Drive-through container scanner procedure defines check-in, scanning, image review, seal verification, and scan-result issuance.
Operationalization of a drive-through container scanner prescribes the procedure for scanning containers selected under the Container Selection Module and Bill of Entry linkage. The workflow covers check-in, control-room verification, scanning at the prescribed speed, holding-area procedures, image analysis, escalation to a supervisory officer where required, seal verification, and issuance of the scan result at the check-out cabin. If scanning is incomplete because of vehicle speed, the container is to be recalled for re-scanning, and officers are required to follow the stated standing instructions.

Tax at Source collection by electronic operator: Tea Board must collect TCS from sellers and auctioneers on respective net values.
Tea Board, as an electronic commerce operator, must collect TCS at the notified rate separately: from sellers (tea producers) on the net value of the supply of goods (tea), and from auctioneers on the net value of the supply of services (brokerage), based on consolidated payments routed through the Tea Board's escrow account.

Agent characterization under Schedule I determines whether interest from del credre credit is included in the value of goods.
A del credre agent paying or advancing short term credit to secure supplier payment may be an agent under Para 3 of Schedule I depending on who issues the invoice: invoice by supplier - DCA not an agent; invoice by DCA - DCA is an agent. If not an agent, the credit is an independent supply and interest charged is not part of the value of goods. If an agent, the credit is subsumed into the goods supply and interest must be included in the value of supply.

IGST refund rectification extended: exporters can seek revised IGST refund via officer interface for eligible shipping bills.
Extension of the officer-interface rectification mechanism allows exporters to correct SB005 invoice mismatches and claim eligible differential IGST refunds for shipping bills filed up to 15.11.2018. The ICES facility permits sanction of the additional IGST where scrolls were generated for lesser amounts due to exporter declaration errors, omission of Compensation Cess, or officer typographical mistakes. Only already scrolled shipping bills are eligible; the remedy is available once per bill. Exporters must submit a signed Revised Refund Request (RRR) to the Assistant Commissioner (Drawback) and a scanned copy by email for verification and sanction through ICES.

Paperless processing under eSANCHIT enables electronic upload and online verification of export supporting documents, moving towards mandatory use.
Implementation of paperless export processing via eSANCHIT extends the pilot for digital uploading of supporting documents on ICEGATE to all ICES locations nationwide, permitting voluntary electronic submission for Shipping Bills filed from 8 November 2018. Authorized persons must upload documents, obtain an Image Reference Number (IRN) and link them to Shipping Bills; Customs will access uploaded documents on ICES for assessment, queries, goods registration, examination and issuance of Let Export Order. The facility will be reviewed after a short trial and intended to be made mandatory thereafter.

Tax at Source collection by e-commerce operator clarified: Tea Board must collect TCS from sellers and auctioneers.
Tea Board, as an electronic commerce operator, must collect Tax at Source (TCS) under section 52 of the Goa GST Act from (i) sellers (tea producers) on the net value of supply of goods (tea) and (ii) auctioneers on the net value of supply of services (brokerage), where buyers pay consolidated amounts into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly.

Principal-agent classification determines whether interest by del credre agents is included in the taxable value of goods.
Whether a del credre agent is an agent under Schedule I depends on invoicing: if the supplier issues the invoice the DCA is not an agent; if the DCA issues the invoice in its own name the DCA is an agent. If not an agent, the short term loan/interest by the DCA is an independent supply and not includible in the value of goods; if an agent, the credit is subsumed into the supply of goods and interest must be included in the value of those goods.

Tax at Source collection required by e commerce operator: Tea Board must collect TCS from sellers and auctioneers.
Tea Board, as the operator of the electronic auction system, is an e commerce operator required to collect Tax at Source under section 52 of the Assam GST Act. Buyers pay a consolidated sum into an escrow account; Tea Board disburses to sellers for supply of goods and to auctioneers for brokerage only. TCS must be collected separately at the notified rate from sellers on the net value of goods and from auctioneers on the net value of services. The circular is clarificatory and issued for uniform implementation under section 168.

Principal-agent characterisation determines whether del credre interest is an independent service or part of goods' value.
Whether a del credre agent falls within the ambit of agent under Para 3 of Schedule I depends on invoicing: if the supplier issues the invoice, the DCA is not an agent; if the DCA invoices in his own name, the DCA is an agent. If not an agent, the short term loan by the DCA is an independent supply of services and interest charged is not included in the value of the supplier's goods. If the DCA is an agent, the credit is subsumed into the supply of goods and interest must be included in the value of those goods under section 15(2)(d).

Cancellation of GST registration: procedural filing, officer timelines, query process, and final return obligations.
Applications for cancellation in FORM GST REG-16 must state contact details, reason, effective date, stock and tax particulars, transfer particulars where relevant, and last return details; the portal records the application for the jurisdictional officer. Proper officers should accept applications within thirty days except when applications are incomplete or the transferee is not registered, in which case the officer must notify discrepancies, allow seven working days for reply, and may reject after hearing and recording reasons. If accepted, cancellation is ordered in FORM GST REG-19 with the effective date as sought, not earlier than the application date.

Standardised transfer of physical securities: indemnity, address verification, advertisement notice, and temporary lock in after registration.
Standardised norms require that transfers in physical mode not be rejected solely for missing PAN for deeds predating LODR; name mismatches can be cured by specified identity documents; major signature discrepancies require LODR procedures, reasonable efforts to contact the transferor, and, if untraceable, registration upon transferee submission of an indemnity bond, address proof, an undertaking not to transfer or dematerialise for the lock in period, publication of a newspaper notice with an objection window, stamping and temporary lock in of transferred securities, and disclosure of transfer particulars on the issuer's and exchange websites.

Electronics and IT goods require BIS registration and the Standard Mark; unregistered refurbished imports will be detained.
Notified Electronics and IT goods must be registered with BIS based on test reports from BIS recognised laboratories; registration is linked to manufacturer, factory location, product and brand and is generally valid for two years. The Standard Mark must appear on product and packaging (or packaging only if product size prevents marking); e labelling is permitted for display products and stickers are not allowed. Repaired, refurbished and second hand notified products require BIS registration or a MeitY exemption before import, otherwise Customs shall detain such unregistered imports and notify MeitY.

External Commercial Borrowings maturity revisions narrow eligible infrastructure tenor and tighten mandatory hedging for shorter tenor ECBs.
The Reserve Bank amended the ECB framework for infrastructure borrowers by reducing the minimum average maturity applicable to certain ECBs and lowering the average maturity threshold for exemption from mandatory hedging, resulting in intermediate tenor infrastructure ECBs being subject to 100% mandatory hedging; existing hedges need not be rolled over, other ECB policy provisions remain unchanged, and AD Category I banks are to inform constituents while the Master Direction will be updated.

Cancellation of GST registration: applications to be accepted promptly unless incomplete or proposed transferee is not registered.
Applications for cancellation in FORM GST REG-16 must include specified particulars and, if complete and no transfer-to-unregistered-entity issue exists, be accepted by the proper officer and cancelled by FORM GST REG-19 with the effective date sought by the applicant (not earlier than the application date); where applications are incomplete or the transferee is unregistered, the officer must issue a discrepancy notice allowing seven working days to reply before possible rejection after opportunity to be heard.

Compulsory registration for commission agents clarified: required only when principal is taxable and supplies are taxable.
Mandatory registration of a commission agent under clause (vii) of section 24 arises only when both the principal is a taxable person and the supplies made by the agent are taxable. Commission agents acting for agriculturists who are not taxable persons are not subject to compulsory registration under clause (vii). Separately, commission agents who are liable to pay tax under the reverse charge mechanism remain required to register compulsorily under the provision applicable to reverse charge liability.

Tax at Source collection required from tea sellers and auctioneers for goods and brokerage through escrow payment mechanism.
The operator of the electronic auction system is an electronic commerce operator obliged to collect Tax at Source. Buyers pay consolidated sums into an escrow from which the operator remits payments to sellers for tea (goods) and to auctioneers for brokerage (services). TCS must be collected separately from sellers on the net value of goods and from auctioneers on the net value of services.

Principal-agent characterization under Schedule I determines whether del credre credit interest is includible in transaction value.
Classification of a del-credre agent depends on invoice issuance: if the supplier issues the invoice the DCA is not an agent; if the DCA invoices in its own name the DCA is an agent. If not an agent, the loan or credit extended by the DCA is an independent supply of services and interest charged is not included in the value of the supplier's goods. If the DCA is an agent, the temporary credit is subsumed in the supply of goods by the DCA and interest charged must be included in the transaction value of those goods.

Principal agent relationship under GST: invoice issuance determines when goods transfers are treated as supply without consideration.
Scope of the principal agent relationship under Schedule I hinges on the agent's representative character and whether the agent issues the invoice in his own name or has authority to transfer title. Only where the agent supplies or receives goods on behalf of the principal (and invoices in his name or takes title) does the Schedule I entry treat the transaction as a supply without consideration; services between principal and agent require consideration and fall outside this entry. Invoice issuance is the objective criterion to determine coverage and consequent registration obligations.

Compulsory registration for commission agents requires a taxable principal and taxable supplies; reverse charge agents must register.
The corrigendum states that compulsory registration of a commission agent under clause (vii) of section 24 arises only when the principal is a taxable person and the agent's supplies are taxable; an agriculturist whose produce is exempt is not a taxable person, so agents dealing solely for such agriculturists need not compulsorily register under clause (vii), but agents liable to pay tax under the reverse charge mechanism must obtain mandatory registration under section 24.

Tax at Source collection: Tea Board must collect TCS from tea sellers on goods and from auctioneers on brokerage services.
Tea Board of India, as an electronic commerce operator, must collect Tax at Source under section 52 of the CGST Act: (i) from sellers (tea producers) on the net value of supply of goods (tea); and (ii) from auctioneers on the net value of supply of services (brokerage). Buyers pay a consolidated amount into an escrow account from which the Tea Board pays sellers for goods and auctioneers for services; the Board issues this clarification under section 168(1) for uniform implementation and requests public notice and reports of difficulties.