time for declaration submission under GST rules.
The Chief Commissioner, under rule 120A of the Andhra Pradesh GST Rules, 2017 read with section 168 of the Andhra Pradesh GST Act, 2017, has extended the period for submitting the declaration in FORM GST TRAN-1, allowing taxpayers additional time to file the prescribed TRAN-1 declaration under the state GST framework.

Approval basis supplies may move on delivery challan, with invoice issued at delivery and integrated tax applying to inter-State supplies.
Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated tax.

Paperless processing under SWIFT requires uploading supporting documents on ICEGATE for a designated appraising group in pilot.
Pilot implementation of paperless processing under SWIFT requires upload of supporting documents on ICEGATE for Bills of Entry filed through ICEGATE; Appraising Group 5B is designated for the pilot. Implementation difficulties are to be reported to the Joint Commissioner (Technical), ACC (Import) or the Commissioner of Customs, ACC (Import).

Composite supply classification determines whether customised printing is taxed as a service or goods based on the predominant supply.
Customised printing contracts are composite supplies whose tax classification depends on the principal supply. Printing of publisher-supplied content on books, pamphlets, brochures, annual reports and similar material, using paper and other inputs belonging to the printer, is principally a supply of services. Printed envelopes, letter cards, boxes, tissues, napkins, wallpaper and comparable articles made with the printer's physical inputs are principally supplies of goods, with recipient-provided designs, logos or content treated as ancillary printing elements.

Principal supply test determines whether printing with recipient supplied content is taxed as a service or as goods.
The circular treats supplies of printed items with recipient provided content as composite supplies to be classified by the principal supply test: if the printer supplies physical inputs and printing is the predominant element the transaction is a supply of services; if the physical good produced is predominant the printing is ancillary and the transaction is a supply of goods under the relevant tariff chapters.

IGST refund on exports requires correct EGM and matched GSTR 1 filings; bank account PFMS validation is essential.
Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962.

Supply on approval basis: goods may move on delivery challan and be invoiced on delivery; inter state movements attract integrated tax.
Goods moved for supply on approval may be carried within the State or to another State on a delivery challan with an e-way bill where applicable, and the supplier may issue the tax invoice only upon delivery when the buyer approves the goods; carriage of the invoice book is permitted to facilitate invoicing. Movements resulting in supply in a different State constitute inter-state supplies and attract integrated tax.