Restriction on import of peas extended by import policy amendment; imports now recorded as 'Restricted' under Chapter Seven import controls.
The Central Government amended the Import Policy for Chapter 7 to place peas (Pisum sativum) under a Restricted import entry for the relevant Exim Code, with the Directorate General of Foreign Trade issuing a trade notice to communicate the notification and its commencement. Imports of peas must comply with the revised restricted import policy entry as recorded in Schedule 1 (Import Policy).

Seva Bhoj Yojna reimburses CGST and central share of IGST on specified raw food purchases for free food distribution.
The Seva Bhoj Yojna reimburses CGST and the Central Government's share of IGST on specified raw food purchases by eligible charitable/religious institutions distributing free food. Institutions must enroll via Darpan and the Ministry of Culture CSMS portal, obtain a State/UT-specific SBY-UIN, and submit quarterly FORM SBY-03 claims with supplier invoices and a Chartered Accountant's certificate. Nodal officers process claims, issue FORM SBY-04 acknowledgments and FORM SBY-05 sanction/rejection orders within prescribed timelines, and sanctioned payments are disbursed through PFMS, DDOs and zonal PAOs subject to available budget.

Physical settlement requirement mandates phased migration of cash-settled stock derivatives to delivery-based settlement under enhanced eligibility and implementation obligations.
Mandatory physical settlement is prescribed for all stock derivatives, replacing cash settlement; affected stocks are ranked by average daily market capitalization for December 2018 and migrated in phased tranches during 2019. New derivatives meeting enhanced eligibility must be physically settled. Stock Exchanges must amend rules, implement systems, notify market participants, disseminate the circular, and report implementation status monthly to SEBI. Other conditions from the April 11, 2018 circular continue to apply.

Online goods registration via ICEGATE allows importers and brokers to register remotely; manual registration remains available.
An online registration facility on the ICEGATE platform allows importers and customs brokers to register eligible goods electronically without appearing before the goods registration officer after payment of applicable duties and arrival of goods; ICEGATE will display specific errors for ineligible or not-ready Bills of Entry, trade is encouraged to use the online mode to advance paperless clearances while manual registration remains available for difficulties.

GST clarification on government sales, delayed return penalties, valuation, TDS scope, and debit note tax rates
Supply by Government departments of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to an unregistered person is a taxable supply under GST, and the concerned department must obtain registration and pay GST subject to the registration provisions. Delayed filing of FORM GSTR-3B does not attract penalty under section 73(11) where tax and interest have already been paid late; a general penalty under section 125 may still be imposed after due process. For post-appointed-day price revisions of pre-GST supplies, debit notes and credit notes are taxed at GST rates, and TCS is included in taxable value under section 15(2).

Due date extension for e commerce operator statements: filings for October-December 2018 now due by 31 January 2019.
Certain e commerce operators could not register on the common portal due to technical difficulties and therefore could not furnish the monthly FORM GSTR 8 statements for October, November and December 2018 within the prescribed ten day period; the State Government has inserted an Explanation to sub section (4) declaring that the due date for furnishing those statements shall be 31st January 2019.

Extension of annual return due date due to electronic filing delay, adjusting the statutory deadline to alleviate compliance difficulties.
The State Government issues a Removal of Difficulties Order amending the annual-return timing provision to substitute the previously prescribed deadline with a later deadline due to delay in making the electronic filing system operational; the amendment changes the Explanation to the annual-return provision and follows council recommendations, while maintaining existing exclusions for input service distributors, special taxpayers, casual and non-resident taxable persons.

Input tax credit deadline extension permits delayed ITC claims where supplier details are uploaded within the extended filing period.
The Order extends the period to claim Input Tax Credit for invoices and debit notes relating to the 2017-18 financial year, permitting claims after the September return deadline until the March return due date where suppliers have uploaded the requisite details. It also allows rectification of errors or omissions in details furnished to be made after the September return deadline until the due date for furnishing details for March or the quarter ending March, as transitional relief for the first GST year.

Annual return filing deadline extended for VAT forms 52, 52A and 52B, with no further extension allowed.
Extension of the time limit for filing Annual Returns in Forms 52, 52A and 52B for Financial Year 2017-18 was granted after representations from trade and advocate bodies and review of the filing position on the departmental portal. Exercising the power under the second proviso to sub-rule (7) of Rule 45 of the Uttar Pradesh Value Added Tax Act, 2008, the last date for filing the annual returns was finally extended to 31.01.2019.

GST rate for micro irrigation systems clarified to include sprinkler irrigation systems and their laterals under tax classification.
The Schedule entry for micro irrigation systems applies to systems such as drip, subsurface drip, micro spray and micro sprinkler methods; the term "sprinklers" encompasses sprinkler irrigation systems and their components, so sprinkler systems including nozzles, laterals and related parts fall within the notified tariff description and attract the applicable GST rate for micro irrigation.

GST classification clarifications protect correct taxing of goods and specify conditions for concessional treatment and non-supply movements.
Clarification of GST classification and rates: Chhatua/Sattu under HSN 1106 is nil if unbranded, concessional if branded; fish meal and MBM under heading 2301 are distinct from prepared feeds and attract the tariff for flours/meals; animal feed supplements are classed under 2309 if presented as ready-to-use animal feed supplements but under chapter 29 (2936) if supplied as general-use vitamins/provitamins; LPG supplied in bulk for bottling for domestic use qualifies for the reduced household LPG rate; polypropylene bags laminated with BOPP are plastics under HS 3923; wood logs for pulping fall under 4403; bagasse board under chapter 44 attracts the concessional bagasse board rate; three-piece embroidered fabric sets remain fabric; renewable-energy machinery under chapters 84, 85, 94 qualify for concession only when used in initial plant setup; turbochargers classed under 8414; interstate movement of goods for own-account service use is not a supply.

Electronic submission of GST refund claims: portal upload replaces physical filing, enabling electronic transfer and acknowledgement timelines.
All documents and invoices accompanying FORM GST RFD-01A must be uploaded on the common portal at filing; ARN is generated only after complete uploading and any ledger debits, and the application is electronically transferred to the jurisdictional officer who issues acknowledgement or deficiency memo from the ARN date. "Net ITC" for inverted duty refunds covers ITC on all inputs in the relevant period irrespective of input tax rates; ITC entered in the electronic credit ledger via FORM GSTR-3B for the relevant period must be included in refund calculations. Refund of tax on input services and capital goods is excluded from inverted duty ITC refunds.

Export of services treated for full contract value when reverse charge IGST paid on outsourced foreign supply and RBI permits.
Where an Indian exporter outsources part of a services contract to a non resident, two supplies occur: export of services by the Indian supplier for the full contract value and import of services by that supplier for the outsourced portion. The Indian supplier must pay integrated tax on the imported services under reverse charge and may claim input tax credit. Even if the outsourced supplier is paid directly abroad, the full contract value will be treated as export provided reverse charge tax is paid on the outsourced portion and the RBI permits retention of part consideration outside India.

Denial of composition option can be retrospective to contravention date, triggering normal tax liability and recovery proceedings.
Clarifies that voluntary withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04 (not earlier than the start of the financial year of filing), while denial of the composition option by tax authorities may be made from a date determined by them, including retrospectively but not prior to the date of contravention; denial triggers liability to pay tax under the normal regime from the date of issue of the denial order and necessitates recovery proceedings for tax, interest and penalty for the period from contravention to the order, with input credit entitlement governed by the provision applying to stock on the day before the order.

Taxability of government disposals: government departments must register and pay GST when selling used or seized goods to unregistered buyers.
Intra State and inter State supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities are taxable; supplies to registered persons attract reverse charge as per notifications, while supplies to unregistered persons require the supplying government department to obtain registration and pay GST subject to sections 22 and 24. Penalty under section 73(11) applies only when section 73 proceedings are initiated; delayed GSTR 3B filing with tax and interest paid does not ordinarily attract that penalty. Debit/credit notes under section 142(2) attract GST rates under the GST Acts. TCS under the Income Tax Act is not includible in GST valuation. Owner of goods for section 129(1) is the consignor or consignee if documents accompany the consignment; otherwise the proper officer will decide.

GST rate on micro irrigation systems clarified to include sprinkler and drip systems with laterals and constituent components.
Entry 195B classifies "Sprinklers; drip irrigation system including laterals" to cover micro irrigation items-including drip emitters, subsurface drip, micro spray/micro sprinkler and mini bubbler methods-and confirms that sprinkler irrigation systems and constituent parts such as nozzles and laterals fall within this tariff entry and are subject to the GST rate recommended by the Council for micro irrigation systems.

GST classification clarified for diverse goods, defining applicable headings and correct tax treatment for supply and use.
Clarification on GST classification and applicable rates for specified goods: chhatua/sattu under HSN 1106 (nil if unbranded, concessional if branded); fish meal and meat-and-bone meals under 2301 attract the five percent rate while prepared animal feeds under 2309 are exempt; feed supplements are classified by presentation and use into chapter 23 or chapter 29; bulk LPG for domestic supply qualifies for the concessional domestic rate; polypropylene bags classify under HS 3923; wood logs for pulping fall under 4403; bagasse boards under chapter 44 receive the concessional board rate; pre-packed three-piece fabric sets remain fabrics; waste-to-energy concessions apply only to goods in chapters 84, 85 and 94; turbochargers class under 8414; interstate movement of machinery on own account is not a supply.

Electronic refund submission: portal uploads replace physical filing, ARN triggers jurisdictional transfer and statutory timelines.
All documents and invoice statements for FORM GST RFD-01A must be uploaded on the common portal; physical submission is optional. The ARN is generated only after filing and uploading and triggers electronic transfer of the application to the jurisdictional proper officer, who must issue acknowledgement or deficiency memo within prescribed timelines. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period irrespective of their tax rates; reversed ITC is not treated as availed and cannot form part of refundable unutilized ITC. Refund of compensation cess for zero rated supplies under bond/LUT is admissible and should be recomputed for past months as if cess ITC had been availed then.

Export of services: full contract value treated as export while reverse charge applies for outsourced foreign services and credit allowed.
When an Indian supplier outsources part of services to a non resident subcontractor, the arrangement constitutes export of services by the Indian supplier for the full contract value and import of services by that supplier for the outsourced portion; the Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit, and amounts paid directly to the foreign subcontractor can be treated as receipt for export provided integrated tax is paid on the imported portion and RBI permits retention outside India.

Denial of composition option may be effective from date of contravention; tax liability arises from the order date.
A withdrawal filed in FORM GST CMP-04 takes effect from the date specified in that intimation, not earlier than the financial year's commencement; contraventions discovered later may trigger recovery. If tax authorities initiate denial, they must follow the CMP-05/CMP-06/CMP-07 process, and may set an effective denial date, including retrospectively but not prior to the date of contravention. Recovery proceedings for tax, interest and penalty cover the period from contravention to issuance of FORM GST CMP-07, and tax under section 9 becomes payable from the order date with section 18(1)(c) governing credit on stock and capital goods.