Advance tax for casual taxable persons must be based on estimated net tax liability after available input tax credit.
Advance deposit for registration as a casual taxable person must be calculated on the estimated net tax liability after accounting for eligible input tax credit. Long-running exhibitions exceeding the casual period require normal registration, use of allotment/consent letter as business proof, no advance tax for such registration, and surrender post-event. Excess credit improperly distributed by an Input Service Distributor is recoverable from recipients with interest and penalty; recipients may voluntarily repay using FORM GST DRC-03, otherwise recovery proceedings under the statute using FORM GST DRC-07 may be initiated and the ISD faces a general penalty.

Refund procedure after deficiency memo: rectified applications must use original ARN and re-credit to credit ledger is not required.
When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application using the original ARN until the portal allows fresh filings; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required at that stage and rectified applications will be accepted under the earlier ARN. Exporters who imported inputs/capital goods under customs notifications 78/2017 and 79/2017 before the State Notification of 9 October 2018 remain eligible for IGST export refund until that date; thereafter such importers are excluded, while exporters receiving capital goods under the EPCG Scheme remain eligible.

Cancellation of GST registration requires officer acceptance within time limits and filing of a final return with input tax reversal.
Proper officers should accept and issue cancellation orders in FORM GST REG-19 within 30 days of filing FORM GST REG-16 except where the application is incomplete or the transferee entity is not registered; the officer must give seven working days to rectify discrepancies before rejection. The effective date of cancellation is the date sought by the applicant but not earlier than the application date. Cancellation does not affect pre- or post-cancellation liabilities; final return in FORM GSTR-10 must be filed and input tax/output tax reversal (whichever higher) assessed as on the day before cancellation, which may be completed in GSTR-10.

Refund procedure for input tax credit requires GSTR-2A evidence and prescribes electronic ledger debit order and re-credit mechanics.
Procedural clarifications require refund claims to be filed with a print-out of FORM GSTR-2A and an Annexure-A invoice statement alongside FORM GST RFD-01A and ARN; the proper officer may rely on GSTR-2A and need not insist on invoices contained therein. The portal computes refundable unutilized ITC as the least of the statutory formula amount, end-period electronic credit ledger balance after return, and ledger balance at filing, and ledger debits must follow the order: integrated tax, then central and state/UT tax equally with cross-debiting. Re-credit of rejected amounts follows specified forms and recovery procedures; rule 96(10) applies only to direct purchasers/importers who availed specified notification benefits; disbursing authorities must not withhold sanctioned refunds save as statutorily permitted. Deficiency memos require fresh filing and threshold limits apply per tax head.

GST facilitation centres expand taxpayer assistance and e filing support with mandatory helpdesk services and record-keeping.
Establishment of GST Help Desk cum Facilitation Centres at division and circle level to assist taxpayers with preparation and e filing of returns, provide helpline and technical support, log help requests, and publish contact details. Joint Commissioners are directed to encourage use of these centres and ensure maintenance of records capturing GSTN, enterprise name, email and contact number for periodic submission to the Ease of Doing Business team.

Return of time expired medicines: allow fresh supply invoice or credit note, affecting input tax credit entitlement and filing obligations.
Retailers or wholesalers may return time expired drugs either as a fresh supply-issuing an invoice (registered) or bill of supply (composition) or a commercial document (unregistered)-with ITC available to recipients only when conditions of Section 16 are met; destruction of returned goods requires reversal of ITC attributable to the return supply under section 17(5)(h). Alternatively, suppliers may issue a credit note under section 34: if issued within the section 34(2) time limit the supplier may adjust tax subject to recipient's ITC position and must upload on the common portal; if issued after that limit tax cannot be adjusted and upload is not required.

Advance tax for casual taxable person must be computed net of eligible input tax credit, affecting registration deposits.
Clarifies that advance tax for a casual taxable person must be calculated on the estimated net tax liability after eligible input tax credit, that long running exhibitions beyond the casual period require normal registration with allotment letter as proof and no advance tax at registration, and that excess credit distributed by an ISD is recoverable from recipients (voluntarily via FORM GST DRC 03 or by tax demand proceedings using FORM GST DRC 07), with the ISD also liable to a general penalty.

Refund procedure modifications: rectified refund applications must be filed under the original ARN when portal disallows fresh filings.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal does not permit filing a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required in such cases and the rectified application will be accepted by the jurisdictional authorities. Separately, amendments permit exporters receiving capital goods under the EPCG scheme to claim refund of IGST on exports, while exporters importing under specified customs notifications are restricted from claiming such refunds prospectively; earlier circulars are superseded.

Cancellation of GST registration: applications must be accepted unless incomplete or transfer unregistered, with specified final return obligations.
Applications for cancellation under FORM GST REG-16 must include contact, reason and effective date, stock and tax particulars, transfer particulars where applicable, and last return details. Proper officers should accept and issue FORM GST REG-19 within thirty days except when applications are incomplete or transferee entities lack registration; in such cases officers must notify discrepancies, allow seven working days to respond, and may approve or reject after hearing. The effective cancellation date is the date sought and cannot precede the application date.

IGST refund rectification extended; once-only SB005 correction permitted and revised IGST plus compensation cess to be sanctioned.
Shipping bills with SB005 invoice mismatches may be rectified using the alternate officer-interface mechanism for filings up to 15.11.2018 under Board Circular No. 40/2018-Customs. The Board's instructions prescribe processing of differential IGST refunds, including disbursal of compensation cess where applicable, and the rectification facility may be used only once per shipping bill to sanction the revised IGST amount.

Electronic sealing required for bonded warehouse deposits and transfers; RFID seals must be procured from the destination warehouse.
Importers authorised to deposit or transfer goods into Customs bonded warehouses must obtain RFID seals from the destination warehouse; the same requirement applies to warehouse to warehouse transfers. The notice places this electronic sealing protocol into effect from the stated implementation date and encloses the clarifying Board circular for strict compliance, inviting stakeholders to report implementation difficulties to the Commissioner's office.

IGST refund denials prompted by higher drawback claims require compliance with prescribed circular addressing identical rate situations.
Cases of IGST refund denials due to claiming a higher drawback rate, or where the higher and lower drawback rates were identical, are brought to attention with a directive for strict compliance with Board Circular No. 37/2018-Customs dated 09.10.2018; the circular is enclosed and stakeholders are asked to report implementation difficulties to the Commissioner's office.

Return of expired drugs: options to treat as fresh supply or by credit note with ITC entitlement and reversal rules.
Explains two procedures for returning time expired drugs under the NGST Act: (1) treat the return as a fresh supply with an invoice (registered persons) or a bill of supply (composition taxpayers) or a commercial document (unregistered persons), permitting recipient ITC subject to Section 16 and requiring ITC reversal where returned goods are destroyed; and (2) process the return via a credit note, with tax adjustment and portal upload permitted only if issued within the statutory time limit, while late credit notes cannot adjust tax and need not be uploaded.

Input Tax Credit recovery: excess credit from an ISD must be returned or recovered with interest and penalties.
Clarifies that advance tax for a casual taxable person must be calculated on the estimated net tax liability after eligible input tax credit; long-running exhibitors exceeding the casual period must register as normal taxable persons using allotment letters as place-of-business proof and need not pay advance tax for normal registration; and excess credit distributed by an ISD must be recovered from recipients with interest and penalty, with recipients allowed to voluntarily deposit excess credit or face recovery proceedings, while the ISD is also liable to general penalty provisions.

Refund eligibility under EPCG clarified; rectified refund applications must be filed under the original ARN for processing.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal cannot accept a fresh application; consequently re-credit to the electronic credit ledger using FORM GST RFD-01B should not be carried out at present and rectified applications will be accepted by authorities under the earlier ARN. Separately, exporters who imported inputs or capital goods under specified customs notifications are eligible to claim IGST refund on exports up to the issuance date of the notification, while exporters receiving capital goods under the EPCG Scheme continue to be eligible for IGST export refunds despite the amended sub-rule.

Cancellation of GST registration: complete REG-16 applications should be accepted and FORM GST REG-19 issued with the sought effective date.
Applications for cancellation in FORM GST REG-16 must include contact details, reason, sought effective date, stock and tax particulars, transfer particulars where applicable, and last return details; proper officers should accept complete applications and issue FORM GST REG-19 within 30 days with the effective date as sought, except where the application is incomplete or the transferee is not registered, in which case the officer must notify the applicant, allow seven working days to respond, and may reject after giving an opportunity to be heard. Cancellation does not affect tax liabilities and necessitates filing FORM GSTR-10 and payment of tax due.

Export authorisation for restricted items: streamlined online/offline filing, ministry NOC, EFC review and RA licence within 30-45 days.
DGFT requires applicants for export of items classified as Restricted under ITC(HS) Schedule 2 to file ANF 1 and ANF 2N with supporting purchase/contract orders and proof of fee payment via its online portal or at the Facilitation Counter; exported applications are pre screened and forwarded to the concerned Technical Ministry within three working days, applicants must cure deficiencies within three days, Technical Ministries are expected to provide NOC/comments within 30 days, applications with NOC/comments go to the EXIM Facilitation Committee, and upon EFC approval DGFT(HQ) issues an authorisation and the Regional Authority must issue the export licence within three working days (overall 30-45 days).

IGST refund certification: Cost accountants can issue certificates to enable sanction of pending refund claims caused by transmission mismatches.
An interim mechanism allows sanction of pending IGST refund claims where GSTN-to-Customs transmission failed due to GSTR-1/GSTR-3B mismatches, permitting refunds on exporter undertakings and accountant certification with post-refund audit. The department now authorizes Cost Accountants to issue the required certificates under that mechanism to facilitate immediate processing of affected refund claims.

Anti-dumping duty sunset review: importers must be notified of pending litigation and clearances accounted; trade notice to be issued.
Following a sunset review that found no justification to continue anti-dumping duty on saccharin, the High Court issued a civil notice directing that clearances be accounted for and importers be informed that litigation is pending; customs authorities are instructed to issue a Trade Notice quoting the Court's observations and publish it widely so trade and importers are aware of the pending litigation and the need to account for clearances.

GSTR-2A reliance for refund processing permits portal invoice evidence while allowing hard-copy invoices when records are missing.
Claimants must submit a print out of FORM GSTR-2A and a manually completed Annexure A declaring ITC eligibility; proper officers may request hard copy invoices only when GSTR-2A lacks details. The portal will compute refundable unutilized ITC as the least of prescribed amounts and debits the electronic credit ledger in the order of integrated tax, then central and state tax equally, with applications permitted only after such debiting and ARN generation. Rejected ineligible ITC is re credited with simultaneous demand; other re credits require an undertaking or final adverse appeal decision.