Refund threshold prohibition: refunds below statutory minimum blocked at filing, no ARN generated or ledger debited.
Registered persons must be prevented from filing FORM GST RFD-01A on the common portal when the claimed refund is below the statutory threshold; in such cases no Acknowledgement Reference Number shall be generated and neither the electronic cash nor credit ledger shall be debited, thereby blocking low-value refund claims at the filing stage to avoid frivolous claims and administrative burden.

Timely completion of investigations: ensure investigation reports reach Assessing Officers well before limitation periods to enable statutory action.
Investigation reports from STRs and TEPs must meet category-based SOP deadlines and be forwarded so Assessing Officers receive actionable findings well before limitation periods expire. Investigating officers must send reports in time to permit AO enquiries and approvals, with reasons formally recorded for any delay. The Investigation Wing leadership is directed to strictly enforce adherence to these timelines and ensure reports are transmitted at least six months before the date of limitations where statutory action may be required.

Electronic sealing for export containers: exporters granted self-sealing and factory stuffing subject to verification and GST addition.
Exporters authorised for self-sealing and factory stuffing may stuff and electronically seal containers at approved stuffing premises in Pune, subject to conditions including addition of stuffing premises in GST registration, presence of Customs Officer for specified consignments, and verification of residential addresses, bank accounts and antecedents; a list of exporters granted such permissions Jan-Apr 2018 is published and the public notice remains effective.

Tramadol added to psychotropic substances schedule, triggering NDPS Act controls on manufacture, possession, import and export.
Tramadol has been inserted into the Schedule to the Narcotic Drugs and Psychotropic Substances Act, 1985 as a psychotropic substance (new serial entry 110Y), bringing it within the Act's prohibition on unauthorised production, manufacture, possession, sale, transport, import, export and transhipment except for medical or scientific purposes under licence or permit. Customs has notified exporters, importers and brokers and directed officers to treat implementation as a standing order and to address operational difficulties to the designated customs appraising main (export) office.

Recovery of arrears under GST: inadmissible transitional credit and related charges recoverable as State tax via electronic ledgers.
Amounts of tax, interest, penalty, late fee and inadmissible input tax credit arising from proceedings under the existing law, including wrongly carried forward VAT or CENVAT credit not admissible under transitional provisions, shall be recovered as arrears of State tax under the CGGST Act and recorded in Part II of the Electronic Liability Register, to be paid through the registrant's electronic credit or electronic cash ledger; unregistered dealers' arrears to be recovered in cash under the existing law.

Interception of conveyances: standardized e-way bill verification, inspection forms, detention, release and confiscation procedures.
The circular prescribes uniform procedures for interception, inspection, detention, release and confiscation of goods and conveyances under CGGST Act and Rules 138-138D. Proper officers must verify e-way bills (physical or electronic), record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three working days (or obtain FORM GST MOV-03 extension), report in FORM GST MOV-04 and Part B of FORM GST EWB-03, and issue release (FORM GST MOV-05), detention (FORM GST MOV-06) or demand/confiscation orders (FORMS GST MOV-09, MOV-10, MOV-11) with electronic liability register entries and prescribed bond/security mechanisms.

Job work compliance: principal may send goods for processing without tax, subject to return, documentation and ITC rules.
Principal may send inputs or capital goods to a job worker without payment of tax and may further send them to successive job workers; the principal must maintain accounts, issue challans and file FORM GST ITC-04 as intimation. Goods must be returned or supplied within one year for inputs and three years for capital goods or be deemed a supply by the principal from the date initially sent. Registered job workers are suppliers of services liable to GST and may claim ITC; supplies from a job worker's premises are treated as supplies by the principal who must determine time, value and place and issue the invoice.

Zero rated exports: refunds clarified to allow LUT rectification, data amendment reliance and limited documentary demands.
Procedural and substantive clarifications for export-related refund claims: officers must account for Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications when processing refunds; where exports occurred, delays in filing a Letter of Undertaking (LUT) may be condoned and post-facto LUT or extension of export periods allowed; one deficiency memo per refund application is permitted and requires a fresh manual FORM GST RFD-01A after rectification; transitional credits are excluded from Net ITC; and specified documentary requirements (invoices, shipping bills, BRC/FIRC) alone should be demanded, with refunds not to be withheld for minor procedural lapses.

IT/ITES SEZ fencing and entry/exit decisions are delegated to the Development Commissioner, with standard fencing exempted from central approval.
Decisions on fencing and number of entry/exit points for IT/ITES/EH/Biotechnology SEZs shall be made by the Development Commissioner, who will inform the Board; standard 2.4 metre wall or chain-link fencing with 0.6 metre barbed wire and a single entry/exit point require no separate central approval, while departures from these specifications must be specifically considered and processed under the SEZ Rules; in other SEZs, separate gate proposals will be decided on file by the Department.

Import compliance for hazardous chemicals - notification, safety data sheets and transport and storage obligations required.
Importers of hazardous chemicals must notify the designated State authority at import or within thirty days, providing recipient details, port of entry, transport mode, quantity and a Safety Data Sheet in Schedule 9 format; maintain Schedule 10 records available for inspection; ensure transport complies with motor vehicle regulations; store consignments in customs bonded warehouses or approved terminals with proper equipment and trained personnel; and comply with State directions, including possible stoppage of imports and coordination with port authorities for safe handling.

Customs compliance: restrict first check assessments and ensure original authenticated documents for duty exemption claims.
Importers and customs brokers must restrict first check assessment requests to necessary cases, ensure Bills of Entry contain accurate generic descriptions, correct CTH and matching UQC, and use advance filing to expedite clearance. Duty exemptions require original, authenticated supporting documents including Country of Origin Certificates uploaded to e-Sanchit; technical literature, analysis reports and MSDS must accompany relevant imports. Packages must be serially numbered and marked to facilitate examination. Non-compliance may lead to action under Custom Brokers Licensing Regulations.

Tenancy-right transfers under GST constitute taxable services, while residential use remains exempt and outgoing-tenant surrender consideration is taxable.
Transfer of tenancy rights for consideration in the form of tenancy premium constitutes a supply of services liable to GST. Stamp duty and registration charges do not remove the transaction from GST, and transfer of tenancy rights is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a portion of the tenancy premium remains taxable.

GST on railway catering standardised without input tax credit for supplies by railways and their licensees.
The Commissioner clarifies that supply of food and/or drinks by the Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains (mobile catering) or at platforms/stations (static units), is to be taxed at a uniform rate of GST and shall be treated as taxable without input tax credit.

Extension of filing deadline for FORM GST TRAN-2 restores additional time for taxpayers to furnish the required statement.
The Commissioner of State Tax, exercising powers under clause (b)(iii) of sub rule (4) of rule 117 of the Assam Goods and Services Tax Rules, 2017 and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2, thereby revising the statutory compliance deadline and notifying affected taxpayers of the administrative change.

Trading hours on stock exchanges allowed to align equity derivative sessions with commodity hours subject to risk management and approval.
Stock exchanges may set Equity Derivatives trading hours to align with Commodity Derivatives provided the exchange and its clearing corporation maintain risk management systems and infrastructure commensurate with extended hours. Any proposal to extend trading beyond the permitted hours must obtain prior regulatory approval and include a detailed framework for risk management, settlement, position monitoring, manpower, system capability, and surveillance. The measure takes effect from the stated implementation date and is issued under statutory powers to protect investors and regulate the market.

Accounting codes for Road and Infrastructure Cess and Social Welfare Surcharge updated; use specified reduced remittance codes.
New accounting classifications require use of prescribed reduced accounting codes for remittance and accounting of Road and Infrastructure Cess and Social Welfare Surcharge. Two new minor heads and corresponding sub heads for Cess Collection and Deduct Refunds were inserted and specific reduced accounting codes allotted by the Controller General of Accounts; affected stakeholders must use these codes for remittance and treat the instruction as a standing order, reporting implementation difficulties to the Commissioner of Customs (Preventive).

Shut out cargo procedures require manual shipping bill endorsements and ICES cancellations to enable vessel amendment or re-export.
Public Notice prescribes procedures for shut out cargo and back to town export movements: for complete shut out the port Superintendent must endorse the shipping bill to record vessel change and exporters/CHAs must obtain amendments at the CFS/port before the first vessel sailing date is fed into ICES; for partial shut out DC/AC (Export) cancels LEO to permit quantity amendment and remaining cargo must be refiled on a fresh shipping bill for the next vessel. For back to town, DC/AC (Export) may permit returns on paper, mark shipping bills for examination, cancel LEO where required, use ICES options for shut out and cancellation, and ensure quantity amendments for partial returns without cancelling the shipping bill.

Customs warehouse licensing requires prescribed applications, audit trail electronic records, OTL-secured movements, and monthly Form-A/Form-B returns.
Applicants for new public, private and special bonded warehouse licences must use the Board's prescribed unaltered application, submit attested supporting documents, prove site ownership or lease with approved ground plans and security/fire clearance, provide personnel and authorization details, and furnish solvency certificates, insurance and undertakings. All licensees must maintain electronic Form A records with an audit trail, secure movements under a one-time-lock with OTL details endorsed on bills, and file monthly Form-A/Form-B returns within ten days after month end, complying with custody, handling and removal procedures in the 2016 Warehouse Regulations and Board circulars.

GST Council decisions on ratification, TRAN 1 extension, GSTN ownership, return reform, warehoused goods IGST, digital payments and sugar relief.
The Council ratified specified Central notifications with State mirror notifications deemed ratified; recorded GIC decisions including TRAN-1 filing extension to 10 May 2018; noted revenue shortfalls, approved release of March 2018 compensation and study of high-shortfall States; approved in-principle GSTN conversion to 100% government ownership with HR protections; in-principle clarified that supplies of goods within Customs bonded warehouses would not attract IGST until home-consumption clearance (subject to West Bengal views); formed Groups of Ministers to examine digital-payment incentives and a sugar-cess/ethanol-rate package; approved principles of a three stage new return filing system with invoice-based credit and staged withdrawal of provisional credit; and set a schedule for intra-State e-way bill implementation.

Place of provision of services: software development and related services are treated as supplied at the recipient's location.
Software services for development, design and programming, and for testing, debugging, modification, customisation, adaptation, upgradation, enhancement and implementation, are to be treated as provided at the location of the recipient. Software's intangible and often virtualised nature, and the recipient's exclusive control over access granted to the provider, support applying the Place of Provision of Services Rules to locate these services at the recipient's location.