GSTR-3B filing schedule and ledger-based tax payment framework notified for the return period.
Prescribes the filing schedule for Form GSTR-3B for July 2018 to March 2019, requiring electronic furnishing through the common portal on or before the 20th day of the succeeding month, with a special due date of 24 August 2018 for July 2018. It also states that registered persons furnishing GSTR-3B must discharge tax, interest, fee, or other payable amounts on or after the due date by debiting the electronic cash ledger or electronic credit ledger, subject to Section 49.

Competent creditor representation required: insolvency practitioners must ensure committee members can take immediate binding decisions.
Resolution professionals must include in every notice and communication to financial creditors a mandatory requirement that representatives attending Committee of Creditors meetings be authorised and competent to take binding decisions on the spot, without deferring decisions for want of internal approvals, to prevent delays and value depletion in the insolvency resolution process.

GSTR-3B filing deadline: monthly returns must be filed by the twentieth day of the succeeding month and paid via ledgers.
Returns in FORM GSTR-3B for July 2018 through March 2019 must be furnished electronically via the common portal on or before the twentieth day of the month succeeding each return month. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that return due date, subject to the statute's payment provisions.

GST exemption for ITI vocational training applies to designated trades, while non-designated training and examination services remain taxable.
GST exemption for private ITIs depends on whether vocational training is an approved vocational educational course in designated trades. Training, entrance examinations, and services relating to admission or conduct of examinations for designated trades are exempt. Corresponding services concerning non-designated trades are taxable. Services supplied directly by Government ITIs to individual trainees or students are exempt, covering both vocational training and examinations.

GST exemption for vocational training: designated trades exempt while other trades and private ITI exams liable.
Private ITIs providing education approved as vocational educational courses in designated trades qualify as educational institutions under notification No. 12/2017 CT(Rate) and their services in respect of designated trades are exempt from GST; services and examination/admission fees relating to other than designated trades at private ITIs are taxable. Government ITI services to individual trainees, including training and examinations, are exempt as government services to individuals.

AEO-T1 accreditation decentralization enables zonal approval using new annexures and centralized certificate issuance by national directorate.
AEO T1 processing is simplified by replacing multiple annexures with Annexure 1 and Annexure 2, which are mandatory for all new applications; Zonal AEO Cells will process files and the Zonal AEO Programme Manager will decide acceptance or rejection, while the Directorate of International Customs will generate certificates and manage statistics. Pending applications may be processed under either old or new annexures at zonal discretion, and online processing will commence after requisite digital infrastructure is available.

GST migration extension for taxpayers who filed Part A but not Part B, with cases shared for portal re opening and notices issued.
Extension of a Special Campaign to complete pending GST migration for taxpayers who submitted Part A of GST REG-26 but did not complete Part B; taxpayers were asked to approach Special Desks with a Request Letter by the extended deadline, and cases collected were shared with GSTN for re-opening the migration window, with published lists of communicated, selected and rejected cases on the department portal.

IT grievance redressal mechanism established; local nodal officer appointed to handle GST portal technical complaints and escalate issues.
Establishment of an IT Grievance Redressal Mechanism for taxpayer complaints about GST portal technical glitches with a designated Local Nodal Officer to receive grievances, coordinate resolution, and communicate with the Zonal Principal Nodal Officer; contact details and office addresses are provided and trade associations are asked to publicize the information.

Fertilizer classification preserves concessional GST for inputs used to manufacture complex soil and crop fertilizers.
Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis.

Fertilizer classification clarifies concessional GST applies to inputs used to make complex fertilizers for agricultural use.
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacture of complex fertilizers intended for agricultural soil or crop use, attract the concessional GST rate; fertilizer items within tariff headings that are clearly not to be used as fertilizers do not qualify and attract the higher rate. The exclusion for goods "clearly not to be used as fertilizers" does not encompass inputs used to make complex fertilizers that will be applied as soil or crop fertilizers.

GST on retained petroleum gas applies to net feedstock kept by manufacturers, with returned material taxed upon subsequent supply.
GST on continuous supplies of petroleum gases is payable by the refinery on the value of the net quantity retained by the recipient manufacturer for producing petrochemical and chemical products. Where residual material is returned to the refinery, net billing corresponds to the quantity retained. GST on the returned quantity arises when the refinery subsequently supplies it to another person. This treatment applies correspondingly to other supplies in which feedstock is retained and residual material is returned, while past issues remain governed by the law applicable at the relevant time.

GST on net retained feedstock: supplier pays tax only on quantity retained; returned gas taxed on resale.
Where a refinery supplies petroleum gases through continuous dedicated arrangements and the recipient retains part for manufacture while returning the remainder, GST is payable by the refinery only on the net quantity retained; returned quantities become taxable when supplied by the refinery to another person. This net-billing rule applies mutatis mutandis to similar feedstock retention-and-return supplies.

GST classification clarifications distinguish bus supply from job work and classify disc brake pads as motor-vehicle parts.
GST treatment is clarified for milk, sugar, tamarind kernel powder, drinking water, plasma, wipes, zari yarn, marine engines, cotton quilts, bus-body fabrication and disc brake pads. Bus-body construction using the builder's own chassis is supply of a bus attracting 28% GST, while fabrication on a chassis supplied by the principal is job-work service attracting 18%. Wipes are classified by their essential impregnating components, and automobile disc brake pads are motor-vehicle parts attracting 28% GST.

GST classification guidance clarifies applicable rates for common goods and services including milk, sugar, water, wipes, engines.
Clarification resolves GST classification and applicable rates by reference to tariff headings and HSN explanatory notes: fortified toned milk (HS 0401) is NIL; beet and cane sugar (HS 1701) attract 5%; both plain and modified Tamarind Kernel Powder (chapter 13) attract 5%; non-sealed public drinking water is NIL (HS 2201); normal human plasma attracts 5% while other plasma products attract 12% (HS 3002); wipes are classified by the component giving essential character and attract 18% under HS 3307 or 3401 as appropriate; metallised yarn (Kasab) falls under HS 5605 with differing rates; marine engines as parts of fishing vessels attract 5%; cotton-filled quilts are treated as cotton quilts; bus body building may be supply of motor vehicle at 28% or job work service at 18%; disc brake pads classify under HS 8708 at 28%.

MEIS eligibility expanded for HS Code 63029100 to match existing code rates and markets for the prior period.
Director General of Foreign Trade amends Appendix 3B, Table 2 to make HS Code 63029100 eligible for MEIS for exports in the period 01.04.2015 to 30.09.2015, aligning its rates and destination markets with those applicable to HS Code 63029190 and specifying that eligibility is granted without late cut.

Interstate purchase eligibility for Form C limited to six specified goods (petroleum, fuel, natural gas, liquor) for specified uses.
Declarations in Form C for inter state purchases from 1 July 2017 are limited to six specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption-and may be issued only where those goods are purchased for resale, for manufacture of those goods, or for use in telecommunication networks, mining, generation or distribution of electricity or any other form of power.

Importer-Exporter Code applications will be auto-generated; digital signatures no longer required and PAN will be auto-verified.
Integration of the CBDT PAN web service with the DGFT IEC system enforces PAN automatic verification, removes PAN copy submission and waives digital signature for fresh IECs and amendments; online applications therefore require only address proof and a cancelled cheque or bank certificate, IECs will be auto-generated on submission with fees and documents, and post-verification by Regional Authorities with penalties for false information is required.

MEIS rate enhancement raises export incentive rates for specified HS codes, effective for exports made thereafter.
Amendment increases MEIS incentive rates in Appendix 3B, Table 2 for specified ITC HS 2017 codes, prescribing enhanced rates applicable to exports made on or after the notified effective date and re-notifying HS code 62142010 at 5% to correct a prior mis-notification.

Importer-Exporter Code automation: IECs system-generated, filed without digital signatures and modified online with RA post verification.
Applications for Importer Exporter Code must be filed online in ANF 2A with applicable fees and scanned documents; IECs will be system auto generated and notified by e mail/SMS for viewing and printing. Applicants must upload a cancelled cheque with the entity's pre printed name or a bank certificate in ANF 2A(1) format and address proof. Regional Authorities will perform post verification. Modifications are to be made online with signed applications and supporting documents, except that cancellation of numeric IECs and PAN changes in numeric IECs must be requested from the jurisdictional RA, who must ensure transfer of liabilities and update the central server.

Bond discharge procedures require electronic submission of prescribed export documents with timed acknowledgements to expedite release.
A time bound electronic procedure requires nominated agencies/banks to submit prescribed proof-of-export documents (EP copy of shipping bill, Customs attested invoice, bank realization certificate/eBRC) to a designated Customs e mail; Customs must acknowledge within 24 hours, issue deficiency memos within five days when required, allow seven days for submission of additional documents, confirm export within seven days of receipt, and discharge the bond within seven days of confirmation.