IGST refund certification: Cost Accountants authorised to issue certificates to expedite refund processing where records were not transmitted
Cost Accountants are authorised to provide the requisite certificates envisaged under Circular 12/2018-Customs for sanction of pending IGST refund claims where records were not transmitted from GSTN to Customs due to GSTR 1/GSTR 3B mismatch, enabling exporters to obtain Cost Accountant certificates to facilitate immediate processing of refund claims.

IGST Refund helpdesk updated: team of officers substituted and contact details published for refund processing support.
Substitution of the IGST Refund Helpdesk team at the Commissioner of Customs, New Custom House, Kandla, replacing the team named in Paragraph 5 of the earlier public notice and publishing the names, designations and contact numbers of officers responsible for handling IGST refund matters to provide designated points of contact for trade stakeholders.

Paperless export document uploads (eSANCHIT) enable voluntary ICEGATE submissions, IRN linking, and streamlined Customs processing.
Pilot facility permits voluntary upload of digitally signed supporting documents (eSANCHIT) on ICEGATE for exports. Authorized users must log in, upload required documents, and can view uploaded files online. Documents submitted after Shipping Bill generation obtain an Image Reference Number (IRN) and must be linked to the Shipping Bill via an amendment at the Service Centre; this linking also applies to responses to Customs queries. Customs officers will access electronic documents during assessment, may raise queries through ICES, and examining officers will record inspection results and process Let Export Order (LEO) online. The facility will be extended to Participating Government Agencies.

Tax Deduction at Source under GST: government deductors must register, withhold applicable GST, deposit promptly and file returns.
Government entities specified under Section 51 must register as Tax Deductors on the GST portal, deduct GST at the prescribed rate from supplier payments, generate CPIN challans and remit withheld amounts to the appropriate OGST/CGST/IGST accounts within ten days after the month of deduction. Deductors must file monthly TDS returns in FORM GSTR-7, issue TDS certificates in FORM GSTR-7A, and maintain the Annexure A register; IFMS customisations and prescribed NEFT/RTGS/OTC procedures and suspense-account bunching options are provided for operational compliance.

Designation of proper officers assigns specified tax ranks to exercise SGST functions within their territorial jurisdiction.
The Chief Commissioner assigns specific ranks of tax officials to serve as proper officers under the Tripura SGST framework, specifying which senior and subordinate ranks may perform the statutory functions and identifying inspectors for certain provisions; all functions must be exercised only within their respective territorial jurisdictions and the assignment is given effect from the commencement date stated in the order.

DDOs must deduct and remit GST TDS, generate CPINs, and file monthly GSTR-7 returns to credit suppliers.
Government DDOs and notified agencies must deduct GST TDS under Section 51 where contract value exceeds Rs. 2,50,000, remit deducted amounts to Government accounts using CPIN/NEFT/RTGS or authorized bank procedures, and file monthly returns in FORM GSTR-7, issuing TDS certificates in FORM GSTR-7A. Two payment methods are prescribed: transaction wise CPIN generation per bill, or bunching deductions into Suspense Head 8658 with periodic CPIN payments; IFMS, NIC, RBI and agency banks must integrate for CPIN/CIN validation, and Treasuries must authenticate and reconcile within prescribed timelines.

Input tax credit eligibility clarified to include supplies made before or after auction where goods are sold only through auction.
Correction to Circular No. 11/2017-GST clarifies that the circular applies where an auctioneer claims ITC for supplies of tea, coffee, rubber and similar goods made to him by the principal before or after the auction, provided those goods are supplied only through auction.

Tax Deduction at Source on GST requires DDOs to register, deduct, issue TDS certificates and file returns.
The circular notifies commencement of Tax Deduction at Source under Section 51 of the Central and State GST Acts and directs all Drawing and Disbursing Officers, Heads of Departments, government agencies and local authorities to adopt the procedural framework in the departmental circular of 25/07/2017, including deductor registration, timely deduction and deposit of TDS, issuance of TDS certificates, and filing of monthly TDS returns from the date the provisions are brought into force.

Anti-profiteering duty: officers must verify GST rate reductions or extra ITC are passed to consumers and report breaches.
The circular instructs jurisdictional tax officers to inspect supplies of major goods and services where GST rate reductions or extra input tax credit arise, verify that the benefit is passed to consumers through reduced prices, and report any prima facie profiteering to the State Screening Committee for Anti-Profiteering under the CGST rules.

Removal of refund restriction on accumulated input tax credit: lapsing rules and calculation method clarified for affected supplies.
Amendment removes the refund restriction for accumulated input tax credit on specified fabrics for supplies received on or after 1 August 2018, and provides that accumulated ITC on inputs for purchases up to 31 July 2018 which remained unutilised after payment of GST for July 2018 shall lapse. The provision applies only to ITC on inputs arising from an inverted duty structure, excludes ITC on input services and capital goods and excludes zero rated supplies; the amount to lapse is determined by applying the prescribed inverted duty computation. Taxpayers must self assess and disclose the lapsed amount in their August return.

IGST refund claims: Cost accountants authorized to certify records under board circulars, enabling sanction despite transmission gaps.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to DG Systems is enabled by authorizing Cost Accountants to provide the requisite certificates under the framework of earlier Board Circulars, allowing reconciliation and processing of refund claims despite transmission gaps; stakeholders facing implementation difficulties may report them to the issuing office.

Extension of filing deadline for FORM GST TRAN-1 for registrants affected by portal technical difficulties, subject to council recommendation.
The Commissioner has authorized an extension for submission of the FORM GST TRAN-1 declaration under rule 117(1A) of the Puducherry GST Rules and the enabling statute, limited to registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council; the order sets a new final submission date for that class of registrants.

Taxpayer jurisdiction under GST in Uttar Pradesh assigned between Central and State governments based on turnover.
Division of taxpayers registered in Uttar Pradesh between the Central Government and the Government of Uttar Pradesh was made under the GST cross-empowerment framework pursuant to GST Council Secretariat Circular No. 01/2017 and the related press release. A State Level Committee allocated registered taxpayers on the basis of turnover and published the jurisdictional lists accordingly. Taxpayers above and up to Rs. 1.50 crore were divided between Central and State Government jurisdiction, with the respective lists placed in Annexures 1A, 1B, 2A and 2B.

Filing deadline extension for income tax returns and audit reports, but interest under Section 234A continues to apply.
CBDT, by an order under Section 119, extended the due date for filing income tax returns and all audit reports for assessment year 2018-19 for assessees covered by clause (a) of Explanation 2 to section 139(1) from 30th September, 2018 to 15th October, 2018. The order clarifies there is no extension for the purpose of Explanation 1 to section 234A and assessees remain liable for interest under section 234A.

Bond discharge procedures require nominated banks to submit export proof electronically and Customs to acknowledge and confirm export swiftly.
Nominated agencies and banks must electronically submit prescribed export proof - EP copy of shipping bill, Customs attested invoice, and bank certificate of realization/eBRC - to the designated Customs e mail; Customs will acknowledge receipt promptly, issue deficiency memos for incomplete submissions, require prior approval for requisitions beyond prescribed documents, confirm export by document review or ICES verification, and discharge the bond following confirmation within the procedural timeframes.

Extension of time for FORM GST TRAN-1 granted for registrants affected by portal technical difficulties.
The Commissioner, exercising powers under the Chhattisgarh GST Act and Rules and on the Council's recommendations, extends the filing period for FORM GST TRAN-1 for the class of registered persons who could not submit the declaration by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council.

FPI eligibility rules limit NRI/OCI/RI ownership and control and require manager registration, with specified exceptions.
SEBI clarifies that beneficial ownership under PMLA Rules applies only for KYC and not for FPI eligibility; NRIs/OCIs/RIs may be constituents if a single contribution is below 25% and aggregate contributions are below 50%, and they are not in control of the FPI. Investment managers owned or controlled by NRIs/OCIs/RIs may control FPIs only if the IM is regulated and registers as a non-investing FPI or is incorporated and registered in India. Exceptions include FPIs investing only in mutual funds and offshore funds with a no-objection certificate. A two-year transition and a 90-day cure period are provided.

Beneficial ownership identification under PMLA Rules mandates look through KYC and risk based periodic review with secured data access.
Identification and verification of beneficial owners for Category II and III FPIs must follow Rule 9 of the PMLA Rules: FPIs must maintain a certified list of BOs (Annexure A), apply a materiality threshold at the FPI level and on a look through basis to intermediate shareholders/owner entities (with Annexure B disclosures), identify senior managing officials, and disclose ownership or control exercised through voting rights, agreements or arrangements. Enhanced due diligence applies to FPIs from high risk jurisdictions and Category III FPIs must furnish prescribed financial data; periodic, risk based KYC reviews and secured KRA access to BO data are required, with record retention and compliance timelines.

Interception procedure clarified: minor e-way bill errors avoid detention but attract specified penalties per circular
The circular narrows the use of detention and seizure for goods-in-transit by clarifying that absence of an e-way bill where an invoice is present may justify seizure, but where both invoice and e-way bill accompany goods, certain limited clerical discrepancies (spelling errors, minor PIN or address mistakes, small document-number or vehicle-number errors, and limited HSN digit errors where tax rate and principal HSN digits are correct) should not trigger seizure; instead a fixed penalty must be imposed and weekly records of such consignments furnished to the controlling officer.

GST on PSLCs: seller bank liable on forward charge for past trading period, clarified by tax authority.
For trading in Priority Sector Lending Certificates during the identified past period, GST liability is to be discharged by the seller bank under the forward charge mechanism and the supply is subject to the specified GST rate; implementation difficulties are to be reported to the tax authority.