E-way bill requirement: transporter godown declared as additional place of business ends inbound e-way movement, fresh e-way needed for onward transit.
When a consignee stores goods in a transporter's godown, the consignee must declare that godown as an additional place of business; arrival at that declared additional place of business concludes the e-way bill movement for the inbound transit, so e-way bill validity need not be extended, while any subsequent movement from the transporter's godown to other recipient premises requires a fresh valid e-way bill.

Refund entitlement for Canteen Stores Department: invoice-based quarterly claims with prescribed documentary and inter-authority payment procedures.
Refund entitlement for the Canteen Stores Department (CSD) is fifty percent of tax paid on inward supplies subsequently supplied to unit run canteens or authorized customers. Claims are invoice-based and filed quarterly using FORM GST RFD-10A manually until an online utility is available, accompanied by an undertaking, non-duplication declaration, FORM GSTR-3B and FORM GSTR-2A copies with supporting invoices, and bank details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTR returns on the portal, sanction fifty percent per tax head, issue separate sanction/rejection orders and payment advices, and coordinate inter-authority communication for payment through PFMS.

Recovery of wrongly availed CENVAT credit - reverse via GSTR-3B and remit interest and penalty through electronic ledgers.
Recovery of wrongly availed CENVAT credit and inadmissible transitional credit is to be treated as central tax liability payable from the electronic credit or cash ledger and intended to be recorded in the Electronic Liability Register (Form GST PMT-01). Until portal functionality exists, taxpayers shall reverse such credits via Table 4(B)(2) of Form GSTR-3B and discharge applicable interest and penalty by entry in column 9 of Table 6.1 of Form GSTR-3B.

Principal agent representation determines GST treatment; invoice issuance in agent's name triggers deemed supply under Schedule I.
Scope of GST treatment for principal-agent dealings turns on the agent's representative character and the mechanics of invoice issuance. Schedule I treats certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The operative test is whether the agent issues the invoice in his own name or the principal's name; issuance in the agent's name indicates authority to transfer title and brings the transaction within Schedule I, with corresponding registration implications.

Reward to informers: scheme permits payment when information on assets leads to recovery of revenue arrears.
A reward scheme applies to informers and government servants who supply information about the whereabouts, assets or immovable property that results in recovery of revenue arrears under the Customs Act, Central Excise Act and the Finance Act's service tax provisions, and trade and departmental officers are directed to disseminate the scheme to encourage reporting.

Sample testing compliance mandated under board circular; stakeholders must follow enclosed procedures and report implementation difficulties.
Customs directs forwarding of samples to outside laboratories for testing in accordance with the enclosed Board Circular No. 28/2018-Customs; Customs Brokers, Exporters, Importers and other trade stakeholders must comply strictly with the enclosed procedures and report any difficulties in implementation to the issuing office.

Form BEN-2 filing extension: no additional fee if submitted within specified period after e form deployment.
The Ministry directed that the time limit for filing e Form BEN-2 is thirty days from the date the BEN-2 e form is deployed on the MCA 21 portal, and no additional fee shall be levied if filed within thirty days of deployment.

Signature requirement for customs printouts clarified: customs officers will no longer sign out of charge bills of entry.
The notice clarifies that duplicate and triplicate bills of entry are EDI generated after Out Of Charge and that signatures on these computer generated print outs are not mandatory; henceforth customs officers will not append their signatures on out of charge bills of entry.

Denotification of Customs Area enabling domestic warehousing at an inland container depot alters area classification and boundaries.
The Commissioner of Customs has partially modified prior public notices to denotify 18,879 square metres of the ICD operated by M/s. Container Corporation of India Ltd., reclassifying that portion for domestic warehousing and reducing the net customs area while confirming inclusion of the DPD area; revised boundaries are specified and all other conditions remain unchanged.

Round the clock customs clearance extended to facilitate time sensitive imports and sealed perishable exports at the sea port.
The Board authorizes round the clock Customs clearance at M/s Adani Kattupalli Sea Port for specified imports under 'facilitated' Bills of Entry and for specified exports comprising reefer containers with perishable/temperature sensitive goods sealed in presence of Customs and goods exported under free Shipping Bills; the Chief Commissioner must deploy sufficient officers on a continuous basis, issue Public Notices/Standing Orders, and report implementation difficulties to the Board.

Lapsing of Input Tax Credit on fabrics: accumulated input credit on specified inputs will lapse unless utilized, with reporting required.
Accumulated input tax credit on specified fabrics received on or before 31 July 2018 shall lapse to the extent unutilised after payment of GST for July 2018; the change applies prospectively to supplies received on or after 1 August 2018. The lapsing applies only to ITC on inputs arising from inverted duty structure and excludes ITC on input services, capital goods and zero rated supplies. The amount to lapse is computed using the prescribed formula for inverted duty refunds, allowing exclusion for inputs in closing stock, and must be self-assessed and reported in the taxpayer's return for August 2018 with supporting calculations retained for verification.

Discharge of bonds expedited: nominated banks must submit electronic export proofs and customs must act within prescribed timelines.
Nominated agencies/banks must electronically submit prescribed export proof documents (EP copy of shipping bill, customs-attested invoice, bank certificate of realisation/eBRC) to the Assistant/Deputy Commissioner of Customs via dedicated email. The officer will acknowledge receipt within 24 hours, may issue a deficiency memo within five days, and require additional documents only with Additional Commissioner approval. Agencies must supply missing documents within seven days; the officer will confirm export within seven days of receipt and discharge the bond within seven days of confirmation.

Simplification of AEO-TI application processing streamlines annexures and decentralizes accreditation to zonal AEO cells.
Simplification of AEO-TI application processing replaces multiple annexures with two streamlined annexures, requires immediate filing of new applications in the new format, and decentralizes accreditation to Zonal AEO Cells where a Zonal AEO Programme Manager will decide acceptance or rejection and notify the central directorate for certificate generation. Pending applications may be processed under either the old or new annexures at zonal discretion, and online processing will begin when digital infrastructure is available.

De-notification of Customs Notified Area: Sewree Timber Pond area de-notified under Section 8(b) enabling transfer for infrastructure project.
The Principal Commissioner of Customs (General), Mumbai, exercising powers under Section 8(b) of the Customs Act, 1962, has modified Notification No. 8 to de-notify the remaining Sewree Timber Pond area so that the entire area ceases to be a Customs Notified Area for storage and examination of cargo.

Input tax credit for auction supplies extends to principal's supplies received by auctioneers before or after auction.
Input tax credit clarification for auction-based supplies of tea, coffee, rubber and similar goods is corrected to include supplies received by the auctioneer from the principal before or after the auction. The requirement that such goods be supplied only through auction continues to apply.

Transporter godown as additional place of business concludes e-way bill movement, while onward movement requires a fresh valid e-way bill.
Goods temporarily stored in a transporter's godown before delivery must be accompanied by a valid e-way bill. If a recipient taxpayer stores goods in that godown, it must be declared, with the transporter's concurrence, as the recipient taxpayer's additional place of business. Transport under the e-way bill concludes when goods reach that declared godown, without requiring extension of validity. Any later movement to another recipient premises requires a valid e-way bill. Transporters and recipient taxpayers must maintain their respective prescribed records.

E-way bill requirement: goods stored in transporter godowns require a valid e-way bill unless declared additional place of business.
Goods in movement that are temporarily stored in a transporter's godown remain subject to e-way bill requirements; such godowns fall within the definition of place of business. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), the transportation is deemed complete once goods reach that godown and e-way bill validity need not be extended. Any later movement from that declared godown to other recipient premises requires a fresh valid e-way bill. Transporters must continue to maintain accounts as ware-housekeepers and recipients must keep prescribed records.

Invoice-based GST refunds for CSD require quarterly claims, prescribed evidence, verification, and coordinated payment by respective tax authorities.
CSD is entitled to an invoice-based refund of 50 per cent of applicable GST paid on inward goods subsequently supplied to Unit Run Canteens or authorised customers, rather than a refund of accumulated input tax credit. Quarterly claims must be manually filed in FORM GST RFD-10A with prescribed declarations, returns, invoice evidence and bank details. Proper officers must acknowledge complete claims or issue one comprehensive deficiency memo within 15 days, verify returns and supply details, and sanction eligible refunds separately by tax head. Counterpart tax authorities must receive refund orders within seven days for payment of their respective tax components.

Invoice-based refund entitlement for Canteen Stores Department requires specified filings and inter-authority communication for payment.
CSD refund claims are invoice-based and filed quarterly on FORM GST RFD-10A manually until an online utility exists; applications must include an undertaking of goods receipt, declaration of no prior claims, copies of FORM GSTR-3B and GSTR-2A (with attested invoices not in GSTR-2A), and bank details. The proper officer issues an acknowledgement, may issue a single deficiency memo, validates GSTIN and return details on the portal, relies on GSTR-2A as evidentiary support, and issues separate sanction/rejection orders and payment advice per tax head, with inter-authority communication required for payment processing.

Refund claim procedures: GSTR-2A evidence, prescribed invoice statement, ledger-debit sequencing and re-credit conditions clarified.
Refund claims premised on availed input tax credit must include the claimant's FORM GSTR-2A printout and a completed invoice statement in Annexure-A; GSTR-2A will serve as prima facie proof of supplier accountal and hard copy invoices may be called for only if GSTR-2A lacks entries. Refundable amounts are computed as the least of the statutory formula, period-end electronic credit balance, and ledger balance at filing, and debits from the electronic credit ledger must follow the prescribed sequence starting with integrated tax, then central and state/UT tax equally. Rejected amounts for ineligible credit are re credited with simultaneous demand and recovery procedures, while other re credits require an undertaking against appeal.