Advance Ruling procedure permits manual filing with online fee payment, prescribed forms, signatures and jurisdictional submission.
Manual filing of Advance Ruling applications and appeals is authorised where the common portal lacks the module; applications (FORM GST ARA-01) and appeals (FORM GST ARA-02) must be filed in quadruplicate, accompanied by online fee deposits made after generating a temporary portal ID and OTP, while officer-filed appeals use FORM GST ARA-03 without fee. Submissions must be signed as specified for different legal entities, self-attested, and lodged at the jurisdictional State Authority or Appellate Authority; additional sheets may be used if form space is insufficient.

Manual refund filing for inverted duty structure, deemed exports and ledger balances allows provisional sanction with undertakings for compliance.
Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims.

Maintenance of books of accounts: centralised recordkeeping allowed with written intimation, preserving input tax credit eligibility.
Principals and auctioneers must declare warehouses storing tea, coffee, rubber, etc. as additional places of business, and buyers storing purchased auction goods there must do likewise. Books of account should be maintained at each additional place; however, where difficulties arise they may be maintained at the principal place of business if the taxpayer notifies the jurisdictional proper officer in writing. Input tax credit remains available subject to other Act provisions and rules. The clarification applies where the auctioneer claims input tax credit on supplies from the principal before auction and the goods are supplied only through auction.

Inter-State supply: artworks moved for exhibition attract integrated tax; GST payable upon actual sale when buyer selects artwork.
Artworks transported for exhibition on approval may be moved on a delivery challan (with e-way bill where applicable) and a tax invoice need only be issued at the time of actual supply when the buyer selects the artwork. Movements between States are inter-State supplies attracting integrated tax. Consignment of artworks to galleries without consideration does not constitute supply until the artwork is sold.

Official website creation for the GST commissionerate announced; stakeholders and trade directed to access commissionerate online services.
Creation of an official website for the GST Commissionerate is announced as an administrative communication directing trade, industry, associations and other concerned persons to the GST Jabalpur Commissionerate's online portal as the digital point of contact for commissionerate services and communications.

GST on retained SKO payable by refinery when used for LAB manufacture and on any onward supply.
GST is payable by the refinery on the value of the net quantity of Superior Kerosene Oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB); where the retained SKO is supplied to any other person, the refinery is liable to pay GST on that supply.

Taxability of printing contracts: printing is a service when printer supplies physical inputs; otherwise printing is ancillary to goods.
Taxability of printing contracts depends on the predominant supply: if the printer supplies physical inputs while the purchaser supplies only content, printing is the principal supply and a supply of service; if the predominant element is the tangible printed article supplied to the purchaser, printing is ancillary and the transaction is a supply of goods.

Defense coordination for GST writs ensures centralized authorisations and policy-led responses, plus affidavits and appeal preparation.
Master Instruction mandates centralized defence of GST-related writs through Nodal Cells and assignment of a Unique Index Number, authorisation by Commissioner (Legal)/Commissioner (DLA) to defend the Union and central respondents, structured solicitation of focused policy comments from designated departmental Wings, coordination with States and defence of the GST Council, provision of timely assistance to Government Counsel, filing of additional affidavits to reflect GST Council decisions, and preparation of proposals for appeals against High Court orders staying GST collection.

Extension of time for FORM GST TRAN-1 submission: deadline extended under rule 120A and section 168 of GST law.
An administrative order extends the period for submitting the declaration in FORM GST TRAN-1 under the authority of rule 120A read with the statute, on Council recommendation and central government concurrence, setting the new submission deadline as 27th December, 2017.

Extension of time for filing FORM GST TRAN-1 extends deadline and supersedes prior order under rule 117 and section 168.
Extension of the statutory period for submission of the declaration in Form GST TRAN-1 is ordered, permitting late filing until 27 December 2017 under rule 117 and the applicable statutory authority, and superseding the earlier Order No. 18-2017-18/GST dated 12.10.2017 insofar as inconsistent, without affecting prior acts or omissions.

Composition scheme stock intimation deadline extended, allowing late submission in FORM GST CMP-03 under Delhi GST rules.
The order extends the period for furnishing stock intimation required when electing the composition levy, permitting taxpayers to submit details of stock held on the day before they commence the composition scheme in FORM GST CMP-03, under the delegated rule-making powers conferred by the Delhi GST framework.

Drawback sampling authority: senior customs may decide sampling under risk criteria, limiting samples to necessary cases.
The Board rescinds earlier circulars prescribing sampling limits and directs a risk based discretionary sampling regime: consignments selected under the Risk Management System will be examined and an officer not below Assistant/Deputy Commissioner will determine sampling necessity on merits; samples are to be drawn only when necessary or on specific intelligence of misuse or fraud, with senior monitoring to ensure timely finalisation and issuance of Public Notices and Standing Orders for guidance.

Custodianship of imported goods extended under customs rules; custodian remains strictly liable for loss and must meet bonding and operational conditions.
Extension of custodianship as a Customs Cargo Service Provider is granted subject to statutory compliance, execution and renewal of prescribed custodian and continuity bonds and contingency insurance. The custodian is strictly liable for loss, pilferage, theft, fire or damage to goods in its custody or during transit and must pay duty and penalties for goods lost after entry. Operational duties include provision of specified infrastructure, security, tracking systems, separate storage, customs accommodation, and publication of charges, together with comprehensive recordkeeping and non-transferability of core functions without permission.

Electronic sealing mandated progressively for eligible self-sealing exporters at specified ports, becoming universal for FCL at all ports/ICDs.
Implementation of electronic sealing using RFID e seals is introduced for export container stuffing under the self sealing regime. Entitled exporters with RFID e seals and reader facilities may voluntarily adopt and continue self sealing without departmental supervision during the transitional period. The Board prescribed phased mandatory adoption for exporters permitted self sealing, Authorized Economic Operators, and exporters availing supervised stuffing at specified ports/ICDs, with universal mandatory e sealing for full container loads stuffed at approved premises across all ports/ICDs from the final effective date. Exporters already on the new procedure may continue; difficulties should be reported to the preventive general office.

Budgetary support under GST: manual registration and quarterly refund mechanism for eligible units in specified regions.
Manual registration and quarterly claim procedures enable disbursal of budgetary support under GST to eligible units formerly covered by area-based excise exemptions. Budgetary support is computed as specified shares of central and integrated tax debited from the unit's cash ledger, reduced for inputs procured from composition-scheme suppliers. Units must obtain GST registration, one-time scheme registration with unique ID, file quarterly returns and prescribed applications, and submit supporting documentation; jurisdictional Deputy/Assistant Commissioners verify GST return data and CA-certified details where required before sanction and PFMS credit.

High Seas Sale registration discontinued; customs will verify buyer, seller and commission details during assessment and before out of charge.
Prior registration of High Seas Sale contracts at the Import Noting Section is discontinued. The Bill of Entry/Integrated Declaration must contain complete details of the High Seas Sale buyer, seller and commission, and all documents previously required for registration must be presented to the Proper Officer. The Proper Officer will verify commission calculations, notarized/attested agreements, confirmation letters, invoice copies, Air Way Bill endorsements and related documents during assessment or before Out of Charge. Multiple agreements must be disclosed with supporting documents by the authorised customs broker.

Electronic sealing requirement becomes mandatory for designated exporters at listed ports; voluntary adoption allowed where readers exist.
Implementation of Electronic Sealing is introduced on a phased basis: entitled exporters with RFID e-seals and reader access may voluntarily self-seal without departmental supervision until the transition; thereafter e-sealing becomes mandatory for exporters with prior self-sealing permissions, AEO exporters and supervised-stuffing exporters at specified ports/ICDs, and ultimately for all Full Container Loads at all Ports/ICDs. Customs officers must familiarise themselves with RFID equipment and report implementation difficulties.

Division of taxpayer base assigns migrated GST registrants to Centre or State for single-interface administration.
The State Level Committee assigned migrated GST registrants in Andhra Pradesh to either Centre jurisdiction or State jurisdiction to ensure a single administrative interface, published lists identifying assigned taxpayers in annexures, and provided websites and e-mail contacts for taxpayers to verify assignments or report omissions.

Manual filing procedure for GST appeals requires Form APL-01, provisional acknowledgement, and later final registration.
Manual filing procedure prescribed for appeals under Section 107(1) of the Uttar Pradesh Goods and Services Tax Act pending electronic filing facility. Appeals are to be filed in Form APL-01 before the Appellate Authority, with manual signature and verification by the appellant, immediate provisional acknowledgement, and later final acknowledgement in Form APL-02 after submission of a certified copy of the relevant order within seven days. Separate registers are to be maintained, and the remaining procedural requirements under Section 107 and Rules 108, 109 and 109A must also be followed.

Revised return scrutiny: post demonetisation altered filings may be taxed as cash credits and face anti abuse treatment.
Where enquiries show that revised or belated returns filed post demonetisation contain fictitious manipulations-such as inflated sales, reduced closing stock, or increased cash in hand-the revised filings are suspect and manipulated receipts/sales/stock may be taxed as cash credit. Assessing Officers should compare disclosures with indirect tax records, verify counterparty genuineness, check tax audit findings, trace sources of payments, and, if income is found undisclosed, apply higher rate taxation applicable to such income; similar scrutiny applies to attempted creation of assets in wealth returns.