Refund on inverted duty structure: formula requires net ITC-based computation and defines adjusted turnover criteria.
The amendment prescribes a formula for refund on account of inverted duty structure computing maximum refund as a function of turnover of inverted-rated supplies, Net ITC and Adjusted Total Turnover, defines Net ITC as input tax credit availed in the relevant period excluding certain claims, and retains the existing meaning of Adjusted Total Turnover; it also establishes a detailed Consumer Welfare Fund regime with a Standing Committee to administer credits, grants, investments, audits, and compliance measures.

Eligibility of educational services for SEIS: services to NRI students qualify, sponsored Indian students excluded.
Educational services provided by Indian institutes to Non-Resident Indian students qualify for SEIS benefits under the FTP 2015-20 when the student is a foreign consumer; services to Indian students sponsored by NRIs are excluded because they are not foreign consumers. This clarification was issued by the DGFT in consultation with the Department of Commerce.

Phase-out of plastic recycling units in SEZs upheld, licence renewal denied to protect environmental and export policy objectives.
The Board refused renewal of the LoA for plastic waste and scrap recycling in Kandla SEZ, citing environmental concerns, prior policy to phase out such units, misuse of SEZ rules to channel goods to DTA and the ban on import of solid plastic waste in the DTA; renewal would set an adverse precedent. The BoA also disposed of multiple appeals: penalty matters held final, time-barred revalidation directed to submit revised business plan, SEEPZ LoA cancellations upheld for structural and procedural deficiencies, various proposal rejections for misleading information or being outside authorized SEZ activities, and some matters referred for consultation with DGFT or further departmental approvals.

Family assistance scheme: Rs. 5 lakh accidental-death benefit for eligible registered Rajasthan dealers' legal heirs.
Family Assistance Scheme provides a lump-sum accidental-death benefit of Rs. 5 lakhs to the nearest kin or legal heir of a registered Rajasthan VAT/GST dealer/trader who is a bona fide resident and has carried on business for at least one year, limited to proprietors, partners and heads or family members of HUFs; claims require no pending anti-evasion cases or outstanding VAT/GST returns/demands, mandatory specified documents, submission within six months of death, non-duplication with government-sponsored accidental-death insurance, and registration with the Rajasthan Vyapari Kalyan Board upon payment of the annual e-gras fee.

Cross empowerment of tax authorities allows intelligence based enforcement across the entire value chain with initiating authority prosecuting the case.
Both Central and State tax administrations are authorized to initiate intelligence based enforcement against any taxpayer irrespective of administrative assignment, and the authority that initiates such action is empowered to complete the entire process of investigation, issuance of show cause notices, adjudication, recovery and filing of appeals without transferring the case to the administratively assigned counterpart.

Compensation cess refund entitlement for international organizations: refunds allowed on intra and inter state supplies subject to prescribed conditions.
Entities specified under the CGST refund-entitlement framework-including UN agencies, specified international organizations, foreign diplomatic missions or consular posts in India, and diplomatic agents or career consular officers posted therein-are eligible to claim refund of Compensation Cess paid on intra State and inter State supplies of goods or services, subject to the same conditions and restrictions set out in the notification that identifies such entities, with CGST notifications (other than rate or exemption orders) applying mutatis mutandis to Compensation Cess refunds.

Reward guidelines expanded to include GST recoveries and permit rewards to eligible non-CBIC officers on par with CBIC.
Amendments expand the reward framework to include recovery of dues under CGST and IGST for calculating reward amounts; permit officers of other Departments/Agencies who assist in relevant investigations to be eligible for rewards if they hold rank equivalent to or lower than Additional Commissioner of Customs & Central Excise; revise Apex Reward Committee composition for high-value informer rewards to include Principal DGRI/DGGSTI and any two Principal Chief Commissioners/Chief Commissioners; update agency nomenclature; and make the amendments applicable to pending cases and advance reward recommendations.

Mandatory registration on ICEGATE for e-SANCHIT PGA uploads; beneficiaries must register to receive IRN notifications.
e-SANCHIT under SWIFT requires PGAs to upload licences, permits, certificates and other authorisations (LPCOs) to the system; a unique Image Reference Number (IRN) will be generated and communicated to the beneficiary via the email id registered with ICEGATE, and beneficiaries must register on ICEGATE to receive notifications and access PGA-uploaded documents; after PGA implementation beneficiaries cannot upload those documents themselves.

Online registration requirement: eligible units must use ACES GST portal for filing and processing budgetary support claims.
Mandatory online registration on the ACES GST portal is required to obtain a unique ID for filing, processing, sanction and payment of quarterly budgetary support claims for eligible units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh and the North East including Sikkim; jurisdictional Deputy Commissioners or Assistant Commissioners of Central Tax shall approve online registrations based on earlier manual approvals without further verification, and claims from the quarter ending September 2018 onwards must be filed and processed online while PFMS integration for electronic disbursement is being implemented.

Relaxation of additional fees for delayed filing of annual returns and financial statements extends relief for affected companies.
The Ministry authorised waiver of additional fees for delayed electronic filings of AOC-4, AOC (CFS), AOC-4 XBRL and MGT-7 for companies with registered offices in the affected State, recognising disruption to normal business due to heavy rains and floods and making the concession applicable only where additional fee would otherwise be leviable.

SEIS e application activation delayed; electronic module now scheduled to accept ANF 3B-based applications through the portal.
Activation of the electronic application module for the Service Exports from India Scheme (SEIS) is postponed; the SEIS E com module will accept applications based on ANF 3B from the newly scheduled availability date. Exporters and Regional Authorities are instructed to submit SEIS claims through the E com portal using ANF 3B, and the Directorate regrets the delay and notes issuance with approval of the competent authority.

Waiver of penalty for late bill of entry filings after e-Sanchit outage, allowing affected importers to file without late charge.
Waiver of penalty for late filing of Bills of Entry caused by non-functioning of the electronic submission module: for consignments whose Import General Manifest was filed immediately prior to the outage and whose Bills of Entry were due during the outage window, no late-presentation charge will be levied; affected parties should report any difficulties to the designated customs official.

Customs duty on cruise consumption: vessels must declare and pay duty; domestic passengers cannot buy duty-free aboard.
Cruise vessels must pay customs duty on consumed stores, including alcohol, based on vessel self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty-free goods aboard and must pay duty on any on-board purchases upon disembarkation. Chief Commissioners may authorize escorts when necessary despite a general policy of no escort on domestic legs. The term Indian Customs waters is extended to the Exclusive Economic Zone, but Section 12 governs dutiability; calling at an Indian port or consuming stores during territorial transit or port stay creates liability, while mere passage without calling does not.

TDS under GST: Budgetary authorities must report DDO GSTIN registrations using prescribed pro forma to enable TDS implementation.
Budgetary authorities were directed to report the number of DDOs registered under GSTIN to enable implementation of TDS under GST, using the prescribed pro forma; many authorities either failed to report or submitted incomplete responses and were instructed to forward complete reports by the stated deadline to facilitate administrative implementation of TDS procedures.

Extension of filing deadline for FORM GST TRAN-1 granted for affected registrants following portal technical difficulties.
Extension of the filing period for FORM GST TRAN-1 is granted to the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, subject to recommendation by the Council; the Commissioner extends the deadline to 31 January 2019 by exercising powers under the procedural rule read with the enabling Act.

Anti profiteering requirement: businesses must pass input tax credit benefits to customers; complaints may be filed for enforcement.
Anti profiteering obligations require CST/GST taxpayers to transfer the benefit of reduced tax burden or available input tax credit to purchasers by means of a commensurate reduction in prices. Noncompliance may attract penalties and administrative sanction including cancellation of registration. Buyers are directed to verify supplier invoices and to file written complaints with copies of invoices to specified Commissionerate officers for investigation and enforcement.

eSANCHIT integration requires PGA-uploaded authorizations with IRN notifications to beneficiaries via ICEGATE registration.
Implementation of mandatory electronic submission through eSANCHIT requires PGAs to upload licences, permits, certificates and other authorizations and generates a unique Image Reference Number (IRN) communicated to beneficiaries using the email registered on ICEGATE; beneficiaries must register on ICEGATE and, once PGA uploads are in place, will not be permitted to upload those PGA-originated documents themselves.

e-SANCHIT integration: beneficiaries must register on ICEGATE to receive PGA-uploaded LPCOs for faceless paperless clearances.
Customs has implemented e-SANCHIT under SWIFT to enable PGAs to upload LPCOs directly, generating a unique IRN communicated via the beneficiary's ICEGATE-registered email. Importers were mandated to upload regulatory documents electronically; export extension is piloted. After PGA rollout beneficiaries must register on ICEGATE to receive PGA-uploaded documents and will be precluded from uploading those LPCOs themselves. Guidance on ICEGATE registration is available on the ICEGATE website and operational issues may be reported to the Deputy Commissioner (EDI) at the Custom House, Visakhapatnam.

Registration requirement for authorised carriers mandates pre-effective compliance with amended sea cargo manifest and transhipment regulations.
The amendment brings the Sea Cargo Manifest and Transhipment Regulations into force on the notified commencement date and requires authorised carriers filing Arrival/Departure Manifests to register under the amended Regulations prior to that date; all stakeholders must comply with the new procedural and reporting requirements and report implementation difficulties to the Commissioner.

External commercial borrowings liberalisation permits public sector oil companies to raise working capital ECBs under relaxed automatic-route conditions.
Public sector Oil Marketing Companies may raise external commercial borrowings for working capital under the automatic route from all recognised lenders with a specified minimum average maturity; individual borrower limits and mandatory hedging requirements are waived for this dispensation, subject to the OMCs maintaining a Board-approved forex mark-to-market procedure and prudent risk management policy, under an overall ceiling equivalent to USD 10 billion and with other ECB provisions unchanged.