Exports by Post procedures require filing Postal Bill of Export and tracking number verification before Let Export Order is issued.
Exporters with valid IEC must file Postal Bill of Export (PBE) at FPO Kochi-PBE I for e commerce and PBE II for commercial exports-attach invoices and CN22/CN23 labels, have goods processed manually by Customs, obtain tracking numbers from postal authorities, and receive a Let Export Order from the designated Customs officer after scanning or examination; proof of export with tracking numbers must be provided to Customs before ICAN upload for refunds and incentives.

GSTR-3B return filing deadline extended for specified Uttar Pradesh taxpayers under the state GST framework.
The Uttar Pradesh Commercial Tax Commissioner amended an earlier GST order to prescribe a further time limit for furnishing GSTR-3B returns through the common portal. Taxpayers who obtained GSTIN under the specified Uttar Pradesh notification were required to file the return for the period from July 2017 to November 2018 electronically on or before 31 December 2018. The amendment adds an additional proviso to the existing return-filing arrangement under the Uttar Pradesh GST framework.

Import of saccharin from China: corrigendum clarifies that the public notice applies specifically to all importers of saccharin.
Corrigendum clarifies the scope of an earlier public notice by specifying that the notification is directed to persons engaged in the import of saccharin from China, replacing the broader phrase "the concerned commodity from the concerned country" and thereby identifying importers of saccharin from China as the intended audience.

Withdrawal of round-the-clock customs clearance shifts processing to port DPD and central RMS/DPD facilitation cells.
Withdrawal of round-the-clock customs clearance at three specified CFSs replaces on-site 24x7 processing with port-based Direct Port Delivery and Customs House facilitation cells; exporters and customs brokers must use port DPD facilities for factory stuffed and self e sealed export containers, RMS facilitated import bills will be handled by a six-day RMS facilitation cell, and AEO/DPD clients will be served by a continuous DPD cell. Implementation difficulties are to be reported to the Deputy Commissioner of Customs (Docks - Administration).

MEIS rate enhancement for specified dairy HS codes increases export incentives for shipments within the notified period.
Amendment to the Merchandise Exports from India Scheme Appendix 3B increases the MEIS incentive rate for a specified list of dairy-related HS codes by revising Table 2. The change is effective for exports made from the date of publication of the public notice until the notified cut-off date and applies only to the enumerated tariff lines.

GST exemption for residential religious and yoga programmes applies when the primary purpose is advancement of religion or spirituality.
GST exemption applies to services by religious and charitable trusts for the advancement of religion, spirituality or yoga where fees, including boarding and lodging, are charged as part of a programme whose primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, provision of accommodation or food for consideration, or secular activities such as fitness, aerobics, dance or music classes, will be taxable.

Baggage declaration: advanced electronic filing and a two channel clearance govern passenger baggage, duties and prohibited items.
International cruise passengers must comply with Customs Baggage Declaration rules, including early online advanced baggage declaration and electronic filing by agents. A two channel clearance system applies: Green Channel for passengers with no dutiable or prohibited goods within free allowance, and Red Channel for those with dutiable, prohibited/restricted items or uncertain declarations. Duties on excess baggage are assessed and paid via a challan at terminal bank counters; Green Channel use is a binding declaration and misrepresentation may attract penalties and confiscation.

Online Out of Charge module for AEO and DPD clients enables prioritized release within two hours.
An online Out of Charge module at JNCH lets entitled AEO and DPD importers or their authorised customs brokers submit release requests via the DPD JNCH website after uploading requisite documents to e-sanchit and paying applicable duties. Submissions generate an SMS to the appraiser/superintendent; on compliant requests received between 10am and 5pm, the responsible officer must grant Out of Charge within two hour, except where original documents must be produced, in which case offline verification at RMS Facilitation Centre or CFS is required.

Taxpayer allocation under GST assigns jurisdictional responsibility between Centre and State based on prescribed criteria and lists.
The order assigns registered taxpayers in Jammu & Kashmir to either Centre or State GST jurisdiction by reference to two annexed lists, directs remaining taxpayers to State jurisdiction, and provides for later review where turnover data or migration status alters a taxpayer's categorisation relative to the turnover threshold; trade associations are asked to notify members and soft copies of both lists are enclosed.

Tax Deduction at Source under GST requires deductors to deposit withheld tax, generate CPIN/CIN, and file monthly returns.
Section 51 requires government deductors to withhold GST TDS on specified contracts, register on the GSTN, generate CPINs for payments, deposit amounts via NEFT/RTGS or OTC to obtain a CIN crediting the electronic cash ledger, and file monthly FORM GSTR 7 while issuing FORM GSTR 7A certificates. Two procedural options are provided: bill wise immediate CPIN generation and deposit, or deduction with booking to a suspense head and periodic bunched deposits; DDOs must maintain the Annexure A register to support filing and certificate issuance.

Transfer of refund records: jurisdictional tax authority must upload FORM GST RFD-01B after receiving transferred refund files.
Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.

E-way bill compliance: limited documentary errors attract prescribed penalty instead of detention under procedural safeguards.
Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.

Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and must be claimed quarterly. Until online filing is available, claims are to be submitted manually in FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of FORM GSTR-3B and FORM GSTR-2A (with attested invoices not reflected), and bank account details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTINs on the portal, scrutinize returns and sanction or reject in FORM GST RFD-06 with separate payment advice per tax head.

Electronic credit ledger debiting order required before refund filing; system validations, re credit and documentation rules clarified.
Claimants must submit FORM GSTR-2A print-out and Annexure A when claiming refunds; the proper officer may call for hard invoices only if GSTR-2A lacks details. Refund of unutilized ITC is computed as the least of three prescribed amounts and must be debited from the electronic credit ledger in the order of integrated tax first, then central and state tax equally, with inter ledger adjustments for shortfalls. Refund applications may be filed only after debiting as specified and generation of ARN. Re crediting rejected amounts follows FORM GST RFD 01B with simultaneous recovery where ineligible ITC is involved, while other re credits require an undertaking or final adverse decision.

Tax Deduction at Source under GST: specified public entities must deduct, register, file prescribed returns and face penalties for non-compliance.
Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous deduction.

Tax Deduction at Source under GST requires departmental TAN registration and return filing from notified commencement.
Tax Deduction at Source under GST is notified to commence from 01.10.2018; eligible government DDOs must obtain TAN-based registration on the GSTN portal and comply with the return-filing obligations under Section 51.

GST tax deduction at source requires TAN/PAN-based registration, district training, and strict compliance for government payers.
Deduction of tax at source under the State GST framework applies to government departments, government agencies and local bodies making payments against purchase orders, with compliance required under Section 51. The deducting entities must obtain a TAN/PAN-based GST number, and Drawing and Disbursing Officers, accountants and other paying authorities are to be trained on the TDS procedure and deposit requirements through district-level sessions.

Designation of Appellate Authority under the Right to Information Act: officer named to act during absence of first appellate authority.
An Additional Commissioner of Customs, SMT K K Suja, is designated as the Appellate Authority under sections 4(1) and 5(1) of the Right to Information Act to act during the absence of the First Appellate Authority for the Import Commissionerate; the notice supplies the designee's office designation and telephone contact and refers to the earlier public notice that notified the First Appellate Authority.

GST exemption on residential religious or yoga programmes applies when the primary purpose is advancement of religion or spirituality.
Where the primary and predominant activity, objective and purpose of a residential programme or camp by a religious or charitable trust is advancement of religion, spirituality or yoga, fees charged for participation, including charges that cover boarding and lodging, are exempt from GST; accommodation or food services provided primarily for consideration (including donations) and programmes of fitness or recreational nature are taxable.

Removal from approved pre shipment inspection agency list - entity ceases recognition under the Foreign Trade Policy framework.
Removal of M/s Supreme International FZC from Appendix 2G of the Appendices and Aayat Niryat Forms results in the entity no longer being listed as an approved Pre-shipment Inspection Agency under the Foreign Trade Policy, 2015-20, effected by Public Notice No. 40/2015-2020 issued under paragraph 2.04 of the Policy.