Electronic assessment proceedings: default use of E Proceeding for scrutiny assessments, subject to specified operational exceptions.
Directive mandates that scrutiny assessments be conducted electronically through the E-Proceeding facility using ITBA integrated with the E filing portal, requiring Assessing Officers to send communications via ITBA and assessees to submit responses and attachments through their E filing accounts. Electronic proceedings are the default for assessment framing in the specified year, subject to listed exceptions (including reassessments, set aside matters, non PAN/paper filed returns, limited bandwidth stations, prior substantial conventional hearings, and administrative approvals). Personal hearings remain available in specified circumstances and must be recorded in ITBA.

Restoration of struck-off companies: references to NCLT must be filed and regional status reported promptly.
Regions must identify struck-off/de-registered companies requiring restoration and file references before the NCLT, recording cases in which references have been made and those pending. Each Region shall submit a consolidated status report showing number of cases requiring references, number of references filed, pending cases, list of revived companies and a note on cooperation from MCA/Regional RoCs/NCLT to the Board's designated official within the prescribed timeframe to ensure time-bound compliance with restoration procedures under the Companies Act, 2013.

Contesting adverse tax judgments on merits required for specified issue categories regardless of monetary thresholds or tax effect.
Adverse tax decisions on specified categories must be contested on merits irrespective of monetary thresholds or absence of tax effect. The amended paragraph directs appeals in cases involving constitutional validity challenges; findings that a Board order, notification, instruction or circular is illegal or ultra vires; accepted Revenue Audit objections; additions for undisclosed foreign income/assets or foreign bank accounts; additions based on information from external law enforcement agencies; and matters where prosecution has been filed and is pending.

Adverse judgments should be contested on merits irrespective of tax effect, including constitutional challenges and undisclosed foreign assets.
Para 10 is amended to mandate that adverse judgments in specified categories be contested on merits notwithstanding that the tax effect is below prescribed monetary limits or there is no tax effect. The specified categories are constitutional validity challenges; findings that Board orders/notifications/instructions/circulars are illegal or ultra vires; accepted Revenue Audit objections; additions for undisclosed foreign income/assets/bank accounts; additions based on information from external law enforcement/intelligence agencies; and cases where prosecution is pending.

GST migration window allows taxpayers who filed Part A only to approach nodal officers to complete registration before the deadline.
Taxpayers who filed Part A of FORM GST REG-26 but not Part B must approach jurisdictional Central/State Tax nodal officers or designated Special Desks with the prescribed Request Letter to seek opening of the migration window and complete registration; the department has shared listed cases with GSTN and published the list on its portal, and Special Desks will receive outstanding requests until the stated deadline.

Tax exemption for vocational training clarified: designated trades exempt; others taxable, including exam and admission services.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their vocational training services are exempt from GST; services for non-designated trades are taxable. For designated trades, entrance fees and services relating to admission or conduct of examinations by private ITIs are exempt, whereas analogous services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided services to individuals.

Fertilizer classification: supplies for direct use or for manufacturing complex agricultural fertilizers attract concessional GST rate, others taxed higher.
Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items "clearly not to be used as fertilizer" are placed on a higher GST schedule and do not qualify for the concession.

GST on retained feedstock: tax is payable on the net quantity retained by the manufacturer, not on returned gas.
GST is payable by the refinery on the value of the net quantity of petroleum gases retained by the recipient manufacturer for manufacture of petrochemical and chemical products; returned quantities are not taxable for the refinery unless it subsequently supplies them to another person. This treatment applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material is returned, and flow net billing is to be done on the amount retained by the recipient.

Exemption for vocational training: designated-trade ITI courses and related exams are GST-exempt, others remain taxable.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their training services are exempt from GST; services in non-designated trades are taxable. Examination and admission services for designated trades by private ITIs are exempt, while similar services for non-designated trades are taxable. Services by Government ITIs to individual trainees, including training and examinations, are exempt as government-provided services.

GST classification and rate guidance clarifies tariff headings and applicable tax treatment for various goods and services.
Clarification identifies tariff headings and GST treatment: fortified toned milk under HSN 0401 is nil rated; all beet and cane sugar under heading 1701 attract 5%; both plain and modified tamarind kernel powder under chapter 13 attract 5%; unsealed drinking water for public supply is nil rated; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by the component giving essential character (HS 3307 or 3401 at 18% as applicable); metallised yarns (Kasab) generally attract 12% under heading 5605 except a specified real zari item at 5%; marine engines as parts of fishing vessels attract 5%; cotton quilts are cotton-filled irrespective of cover and taxed by value thresholds; bus body building is GSTable at 28% when sold as a bus and at 18% when supplied as job work; disc brake pads classify under 8708 at 28%.

Concessional GST on fertilizers clarified: supplies for direct use or to manufacture agricultural complex fertilizers receive concessional treatment.
Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner.

GST on retained petroleum gases clarified - refinery liable on net quantity retained; returned volumes taxable when re-supplied.
GST on petroleum gases supplied through continuous pipelines for use as feedstock is payable by the refinery only on the net quantity retained by the manufacturer; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied to any other person. This clarification applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material returned, and commercial net billing on the retained amount is recognised.

GST classification clarifications: specified goods attract differentiated GST rates according to tariff headings and supply character.
Clarification on GST classification and applicable rates: fortified toned milk (HSN 0401) attracts Nil rate; all beet and cane sugar under heading 1701 attract five percent; both plain and modified tamarind kernel powder under chapter 13 attract five percent; drinking water supplied for public purposes not in sealed containers is Nil rated; normal human plasma attracts five percent while other plasma products under HS 3002 attract twelve percent; wipes are classified by essential character under HS 3307 or 3401; metallised kasab yarn generally attracts twelve percent under heading 5605 with a specified five percent exception; marine engines as parts of fishing vessels attract five percent; cotton filled quilts are classified as cotton quilts; bus body building is taxed as vehicle supply or service depending on who supplies the chassis; disc brake pads classify under heading 8708 and attract the motor vehicle parts rate.

AEO T1 application process simplified: new annexures and declaration mandatory, and accreditation decentralised to zonal AEO cells.
The AEO T1 application process is streamlined by replacing multiple prior annexures with Annexure 1, Annexure 2 and a prescribed Declaration, which are mandatory for all new applications immediately; applicants with pending filings may either submit the new annexures or comply with existing deficiency memos. Accreditation processing is decentralised to Zonal AEO Cells with final decision by the Zonal AEO Programme Manager, who will also determine whether older applications proceed under the old or new formats; digitalisation of processing is in progress.

e-Sanchit adoption: hard-copy docket submission dispensed; registration on examination order and Out of Charge after e-document scrutiny.
Introduction of e-Sanchit requires all import documents to be uploaded in PDF via ICEGATE; registration of Bills of Entry will occur on presentation of only the hard copy of the examination order, and Out of Charge will be granted after scrutiny of uploaded documents. Hard-copy submission of dockets is discontinued, but original hard copies must be produced when physical verification or debit on originals is required; the trade must upload all documents, including the latest debit sheet.

Duty-free import exemption for disaster relief goods enables charities to seek customs relief or apply for ad-hoc exemption.
Charitable organizations and the Red Cross Society may import specified relief goods exempt from Customs Duty and Integrated Tax under the relevant Notification subject to its conditions; other institutions may apply for ad-hoc exemption under the Customs Act by following CBIC Circular guidelines and submitting prescribed-format applications with supporting documents to the Member (Customs), Central Board of Excise and Customs in New Delhi.

Exemption from Customs Duty and IGST for relief imports by charitable organisations subject to prescribed conditions and certification.
Basic Customs Duty and Integrated Goods and Services Tax are exempted for specified free gifts, donations, and relief materials imported by charitable organisations for free distribution to the poor and needy, subject to conditions: import as free gift or purchase from foreign donations; certificate from State Government or authorised person or satisfaction of the Assistant/Deputy Commissioner as to bona fides; undertaking to furnish distribution certificate within six months or extended period; and, where applicable, permission to maintain an overseas donation account. Ad hoc exemptions for other items may be sought from CBIC and general exemptions apply to other importers.

Minimum import quantity relief: import of 125 MT of peas allowed per contract irrespective of prior advance payments.
Importers of peas (Exim Code 07131000) may import 125 MT (5 FCL) or the entire contract quantity per contract irrespective of advance payments made before 25.04.2018; Regional Authorities shall issue or amend Registration Certificates to allow such imports and applicants should approach their jurisdictional RAs for registration or enhancement of contracts.

Tax Audit reporting: Form 3CD GAAR and GST disclosure deferred, auditors not required to furnish those details for now.
Reporting obligations in Form No. 3CD for proposed clause 30C (GAAR-related information) and proposed clause 44 (GST compliance particulars) are deferred; tax auditors are not required to furnish the details called for under those clauses for Tax Audit Reports furnished on or after the amendment's notified date but before the deferred implementation date, as the reporting obligation is kept in abeyance until 31st March, 2019.

Status of norms fixation: exporters can view advance authorisation status online; displayed status is informational only.
An online facility on the DGFT EDI portal lets exporters with Advance Authorisations obtained via self-declaration view the status of norms fixation; the portal status is updated periodically, is informational only, and regularisation must be based on actual signed minutes uploaded on the DGFT website.