SEIS e-com module activation delayed; exporters instructed to apply only through the new online application once operational.
The Directorate announces that the SEIS online e com module implementing ANF 3B will be activated after completion of minor modifications and testing necessitated by mid term incentive rate changes; exporters are instructed to apply for SEIS only through the new online module once it becomes operational.

Coastal cargo exemption requires arrival and departure manifests on EXIM berths; other coastal filings and MOT charges waived.
Vessels carrying exclusively coastal goods are exempt from filing Bills of Coastal Goods, port clearance, and shipping bills for ship stores, but when operating from berths used by import/export vessels they must file arrival and departure cargo manifests; MOT charges are waived and authorized preventive officers may conduct random checks to verify no import or export goods are loaded.

RFID tagging for commercial vehicles becomes mandatory as the State rolls out monitoring and stakeholder guidance measures.
Implementation of an RFID system for monitoring commercial vehicles entering and exiting the State is to take effect from 01.11.2018. From that date, it is mandatory for all commercial vehicles entering or exiting the State to have RFID tags affixed and installed, with distribution and installation arrangements near RFID readers at 41 identified entry and exit points. Each zonal office is to establish a help desk, and camps and meetings are to be organized to guide stakeholders until the system is streamlined.

RFID tower verification requires enforcement units to confirm installation and submit photographs and reports within deadlines.
Verification of installed RFID towers is required to support real-time monitoring of commercial vehicles. Enforcement units must verify the towers within their jurisdiction and send photographs of the tower and surrounding location by email. The verification report and hard copies of the photographs must also be furnished to headquarters within the prescribed deadline.

Mandatory upload of supporting documents via e SANCHIT required; hardcopy not to be insisted upon and assessment documents to follow e SANCHIT procedure.
Importers and customs brokers must upload the essential supporting documents (Invoice, Packing List and Bill of Lading) for all Bills of Entry through e SANCHIT; officers shall not insist on hardcopies when documents exist on e SANCHIT, and additional assessment documents must follow the e SANCHIT procedure with operational issues reported to the Joint Commissioner (Systems).

Refund procedures for unutilized input tax credit: GSTR-2A reliance, ledger debit order and re credit rules clarified.
Clarifies refund procedures under the Goa GST: refund applications must include a printout of FORM GSTR-2A and Annexure-A listing invoices and eligibility; refundable amounts on the portal are computed as the least of prescribed amounts and debited from the electronic credit ledger in the order of Integrated Tax, then Central and State Tax equally with cross-debiting for shortfalls; rejected unutilized ITC must be re credited via FORM GST RFD-01B with simultaneous recovery notice where ineligible, while other re-credits require an undertaking or final adverse appellate outcome; deficiency memos require refiling and amounts below the de minimis per tax head are to be rejected and recredited.

Rating review procedure requires a distinct majority committee with at least one third independent members to reconsider issuer requests.
CRAs may rate financial instruments under guidelines of specified financial sector regulators and undertake incidental research. Requests by issuers for rating review must be examined by a rating committee with a majority of members different from those who assigned the earlier rating and with at least one third independent members; all other provisions of the earlier circular remain unchanged.

Extension of filing deadline for FORM GST TRAN-1 granted for registrants unable to file due to portal technical issues.
The Commissioner, invoking sub rule (1A) of rule 117 and section 168, extends the period for submitting the FORM GST TRAN-1 declaration for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases are recommended by the Council; the extension is effective retrospectively from 17th September, 2018.

GST TRAN-1 filing extension for eligible registered persons facing portal technical difficulties under the prescribed rule.
Extension of the time limit for filing Form GST TRAN-1 under Rule 117(1A) was granted for registered persons who could not submit the declaration by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council. The Commissioner, exercising power under Section 168 read with Rule 117(1A), extended the period for submission of the declaration up to 31-01-2019 for the specified class of eligible persons.

Authorization of Cost Accountants permits certification for IGST refunds where GSTN records were not transmitted, enabling interim processing.
Exporters whose GSTN records were not transmitted due to GSTR 1/GSTR 3B mismatches were allowed provisional IGST refund sanction on undertakings and certificates from Chartered Accountants plus post refund audit; the Board now authorises Cost Accountants to provide the requisite certificates under that interim mechanism and directs field formations to notify exporters and report implementation difficulties to the Board.

Extension of time for GST TRAN-1 filings where portal technical difficulties occurred; council-recommended cases allowed extra filing period.
Extension of the period for submission of FORM GST TRAN-1 is granted for registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council; the Commissioner of State Tax, under rule 117(1A) of the Haryana GST Rules read with the enabling Act, authorized the extension until January 2019.

External Commercial Borrowings policy liberalisation shortens minimum maturity for manufacturers and permits bank participation in rupee bonds.
ECB policy liberalisation permits manufacturers to raise ECBs at the existing small ticket limit with a reduced minimum average maturity of one year, while Indian banks are authorised to act as arrangers, underwriters, market makers and traders for Rupee denominated bonds issued overseas, subject to applicable prudential norms. All other ECB provisions remain unchanged and the Master Direction is being updated; AD Category I banks must notify constituents. The directions are issued under the Foreign Exchange Management Act and do not affect other statutory approvals.

RMS-selected container examination moved to terminal inspection area, customs preventive staff to inspect and apply one time bottle seals.
Examination of RMS selected packages of DPD/DPE factory stuffed and e sealed containers will be conducted within a dedicated area at the VCTPL terminal by Customs Preventive Staff, and containers will be resealed by the preventive officer with one time bottle seals; this trade facilitation measure modifies Public Notice No. 27/2018 to reduce time and cost by avoiding diversion to CFSs.

Extension of time for FORM GST TRAN-1 submissions for registrants affected by common portal technical difficulties until January deadline.
The Commissioner, under the state GST rules and Act and on Council recommendation, extends the period for submission of FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal until 31 January 2019; the extension is deemed effective from the day of September 2018 and applies only to those cases recommended by the Council.

Extension of time for filing FORM GST TRAN-1 due to portal technical difficulties for affected registered persons.
Extension of filing period for declaration in FORM GST TRAN-1 is authorized under the Tripura State GST Rules, with the Chief Commissioner, on Council recommendations, specifying a new deadline for registered persons who could not submit TRAN-1 by the due date due to technical difficulties on the common portal; the benefit is confined to those cases recommended by the Council.

GST TDS deduction and deposit by DDOs under GST, with instructions circulated for compliance and awareness.
Guidelines concern TDS deduction and deposit by Drawing and Disbursing Officers (DDOs) under GST. The communication refers to the corresponding central circular and directs that the instructions be circulated to subordinate officers to ensure compliance and to inform trade organizations at the local level. The emphasis is on uniform understanding and follow-up of the GST TDS procedure.

Goods interception procedure amended for detention, release and confiscation of conveyances under GST enforcement
Amendment is communicated to the procedure for interception of vehicles carrying goods in movement and for the detention, release and confiscation of such goods and conveyances. The circular records that a subsequent central GST circular has revised the earlier inspection and enforcement framework, and directs that subordinate officers be informed to ensure compliance. Trade organisations are also to be apprised of the revised position.

Interception of conveyances: tolerable e-way bill and document errors avoid seizure but attract prescribed penalties.
The circular clarifies that absence of required documents or an invalid Part B makes an e-way bill invalid and may invite detention and seizure; however, where a consignment carries both a specified document and a valid e-way bill, listed minor discrepancies (such as small name, PIN, address, document number, HSN or vehicle number errors) should not lead to seizure proceedings, but a prescribed penalty must be imposed and those consignments recorded and reported weekly to the controlling officer.

GST liability on Priority Sector Lending Certificates now assigned to seller banks for specified earlier period.
For PSLC trades in the period 1 July 2017 to 27 May 2018, GST is to be paid by the seller bank on a forward charge basis and the applicable GST rate for such supplies is 12%; implementation issues should be reported to the Commissioner of State Tax.

E-way bill minor errors: avoid seizure for specified discrepancies; impose nominal penalty and maintain weekly records.
Where consignments carry an invoice or other specified document together with an e-way bill, seizure proceedings need not be initiated for minor discrepancies such as spelling errors in names with correct GSTIN, minor PIN or address errors that do not affect e-way bill validity, one- or two-character errors in document or vehicle numbers, and limited HSN digit-level errors where the first two digits and tax rate are correct. In such cases a nominal penalty under the penalty provision should be imposed for each consignment and the proper officer must send weekly records of consignments where seizure was not invoked to the controlling officer.