Importer identification and KYC compliance required; brokers must verify documents and accurate declarations to ensure smooth clearance.
Customs mandates strict KYC norms for Bill of Entry filing: custom brokers must verify client antecedents, IEC correctness, identity, and declared address using reliable authentic documents and, as necessary, confirm financial capacity by reviewing recent income tax returns, purchase orders, and bank attested invoices; brokers must submit accurate declarations including generic product descriptions, correct tariff classification, and matching unit quantity codes to ensure smooth clearance.

Recovery of Transitional Credit: arrears and inadmissible input credits to be recovered via electronic ledgers and liability register.
Inadmissible transitional input tax credit and arrears of VAT, entry tax or other taxes arising from proceedings under the existing law shall, unless already recovered, be recovered as State tax liabilities under the Goa GST Act. Such liabilities must be paid by utilizing balances in the registered person's electronic credit ledger or electronic cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fees are to be paid from the electronic cash ledger and similarly recorded; unregistered dealers' arrears are to be recovered in cash under existing law procedures.

Deemed acceptance of LUTs: online submission generates acknowledgment; acceptance may be voided if exporter is ineligible.
Online submission of an LUT via FORM GST RFD-11 generates an acknowledgement with an ARN and the LUT is deemed to be accepted; no physical documents need be submitted. If it is later found that the exporter was ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.

IT grievance redressal mechanism enables corrective filing and penalty waiver where GST portal glitches prevent compliant filing.
An IT Grievance Redressal Mechanism addresses systemic GST Common Portal failures that prevent classes of taxpayers from filing prescribed forms or returns; GSTN will identify affected taxpayers and forward issues with proposed solutions to the IT Grievance Redressal Committee (the GIC) which may approve corrective measures, direct implementation by GSTN and proper officers, and recommend waiver of fines or penalties under mitigating circumstances, with a targeted process for resolving TRAN 1 records stuck due to authentication glitches.

Job work under GST: clarifies tax exempt dispatches, principal's recordkeeping, invoicing, e waybill and ITC responsibilities.
Clarifies that under the Goa GST Act a registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed timelines for return or supply; failure to comply results in deemed supply by the principal on the date of initial dispatch. The principal bears recordkeeping and intimation duties, must file FORM GST ITC 04 quarterly, and ensure prescribed challans and e way bills are used. Job workers require registration based on aggregate turnover or inter State supply rules, must invoice and pay GST if registered, and both principal and job worker have defined input tax credit entitlements.

Zero-rated exports: accept post-facto LUT and process refunds using GST invoice or shipping bill valuation.
Directs recognition of Table 9 amendments in FORM GSTR-1 and reconciliation with FORM GSTR-3B; permits condonation of delayed filing of LUT and post-facto acceptance where exports are otherwise established; allows Commissioners to grant extensions when exports occur after prescribed periods without insisting on upfront tax payment; limits deficiency memos to one per refund filing requiring a fresh FORM GST RFD-01A thereafter; excludes transitional credit from "Net ITC" for refund computation; prescribes that the lower of GST invoice value and shipping bill value be sanctioned; BRC/FIRC required only for services, not for goods; and mandates processing refunds under existing laws where applicable while restricting additional documentary demands.

AOC-4 XBRL filing extension allows Ind AS companies to file without additional fee until 31 May.
Eligible companies required or voluntarily preparing financial statements under Ind AS for the financial year 2016-17 may file AOC-4 XBRL e-forms without payment of additional fee until 31 May 2018; the extension follows earlier General Circulars and stakeholder requests and is issued by the Ministry of Corporate Affairs with competent authority approval.

Supply of services by joint venture members may attract GST when cash calls constitute consideration for services provided.
A cash call will be taxed as consideration for a supply of services only if, on examination of the JV agreements and facts, it represents payment for activities or facilities provided by a member to the JV or by the JV to a member; where contributions are capital in nature and simply fund acquisition of assets for the JV, they are transactions in money and not taxable supplies.

Condonation of Delay Scheme extension: closing deadline moved due to gazetted holiday, allowing a brief additional filing day.
The Ministry of Corporate Affairs authorised a one day extension of the closing date for the Condonation of Delay Scheme, 2018 because the original last date fell on a gazetted holiday; the extension was issued with the approval of the competent authority and notified to Regional Directors, Registrars of Companies and stakeholders for implementation.

GST classification of composite supplies determines tax treatment; PSLCs taxable as goods and certain DISCOM charges remain taxable.
Classification of composite supplies under GST depends on identification of the principal supply; bus body building involves goods and services and is classified case-by-case. Retreading of tyres is primarily a service with rubber ancillary, but sale of retreaded tyres by the retreader who supplies old tyres is a supply of goods. Priority Sector Lending Certificates are taxable as goods and eligible for input tax credit. Transmission and distribution of electricity is exempt, while ancillary DISCOM charges are taxable. Government guarantee commissions to business entities are taxable services.

GST classification of services clarified: exemptions and applicable rates for hostel, tribunal fees, recreational, rental, healthcare and cost petroleum.
Clarifies GST treatment: hostel accommodation by trusts is not a charitable activity but accommodation below a specified tariff is exempt; fees and penalties received by Consumer Disputes Redressal Commissions are not supplies subject to GST; elephant and camel rides are recreational services not passenger transport; rental/leasing of self propelled access equipment is taxed at the rate applicable to like goods with import IGST creditable; healthcare services and inpatient food on medical advice are exempt as composite healthcare supplies; Cost Petroleum is not consideration for services to government and not taxable per se.

Signatures of Customs Officers no longer required on final bill of entry print-outs generated after Out of Charge through EDI.
Final print-outs of the Bill of Entry generated through the Customs EDI system after Out of Charge are not required to bear the signatures of Customs officers; stakeholders must adopt the unsigned EDI-generated print-out and may report any implementation difficulties to the issuing office.

Remnant fuel classification: ship fuels classifiable separately; imports under the tariff chapter freed from policy restrictions.
Remnant fuel and oil other than that contained in vessel machinery and engines are to be classifiable separately and not under the vessel tariff heading. Earlier appellate findings had treated remnant fuel as integral to vessels and thereby exempt from policy restrictions; thereafter the trade policy authority classified remnant fuels under the mineral oils chapter but granted a special dispensation freeing such imports from policy restrictions. Field formations are to implement this classification and report implementation difficulties to the Commissioner.

Duty Credit Scrip Use: declared choice at bill filing is final; scrips must be applied to duty, respecting importability rules.
The notice requires that once an importer declares use of a Duty Credit Scrip at bill of entry filing, that choice is final and cannot be changed at assessment; if duty payable exceeds scrip credit the whole scrip amount must be used; if duty payable is less than the scrip credit the duty is to be paid using the scrip(s). These provisions are subject to importability policy conditions applicable to the scrips.

E-way bill verification enables interception and staged detention, release, or confiscation of goods and conveyances under GST procedures.
Procedures set a mandatory regime for interception and verification of conveyances and e-way bill compliance, authorisation of proper officers by Format 1, and a staged enforcement sequence: recording statements (FORM GST MOV 01), directing physical verification (FORM GST MOV 02), uploading interim reports (Part A of FORM GST EWB 03), concluding inspection within three working days (or by FORM GST MOV 03 extension), reporting results (FORM GST MOV 04 and Part B of FORM GST EWB 03), and releasing conveyances (FORM GST MOV 05) where no discrepancy exists or initiating detention, demand (FORM GST MOV 06/07/09), provisional release on payment or security (FORM GST MOV 08), and confiscation proceedings (FORM GST MOV 10/11) with electronic liability register entries and auction where applicable.

One-time condonation under EPCG Scheme extended to allow additional time for receipt of requests and applications.
The Director General of Foreign Trade has extended the period for receipt of requests for one-time condonation under the EPCG Scheme-covering block-wise extension of Export Obligation, extension of Export Obligation period, and relaxation for delayed installation certificate submission-invoking Paragraph 2.04 read with Paragraph 2.58 of the Foreign Trade Policy; all other provisions of the earlier Public Notices remain unchanged.

Eligibility of IT enabled services clarified: only Appendix 3D notified service categories may claim SEIS benefits irrespective of delivery mode.
Eligibility under SEIS is confined to service categories listed in Appendix 3D by CPC provisional codes; there is no separate IT/ITeS category, and delivery over an IT platform does not alter eligibility-only services expressly notified in Appendix 3D may be claimed under SEIS.

Revalidation of Advance Authorisation allowed under amended Para 2.20(d) when prescribed public notice conditions are met.
Regional Authorities may permit revalidation of Advance Authorisation/DFIA under the amended Para 2.20(d) of HBP 2015-20, even if the authorisation was issued under FTP 2009-14, provided the conditions specified in Public Notice 38 are fulfilled and the revalidation is exercised by the concerned Regional Authorities in accordance with those conditions.

Track and Trace barcode requirement for pharmaceutical exports - unverified consignments cannot be cleared for export.
The Track and Trace system mandates that pharmaceutical export packaging carry barcodes encoding a 14 digit Global Trade Item Number together with batch number, expiry date and a unique serial number, and that manufacturers or exporters upload prescribed parent child packaging data for primary, secondary and tertiary levels to the central portal before release; failure of proper barcoding or unsuccessful portal verification will prevent export and consignments may be ordered back to town.

GST RFD-01A refund monitoring required category-wise reporting of exporter applications, acknowledgements, sanctions, and disbursements within three days.
Instructions were issued for monitoring GST RFD-01A refund applications received from exporters, requiring all Zonal Additional Commissioners, Grade-1, to furnish information in the prescribed format for applications received between 01.07.2017 and 13.04.2018 within three days to the designated email address. The report covered the cumulative position of applications received, acknowledged in FORM GST RFD-02, sanctioned, disbursed, and routed through the nodal officer of the Central tax authority, with category-wise breakup for specified refund heads.