No Objection Certificate requirement for export consignments eased: manufacturers with valid Drugs and Cosmetics licences need not obtain NOC.
Requirement of a No Objection Certificate for export consignments of drugs, medical devices and cosmetics shall not be insisted upon where the manufacturer files the shipping bill and holds a valid licence under the Drugs and Cosmetics Act and Rules; this extends earlier dispensation that had removed the NOC requirement for certain markets. The instruction is to be treated as a standing order and operational difficulties reported to the Appraising Main (Export).

Working days designation ensures customs field formations remain open and operational for trade stakeholders at month end.
All Customs field formations are directed to remain open on 29.03.2018, 30.03.2018 and 31.03.2018, with those dates to be treated as working days; Customs Brokers, Exporters, Importers and other trade stakeholders are notified that normal customs functions will be available and to plan activities accordingly.

Exports refunds clarified: eligibility, LUT delays condoned, Table 9/GSTR-3B rectifications accepted, and lower invoice/shipping value used.
The circular clarifies export-related refund procedures: suppliers who availed drawback for basic customs duty remain eligible for refund of unutilized GST credits; Table 9 amendments in FORM GSTR-1 and FORM GSTR-3B rectifications must be considered when processing zero-rated refunds; delayed LUT filing may be condoned where exports are established; a single deficiency memo is permitted per refund application requiring a fresh FORM GST RFD-01A on rectification; transitional credits are excluded from 'Net ITC'; where GST invoice and shipping bill values differ, the lower value should be sanctioned; BRC/FIRC is required for services but not goods; refunds under existing laws follow prior-law procedures and are to be refunded in cash where applicable.

e-waybill requirement: inter-state goods movement now requires registration on the national e-waybill portal and new e-waybills.
A mandatory e-waybill system for inter-state movement of goods commences from 1 April 2018, requiring taxpayers and transporters to register/enrol on the national e-waybill portal to generate e-waybills. Transitional measures allow use of the Directorate's existing waybill system only until midnight of 31 March 2018, prescribe limited validity of pre-cutoff waybills for entry into West Bengal, permit cancellation and transhipment of existing waybills until 15 April 2018, and require generation of new e-waybills on the national portal where re-generation of cancelled pre-cutoff waybills is not possible; entry without a valid waybill is an offence under the WBGST Rules.

Refund clarifications: state tax officers to implement central guidance for uniform refund processing across state.
State tax officers are directed to apply the annexed central GST clarifications on refund procedure for uniform implementation under the Tripura State GST Act, exercising the State Act's administrative powers to mandate adherence by Additional Commissioners, Assistant Commissioners, Superintendents and Inspectors of State Tax.

Condonation of Delay Scheme extension permits regularisation of delayed corporate filings under ministry circular until end of April.
Extension of the Condonation of Delay Scheme, 2018 to 30 April 2018 to permit regularisation of delayed statutory filings by companies; communicated to Regional Directors, Registrars of Companies and stakeholders; issued in continuation of General Circular No. 16/2017 and with the approval of the competent authority.

Deadline extension for FORM GST TRAN-2 allows submission under rule 117(4)(b)(iii) until 30 June 2018.
The Commissioner, exercising powers under sub rule (4) of rule 117 read with section 168 of the West Bengal GST Act and on the Council's recommendations, extends the period for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018.

Extension of filing deadline for AOC-4 XBRL permits eligible Ind AS companies to file without additional fee.
The Ministry of Corporate Affairs extended the last date for filing AOC-4 XBRL e-forms under Ind AS for companies required or voluntarily preparing Ind AS financial statements for 2016-17, permitting filing without additional fees until 30 April 2018, issued with approval of the competent authority and referencing General Circular No. 13/2017.

Taxpayer distribution under GST ensures allocation between central and state tax offices to create a single interface.
Distribution of the remaining taxpayer base in Assam is assigned between Central Tax Offices and State Tax Offices by reference to a turnover threshold of 1.5 Crores, with allocations set out for taxpayers above and below that threshold and consolidated with prior Order No. 01/2018 to produce final totals; the distribution is finalized for migrated taxpayers and trade associations are requested to notify their members.

Linking PAN with Aadhaar: deadline further extended by CBDT under Section 119 administrative order for return filing.
The Board has further extended the timeline for linking PAN with Aadhaar for filing income tax returns, permitting linkage until 30th June, 2018, pursuant to an administrative order issued under Section 119 of the Income tax Act, 1961 and following earlier orders dated 31.07.2017, 31.08.2017 and 08.12.2017.

IGST refund mechanism extended: officer interface permits corrected refund claims using concordance table for affected shipping bills
Extension of an alternate IGST refund mechanism allows officer-mediated corrections for shipping bills filed up to 28 February 2018 to address SB005 mismatches; SB006 cases may use transference copies (final Bill of Lading or gateway-port custodian confirmation) for EGM integration. A one-time exception permits refund where IGST was wrongly marked 'NA' by verifying payment via GST return information from the GSPN. Exporters must submit a certified concordance table mapping GST invoices to shipping bills and use the Custom House's dedicated email for claims.

IGST refund on export: officer interface mechanism extended and documentation relief for shipping bill mismatches.
Extension of the officer interface mechanism is authorised for SB005 invoice mismatch cases for shipping bills filed through 28.02.2018 to allow corrective action by Customs officers. For SB006 EGM errors caused by loss of the transference copy, the final Bill of Lading or a gateway port custodian's written confirmation may substitute for integration with the EGM. A one time officer interface procedure is also authorised to verify GSTN return information and permit IGST refund where exporters mistakenly declared IGST payment status as "NA".

E-way bill transition in Assam governs the end of GST inward permits and compliance for inter-State goods movement.
GST Inward Permit and GST Outward Permit under the Assam Goods and Services Tax system were allowed to continue on the existing electronic portal only until midnight of 31-03-2018, pending the staged introduction of the e-way bill mechanism. The new e-way bill regime was stated to apply in Assam from 01-04-2018 for inter-State movement of goods, while intra-State applicability would commence from a later notified date. From 01-04-2018, transportation of inter-State consignments entering into Assam, moving out of Assam, or passing through Assam without the new e-way bill was stated to be a punishable offence under the Assam Goods and Services Act, 2017 and the rules framed thereunder.

e-Way Bill rollout mandates generation for inter-State goods movement from 1 April 2018; intra-State implementation deferred.
The e-Way Bill requirement is to be implemented in Assam in two phases: effective 1 April 2018 for inter-State movement and at a later notified date for intra-State movement; until that notification no e-Way Bill is required for intra-State consignments irrespective of value. e-Way Bills must be generated before movement via the Common GST Electronic Portal, and this circular supersedes the earlier office circular No. 01/2018.

Job work compliance: principal remains responsible for goods, challan and ITC obligations and tax consequences on delays.
A registered principal may send inputs or capital goods to a job worker without payment of tax, remains responsible for accounts and must ensure return or supply from the job worker's premises within prescribed time limits or face deemed supply consequences; the principal issues challans, files FORM GST ITC 04 as intimation, and invoices and determines time, value and place of supply when supplying from the job worker's premises, while a registered job worker accounts for GST on job work services and may claim input tax credit on inputs used.

Refunds for export-related input tax credit: procedural clarifications enable post-facto LUT regularisation and reconciliation measures.
Clarifies export-related refund procedures: ITC refund is barred only where drawback applies to central tax; drawback limited to basic customs duty does not bar ITC refund. GSTR-1 Table 9 and GSTR-3B rectification procedures must be used to reconcile mismatches. LUT shortfalls and delayed exports may be regularised ex post facto where exports are established; for goods realization proof is not required. One deficiency memo per refund application; transitional credits are excluded from Net ITC; use the lower of GST invoice and shipping bill values for sanction. Required documents and permissible filing frequencies are specified.

GST taxpayer distribution between central and state administrations in Assam under cross-empowerment guidelines and single-interface allocation.
Distribution of GST taxpayers in Assam is allocated between the Central GST administration and the State Tax administration under the GST Council's cross-empowerment guidelines to ensure a single interface for taxpayers. The order records separate assignment of registered taxpayers for those whose turnover is above 1.5 crores and those below that threshold, and sets out the consolidated distribution of migrated taxpayers from the Centre and the States across both categories.

Refund of Integrated Tax/ITC on zero rated supplies: trade directed to follow refund procedures and circulate guidance.
Refund of Integrated Tax/ITC on Zero rated Supplies is communicated by the CGST Commissionerate, directing trade and industry to note refund procedures for integrated tax or input tax credit arising from zero-rated transactions and to circulate this information to trade associations, chambers of commerce, and other concerned persons within the Commissionerate's jurisdiction to ensure awareness and compliance.

Transitional CGST credit eligibility: verification protocol requires statutory entitlement, no duplicate claims, and supplier reconciliation.
Guidance prescribes that only CENVAT credits expressly authorised by section 140 and related rules may be transitioned, and the same credit cannot be taken twice. It maps the key TRAN 1 tables to categories of pre GST credit (closing return balances, unavailed capital goods instalments, inputs held on the appointed day, transit receipts, ISD distributions, centralised unit distributions, and supplies attracting both VAT and service tax) and sets out table specific verification checks including return reconciliation, exclusion of ineligible duties, supplier invoice and CTD verification, stock validation, prevention of duplicate claims, and enhanced scrutiny for taxpayers with unusual credit growth. Central CGST officers are designated to verify transitional credits and taxpayers must self correct excess claims.

Investor grievance redress mechanism: lodge complaints via SCORES; entities must address them within 30 days or escalate.
Investor grievances must be lodged primarily through the SCORES electronic platform after approaching the concerned listed company or registered intermediary; entities must redress complaints within 30 days, failing which complaints are registered in SCORES. A Complaint Review facility allows investors to seek review of unsatisfactory closures. SCORES excludes sub judice, regulator specific, unlisted/delisted/suspended/insolvent/struck off/vanishing company matters. Registration requires specified mandatory investor details, document uploads, and yields a complaint registration number with email/SMS acknowledgement.