Del-credere agent treatment determines whether interest on DCA-provided credit is included in the value of goods supplied.
The circular clarifies that invoice issuance determines whether a del-credere agent qualifies as an agent under Para 3 of Schedule I: if the supplier issues the invoice (even through the DCA) the DCA is not an agent; if the DCA issues the invoice in his own name the DCA is an agent. If the DCA is not an agent, short-term credit provided by the DCA is an independent supply and interest is not included in the supplier's value; if the DCA is an agent, the credit is subsumed into the goods supply and interest must be included in the value of supply.

Amendment of appendix: revised jurisdictional listings for export promotion councils and registration guidance for exporters and services.
Amendment revises Appendix 2T of the Foreign Trade Policy, 2015-20 to update jurisdictional listings of Export Promotion Councils, specifying that EOUs & SEZ Units cover all products except spices (which require Spices Board registration) and enumerating service categories under the Services Export Promotion Council, accompanied by contact and office details.

Online issuance of RCMC is mandatory; non-compliance will forfeit Registering Authority status under the trade policy.
Export Promotion Councils issuing RCMCs must adopt online issuance and upload issued certificates to the Departmental server; those remaining manual must shift to online mode or cease to act as the Registering Authority for RCMCs under the Foreign Trade Policy. Councils already issuing online must ensure centralised uploading via the prescribed link.

Electronic seal security: Certain RFID seals deemed insecure; use prohibited and inspections to follow based on risk.
Customs testing found certain RFID electronic seals readable without mechanical locking, failing security requirements. Use of seals procured from the identified supplier is prohibited until further orders; exporters are advised to avoid seals from three named vendors. Port shed officers must verify locking of such seals and the shed appraiser or superintendent will determine examination based on perceived risk.

On-wheel sampling for DPD FCL containers expanded to include additional agencies with expedited testing and NOC conditions.
Facility for on-wheel sampling of DPD FCL containers is broadened to include Customs and specified PGAs for defined sample types-Textile Committee referrals, DYCC testing, Fertiliser Inspector and Assistant Drug Controller sampling (subject to NOC within the prescribed timeframe), FSSAI testing with container release on test report, provisional NOC clearance for perishables after sampling, and PQ/AQ testing for plant and animal products with NOC/provisional NOC-while excluding containers with heterogeneous commodities; contact points and standing order status are specified.

Branch approval requirement: multi state cooperative societies must obtain central registrar approval before opening or closing branches.
Multi State Cooperative Societies must obtain prior approval from the Central Registrar before opening any branch and upload that approval on the society's website. Societies must furnish full details of existing branches, including contact persons and telephone/mobile/email details, to the Registrar of Cooperative Societies of the concerned state/UT and to local authorities (District Collectors/Magistrates), with a copy to the Central Registrar's office. New branch openings or closures require Central Registrar approval and subsequent notification to state registrars and district authorities.

SEZ approvals and LoP extensions issued with conditional compliance requirements and procedural reviews underway.
The Board granted time limited extensions of formal approvals and multiple Letters of Permission for SEZ units, approved two new sector specific SEZs, cancelled a co developer status, and approved co developer status for another subject to continuity and compliance. It deferred several LoP renewals for plastic units pending a Group of Development Commissioners review, directed amendments to address changed insolvency processes affecting NFE extensions, and recommended inclusion of management consultant services as an authorized service limited to consumption by SEZ entities.

E-hearing for VAT assessments streamlines online notices, replies, document upload, and timely disposal for corporate circle traders.
E-hearing is prescribed for assessment proceedings relating to traders under the Corporate Circle under the Uttar Pradesh Value Added Tax regime, to reduce delay and unnecessary physical interface. The procedure provides for online issue of a self-explanatory notice, electronic submission of reply, explanations and documents, requests for extension of time, additional information, and cross-examination where necessary. The assessing authority is to avoid fragmented notices, examine the record comprehensively, and dispose of the case on merits within 15 days of receipt of the dealer's explanation, with orders and demand notices made available through the e-services login.

Transhipment procedure: authorised transit of export cargo via LCSs with ECTS sealing and bond-based safeguards for security and verification.
Pilot procedure permits transhipment of export cargo from Bangladesh through specified LCSs to Kolkata Port/Air Cargo and by rail to Nhavasheva, requiring a Bill of Transshipment filed by the shipping line/airline or authorised representative, sealing of the conveyance with an ECTS seal (procured at carrier expense), and a Bond equal to twice the value of the goods. Original Bill retained at LCS, transference copy accompanies cargo to port/airport, and port officers verify ECTS seal integrity and upload trip and manifest details to the ECTS application to enable cancellation or crediting of the bond; unauthorized unsealing is to be reported for action.

GST Practitioner Enrollment: officers must follow statutory enrolment procedure and recheck unauthorised approvals, issuing notices where necessary.
Direction concerns the processing and finalisation of applications for enrolment as GST Practitioners: DETCs (ST) must dispose pending applications in accordance with the statutory enrolment procedure and applicable rules, ensure authorisation requirements are observed before approval, re check any applications previously approved without proper authorisation and issue show cause notices where ineligibility is found; a Standard Operating Procedure applies and an action taken report must be submitted to Head Office.

Return of time-expired medicines: procedural clarification mandates standardized GST treatment and uniform administrative steps.
Clarification prescribes the procedural steps for return of time expired drugs or medicines under GST, including required documentation, verification and tax treatment, and directs state tax officers to adopt the Department of Revenue, GST Policy Wing guidance as the binding procedure to ensure uniform implementation across field formations.

Casual taxable person clarifications and Input Tax Credit recovery guidance ensure uniform GST implementation across field formations.
Mandates adherence to Department of Revenue GST Policy Wing clarifications on treatment of a casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor, directing state tax officers to follow those clarifications for uniform implementation and recovery actions under state GST administrative powers.

Refund clarifications: state instructs tax officials to adopt central GST circular to ensure uniform refund processing across field formations.
The State directs tax officers to implement the Department of Revenue, GST Policy Wing's clarifications on refund-related issues to ensure uniform application of the law across field formations and transmits that circular as an enclosure for mandatory adherence.

Cancellation of GST Registration: officers must follow central GST Policy Wing guidance when processing Form GST REG-16 applications.
Applications for cancellation of GST registration filed in FORM GST REG-16 must be processed following the procedural clarifications in the Department of Revenue, GST Policy Wing circular (No. 69/43/2018 GST) to ensure uniform implementation; the Chief Commissioner, under section 168 of the Tripura SGST Act, directs all subordinate officers to apply that guidance and the circular is annexed.

UPI payment mechanism for retail IPO ASBA applications enables electronic mandate blocking and accelerates listing timelines.
Introduction of Unified Payments Interface (UPI) as an alternate payment mechanism integrated with Application Supported by Blocked Amount (ASBA) for retail individual investors applying through intermediaries, enabling electronic one time mandates to block funds at bidding. The circular prescribes a three phase rollout commencing January 1, 2019, defines roles for Sponsor Banks and Self Certified Syndicate Banks (SCSBs), mandates real time validation of PAN and demat details by stock exchanges with depositories, requires NPCI UPI certification and mock trials, and sets reconciliation, cut off and T+6 listing timetables during transition, with Phase III to introduce a final reduced timeline.

Deferred commencement of Sea Cargo Manifest and Transhipment Regulations postponed to later implementation; earlier public notice modified.
Implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 has been deferred; the earlier Public Notice of late October is modified solely to reflect the change in the commencement date, and importers, exporters, and customs brokers are advised to note the revised implementation timetable.

IGST refund officer interface established to assist MSME stakeholders in resolving pending refund cases and reporting difficulties.
An IGST refund officer interface has been established to resolve pending refund cases (errors other than SB005) with designated helpdesk officers and CGST Helpdesk Centres in Rajkot and Gir Somnath to assist MSMEs, exporters, customs brokers and other stakeholders; difficulties may be reported to the Commissioner's office for follow-up.

MSME GST support campaign offers local nodal assistance and helpdesk access for registration, return and refund issues.
MSME taxpayers facing difficulties with GST registration, return filing, refunds and e way bills are to be assisted through a district-level support campaign that designates nodal officers and a staffed Special GST Help Desk. For Pune district, specific CBIC and superintendent contacts with published phone and email details are available and the helpdesk operates during set working hours to coordinate and resolve administrative issues.

Track and Trace compliance for pharmaceutical exports extended, postponing parent-child packaging upload requirement to a later date.
Extension of the mandatory Track and Trace system implementation for export consignments of pharmaceutical drug formulations to require maintenance of the parent-child packaging relationship and uploading of that relationship on the Central Portal. The amendment to the Handbook of Procedure delays the implementation deadline and applies to both small-scale and non-small-scale manufactured drugs, preserving the procedural requirement for recording and uploading parent-child relationships across packaging levels as part of export compliance.

Return of time expired goods: supplier options to treat as fresh supply or issue credit note with corresponding ITC consequences.
Procedural options for return of time expired goods: treat the return as a fresh supply by issuing an invoice and allowing the recipient to claim Input Tax Credit subject to Section 16 conditions; composition taxpayers must issue a bill of supply with no ITC to the recipient; unregistered persons may return goods via a commercial document without tax. Alternatively, the supplier may issue a credit note; if issued within the statutory adjustment period the supplier may adjust tax liability provided the recipient has not availed or has reversed ITC, whereas credit notes issued after that period do not permit adjustment nor require portal upload. Destruction of returned goods requires reversal of the ITC as specified.