Zone profile and weekly revenue review require targeted monitoring of assessment, enforcement, tax audit, and mobile squads.
Each zonal additional commissioner must prepare and maintain a zone profile reflecting geographical and commercial characteristics, major revenue sources, sensitive goods and services, transport routes, and mobile squad check points. Zonal officers must also conduct weekly review of assessment, enforcement, tax audit, recovery of arrears, refund disposal, return scrutiny, and mobile squad performance, with progress and results monitored at headquarters level.

Migration reinstatement procedure enables taxpayers with provisional IDs to complete migration and restore original GSTIN through specified nodal process.
Re-opening prescribes that taxpayers with provisional IDs who did not complete FORM GST REG-26 must submit a request to the jurisdictional CGST Nodal Officer with the Primary Authorized Signatory's email and mobile. The nodal officer verifies and forwards cases to the Zonal Nodal Officer, who recommends them to GSTN. GSTN sends preliminary approval, the taxpayer files Form GST-REG-01 using the same e-mail, receives a second e-mail with ARN, new GSTIN and access token, requests GSTN to replace the new GSTIN with the old GSTIN, and after GSTN's backend replacement receives a third e-mail to activate the old GSTIN; registration effect date is set as 01.07.2017.

GST migration completion procedure for provisional registrants requires portal re-registration and GSTN backend mapping within prescribed timelines.
Procedure to complete migration for taxpayers with provisional GST IDs requires submission of a request letter to the jurisdictional CGST nodal officer with the Primary Authorized Signatory's e-mail and mobile; nodal officers verify and forward cases to the Zonal Nodal Officer who recommends to GSTN. Post preliminary GSTN approval the taxpayer files Form GST REG-01 using that e-mail, receives ARN, new GSTIN and access token, and must request GSTN to replace the new GSTIN with the old GSTIN so GSTN can perform backend mapping and issue a final access token with the old GSTIN.

Extension of SLB trading hours allows exchanges to set schedules subject to enhanced risk management and infrastructure requirements.
Recognized stock exchanges may set trading hours for the Securities Lending and Borrowing (SLB) Segment within the permitted daily window provided the exchange and its clearing corporation maintain risk management systems and operational infrastructure commensurate with those hours to facilitate physical settlement of equity derivatives, amending the prior time-window provision and issued under SEBI's regulatory powers to protect investors and develop the securities market.

Assessment group (import) operating six days weekly to facilitate trade and expedite import consignment clearance.
The Assessment Group (Import), consisting of Appraisers (Group) and the Assistant/Deputy Commissioner, will function six days a week (Monday to Saturday except second Saturday) during regular hours effective 1 September 2018 to facilitate trade and improve import consignment clearance, supplementing the existing six-day Assessment Group (Export).

GST special migration procedure: Kolkata zone nodal officer appointed and contact details provided to assist affected taxpayers.
Notification No. 31/2018-CT (06.08.2018) establishes a special procedure to complete GST migration for taxpayers with provisional IDs who did not finish migration; this trade notice appoints the jurisdictional nodal officer for the Kolkata GST & C.Ex. Zone and furnishes the officer's designation, office address, telephone and email in Annexure A to assist taxpayers and handle IT grievance redressal.

Lapsing of input tax credit on fabrics alters refund entitlement while protecting service and capital goods credits.
The amendment withdraws the refund bar on accumulated input tax credit for specified fabrics prospectively while directing that accumulated input credit on such fabrics, relating to inward supplies received up to the cutoff date and remaining unutilised after payment of tax for the cutoff month, shall lapse. The lapsing applies only to input credit on goods, excludes input services and capital goods, and uses the statutory refund calculation formula (applied mutatis mutandis) - which excludes zero rated supplies - to determine the amount to be treated as lapsed; taxpayers must self assess and report that amount in their return for the month after the cutoff.

Migration of taxpayers with provisional IDs to full GSTINs via prescribed portal steps and nodal officer submissions.
Taxpayers who held only a Provisional Identification Number (PID) as of 31 December 2017 may apply for GSTIN by submitting required details to the jurisdictional nodal officer by 31 August 2018, completing FORM GST REG-01 on the GST portal upon GSTN email, and providing the new GSTIN, access token, and ARN to GSTN by 30 September 2018 to enable mapping of the new GSTIN to the old PID and generation of the registration certificate; such registrations are deemed effective from 1 July 2017.

AEO-T1 application process simplified: file via Annexures 1 and 2 with designated CRMs; contacts provided.
Applicants for AEO-T1 must file using Annexure 1 (General Compliance) and Annexure 2 (Legal, Managing Commercial Records and Financial Solvency Compliance), replacing prior annexures, through designated Client Relationship Managers. Applications must include corporate identifiers, site lists and plans, process maps and documentation trails, disclosure of prior enforcement or SCNs, procedures for customs declaration verification, IT safeguards, backup and archiving arrangements, audited financials and solvency data for three years, and a signed corporate declaration with supporting documentary evidence.

GST Practitioner registration procedure sets filing, jurisdiction, verification, query, and approval timelines through the common portal.
Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.

Cross-empowerment of tax authorities enables intelligence-based enforcement across the entire value chain with limited adjudication exceptions.
Both Central and State tax administrations may undertake intelligence-based enforcement across the entire value chain; IGST powers are cross-empowered to State authorities with exceptions preserving Central adjudication for place-of-supply disputes unless a State requests CGST adjudication, and with export/import issues reserved for Law Committee consideration. Detecting authorities will pursue full follow-up including investigation and adjudication and forward incident reports to counterpart Chief Commissioners. TRAN-I legacy verifications and non-filer notices remain with the allotted authority, and inspections under Section 67 are permissible when its conditions are met.

Migration of taxpayers: PID holders may apply for GSTIN via prescribed migration procedure, resulting in mapping and deemed registration.
Migration enables persons who received only a Provisional Identification Number (PID) to obtain a Goods and Services Tax Identification Number (GSTIN) by submitting prescribed details to the jurisdictional nodal officer, applying online in FORM GST REG-01, receiving a new GSTIN, access token and ARN, and emailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must first-time login with the old GSTIN to generate the registration certificate.

FPI KYC compliance timelines extended to allow submission of beneficial owner lists, structural changes, and documentary updates.
Timelines for specified KYC requirements for Foreign Portfolio Investors under the April 10, 2018 circular are extended to December 31, 2018. The extension covers submission of beneficial owner lists, structural conformity adjustments, investor identification under the Prevention of Money laundering Rules, furnishing of prescribed documents, and ensuring compliance with aggregated foreign ownership limits. All other provisions of the original circular remain unchanged and custodians/DDPs are to inform FPI clients.

Input tax credit exclusion for destroyed or lost goods requires reporting and may trigger recovery unless tax and interest are paid promptly.
Input tax credit is not available for goods lost, stolen, destroyed, written off, gifted, or supplied as free samples; recovery may be initiated by issuing a show cause notice and a statement of wrongly availed input tax. A taxpayer who pays tax and interest within the prescribed period avoids penalty, while voluntary payment with written intimation leads the officer to determine tax, interest and a reduced penalty. Officers must solicit structured stock statements, verify losses through field visits, and reconcile claims with GST backend data.

Return filing deadline: GSTR-3B must be filed electronically through the common portal by the prescribed deadline.
The Chief Commissioner amends a prior notification to require that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal by a prescribed deadline, thereby prescribing the method and timeline for taxpayer compliance under the State GST implementation.

DPD multiple intimation restriction: only the first electronic request per consignment will be accepted; others to be ignored.
DPD importers and customs brokers must submit a single one-time default intimation electronically and must not submit multiple advance intimations for the same consignment. If multiple intimations occur, shipping lines shall consider only the first request and ignore subsequent ones, and must report such multiple intimations to Customs at the designated email. Stakeholders with difficulties should contact the DPD Cell via that email.

DPD code allocation centralises importer registration and triggers automatic terminal registration and PD account opening.
Allocation and use of a unique DPD code is centralized at a designated terminal (JNPCT) which will register importers, perform KYC and allot the code; other terminals and shipping lines must thereafter use that DPD code to extend Direct Port Delivery facilities, register importers suo moto and open PD accounts, with JNPCT notifying terminals and sharing requisite details. Terminals must also forward details of importers already registered only at them to JNPCT for code allotment and must submit fortnightly reports to Customs.

GSTIN migration requirement: provisional registrants must approach nodal officers to complete registration; local Seva Kendras available.
Persons who received only a provisional GSTIN under Form GST REG-26 were instructed to complete migration by approaching the jurisdictional nodal officer within the prescribed time frame. A GST Migration Seva Kendra is functioning at the Medchal Commissionerate headquarters, and additional Seva Kendras are established at field offices; the Notice lists the nodal officers, their designations and contact numbers to facilitate completion of registration.

Courier sample clearance restricts CBE-XII to free bona fide samples and gifts, while commercial samples require CBE-XIII clearance.
CBE-XII clearance is limited to free bona fide commercial samples or prototypes within the prescribed value limit and bona fide personal-use gifts within their separate consignment limit. Courier companies may pre-file or post-file the declaration. Commercial samples are distinct from bona fide commercial samples: they require compliance with Import Export Code, marking, annual value and unit limits, declarations and an undertaking for duty liability if declarations are false. Such commercial samples must be cleared under CBE-XIII. Engineering prototypes are subject to certification, disposal or re-export conditions, and bond requirements.

Manual selection for complete scrutiny prioritises returns with recurring large adjustments, searches, surveys, and registration issues.
Manual selection for Complete Scrutiny in 2018-19 targets returns with recurring substantial additions, transfer pricing confirmations, survey related issues (including retracted disclosures or impounded records), assessments linked to search and seizure, returns filed after reassessment notices, claims of exemptions despite cancellation or non grant of registrations/approvals, and cases flagged by other government agencies alleging specific tax evasion-with some selections requiring prior administrative approval by the relevant principal tax authority. CASS centrally selects Limited and Complete Scrutiny cases by non discretionary data analytics and communicates lists to jurisdictional authorities.