GST special migration procedure: Kolkata zone nodal officer appointed and contact details provided to assist affected taxpayers.
Notification No. 31/2018-CT (06.08.2018) establishes a special procedure to complete GST migration for taxpayers with provisional IDs who did not finish migration; this trade notice appoints the jurisdictional nodal officer for the Kolkata GST & C.Ex. Zone and furnishes the officer's designation, office address, telephone and email in Annexure A to assist taxpayers and handle IT grievance redressal.

Lapsing of input tax credit on fabrics alters refund entitlement while protecting service and capital goods credits.
The amendment withdraws the refund bar on accumulated input tax credit for specified fabrics prospectively while directing that accumulated input credit on such fabrics, relating to inward supplies received up to the cutoff date and remaining unutilised after payment of tax for the cutoff month, shall lapse. The lapsing applies only to input credit on goods, excludes input services and capital goods, and uses the statutory refund calculation formula (applied mutatis mutandis) - which excludes zero rated supplies - to determine the amount to be treated as lapsed; taxpayers must self assess and report that amount in their return for the month after the cutoff.

Migration of taxpayers with provisional IDs to full GSTINs via prescribed portal steps and nodal officer submissions.
Taxpayers who held only a Provisional Identification Number (PID) as of 31 December 2017 may apply for GSTIN by submitting required details to the jurisdictional nodal officer by 31 August 2018, completing FORM GST REG-01 on the GST portal upon GSTN email, and providing the new GSTIN, access token, and ARN to GSTN by 30 September 2018 to enable mapping of the new GSTIN to the old PID and generation of the registration certificate; such registrations are deemed effective from 1 July 2017.

AEO-T1 application process simplified: file via Annexures 1 and 2 with designated CRMs; contacts provided.
Applicants for AEO-T1 must file using Annexure 1 (General Compliance) and Annexure 2 (Legal, Managing Commercial Records and Financial Solvency Compliance), replacing prior annexures, through designated Client Relationship Managers. Applications must include corporate identifiers, site lists and plans, process maps and documentation trails, disclosure of prior enforcement or SCNs, procedures for customs declaration verification, IT safeguards, backup and archiving arrangements, audited financials and solvency data for three years, and a signed corporate declaration with supporting documentary evidence.

GST Practitioner registration procedure sets filing, jurisdiction, verification, query, and approval timelines through the common portal.
Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.

Cross-empowerment of tax authorities enables intelligence-based enforcement across the entire value chain with limited adjudication exceptions.
Both Central and State tax administrations may undertake intelligence-based enforcement across the entire value chain; IGST powers are cross-empowered to State authorities with exceptions preserving Central adjudication for place-of-supply disputes unless a State requests CGST adjudication, and with export/import issues reserved for Law Committee consideration. Detecting authorities will pursue full follow-up including investigation and adjudication and forward incident reports to counterpart Chief Commissioners. TRAN-I legacy verifications and non-filer notices remain with the allotted authority, and inspections under Section 67 are permissible when its conditions are met.

Migration of taxpayers: PID holders may apply for GSTIN via prescribed migration procedure, resulting in mapping and deemed registration.
Migration enables persons who received only a Provisional Identification Number (PID) to obtain a Goods and Services Tax Identification Number (GSTIN) by submitting prescribed details to the jurisdictional nodal officer, applying online in FORM GST REG-01, receiving a new GSTIN, access token and ARN, and emailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must first-time login with the old GSTIN to generate the registration certificate.

FPI KYC compliance timelines extended to allow submission of beneficial owner lists, structural changes, and documentary updates.
Timelines for specified KYC requirements for Foreign Portfolio Investors under the April 10, 2018 circular are extended to December 31, 2018. The extension covers submission of beneficial owner lists, structural conformity adjustments, investor identification under the Prevention of Money laundering Rules, furnishing of prescribed documents, and ensuring compliance with aggregated foreign ownership limits. All other provisions of the original circular remain unchanged and custodians/DDPs are to inform FPI clients.

Input tax credit exclusion for destroyed or lost goods requires reporting and may trigger recovery unless tax and interest are paid promptly.
Input tax credit is not available for goods lost, stolen, destroyed, written off, gifted, or supplied as free samples; recovery may be initiated by issuing a show cause notice and a statement of wrongly availed input tax. A taxpayer who pays tax and interest within the prescribed period avoids penalty, while voluntary payment with written intimation leads the officer to determine tax, interest and a reduced penalty. Officers must solicit structured stock statements, verify losses through field visits, and reconcile claims with GST backend data.

Return filing deadline: GSTR-3B must be filed electronically through the common portal by the prescribed deadline.
The Chief Commissioner amends a prior notification to require that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal by a prescribed deadline, thereby prescribing the method and timeline for taxpayer compliance under the State GST implementation.

DPD multiple intimation restriction: only the first electronic request per consignment will be accepted; others to be ignored.
DPD importers and customs brokers must submit a single one-time default intimation electronically and must not submit multiple advance intimations for the same consignment. If multiple intimations occur, shipping lines shall consider only the first request and ignore subsequent ones, and must report such multiple intimations to Customs at the designated email. Stakeholders with difficulties should contact the DPD Cell via that email.

DPD code allocation centralises importer registration and triggers automatic terminal registration and PD account opening.
Allocation and use of a unique DPD code is centralized at a designated terminal (JNPCT) which will register importers, perform KYC and allot the code; other terminals and shipping lines must thereafter use that DPD code to extend Direct Port Delivery facilities, register importers suo moto and open PD accounts, with JNPCT notifying terminals and sharing requisite details. Terminals must also forward details of importers already registered only at them to JNPCT for code allotment and must submit fortnightly reports to Customs.

GSTIN migration requirement: provisional registrants must approach nodal officers to complete registration; local Seva Kendras available.
Persons who received only a provisional GSTIN under Form GST REG-26 were instructed to complete migration by approaching the jurisdictional nodal officer within the prescribed time frame. A GST Migration Seva Kendra is functioning at the Medchal Commissionerate headquarters, and additional Seva Kendras are established at field offices; the Notice lists the nodal officers, their designations and contact numbers to facilitate completion of registration.

Courier sample clearance restricts CBE-XII to free bona fide samples and gifts, while commercial samples require CBE-XIII clearance.
CBE-XII clearance is limited to free bona fide commercial samples or prototypes within the prescribed value limit and bona fide personal-use gifts within their separate consignment limit. Courier companies may pre-file or post-file the declaration. Commercial samples are distinct from bona fide commercial samples: they require compliance with Import Export Code, marking, annual value and unit limits, declarations and an undertaking for duty liability if declarations are false. Such commercial samples must be cleared under CBE-XIII. Engineering prototypes are subject to certification, disposal or re-export conditions, and bond requirements.

Manual selection for complete scrutiny prioritises returns with recurring large adjustments, searches, surveys, and registration issues.
Manual selection for Complete Scrutiny in 2018-19 targets returns with recurring substantial additions, transfer pricing confirmations, survey related issues (including retracted disclosures or impounded records), assessments linked to search and seizure, returns filed after reassessment notices, claims of exemptions despite cancellation or non grant of registrations/approvals, and cases flagged by other government agencies alleging specific tax evasion-with some selections requiring prior administrative approval by the relevant principal tax authority. CASS centrally selects Limited and Complete Scrutiny cases by non discretionary data analytics and communicates lists to jurisdictional authorities.

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.